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M. Ihsan Ramadhani
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Cangkal : Jurnal Ilmu Sosial dan Humaniora
Published by Yayasan Pendidikan Literasi Borneo
ISSN : -     EISSN : 31237088     DOI : -
Core Subject : Education, Social,
Education Social Sciences Other
Cangkal : Jurnal Ilmu Sosial dan Humaniora (e-ISSN: 3123-7088) merupakan jurnal ilmiah yang mempublikasikan hasil penelitian, kajian teoritis, dan pemikiran kritis dalam bidang ilmu sosial dan humaniora. Nama “Cangkal” berasal dari bahasa Banjar yang bermakna rajin, kuat, dan kokoh, yang mencerminkan semangat ketekunan dan keteguhan intelektual dalam pengembangan ilmu pengetahuan. Jurnal ini mencakup berbagai disiplin keilmuan, antara lain pendidikan, sosiologi, ekonomi, manajemen, akuntansi, administrasi publik dan bisnis, ilmu politik dan hubungan internasional, antropologi, ilmu komunikasi, psikologi sosial dan pendidikan, hukum dan kebijakan publik, sejarah, filsafat, kajian budaya, pembangunan sosial ekonomi, kewirausahaan, studi digital dan media, serta kajian masyarakat dan kearifan lokal, serta bidang lain yang relevan dalam rumpun ilmu sosial dan humaniora. Setiap naskah yang diterima diseleksi melalui proses penelaahan sejawat (peer-review) untuk menjamin mutu akademik dan kontribusi keilmuan. Jurnal ini terbit dua kali setahun (Mei–Oktober dan November–April), bersifat akses terbuka (open access), dan dikelola oleh Yayasan Pendidikan Literasi Borneo (Nomor AHU-0031523.AH.01.04.Tahun 2025).
Arjuna Subject : Seni dan Humaniora - Seni dan Humaniora (Lain-Lain)
Articles 57 Documents
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POLITIK HUKUM DAN KEPENTINGAN OLIGARKI: ANALISIS KRISIS TERHADAP PROSES LEGISLASI DI INDONESIA Yusdi Rahmadani; Muhammad Hilmi; Birro Tiya
Cangkal : Jurnal Ilmu Sosial Dan Humaniora Vol. 1 No. 2 (2025): November - April 2026
Publisher : Yayasan Pendidikan Literasi Borneo

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Abstract

Dalam beberapa tahun terakhir, politik hukum Indonesia semakin terfokus pada kepentingan elit ekonomi dan politik. Dinamika ini terlihat dalam proses pembuatan beberapa undang-undang penting, seperti Undang-Undang Nomor 11 Tahun 2020 tentang Cipta Kerja, Undang-Undang Nomor 3 Tahun 2022 tentang Ibu Kota Negara (IKN), dan Undang-Undang Nomor 13 Tahun 2022 tentang Pembentukan Peraturan Perundang-undangan. Ketiga produk hukum tersebut menunjukkan bahwa pengaruh oligarki yang kuat terhadap kebijakan hukum nasional dan kurangnya partisipasi masyarakat sering memengaruhi proses legislatif. Tujuan dari penelitian ini adalah untuk mempelajari bagaimana politik hukum nasional berfungsi dalam keadaan di mana kekuasaan oligarki sering mengganggu kepentingan publik. Dalam penelitian ini, analisis normatif terhadap regulasi dikombinasikan dengan analisis praktik pembentukan hukum empiris di Indonesia. Studi ini menggunakan yuridis-sosiologi dan analisis politik hukum kritis. Hasil yang diharapkan menunjukkan bahwa struktur kekuasaan oligarkis masih memengaruhi sistem legislatif Indonesia; para elit ekonomi dan politik bekerja sama dengan lembaga negara dan partai politik untuk menetapkan substansi hukum. Seringkali, partisipasi publik hanyalah tindakan simbolik dalam demokrasi. Berdasarkan nilai-nilai Pancasila dan prinsip undang-undang yang berpusat pada manusia, diperlukan pengembangan paradigma politik hukum yang berpusat pada kemanusiaan dan partisipasi publik untuk mengembalikan hukum sebagai instrumen keadilan sosial bagi seluruh rakyat Indonesia.
DIALEKTIKA HEGEL DAN KONFLIK KELAS MARX DALAM REKONSTRUKSI PEMBELAJARAN PAI Fikri Ghopari; Meiza Fajar Akbar; Anam Khoirul Rozak; Juniari Tri Trisno
Cangkal : Jurnal Ilmu Sosial Dan Humaniora Vol. 1 No. 2 (2025): November - April 2026
Publisher : Yayasan Pendidikan Literasi Borneo

