Journal of Mathematics Instruction, Social Research and Opinion

Mathematical Creativity in Secondary Education: Conceptual and Assessment Evolution (2016-2025)

2026-03-11T01:32:14+00:00

Mathematical creativity is increasingly recognized as an essential competency in 21st-century mathematics education, as it underpins students’ capacity for higher-order thinking and adaptive problem-solving. However, existing studies have examined it in isolation without integrating publication trends, conceptual evolution, and assessment methods within a unified analytical framework. This study addresses that gap through a systematic literature review of mathematical creativity in secondary education from 2016 to 2025. Following the PRISMA 2020 guidelines, searches were conducted in the Scopus and ScienceDirect databases. From 544 initial records, 23 articles met eligibility criteria and were analyzed through bibliometric analysis, thematic synthesis, and methodological categorization. Results revealed a substantial increase in publications, with 68.9% of studies published during 2023–2025, driven by curriculum reforms, technology integration, and post-pandemic pedagogical transformation. Conceptualization evolved from Torrance’s traditional four-component framework toward more integrative models emphasizing collaborative processes and contextual problem-solving. Assessment methods showed balanced distribution: quantitative tests (39.1%), qualitative approaches (34.8%), and mixed methods (26.1%). Practically, the findings offer actionable guidance for curriculum developers, teachers, and policy makers to foster mathematical creativity more effectively, while theoretically, the holistic integration of three analytical dimensions provides a replicable model for future systematic reviews in mathematics education.

The Influence of Work Environment on Employee Performance: The Mediating Role of Job Satisfaction

2026-03-11T01:38:31+00:00

Employees are the cornerstone of the organization. This research explores the relationship between the work environment and employee performance within cooperative societies in Nepal’s Karnali Province, specifically examining the mediating role of job satisfaction. Using a quantitative research design, data were collected from 404 cooperative employees via convenience sampling. The conceptual framework, grounded in Social Exchange Theory and Job Demands-Resources Theory, was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4.1.1.6. The empirical results reveal a significant positive correlation between the workplace environment and employee performance. Furthermore, the work environment was found to be a strong predictor of job satisfaction. The analysis confirms that job satisfaction serves as a partial mediator; essentially, a supportive physical, psychological, and social environment drives productivity both directly and indirectly by fostering higher satisfaction levels among personnel. These insights provide actionable guidance for cooperative managers and HR practitioners, highlighting cultivating a favorable work climate as a strategic lever for organizational success. By investigating a relatively overlooked regional and sector-specific context, this study addresses a notable gap in the empirical literature concerning the Nepalese cooperative industry and contributes to the broader understanding of organizational behavior in developing nations.

The Cost-Effectiveness of Conventional and Modern Approaches in Wound Care Management in a General Hospital

2026-01-06T20:27:51+00:00

Wound care management continues to evolve from traditional techniques toward evidence-based modern practices designed to optimize healing outcomes. This qualitative descriptive study explored the comparative effectiveness and experiential perspectives of conventional and modern wound care methods among healthcare providers and patients in a general hospital in Indonesia. Data were collected through semi-structured interviews, participant observations, and documentation reviews involving participants, including nurses, wound care specialists, and diabetic ulcer patients. Thematic analysis was employed to identify recurring patterns and insights regarding healing progress, patient comfort, and perceived cost-efficiency. The findings revealed four major themes: (1) perceived healing outcomes, where modern methods were viewed as promoting faster tissue regeneration and reduced infection risk; (2) comfort and convenience, as patients receiving modern dressings experienced less pain and fewer dressing changes; (3) professional adaptation and skill demand, highlighting the need for continuous training in modern wound management; and (4) cost and accessibility considerations, where the higher initial cost of modern dressings was offset by shorter healing duration and fewer complications. Overall, participants perceived modern wound care as more effective and patient-centered, although implementation barriers remain regarding resources and staff competence. The study underscores the importance of integrating modern wound care practices into hospital protocols while enhancing professional capacity to ensure sustainable adoption

Improving The Order Pickup Process in Warehouses by Instant Couriers Through Zone-Based Assignment

