NAAFI: JURNAL ILMIAH MAHASISWA

Fenomena Keadilan Dalam Pengenaan Sanksi Perpajakan: Analisis Penegakan Hukum Pajak di Indonesia

Rita Dwi Putri — 2025-08-20

Tax law enforcement is one of the main pillars in maintaining the sustainability of state revenue. Sanctions in taxation are an important tool in the tax law system in Indonesia that aims to increase compliance and provide a deterrent effect for taxpayers who violate the rules. However, the application of these sanctions is often the subject of debate, especially regarding whether the sanctions given are in line with the principles of justice. In practice, the application of sanctions is not always consistent and proportionate, thus giving rise to a view of injustice, especially for taxpayers who experience limitations in access to information and legal resources. This study aims to examine the phenomenon of injustice in the provision of tax sanctions by examining juridical and ethical aspects in tax law enforcement in Indonesia. The methods used are literature studies from tax regulations, scientific journals, and empirical studies on taxpayer perceptions and behaviors. The results of the study show that there is a discrepancy between positive legal rules that regulate sanctions normatively and practices in the field that often ignore the principles of substantive justice and law enforcement ethics. Factors that cause this imbalance include a lack of socialization of regulations, a lack of understanding of taxpayers of their rights and obligations, and the potential for abuse of authority by tax officials. Therefore, reforms are needed in the design and implementation of tax sanctions that not only focus on fiscal aspects, but also ensure procedural fairness, transparency, and legal protection for taxpayers. The research recommends a more humane, proportional, and ethical-based approach to law enforcement as an effort to increase public trust in the national tax system.

Analisis Prediksi Risiko Pembiayaan Pada Bank Baitul Maal Wat Tamwil (BMT) UGT Nusantara Menggunakan Algoritma Support Vector Machine

Ibnu Aqil — 2025-08-27

Penelitian ini bertujuan untuk menganalisis prediksi risiko pembiayaan pada Bank Baitul Maal Wat Tamwil (BMT) UGT Nusantara menggunakan algoritma Support Vector Machine (SVM). Permasalahan utama yang dihadapi BMT adalah tingginya risiko gagal bayar akibat kualitas nasabah yang beragam, minimnya data keuangan yang memadai, serta kurangnya literasi keuangan di kalangan masyarakat. Untuk itu, penelitian ini menggunakan metode machine learning guna meningkatkan akurasi prediksi risiko pembiayaan.Penelitian dilakukan dengan pendekatan kuantitatif menggunakan data pembiayaan bulan Maret 2025 sebanyak 182 data nasabah. Data dianalisis menggunakan kernel pada SVM, yaitu Radial Basis Function (RBF). Proses penelitian mencakup preprocessing data, seleksi fitur, transformasi data kategorikal menjadi numerik, dan evaluasi model dengan confusion matrix.Hasil penelitian menunjukkan bahwa model SVM mampu mengklasifikasikan nasabah ke dalam kategori risiko rendah dan tinggi dengan tingkat akurasi yang baik. Variabel Loan to Value (LTV) dan taksasi menunjukkan korelasi signifikan terhadap risiko pembiayaan. Kernel RBF menunjukkan performa lebih baik dibanding kernel linear berdasarkan metrik evaluasi seperti accuracy, precision, recall, dan F1-score. Kesimpulan dari penelitian ini adalah bahwa algoritma SVM efektif digunakan untuk mendeteksi nasabah berisiko, membantu BMT dalam mitigasi risiko, dan meningkatkan objektivitas dalam pengambilan keputusan pembiayaan.

Sistem Proteksi Saluran Distribusi Jaringan Listrik Menggunakan Etap Di Pondok Pesantren Nurul Jadid Studi Kasus Trafo DH 760/160

Moh. Hambali Moh. Hambali — 2025-08-28

This study aims to analyze the electrical power distribution system at the Nurul Jadid Islamic Boarding School, focusing on the DH 760/160 transformer using ETAP (Electrical Transient Analyzer Program) software version 19.01. The protection system applied to the distribution system is the main focus, considering its important role in maintaining the reliability of electricity supply in the Islamic boarding school environment. This study includes three main analyses: power flow (load flow), short circuit disturbances, and voltage drop and power losses. The results of the power flow analysis show that the DH 760/160 transformer has an efficiency of 96.32% in reducing the voltage from 20 kV to 0.4 kV. However, there is an imbalance in the load distribution, with the junior high school branch showing a load reaching 80.93%. Analysis of short faults on the mosque bus and junior high school shows a large potential for damage, with fault currents recorded up to 4,817 kA, indicating the need for increased protection to detect and disconnect faults more quickly. Furthermore, the analysis of voltage drop and power losses showed that the largest losses occurred in the transformer, with losses reaching 2.8 kW and 4.2 kvar, and a voltage drop of 1.16%. Significant voltage drops can affect the efficiency and quality of power received by the load. Overall, although the distribution system is functioning well, this study identified several areas that need improvement, including load regulation, protection system enhancements, and power loss reduction to increase the reliability and efficiency of the electricity distribution system at the Nurul Jadid Islamic Boarding School.