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Abstract

The phenomenon of social change and the complexity of contemporary knowledge dynamics demand a more reflective, critical, and contextual learning paradigm for Islamic Religious Education (IRE). Hegel's dialectic, which emphasizes the process of development through thesis–antithesis–synthesis, and Karl Marx's class conflict theory, which views history as an arena of struggle between the dominant and oppressed classes, provide an important philosophical framework for interpreting social and educational realities. This study aims to examine the basic concepts of Hegel's dialectic and Marx's class conflict theory and analyze their implications for the reconstruction of IRE learning. This study uses a qualitative approach with a library research method, utilizing primary and secondary sources in the form of works by Hegel and Marx, journal articles, and related academic literature. Data collection techniques were carried out through literature search, selection, and documentation, while data analysis used content analysis and dialectical comparative analysis through the process of identification, categorization, interpretation, and synthesis of concepts. The results show that Hegel's dialectic contributes to strengthening critical thinking skills in learning, while Marx's class conflict theory directs attention to social awareness and structural justice. Both can be reconstructed in PAI learning through a dialogical approach, problem-posing, strengthening critical awareness, and integrating emancipatory values, so that learning becomes more relevant, transformative, and responsive to social change.
PEMANFAATAN MEDIA UNPLUGGED UNTUK MENINGKATKAN PEMAHAMAN KONSEP KOMPUTASIONAL SISWA KELAS VI SDN BANGKOK BOYOLALI Ristiya Krisnawati; Robith Khoiril Umam
Cangkal : Jurnal Ilmu Sosial Dan Humaniora Vol. 1 No. 2 (2025): November - April 2026
Publisher : Yayasan Pendidikan Literasi Borneo

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Abstract

This study aims to describe the process and outcomes of implementing unplugged learning media to improve sixth-grade students’ understanding of computational concepts at SDN Bangkok Boyolali, an elementary school with limited internet access and technological resources. Unplugged media refer to a computational learning approach conducted without digital devices, emphasizing concrete activities, educational games, logical problem-solving, and collaborative engagement. The research employed a Classroom Action Research (CAR) method using the STAR framework (Situation, Task, Action, Result). The Situation stage identified the initial learning conditions showing low computational understanding due to technological constraints. The Task stage focused on developing unplugged media suitable for students’ characteristics, while the Action stage involved implementing logic-based games and collaborative learning activities. The Result stage emphasized the analysis of learning improvement and behavioral changes. The subjects consisted of 22 sixth-grade students during the first semester of the 2025/2026 academic year. Data were collected through observation, conceptual understanding tests, and interviews, then analyzed descriptively using qualitative and quantitative approaches. The findings revealed a significant increase in the average score of students’ computational concept understanding, from 67.3 in the pre-cycle to 79.6 in the first cycle and 88.1 in the second cycle. Furthermore, students demonstrated higher enthusiasm, collaboration, and the ability to explain their reasoning systematically. It can be concluded that implementing unplugged media within the STAR framework effectively enhances students’ computational thinking skills in elementary schools with limited technology and serves as a contextual learning alternative to support 21st-century skills.
IMPLEMENTASI STRATEGI TUTOR SEBAYA DALAM MENINGKATKAN KEMAMPUAN LITERASI MEMBACA SISWA KELAS 2 SDN BANGKOK Ristiya Krisnawati; Robith Khoiril Umam
Cangkal : Jurnal Ilmu Sosial Dan Humaniora Vol. 1 No. 2 (2025): November - April 2026
Publisher : Yayasan Pendidikan Literasi Borneo