2026-01-15T01:48:01+00:00

The expansion of e-commerce has intensified operational pressures on warehouse logistics, particularly for instant-delivery services, where speed and accuracy are critical. At Warehouse A of Marketplace ABC, the order pickup process experienced inefficiencies due to alphabetical sorting and courier assignments that were not aligned with the physical order placement, resulting in longer pickup times and frequent errors. This study aims to optimize the instant courier pickup process by redesigning order sorting and courier assignment through zone picking based on delivery location similarity. An applied quantitative case study was conducted using 61,577 historical instant delivery orders from July 2025. Delivery locations were clustered using K-means, and the optimal number of zones was determined using the Elbow method. The analysis yielded five optimal picking zones, which were subsequently implemented in the warehouse pickup workflow. The redesigned process significantly improved operational performance, reducing the average pickup time from 6.7 minutes to 1.7 minutes and achieving 100% pickup accuracy. These findings confirm that integrating zone picking with clustering-based zoning effectively enhances efficiency and accuracy in instant courier warehouse operations.

Digital Transformation and Human Resource Competence As Drivers of Operational Effectiveness: The Mediating Role of Organizational Innovation in Port Operations

2026-02-01T17:34:21+00:00

Organizations operating in operational-intensive environments, such as port services, face increasing pressure to enhance operational effectiveness amid rapid digital disruption. Although digital transformation initiatives have been widely implemented, many organizations struggle to translate technological adoption into tangible operational improvements. This study aims to examine the effects of digital transformation and human resource (HR) competence on operational effectiveness, with organizational innovation positioned as a mediating variable. This research applies a quantitative explanatory design using a causal approach. Data were collected through structured questionnaires distributed to 200 respondents, consisting of 100 internal employees and 100 external port service users at PT Pelindo (Persero) Regional 2, Sunda Kelapa Branch. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software to evaluate the measurement and structural models and test the proposed hypotheses. The findings reveal that digital transformation has a positive and significant effect on organizational innovation, and that HR competence also significantly influences it. Furthermore, organizational innovation has a strong positive effect on operational effectiveness and partially mediates the relationship between digital transformation and HR competence. These results indicate that technological initiatives and human resource capabilities contribute more effectively to operational performance when supported by strong organizational innovation mechanisms.

Enhancing Elementary Students' Mathematical Reasoning through Realistic Mathematics Education: A Quasi-Experimental Study on 3D Geometry

2026-02-23T01:48:08+00:00

This study addresses the limited empirical evidence on the effectiveness of the Realistic Mathematics Education approach in improving elementary students' mathematical reasoning skills, particularly in three-dimensional geometry. The objective of this research is to examine whether the Realistic Mathematics Education approach significantly enhances fifth-grade students' mathematical reasoning abilities in learning three-dimensional geometry. The study employed an applied quasi-experimental design with a Non-Equivalent Control Group. Two fifth-grade classes at SD Muhammadiyah Ngijon 1 were selected as the experimental and control groups. Data were collected through pretest and posttest using a validated and reliable five-item essay test that measured students' mathematical reasoning skills. Data analysis was conducted using the Shapiro-Wilk normality test, Levene homogeneity test, Independent Samples t test, and normalized gain analysis. The findings revealed a statistically significant difference between the posttest scores of the two groups (p = 0.031), which is lower than the 0.05 threshold. The experimental group achieved an N-Gain score of 79.75 percent, categorized as effective, while the control group achieved 75.20 percent, categorized as quite effective. These results demonstrate that the Realistic Mathematics Education approach is more effective, both statistically and pedagogically, in improving students' mathematical reasoning skills in three-dimensional geometry through meaningful, real-life contextual learning.

Mathematical and Statistical Foundations of Big Data Science: A Review of Methods and Challenges

2026-02-24T03:30:06+00:00

Big Data Science has emerged as a transformative field driven by the rapid growth of large, complex, and high-dimensional datasets. This review examines the key mathematical and statistical principles that support the analysis, interpretation, and use of such data. In particular, it highlights the roles of linear algebra in data representation, probability theory in modeling uncertainty, optimization in large-scale computation, and statistical inference in drawing reliable conclusions. The review synthesizes existing studies into an integrated theoretical framework linking mathematical structure, statistical inference, and computational scalability. The literature was selected through a narrative review of publications indexed in Scopus, Web of Science, and Google Scholar, with a focus on studies published between 2005 and 2024. Relevant works were identified using keywords related to big data, mathematical foundations, statistical inference, and high-dimensional analysis. The review also discusses major challenges, including scalability, high dimensionality, data heterogeneity, noise, and limitations of traditional inferential methods. Finally, emerging approaches such as statistical learning, graph-based models, and the integration of mathematics with machine learning are highlighted as promising directions for future research.

