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Insight: Indonesian Journal of Social, Humanity, and Education
Published by Yayasan Abdurrauf Cendekia Nusantara
ISSN : -     EISSN : 31089917     DOI : https://doi.org/10.70742/insight
Core Subject : Religion, Economy, Humanities, Education, Social,
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences
nsight: Indonesian Journal of Social, Humanity, and Education (E-ISSN: 3108-9917) is is a peer-reviewed, open access scholarly journal publishing high-quality manuscripts in forms of original research articles, review articles, book reviews, case reports, and discussions to answer important and interesting questions, develop or test theory, replicate prior studies, explore interesting phenomena, review and synthesize existing research and provide new perspectives aimed at stimulating future theory development and empirical research related to social, humanity and education. The journal is issued quarterly, specifically in May, August, November, and February
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 24 Documents
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Konsekuensi Hukum terhadap Tahanan Pendamping yang Melakukan Pelanggaran Pidana di Lembaga Pemasyarakatan Kelas IIA Banda Aceh Mayasari Mayasari; Cut Megawati; Zul Aidy
Insight: Indonesian Journal of Social, Humanity, and Education Vol. 2 No. 1 (2026): Insight: Indonesian Journal of Social, Humanity, and Education
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/insight.v2i1.1038

Abstract

Inmate assistants (tamping) play an important role in supporting correctional officers in maintaining order and facilitating rehabilitation programs within correctional institutions. However, studies examining the legal consequences imposed on inmate assistants who commit criminal offenses remain limited, particularly in the context of correctional institutions in Indonesia. This study aims to analyze the appointment system of inmate assistants, identify the types of criminal violations committed by them, and examine the legal consequences arising from such violations at the Class IIA Banda Aceh Correctional Institution. This research employs an empirical juridical method through statutory and field approaches. Data were collected through library research and interviews with correctional officers and relevant personnel and were analyzed qualitatively. The findings indicate that inmate assistants who commit criminal offenses are subject to disciplinary sanctions based on the severity of the violation, including the revocation of their status and privileges as inmate assistants. Criminal violations committed by inmate assistants may also result in referral to law enforcement authorities for further legal proceedings. This study contributes to the development of correctional law by clarifying the legal accountability framework applicable to inmate assistants and emphasizing the importance of stricter supervision in the implementation of the inmate assistant program. [Narapidana pendamping (tamping) memiliki peran penting dalam membantu petugas pemasyarakatan menjaga keamanan, ketertiban, dan mendukung pelaksanaan program pembinaan di lembaga pemasyarakatan. Namun, kajian yang secara khusus membahas konsekuensi hukum terhadap tamping yang melakukan tindak pidana masih relatif terbatas, terutama dalam konteks lembaga pemasyarakatan di Indonesia. Penelitian ini bertujuan untuk menganalisis sistem penetapan tamping, mengidentifikasi jenis-jenis pelanggaran pidana yang dilakukan oleh tamping, serta mengkaji konsekuensi hukum yang timbul akibat pelanggaran tersebut di Lembaga Pemasyarakatan Kelas IIA Banda Aceh. Penelitian ini menggunakan metode yuridis empiris melalui pendekatan peraturan perundang-undangan dan pendekatan lapangan. Data diperoleh melalui studi kepustakaan dan wawancara dengan petugas pemasyarakatan serta pihak terkait, kemudian dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa tamping yang melakukan tindak pidana dikenakan sanksi disiplin sesuai dengan tingkat pelanggaran yang dilakukan, termasuk pencabutan status dan hak-haknya sebagai tamping. Selain itu, pelanggaran pidana yang dilakukan dapat berakibat pada penyerahan pelaku kepada aparat penegak hukum untuk diproses sesuai dengan ketentuan peraturan perundang-undangan yang berlaku. Penelitian ini berkontribusi dalam memperjelas kerangka pertanggungjawaban hukum bagi tamping serta menegaskan pentingnya pengawasan yang lebih ketat dalam pelaksanaan program tamping di lembaga pemasyarakatan.]
Single Source of Truth dalam Coretax dan Implikasinya terhadap Tanggung Jawab Direktorat Jenderal Pajak sebagai Pengendali Data Pribadi Surya Marathonsi; Agus Ariadi
Insight: Indonesian Journal of Social, Humanity, and Education Vol. 2 No. 1 (2026): Insight: Indonesian Journal of Social, Humanity, and Education
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/insight.v2i1.1103