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Abstract

Reading literacy is a fundamental foundation for knowledge acquisition and academic success at the elementary school level. However, initial observations at SDN Bangkok revealed that most second-grade students still experienced difficulties in understanding reading content, identifying key information, and drawing conclusions from simple texts. This low literacy ability was mainly caused by teacher-centered learning methods and limited student engagement in meaningful learning activities. This study aims to improve students’ reading literacy skills through the peer tutoring strategy, which is based on Vygotsky’s socio-constructivist theory. The theory emphasizes that social interaction among peers can accelerate cognitive development through the zone of proximal development. In practice, students with better reading skills act as tutors for peers who face difficulties, creating an active, collaborative, and supportive learning environment. The research employed Classroom Action Research (CAR) using the STAR framework (Situation, Task, Action, Result). The Situation described the low reading literacy level; Task focused on improving it through peer tutoring; Action was implemented in two cycles; and Result showed a significant improvement in reading literacy and learning participation. The average score increased from 65.8 (pre-cycle) to 78.4 (cycle I) and 88.7 (cycle II), along with a 31.5% increase in participation. The findings prove that peer tutoring effectively enhances reading literacy, fosters positive social interaction, and builds students’ self-confidence.
ANALISIS PERAN DIGITAL MARKETING DALAM MENINGKATKAN DAYA SAING DESTINASI WISATA Ridho Indra Saputra
Cangkal : Jurnal Ilmu Sosial Dan Humaniora Vol. 1 No. 2 (2025): November - April 2026
Publisher : Yayasan Pendidikan Literasi Borneo

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Abstract

This study aims to analyze the role of digital marketing in enhancing the competitiveness of tourism destinations in South Kalimantan, particularly those that are emerging and seeking greater visibility amid regional competition. The advancement of digital technology has transformed tourism promotion, with social media, creative content, and virtual tours becoming key instruments for building destination image and influencing tourist decisions. This research employs a qualitative approach with a case study design through field observations, in-depth interviews with destination managers, local businesses, and tourists, as well as documentation analysis. The findings indicate that digital marketing contributes significantly to increasing visit intention through faster and more effective information dissemination. Strategies such as Instagram marketing, consistent visual content, and the use of digital features strengthen destination image and tourist engagement. However, challenges persist, especially limited human resources and the lack of integrated institutional marketing strategies. This study highlights the importance of improving digital capacity and fostering cross-sector collaboration to strengthen tourism promotion in South Kalimantan.
PERAN GURU PIAUD DALAM MENANAMKAN BAHASA INDONESIA PADA ANAK USIA DINI Arni Mahyudi; Mahlida Farina
Cangkal : Jurnal Ilmu Sosial Dan Humaniora Vol. 1 No. 2 (2025): November - April 2026
Publisher : Yayasan Pendidikan Literasi Borneo

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Abstract

The use of good and correct Indonesian in early childhood is increasingly important amidst the prevalence of code-mixing, slang, and the influence of family and social environments that do not always use standard language. This situation demands a significant role from Early Childhood Islamic Education (PIAUD) teachers as primary role models in shaping children's language habits. This study aims to describe how PIAUD teachers instill good and correct Indonesian through daily learning practices. Data were collected through observation, interviews, and documentation of PIAUD teachers in Kandangan District. The results indicate that teachers play a crucial role in language habituation through story reading, role-playing, structured conversations, the use of educational songs, and the practice of using complete sentences in daily interactions. However, the study also identified various obstacles such as limited supporting learning media and a lack of ongoing training. Children who receive consistent language stimulation demonstrate better development in listening, speaking, and sentence construction, while children who receive less stimulation experience communication barriers. This study concludes that the success of instilling good and correct Indonesian language is highly dependent on the role model, consistency, and pedagogical strategies of PIAUD teachers, which need to be supported through training, supervision, provision of media, and collaboration between schools and parents.
PENGARUH PRAKTIK TRANSFER PRICING PERUSAHAAN MULTINASIONAL TERHADAP PENERIMAAN PAJAK DI NEGARA BERKEMBANG : STUDI KASUS DI INDONESIA Parlindungan
Cangkal : Jurnal Ilmu Sosial Dan Humaniora Vol. 1 No. 2 (2025): November - April 2026
Publisher : Yayasan Pendidikan Literasi Borneo