Digital Transformation and Governance Reform in Indonesian Cooperatives: A Systematic Literature Review Analysis toward Vision 2045

2026-03-11T02:46:15+00:00

This paper examines governance challenges in the digital transformation of cooperatives in Indonesia and their implications for strengthening cooperative institutions in the digital economy. The research aims to analyse the relationship between governance structures and cooperative digitalisation and to identify strategic directions for strengthening digital cooperatives in support of Vision 2045. The paper uses a qualitative approach, drawing on a systematic literature review of academic publications, policy documents, and institutional reports on cooperative governance and digital transformation. The findings show that the success of cooperative digitalisation is influenced by three key factors: adaptive governance frameworks, supportive regulations that accommodate digital innovation, and improved digital literacy among cooperative members and managers. In addition, the development of an inclusive digital ecosystem is essential to facilitate the integration of digital technologies in cooperative management, services, and member participation. These results highlight that governance reform and digital capacity building are fundamental prerequisites for accelerating cooperative digital transformation. However, this study is limited to literature-based analysis and does not capture empirical variations in local cooperative practices. Therefore, future research should employ empirical approaches, such as case studies or surveys, to evaluate the effectiveness of digital cooperative governance and its impact on member welfare and regional economic development.

A Collaborative Model for Integrating Labor Education into Community Service within Ideological and Political Education: Evidence from a Vocational College in Guangzhou, China

2026-03-29T08:48:49+00:00

The integration of labor education into community service has emerged as a promising approach to strengthening ideological and political education in vocational colleges. However, coordination among curriculum content, community service needs, practical design, and evaluation mechanisms remains underdeveloped, particularly in Guangzhou's vocational education context in China. This study aimed to examine how students perceive a proposed collaborative model that integrates labor education into community service within ideological and political education through a curriculum-practice-evaluation framework. A quantitative descriptive survey was conducted using a 30-item questionnaire on a five-point Likert scale, administered to 43 students from a single vocational college in Guangzhou via a convenience sample. Data were analyzed using descriptive statistics and reliability testing. The findings showed strong overall support for the proposed model, with a mean score of 4.358 and excellent internal consistency for the overall instrument (Cronbach’s alpha = 0.936). Among the six dimensions, Practice Design received the highest support, followed by Community Needs and Evaluation Mechanism. The strongest item-level support concerned community participation in evaluation, clear categorization of service programs, and close alignment between ideological and political courses and community-based projects. Overall, the results indicate that the model is theoretically relevant and receives strong preliminary support at the level of student perceptions rather than at the level of demonstrated institutional effectiveness. Because the evidence is drawn from a single institution, the study should be interpreted as a preliminary model-building inquiry. Practically, the findings suggest that vocational colleges may strengthen labor education by aligning structured community practice, curriculum integration, and diversified evaluation within a collaborative institutional framework.

The Role of Art Education in Safeguarding Intangible Cultural Heritage in Secondary Technical and Vocational Colleges

2026-04-01T14:53:17+00:00

Intangible cultural heritage (ICH) requires sustainable pathways of transmission, yet the educational role of art education in supporting ICH safeguarding in secondary technical and vocational colleges remains insufficiently clarified. This study aims to examine how students perceive the role of art education in safeguarding ICH within a vocational college context. A quantitative, descriptive, exploratory survey was conducted using a 30-item questionnaire on a five-point Likert scale, administered to 36 students from Guangdong Huali Technician College. Data were analyzed using descriptive statistics and Cronbach’s alpha. The overall mean score was 4.124 (SD = 0.767), with acceptable internal consistency for the overall instrument (alpha = 0.749), indicating generally positive student perceptions. At the dimension level, the highest mean score was observed for Pathways: Curriculum and Faculty (4.256), followed by Role of Art Education (4.214), while ICH Status and Challenges recorded the lowest, though still positive, mean (4.006). The highest item-level support concerned regularly inviting ICH inheritors for teaching and practice, whereas comparatively lower agreement was observed across several challenge- and integration-related items. Overall, the findings suggest that students perceive art education as a meaningful pathway for safeguarding ICH, particularly through curriculum integration, pedagogical support, and practice-based cultural engagement. However, the evidence should be interpreted as preliminary and perception-based, since the study draws on student responses from a single institutional setting rather than direct observation of educational practice or safeguarding outcomes.