Abstract

The Single Source of Truth (SSOT) is the latest breakthrough and a strategic initiative by the Directorate General of Taxes, built upon four pillars: Social Business, Mobile, Cloud Computing, and Big Data Analysis. The implementation of this Single Source of Truth raises the question of the Directorate General of Taxes’ accountability as the controller of personal data from the perspective of the Personal Data Protection Act. This article was written to analyze the implications of the Single Source of Truth for the Directorate General of Taxes in managing taxpayer data, and how Coretax manages its legal responsibilities. The research employs a legislative and conceptual approach using normative legal methodology. The study concludes that the Directorate General of Taxes bears full responsibility for the confidentiality and processing of personal data and is obligated to demonstrate its accountability in implementing the principles of Personal Data Protection. Given the challenges posed by gaps in technical regulations and the absence of an independent supervisory authority within Indonesia’s civil law system, this study contributes theoretically to the development of the doctrine of state accountability and public data controller responsibilities in digital tax administration. Practically, this study provides strategic insights for tax authorities, policymakers, and practitioners to strengthen compliance with the law. [Single Source of Truth (SSOT) atau sumber data tunggal merupakan terobosan teranyar sekaligus langkah strategis Direktorat Jenderal Pajak yang dibangun diatas empat pilar: Social Business, Mobile, Cloud Computing, dan Big Data Analysis. Implementasi dari sumber data tunggal ini kemudian menghadirkan suatu pertanyaan bagaimana Akuntabilitas Direktorat jenderal Pajak yang merupakan pengendali data pribadi dari sudut pandang kacamata Undang-Undang Pelindungan Data Pribadi. Artikel ini ditulis dalam rangka analisis konskuensi Single Source of Truth pada Direktorat Jenderal Pajak dalam mengendalikan data wajib pajak, dan bagaimana pengelolaan tanggung jawab hukum Coretax. Penelitian menggunakan pendekatan perundang-undangan dan konseptual dengan metode yuridis normatif. Penelitian menyimpulkan bahwa Direktorat Jenderal Pajak bertanggung jawab penuh atas kerahasiaan, pemrosesan data pribadi sekaligus wajib menunjukkan pertanggungjawabannya dalam pelaksanaan prinsip Pelindungan Data Pribadi. Dengan situasi adanya tantangan kekosongan aturan teknis dan ketiadaan lembaga otoritas pengawas independen dalam sistem hukum civil law di Indonesia, penelitian ini berkontribusi secara teoretis dalam mengembangkan doktrin akuntabilitas negara dan pengendali data publik pada administrasi perpajakan digital. Secara praktis, penelitian ini memberikan masukan strategis bagi otoritas pajak, pembuat kebijakan, dan praktisi guna memperkuat kepatuhan terhadap undang-undang.]
Empirical Analysis of Green Accounting Practices and Corporate Profitability: A Study Of Selected Oil And Gas Firms Oyewole Kazeem Adewale; Abdal Ahmed; Joshua Adedapo Daniel; Sulaiman Taiwo Hassan
Insight: Indonesian Journal of Social, Humanity, and Education Vol. 2 No. 1 (2026): Insight: Indonesian Journal of Social, Humanity, and Education
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/insight.v2i1.1112

Abstract

Nigeria’s oil and gas sector plays a vital role in national economic development but also contributes significantly to environmental degradation through oil spills, gas flaring, and pollution. Although green accounting has been promoted as a mechanism for integrating environmental considerations into corporate decision-making, empirical evidence regarding its effect on firm profitability in developing economies remains limited and inconclusive. This study examines the relationship between green accounting practices and profitability among listed oil and gas companies in Nigeria by assessing the effects of audit size (AS), environmental audit reporting (EAR), and environmental damage and litigation (EDL) on earnings per share (EPS). The study employs a quantitative research design using secondary panel data obtained from the published annual reports and sustainability reports of selected listed firms. Data were analysed using descriptive statistics, correlation analysis, and panel data regression techniques. The findings reveal that AS, EAR, and EDL have positive but statistically insignificant effects on EPS (p > 0.05), indicating that current green accounting practices do not significantly enhance corporate profitability in the Nigerian oil and gas industry. This study contributes to the environmental accounting literature by providing empirical evidence from an emerging economy using a specific set of green accounting proxies that have received limited attention in prior research. The findings suggest that stronger regulatory enforcement, standardized environmental reporting, and greater integration of environmental costs into corporate governance are necessary to improve the effectiveness of green accounting practices and promote sustainable financial performance.
Living Qur'an di Ruang Publik: Makna Sosial Praktik Pengamen Al-Qur'an di Pekanbaru Perspektif Emile Durkheim dan Karl Mannheim Rinaldo Rinaldo
Insight: Indonesian Journal of Social, Humanity, and Education Vol. 2 No. 1 (2026): Insight: Indonesian Journal of Social, Humanity, and Education
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/insight.v2i1.1127