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Abstract

Transfer pricing practices conducted by multinational companies pose major challenges for developing countries, including Indonesia, in optimizing tax revenues. This article aims to analyze the impact of transfer pricing practices on tax revenues in Indonesia by reviewing regulations, implementation, and case studies in strategic sectors. This research uses a qualitative approach through literature review and secondary data analysis from official DJP reports, OECD, and academic publications. The results show that transfer pricing practices potentially reduce Indonesia's tax base by shifting profits to low-tax jurisdictions. Although the government has implemented transfer pricing documentation policies and Advance Pricing Agreements (APA), challenges remain in supervision, transparency, and human resource capacity. In conclusion, transfer pricing significantly affects tax revenues in Indonesia and requires stronger regulation and more effective international cooperation.
PENGARUH LEVERAGE TERHADAP AGRESIVITAS PAJAK PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI PERIODE 2020–2024 Masta Sembiring
Cangkal : Jurnal Ilmu Sosial Dan Humaniora Vol. 1 No. 2 (2025): November - April 2026
Publisher : Yayasan Pendidikan Literasi Borneo

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Abstract

This research is motivated by indications of tax aggressiveness practices among pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX). One of the factors suspected to influence tax aggressiveness is leverage; however, previous studies have shown inconsistent findings, making it necessary to re-examine this relationship. This study aims to determine the partial effect of leverage on tax aggressiveness in pharmaceutical sub-sector companies listed on the IDX for the 2020–2024 period. The type of research used is quantitative research. The sampling technique employed is purposive sampling, resulting in a selection of companies that meet the specified criteria. Data were collected through documentation of annual financial reports obtained from the official IDX website. Data analysis was conducted using panel data regression with the assistance of E-Views 12 software. The results show that leverage does not have a significant effect on tax aggressiveness in pharmaceutical sub-sector companies. The coefficient of determination (R²) of 0.0216 indicates that leverage explains only 2.16% of the variation in tax aggressiveness, while the remaining 97.84% is influenced by other factors not included in this research model.
ETIKA PROFESI INSINYUR SEBAGAI PILAR GOOD GOVERNANCE DALAM PELAYANAN PUBLIK Srisusanti Haris Ladanu; La Ode Muhammad Ichwan Sjachrawy; Hasmawati; Dwi Bayu Putra Pamungkas; Hado; Maudhy Satyadharma
Cangkal : Jurnal Ilmu Sosial Dan Humaniora Vol. 1 No. 2 (2025): November - April 2026
Publisher : Yayasan Pendidikan Literasi Borneo

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Abstract

The quality of public services is a key indicator of the success of good governance. In national development, the engineering profession plays a strategic role due to its involvement in the planning, construction, operation, and supervision of infrastructure and technology-based public services. However, various public service issues such as low infrastructure quality, weak technical accountability, budget inefficiency, and cases of technical failure indicate that aspects of professional ethics have not been fully internalized in engineering practices in the public sector. This article aims to analyze the role of engineering professional ethics as a pillar of good governance in public services by emphasizing the implementation of the Indonesian Engineers Association (PII) Code of Ethics and the value of integrity. This research uses a qualitative approach through literature study with normative-analytical analysis of literature, regulations, and professional documents. The results of the study indicate that engineering professional ethics based on integrity, public responsibility, and professionalism contribute significantly to strengthening the principles of accountability, transparency, effectiveness, and fairness in public services. Therefore, strengthening engineering professional ethics needs to be positioned as an integral part of bureaucratic reform and public service governance in Indonesia.
IMPLEMENTASI SEMANGAT NASIONALISME PEMUDA PANCA MARGA MELALUI KEGIATAN SOSIAL KEAGAMAAN DI KABUPATEN PRINGSEWU Mohamad Nurdin
Cangkal : Jurnal Ilmu Sosial Dan Humaniora Vol. 1 No. 2 (2025): November - April 2026
Publisher : Yayasan Pendidikan Literasi Borneo

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Abstract

Nationalism is an important foundation in maintaining the integrity of the diverse Indonesian nation. The role of youth as strategic agents of change is a key factor in instilling and actualizing national values. Pemuda Panca Marga, as an organization and forum for the descendants of veterans, has a moral obligation to maintain nationalism and national spirit amidst the emerging crisis of identity politics. This study aims to analyze the implementation of youth nationalism through socio-religious activities in Pringsewu Regency. The study used a descriptive qualitative approach with data collection techniques through observation, in-depth interviews, and documentation of the activities of youth organizations, particularly Pemuda Panca Marga (PPM), in their involvement in securing religious celebrations and interfaith social activities. The results show that the implementation of Pemuda Panca Marga's nationalism in Pringsewu is clearly manifested through active involvement in socio-religious activities and securing Christmas celebrations.

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