The Principal’s Leadership Strategy in Developing the Religious Character of Students at SMK Muhammadiyah 1 Sragen

2026-03-11T02:49:57+00:00

This study aims to examine the principal's leadership role in fostering religious character at SMK Muhammadiyah 1 Sragen. The background of the problem indicates that the school's religious character is not yet fully optimal, thus requiring the principal's active involvement in instilling religious values into daily routines. This study focuses on how the principal's leadership influences the implementation of religious character in the school environment, including the strategies employed and the obstacles encountered. This study uses a qualitative case study approach, including in-depth interviews with the principal. The findings indicate that the principal successfully builds religious character through exemplary behavior, daily worship habits, the provision of religious symbols, and regular school studies. However, the main challenge faced is the lack of discipline among some students in carrying out religious activities. This study concludes that effective school leadership, supported by continuous assessment and collaboration across the entire school community, can foster a conducive environment for the development of student character grounded in religious principles. Prospects for further research include steps to maintain and enhance the established religious culture.

A Praxeological Analysis of Textbook: Systems of Linear Inequalities in Two Variables

2026-04-15T02:46:46+00:00

This study aims to analyse the presentation of systems of linear inequalities in two variables in Grade X senior high school/vocational high school mathematics textbooks under the Merdeka Curriculum using a praxeological framework. This research employed a qualitative method through document analysis of the student textbook and teacher guidebook published in the 2023 revised edition. The data were analysed based on the four components of praxeology: task, technique, technology, and theory. The findings show that the textbook presents contextual and exploratory tasks that encourage students to construct mathematical models from real-life situations. However, the continuity between exploratory tasks and procedural exercises is not consistently developed. In terms of technique, students are mostly directed to use graphical methods, while alternative strategies such as numerical testing or algebraic approaches are not sufficiently explored. The technology component, which refers to the justification of techniques, is not explicitly emphasised. Similarly, the theory component is not clearly presented in the student textbook, leaving formal mathematical concepts implicit. These findings indicate that the textbook has not fully supported students’ conceptual understanding of systems of linear inequalities in two variables. Therefore, teachers play an important role in complementing, contextualising, and deepening the material presented in the textbook.

Application of The Problem-Based Learning Model to Improve Mathematical Communication Ability of Senior High School Students

2026-04-15T03:15:29+00:00

Mathematical communication is an important component of mathematics learning, yet many students in Indonesia still have difficulty expressing mathematical ideas clearly. This study aimed to examine whether students taught using the Problem-Based Learning (PBL) model achieve better mathematical communication skills and greater improvement than those taught using conventional instruction. This study used a quantitative approach with a quasi-experimental design, specifically a pretest–posttest non-equivalent control group design. The participants were 68 tenth-grade students from a senior high school in Bandung, divided into an experimental class and a control class using purposive sampling. Data were collected through written tests and observation sheets. The data were analyzed using the Mann–Whitney test and n-gain scores. The results showed that the experimental class had a higher posttest mean score than the control class, with a mean difference of 12.00 points. Statistical analysis indicated a significant difference between the two groups (p = 0.0315 < 0.05). In terms of improvement, the experimental class achieved a higher n-gain (0.53, medium category) compared to the control class (0.37, medium category), with a significant difference (p = 0.008 < 0.05). These findings indicate that the PBL model is effective in improving students’ mathematical communication skills and can serve as an alternative learning strategy in mathematics classrooms.

Batak Toba Local Wisdom as a Conceptual Bridge in Primary Mathematics Instruction: A Systematic Literature Review

2026-03-31T21:55:55+00:00

Indonesian primary education continues to face significant challenges in numeracy, as evidenced by a persistent performance gap between formal mathematical abstractions and students' daily sociocultural contexts. This study explores the potential of Batak Toba local wisdom to serve as a conceptual bridge in elementary mathematics learning. Following the PRISMA protocol, a systematic review was conducted on seven empirical studies retrieved from SINTA-indexed journals published between 2015 and 2025. Inclusion was limited to studies that provided empirical evidence of classroom interventions. Findings reveal that Batak Toba cultural heritage—specifically the geometric symmetries of Ulos textiles, the structural proportions of Rumah Bolon architecture, and the functional designs of Tandok—provides a robust foundation for teaching geometry, measurement, and arithmetic. This integration operates through three primary pathways: the use of artifacts as visual anchors, the alignment of instructional materials with cultural identity, and the implementation of Realistic Mathematics Education (RME) within local settings. The synthesized evidence indicates that these culturally relevant approaches significantly enhance students' conceptual understanding and engagement in learning compared to conventional methods. The study concludes that while indigenous frameworks effectively foster mathematical literacy, further rigorous research is needed to evaluate their efficacy across broader socio-geographical contexts.