Abstract

The phenomenon of Qur'anic buskers in Pekanbaru represents a distinctive form of Living Qur'an that differs from conventional religious practices. Although studies on the Living Qur'an have expanded considerably, limited research has examined this practice as an intersection of religious piety, survival strategies, and the social construction of meaning. This study aims to analyze the practice of Qur'anic busking in Pekanbaru through the sociological perspectives of Emile Durkheim and Karl Mannheim to explain the transformation of the Qur'an's function and social meaning in the public sphere. This research employed a qualitative approach using a descriptive-analytical method. Data were collected through observation, in-depth interviews with Qur'anic buskers and community members, and documentation, and were analyzed using Durkheim's theory of social facts and Mannheim's concepts of objective, expressive, and documentary meaning. The findings indicate that Qur'anic busking is no longer merely an expression of individual piety but has evolved into a survival strategy in response to economic pressures. From Durkheim's perspective, the practice reflects the transformation of the Qur'an's sacred function into a socially recognized practice legitimized through public acceptance. From Mannheim's perspective, the practice embodies objective meaning as an economic activity, expressive meaning as a manifestation of personal religiosity and lived experience, and documentary meaning as a reflection of the relationship between religion, culture, and socio-economic conditions. This study contributes to the Living Qur'an literature by demonstrating that the reception of the Qur'an extends beyond religious devotion to function as a mechanism of social adaptation within contemporary urban society. [Fenomena pengamen Al-Qur'an di Kota Pekanbaru menghadirkan bentuk resepsi Al-Qur'an yang berbeda dari praktik keagamaan konvensional. Meskipun kajian mengenai Living Qur'an terus berkembang, penelitian yang menjelaskan praktik ini sebagai pertemuan antara ekspresi kesalehan, strategi bertahan hidup, dan konstruksi makna sosial masih sangat terbatas. Penelitian ini bertujuan menganalisis praktik pengamen Al-Qur'an di Pekanbaru melalui perspektif sosiologi Emile Durkheim dan sosiologi pengetahuan Karl Mannheim untuk menjelaskan perubahan fungsi serta makna sosial Al-Qur'an dalam ruang publik. Penelitian menggunakan pendekatan kualitatif dengan metode deskriptif-analitis. Data diperoleh melalui observasi, wawancara mendalam terhadap pengamen Al-Qur'an dan masyarakat, serta dokumentasi, kemudian dianalisis menggunakan teori fakta sosial Durkheim dan teori makna objektif, ekspresif, dan dokumenter Mannheim. Hasil penelitian menunjukkan bahwa praktik pengamen Al-Qur'an tidak lagi sekadar merepresentasikan kesalehan individual, tetapi juga menjadi strategi bertahan hidup dalam menghadapi tekanan ekonomi. Dalam perspektif Durkheim, praktik tersebut merefleksikan transformasi fungsi sakral Al-Qur'an menjadi praktik sosial yang memperoleh legitimasi melalui penerimaan masyarakat. Sementara itu, perspektif Mannheim menunjukkan bahwa tindakan para pengamen mengandung makna objektif sebagai aktivitas ekonomi, makna ekspresif sebagai representasi pengalaman hidup dan religiositas, serta makna dokumenter yang mencerminkan relasi antara agama, budaya, dan kondisi sosial-ekonomi. Penelitian ini berkontribusi memperluas kajian Living Qur'an dengan menunjukkan bahwa resepsi Al-Qur'an tidak hanya berfungsi sebagai ekspresi keagamaan, tetapi juga sebagai mekanisme adaptasi sosial dalam kehidupan masyarakat urban.]

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