Pengaruh Variasi Menu dan Pengalaman Konsumen Terhadap Minat Berkunjung Kembali yang Dimoderasi Oleh Kepuasan Konsumen Nasi Uduk Permata Pasir Pengaraian

Afrilla Wulandari — 2025-09-05

This study aims to determine the effect of menu variety and customer experience on revisit intention, moderated by customer satisfaction at Nasi Uduk Permata Pasir Pengaraian. The study population was customers of Nasi Uduk Permata Pasir Pengaraian. A sample size of 100 respondents was selected using accidental sampling. The independent variables in this study were menu variety and customer experience, with satisfaction as the moderating variable, and the dependent variable was revisit intention. Data analysis techniques used were Structural Equating Modeling (SEM PLS) and Smart PLS. The results showed that menu variety had a positive and significant effect on customer satisfaction, customer experience had a positive and significant effect on customer satisfaction, menu variety had a positive but insignificant effect on consumer revisit intention, consumer experience had a negative but insignificant effect on consumer revisit intention, and consumer satisfaction had a positive and significant effect on consumer revisit intention.

Pengaruh Servant Leadership dan Motivasi Kerja Terhadap Kinerja Pegawai Melalui Resiliensi Pegawai di Lingkungan Kantor Camat Nanggalo Kota Padang

Silva Silva Andani Prita — 2025-09-06

This study aims to analyze the influence of servant leadership and work motivation on employee performance through resilience at the Nanggalo District Office, Padang City. The issue of employee performance, as indicated by attendance rates, lateness, and fluctuating achievement of work targets, highlights the need for a managerial approach based on servant leadership and strengthened work motivation. This research employs a quantitative approach with data collection techniques using questionnaires and documentation for the employees of the Nanggalo District Office. The independent variables in this study are servant leadership (X1) and work motivation (X2), the dependent variable is employee performance (Y), and employee resilience (Z) serves as the intervening variable. The results show that servant leadership and work motivation have a positive and significant effect on employee resilience. In addition, servant leadership, work motivation, and resilience also directly and significantly influence employee performance. Resilience is proven to be a mediating variable that strengthens the influence of servant leadership and work motivation on employee performance. These findings emphasize the importance of servant leadership, high work motivation, and resilience in improving employee performance, particularly within local government bureaucracy. Therefore, efforts to improve employee performance should focus on strengthening servant leadership, providing motivation, and developing resilience on an ongoing basis.

Studi Kepuasan Pengunjung Dalam Perspektif Kualitas Layanan dan Fasilitas: Kasus Kolam Renang Telago Ratu Kota Baru, Jambi

Andri Darmiyanto — 2025-09-14

This study aims to identify the level and factors influencing visitor satisfaction at Telago Ratu Swimming Pool, Kotabaru Jambi. The research employed a qualitative method, with data collection techniques carried out through interviews and direct observation. Qualitative research is an approach used to examine phenomena in a natural setting, where the researcher acts as the key instrument. Data collection was conducted using triangulation (a combination of techniques), data analysis was inductive, and the results of qualitative research emphasize meaning rather than generalization. The findings indicate that cleanliness, facilities, ticket prices, comfort, and staff services are the main indicators of visitor satisfaction. Throughout 2024, the swimming pool recorded a total of 323,200 visitors, reflecting its popularity as a recreational destination. The study highlights that while affordable pricing and overall services contribute positively to visitor experiences, improvements are still needed in specific areas, particularly the condition of the changing and shower facilities.This research is expected to provide valuable input for the management of Telago Ratu Swimming Pool in their efforts to enhance service quality and upgrade supporting facilities, thereby increasing overall visitor satisfaction and loyalty.

Membaca Ulang Kebenaran Di Era Digital Dalam Perspektif Positivisme August Comte

Wahyu Trisno Aji — 2025-10-13

This article aims to explain how positivism is used to obtain knowledge and truth on the internet and social media. This study uses a qualitative method with a narrative-philosophical approach by examining the phenomenon of obtaining information on the internet and social media in August Comte's positivism analysis. This study focuses on a literature review as a source of data. The positivist school emphasizes that truth must be obtained through facts, verification, and confirmation. Auguste Comte describes the journey of human knowledge through three stages: theological, metaphysical, and finally positivistic, where scientific facts become the main basis of understanding. In today's digital age, the flood of information from the internet and social media brings new challenges, as not all information that is disseminated can be trusted. Thus, the positivist approach is important as a tool for sorting out the truth by verifying, analyzing, and confirming information before accepting it as valid knowledge.