The Paradox of Economic Criminal Law Enforcement After the New Criminal Code Between Regulatory Progressivity and Impunity for Corruption

2026-04-14T10:34:30+00:00

Indonesia's persistent corruption problem, characterized by escalating state losses and structural impunity, raises a critical question: does the 2023 Criminal Code reform genuinely strengthen economic criminal law enforcement, or does it merely produce progressive norms without effective implementation? This study aims to analyze the paradox between the regulatory progressivity of the new Criminal Code and the phenomenon of impunity in economic criminal law enforcement in Indonesia. This research employs a normative juridical method, drawing on a conceptual and legislative approach. Data were collected through literature studies involving primary legal materials (laws and regulations), secondary legal materials (academic books and journal articles), and tertiary legal materials (legal dictionaries and institutional reports from KPK, ICW, and PPATK). Analysis was conducted using prescriptive qualitative techniques, including legal interpretation, the construction of legal arguments, and the critical evaluation of norm consistency. The results show that the new Criminal Code strengthens corporate criminal accountability (Article 45), reinforces the fault principle (Article 36), and expands proportional sentencing as a progressive step in addressing modern economic crimes — including corruption that caused state losses reaching IDR 28.4 trillion in 2023 and IDR 310.61 trillion in 2024. However, a paradox persists: these progressive regulations have not translated into effective enforcement due to structural obstacles, including weak inter-institutional coordination among KPK, police, and prosecutors; the complexity of proving cases involving transnational financial networks; and structural impunity driven by perpetrators' political and economic power. The study recommends strengthening inter-institutional coordination and integrating digital technology in cross-jurisdictional investigations, while calling for further empirical and comparative studies to bridge the gap between legal norms and enforcement.

Peircean Semiotic Analysis of Cultural Identity in the Lepo Kirek Traditional House, Sikka Regency

2026-04-17T07:10:42+00:00

The Lepo Kirek traditional house in Hewokloang, Sikka Regency, Indonesia, represents a significant expression of cultural identity that is increasingly challenged by modernization. This study aims to analyze how architectural elements of the Lepo Kirek traditional house represent and sustain cultural identity through Charles Sanders Peirce’s semiotic framework, focusing on icon, index, and symbol. This research employs an interpretive ethnographic approach. Data were collected through participatory observation, visual analysis, and image-based interviews with four informants, including customary leaders, cultural observers, and community members. The fieldwork was conducted over a period of one month, allowing in-depth engagement with cultural practices and architectural meanings. The findings reveal that the Lepo Kirek traditional house operates as a dynamic semiotic system. First, the roof form of Buwun Sikon Sakok Manu Ladon functions as an icon representing protection and ancestral strength. Second, spatial structures such as Ulu Higun (sacred space) and Pekang Gete (communal space), along with ritual practices and material selection, serve as indices of the relational system among humans, ancestors, and nature. Third, carvings, ritual objects, and the concept of the house as a “microcosm” function as symbols constructed through collective cultural conventions. Additionally, the study identifies ongoing reinterpretation through material adaptation and the integration of religious elements without eliminating core cultural meanings. This study concludes that the Lepo Kirek traditional house is a living cultural text that continuously negotiates identity. The research contributes theoretically by integrating Peircean semiotics with ethnographic context in analyzing traditional architecture, and practically by providing insights for cultural preservation strategies in the context of modernization.

Strengthening Students' Religious Character Through the Use of Social Media YouTube Religious Content, Student Islamic Boarding Schools and Al-Qur'an Memorization (Research at STIT At-Taqwa Ciparay with STAI Yamisa Soreang Bandung)

2026-05-08T01:56:02+00:00

This study is motivated by the challenges of strengthening students' religious character in the digital era, including social media influences, materialistic lifestyles, and the lack of integration between formal education and Islamic values. It aims to identify and describe the objectives, programs, implementation processes, supporting and inhibiting factors, evaluation, and impacts of strengthening students' religious character through YouTube-based Islamic content, pesantren student programs, and Qur'an memorization (tahfidz) at STIT At-Taqwa Ciparay and STAI Yamisa Soreang. This research employs a qualitative comparative case study approach. Data were collected through participatory observation, in-depth interviews, and documentation, then analyzed using an inductive process involving data reduction, data display, and conclusion drawing. The findings show that the programs aim to produce students who are faithful, pious, morally grounded, and resilient in the digital era. Implementation is carried out through digital Islamic literacy via YouTube, structured pesantren activities (such as congregational worship, classical Islamic studies, muhadharah, and moral training), and Qur'an memorization programs (tahsin and tahfidz). These processes are strengthened through habituation, reflection, and internalization of Islamic values. The study also identifies supporting factors, such as institutional leadership, educator competence, and student engagement, while challenges include technological limitations, diverse student backgrounds, and issues with content supervision. Overall, the programs contribute to improved discipline, empathy, patience, and the application of Islamic values in academic and social life, and produce an integrative model for strengthening students' religious character that combines digital media, pesantren-based education, and Qur'anic learning.

Andragogical Curriculum Orientation, Self-Regulated Learning, and Career Readiness in Nonformal Vocational Training

2026-04-29T14:04:16+00:00

Nonformal vocational training is increasingly required to prepare learners not only with technical competence but also with career readiness. However, limited empirical evidence explains how adult-oriented curriculum practices and learners’ self-regulation contribute to career readiness in nonformal vocational training institutions. This study aimed to examine the association between andragogical curriculum orientation, self-regulated learning, and career readiness among learners at LKP Lussy Surabaya. A quantitative ex post facto correlational design was applied using questionnaire data from 65 valid learners. Andragogical curriculum orientation was measured through self-concept, experience, readiness to learn, learning orientation, and learning motivation; self-regulated learning was measured through forethought, performance, and self-reflection; and career readiness was measured through concern, control, curiosity, and confidence. The results showed that andragogical curriculum orientation and self-regulated learning were positively and significantly associated with career readiness, with self-regulated learning emerging as the stronger predictor. Simultaneously, both variables explained 70.7% of the variance in career readiness. These findings indicate that career readiness in nonformal vocational training is shaped by adult-oriented learning experiences and learners’ regulatory capacity. This study provides an empirical basis for rethinking curriculum orientation beyond technical skill delivery toward stronger support for career readiness.

Teachers’ Didactical Challenges in Implementing Technology Integrated Project-Based Learning in Mathematics

2026-05-19T02:07:18+00:00

This study examines the didactic challenges experienced by mathematics teachers in implementing technology-integrated Project-Based Learning (PjBL) in North Sumatra, Indonesia. Previous studies have focused mainly on student outcomes, while limited attention has been given to teachers’ didactic work in managing projects, technology, and mathematical understanding simultaneously. This study aims to analyze how teachers interpret and negotiate these challenges so that technology supports mathematical reasoning rather than functioning only as instructional media. A qualitative phenomenological design was employed involving 22 high school mathematics teachers selected through purposive criterion sampling. Data were collected through open-ended interviews and analyzed using phenomenological thematic analysis assisted by NVivo. The findings identified six major themes: tensions between project activities and conceptual depth, technology as a didactic black box, classroom management complexity, challenges in statistical reasoning, assessment dilemmas, and reflective didactic work. Teachers used technologies such as GeoGebra, Canva, Excel, Google Classroom, and Quizizz, yet most served primarily as presentation tools rather than as cognitive tools for mathematical thinking. The study contributes to theory by proposing a pentagonal didactical structure comprising teacher, student, mathematics, technological artifact, and project.

Selective Law Enforcement and Tax Revenue Recovery: A Systematic Literature Review and Bibliometric Analysis

2026-05-19T02:02:47+00:00

Driven by Indonesia’s low tax ratio and limited enforcement resources, this study integrates fragmented academic research to address the need for evidence-based selective law enforcement policies. Unlike conventional enforcement, selective strategies are critical because they efficiently prioritize cases that maximize state revenue and compliance deterrents. The research aims to map thematic clusters and research gaps while conceptually synthesizing the effectiveness of enforcement in optimizing state revenue. Utilizing a Systematic Literature Review (SLR) guided by the PRISMA approach and bibliometric analysis of 2010–2025 publications, this study offers a novel integration of bibliometrics with evidence-based policy evaluation. Findings show a significant increase in research over the last decade, primarily focused on tax compliance, risk-based audits, and international tax avoidance. However, bibliometric mapping highlights a critical scarcity of empirical studies on selective law enforcement, Preliminary Evidence Investigations, and voluntary disclosure behavior. The synthesis demonstrates that enforcement effectiveness relies heavily on procedural design, legal certainty, taxpayers’ economic capacity, and risk-based strategies. Consequently, this study recommends developing risk-based, selective-enforcement models and expanding empirical research on taxpayer behavioral compliance in Indonesia.