Metode Canvassing Sebagai Upaya Untuk Meningkatkan Penjualan Sepeda Motor Honda di PT Tunas Honda Merlung Kecamatan Tungkal Ulu

Surniati — 2025-10-14

Faced with increasingly fierce business competition, companies are required to continuously develop adaptive and effective marketing strategies. PT Tunas Honda, as one of Honda's official motorcycle dealers, has set a sales target of 200 units per month. However, sales figures for the last four months have fallen short of this target, necessitating an evaluation of the marketing strategy used. This study aims to examine the application of the canvassing method as an alternative direct marketing strategy that is believed to reach consumers in a more personal and targeted manner. The research approach used is descriptive quantitative with data collection through questionnaires, interviews, and documentation. The results of the study show that the canvassing method has contributed positively to increased sales, especially in the months after this strategy was implemented. This finding is reinforced by data showing a significant increase in sales volume in June. Thus, the canvassing method can be an effective strategy for maintaining sales stability outside of peak season, as long as it is supported by competent canvassers, proper regional planning, and attractive promotional programs.

Implementasi Prinsip Good Corporate Governance dalam Struktur Manajemen PT Elnusa Petrofin (EPN) Cabang Jambi

Panji Nugraha Yawardo — 2025-11-04

This study aims to analyze the implementation of Good Corporate Governance (GCG) principles within the management structure of PT Elnusa Petrofin (EPN) Jambi Branch. The background of this research is based on the importance of applying sound corporate governance principles to maintain transparency, accountability, and operational sustainability in the energy sector. This study employs a descriptive, qualitative approach, collecting data through in-depth interviews, observations, and documentation. The data were analyzed using the interactive model developed by Miles, Huberman, and Saldaña, which encompasses data reduction, data display, and conclusion drawing and verification. The results of the study indicate that the implementation of GCG at PT Elnusa Petrofin Jambi Branch has been carried out effectively and in accordance with the guidelines set by the company’s headquarters, particularly in applying the principles of responsibility and accountability. The principle of transparency is realized through routine reporting systems and internal information disclosure, although communication barriers between units still exist. The principles of independence and fairness have also been implemented through conflict-of-interest prevention policies and a fair reward system. However, challenges remain in employee training and the limited autonomy of the branch in making strategic decisions. Overall, this study concludes that the success of implementing Good Corporate Governance at the PT Elnusa Petrofin Jambi Branch is strongly influenced by management commitment, internal control systems, and an integrity-based organizational culture. These findings are expected to provide theoretical contributions to the development of management science and serve as practical evaluation material for the company in strengthening professional and sustainable corporate governance. Reading comprehension not only helps students understand the content of a text but also trains them to analyze, infer, evaluate, and interpret the information conveyed within it.

Fenomena Perilaku Konsumtif di Era Digital dalam Perpektif Psikologi Islam

Pramesti Cahyani — 2025-11-07

The phenomenon of consumer behavior in the digital era has become a major concern due to advances in technology and social media that influence people's lifestyles. Consumer behavior is often driven by the desire to meet social standards and achieve instant gratification, resulting in waste and negatively impacting mental health. In Islam, consumer behavior is defined as israf, an excessive attitude that contradicts the values of convenience. From an Islamic psychology perspective, spiritual approaches such as patience and gratitude are effective solutions to address this behavior. Patience teaches self-restraint and emotional control, while gratitude encourages individuals to appreciate God's blessings and utilize them wisely. This study aims to analyze the phenomenon of consumer behavior in the digital era from an Islamic psychology perspective through a literature review method. The results are expected to provide theoretical and practical contributions in developing a holistic approach to addressing consumer behavior.

Peran DPMPTSP Kota Banjar dalam Menarik dan Mengembangkan Penanaman Modal di Daerah

Azhar Lukman Nulhakim — 2025-11-08

This study aims to analyze the role of the Investment and One-Stop Integrated Services Agency (DPMPTSP) of Banjar City in attracting and developing regional investment. The research focuses on three key roles of DPMPTSP: administrative (regulatory), promotive (investment attraction), and facilitative (investment development). This research employs a qualitative approach with a case study method. Data were collected through in-depth interviews with key informants and documentation analysis from performance reports, investment realization data, and licensing policies. The findings reveal that the administrative role of DPMPTSP has been relatively efficient through the implementation of the Online Single Submission (OSS) system, yet coordination among related agencies (OPDs) and limited human resources remain significant challenges. In its promotive role, investment promotion activities tend to be passive and not yet based on the region’s specific sectoral potential. Meanwhile, the facilitative role, particularly aftercare services, is still reactive and lacks structured long-term investor support. The gap between policy expectations and field implementation indicates that DPMPTSP still functions more as an administrative body rather than a strategic driver of investment. Therefore, institutional restructuring and capacity building are required for DPMPTSP to transform into a proactive investment promoter and a key actor in sustainable regional economic development.