Analysis of the Need for the Development of E-LKPD Biotechnology for Junior High Schools Based on the Local Wisdom of Subang Pineapple to Improve Understanding of Concepts and Creativity

2026-05-19T02:09:49+00:00

Biotechnology learning in junior high schools still faces challenges, including limited interactive teaching materials, teacher-centered instruction, and inadequate laboratory facilities, which hinder students' conceptual understanding and creativity. This study aimed to analyze the need to develop an ethnoscience-based biotechnology E-LKPD integrated with Project-Based Learning (PjBL) using the local wisdom of Subang pineapple (Ananas comosus (L.) Merr.). The study employed a convergent mixed-methods design involving 58 ninth-grade students and one science teacher at SMPN 2 Tambakdahan, selected through purposive sampling. Quantitative data were collected via Likert-scale questionnaires measuring understanding of the concept, creativity, and the need for interactive teaching materials, while qualitative data were collected through semi-structured interviews. Data were analyzed using descriptive statistics and thematic analysis through triangulation. The results showed that interactive E-LKPD had never been used (0%), while the need for digital teaching materials reached 95%, local wisdom integration 92%, and PjBL-based creativity features 96%. Students' initial scores of conceptual understanding and creativity were also relatively low. The study highlights the novelty of integrating ethnoscience and local wisdom into biotechnology E-LKPD as a contextual learning innovation and an alternative "virtual laboratory" solution for schools with limited infrastructure.

Development Foundations of Interactive Media: The Role of Socio-Educational Environment and Paperless Learning as Predictors of Eco-Digital Literacy

2026-05-06T03:33:18+00:00

The rapid transformation of digital education has increased the need to integrate technological competence with environmental responsibility in primary education. Previous studies on digital literacy and environmental education have generally been conducted separately and remain predominantly technocentric, with limited attention to socio-educational interaction and sustainable digital practices in developing eco-digital literacy. This study aims to examine the relationship between the socio-educational environment, paperless learning, and eco-digital literacy among primary school students. A quantitative correlational design was applied involving 135 students from digitally integrated primary schools in West Java, Indonesia. Data were collected using Likert-scale questionnaires and analyzed through Pearson correlation and multiple linear regression using SPSS 27.0. The findings revealed that the socio-educational environment had a stronger positive relationship with eco-digital literacy (r = 0.64, p < 0.01) than paperless learning (r = 0.51, p < 0.01). Regression analysis showed that the socio-educational environment was the strongest predictor (β = 0.52, p < 0.001), while paperless learning also contributed significantly (β = 0.29, p < 0.01). The study highlights that paperless learning alone is insufficient without teacher guidance, social interaction, and a sustainability-oriented school culture.

An Analysis of Corruption Prevention in Jepara: The Integration of E-Government, Legislative Functions, Legal Integrity, and Local Wisdom

2026-05-06T04:02:13+00:00

This study investigates a corruption prevention paradox in Jepara Regency, Indonesia, where massive financial crimes persist despite high Monitoring Center for Prevention (MCP) scores and robust Electronic-Government (E-Government) adoption. The research aims to deconstruct the failure of purely technocratic anti-corruption approaches by emphasizing the sociological context of human operators. Utilizing quantitative Path Analysis, this study examines the influence of Legislative Function, Legal Integrity, Local Wisdom, and E-Government Integration on Corruption Prevention. Data was acquired through structured Likert-scale questionnaires distributed to 226 respondents, comprising local government officials, legislative representatives (DPRD), governance experts, and cultural preservation figures. Findings reveal that while E-Government and legislation provide essential regulatory frameworks, Legal Integrity acts as a critical mediator. Furthermore, Local Wisdom, as measured through indicators of Ratu Kalinyamat's meritocratic leadership philosophy and the socio-cultural ethos of Jepara woodcarving, functions as a significant socio-cultural moderator that bridges the gap between theoretical regulation and actual bureaucratic behavior. The novelty of this research lies in its mathematical demonstration that integrating traditional cultural ethics fundamentally enhances the efficacy of modern anti-corruption systems. Ultimately, sustainable local corruption eradication requires a holistic synthesis of digital transparency, legislative accountability, and deep-rooted cultural ethics. These findings urge Indonesian regional governance policymakers to incorporate localized moral frameworks alongside technocratic oversight to achieve genuine bureaucratic reform.

Prospective Mathematics Teachers’ Perceptions of the Use of Problem-Based Learning (PBL) Models in Mathematics Learning

2026-05-19T02:05:02+00:00

This study examines prospective mathematics teachers’ perceptions of Problem-Based Learning (PBL) in mathematics education, focusing on their understanding of PBL characteristics, the role of problems as learning triggers, and their readiness to implement PBL in future teaching practice. The study addresses the gap between positive perceptions of PBL and pedagogical readiness for inquiry-based mathematics instruction. A mixed-methods approach with a sequential explanatory design was employed. Quantitative data were collected through questionnaires administered to 35 prospective mathematics teachers, while qualitative data were obtained through semi-structured interviews to deepen the interpretation of the quantitative findings. The results indicate that prospective teachers generally hold highly positive perceptions toward PBL, particularly regarding its ability to support critical thinking, collaboration, conceptual understanding, and contextual mathematics learning. Qualitative findings revealed that participants viewed problems in PBL as starting points for conceptual exploration rather than exercises given after instruction. However, participants also identified challenges related to authentic problem design, classroom management, inquiry facilitation, and time allocation. The study highlights the importance of strengthening experiential PBL training, problem design, and facilitation skills in mathematics teacher education programs. Although the limited sample size restricts generalizability, the study contributes to understanding the relationship between perceptions and pedagogical readiness in PBL implementation.

Diversity in Elementary Students’ Mathematical Problem-Solving Based on Polya’s Theory

2026-05-24T20:47:39+00:00

This study aimed to describe elementary school students’ mathematical problem-solving abilities based on Polya’s problem-solving stages across different problem types (LOTS and HOTS) and school contexts. A descriptive quantitative design was employed involving 95 fourth-grade students from six elementary schools. Data were collected through a mathematical problem-solving test consisting of five essay questions developed according to Polya’s four stages: understanding the problem, devising a plan, carrying out the plan, and looking back. The results showed that students achieved the highest performance in the plan stage (63.68%), followed by understanding the problem (60.05%), while lower achievement was observed in devising a plan (40.11%) and looking back (37.63%). The overall average problem-solving achievement was 50.37%. A comparison between LOTS and HOTS problems revealed that students consistently performed better on LOTS tasks across all Polya stages, whereas HOTS tasks presented substantial difficulties, particularly in planning solution strategies and evaluating answers. These findings indicate that procedural skills still dominate students’ mathematical problem-solving abilities, while strategic reasoning and reflective thinking remain underdeveloped. The study highlights the importance of instructional practices that explicitly support all stages of Polya’s framework through problem-based learning, mathematical justification, guided reflection, and differentiated instruction, thereby strengthening students’ problem-solving abilities.

Reconstructing Corporate Environmental Sanctions through Ecological Justice in Indonesia

2026-05-19T01:57:39+00:00

Corporate environmental crime in Indonesia raises a difficult socio-legal problem: sanctions may punish polluting corporations while damaged ecosystems remain unrestored. This article examines how sanctions against corporate polluters are constructed under Indonesian law and how they should be reconstructed in light of ecological justice. The study uses normative legal research with socio-legal sensitivity, applying statutory, conceptual, and prescriptive approaches to legislation, corporate liability doctrine, environmental sanction provisions, and the ecological justice literature. The findings show that Indonesian law recognises corporate criminal liability and additional sanctions, including restoration, profit confiscation, closure of business activities, fulfilment of neglected obligations, and corporate supervision. However, the framework is weakened by discretionary restoration orders, evidentiary difficulty, institutional fragmentation, and an anthropocentric legal culture. The article contributes a restoration-oriented reconstruction model that places ecological recovery, unlawful gain removal, corporate compliance reform, and executable institutional mechanisms at the centre of environmental punishment. It argues that sanctions should be assessed not merely by their punitive severity, but by their capacity to repair ecological harm and prevent recurrence.