Vol. 1 (2026): Civitas Proceedings 2026
Civitas Proceedings - Conference On International Visions And Transformative Actions For Society
Articles
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Taxpayer Perceptions of the Directorate General of Taxes' Supervision of Open Access Bank Transaction Data as a Tax Compliance Effort
Shonia Vanie Andhini ITEBIS PGRI Dewantara Jombang Indonesia , Omi Pramiana ITEBIS PGRI Dewantara Jombang IndonesiaThis study analyzes how taxpayer perceptions of the Directorate General of Taxes’ (DGT) oversight of bank transaction data through open access mechanisms vary across taxpayer types, and how these perceptions relate to efforts to improve tax compliance. Using a descriptive qualitative approach, primary data were obtained through in-depth interviews with two distinct informant groups, MSME owners and representatives of larger business entities, supported by secondary data from regulations and literature on financial information access. Results show systematic empirical distinctions between groups: MSME informants more frequently emphasized concerns about privacy violations, potential data misuse, and the administrative burden of compliance, whereas business-entity informants were more likely to view open access as enhancing transparency, reducing reporting errors, and strengthening deterrence against underreporting. Within each group, perceptions further varied by regulatory literacy, prior administrative experience with the DGT, and trust in data security safeguards. These findings indicate that the positive effects of open access on compliance are contingent on taxpayer type and moderated by understanding of regulations, confidence in data protection, and past interactions with tax authorities. To maximize compliance gains while protecting privacy rights, the DGT should tailor communication, data-protection guarantees, and educational programs to the specific concerns and capacities of MSMEs versus larger business entities.
Pages: 1-10Views: 19 Downloads: 3The Influence of Financial Literacy and Security Perceptions on the Use of QRIS as a Payment Tool by Students
Muhamad Ravi Aditya ITEBIS PGRI Dewantara Jombang Indonesia , Nur Anisah ITEBIS PGRI Dewantara Jombang IndonesiaThis study analyzes the influence of financial literacy and perceived security on the use of QRIS as a payment method among students of the Accounting Study Program at ITEBIS PGRI Dewantara Jombang. A quantitative research method with a descriptive approach was used, with a purposive sample of active students who had used QRIS (N = 93). Data were collected through a structured questionnaire and analyzed using multiple linear regression to test the hypothesized relationships between variables. The results show that financial literacy has a positive and significant effect on QRIS use, and perceived security also contributes significantly to driving QRIS adoption. Both variables jointly explain a meaningful proportion of the variance in QRIS use among accounting students. These findings indicate the importance of improving financial literacy education and strengthening the security aspects of digital transactions to increase QRIS use among students. Practical implications include recommendations for educational institutions and payment service providers to integrate educational programs and strengthen transaction security communication. Limitations of the study and suggestions for further research are also discussed.
Pages: 11-20Views: 6 Downloads: 6Cash Receipts and Expenditure Management in the Strategic Decision-Making Process Based on Financial Data (A Study of a Logistics Company)
Ananda Rahma Dea ITEBIS PGRI Dewantara Jombang Indonesia , Rachyu Purbowati ITEBIS PGRI Dewantara Jombang IndonesiaThis study examines how cash receipt and cash disbursement management influences the strategic decision-making process based on financial data through a descriptive qualitative study in a multi-division company, JNT Cargo Jombang. Data were collected through in-depth interviews with three informants: managers, finance staff, and administrative staff, observations of cash documentation, and studies of financial reporting documents. Analysis was conducted using data reduction, categorization, and triangulation. The results show that systematic cash receipt practices and real-time recording increase managerial confidence in financial data, thus supporting evidence-based strategic decisions. Strict cash disbursement management and effective internal controls help reduce uncertainty, although variations in SOPs between companies affect the consistency of data use. The study emphasizes the importance of standardizing cash procedures, increasing managers' data interpretation capacity, and integrating cash documentation into reporting systems to improve the quality of strategic decisions.
Pages: 21-28Views: 30 Downloads: 10Risk-Based Internal Control Analysis: A Case Study of the Production Process at CV Vetways Indonesia
Ayu Putri Agustin ITEBIS PGRI Dewantara Jombang Indonesia , Benih Hartanti ITEBIS PGRI Dewantara Jombang IndonesiaA risk-based internal control analysis of the production process at CV Vetways Indonesia identifies and mitigates operational losses. Employing a qualitative case study approach, data were gathered through in-depth interviews with three production managers and five line supervisors, field observations across four production lines, and a review of work procedure documents and quality reports from January to June 2025. The analysis focused on identifying key production risks, assessing existing controls, and recommending improvements based on COSO principles. The analysis revealed three critical risks: (1) raw material control gaps leading to material waste due to inadequate receiving inspections; (2) machine maintenance failures resulting in unplanned downtime and reduced production capacity; and (3) procedural non-compliance during the sterilization stage, necessitating the reworking of several production batches. Current controls are largely administrative, relying on manual post-production checklists, even for risks with documented mitigation procedures. Recommendations include implementing a five-level risk matrix, shortening preventive maintenance intervals from quarterly to monthly, mandating SOP training for production staff, and installing IoT sensors on critical machines for real-time monitoring. These findings enable CV Vetways to reduce operational losses and achieve GMP compliance within 12 months.
Pages: 29-38Views: 16 Downloads: 5The Effectiveness of Peer Storytelling on Students' Speaking at SMAN 7 Kota Kediri
Fadhilatul Khosy'ah Zd Universitas Nusantara PGRI Kediri Indonesia , Agung Wicaksono Universitas Nusantara PGRI Kediri Indonesia , Sulistiyani Universitas Nusantara PGRI Kediri IndonesiaThis study investigates the effectiveness of peer storytelling in improving eleventh-grade students' speaking at SMAN 7 Kota Kediri in the academic year 2025–2026. Many EFL students frequently encounter linguistic limitations, psychological barriers such as anxiety, and monotonous classroom methods that restrict authentic communicative practice. The purpose of this study is to examine whether peer storytelling using recount texts significantly improves students' speaking performance. A quantitative approach with a one-group pre-test and post-test design was employed, involving 22 students selected through purposive sampling. Data were collected primarily through performance-based speaking tests assessed using an analytical scoring rubric covering fluency, vocabulary, pronunciation, grammar, and accuracy, with a supporting Likert-scale questionnaire. Statistical analysis using the Wilcoxon Signed Rank Test revealed a statistically significant improvement in students' speaking scores (p < 0.001), with the mean score increasing from 46.18 (pre-test) to 61.45 (post-test). All 22 students demonstrated positive score gains. The questionnaire results indicated positive student responses toward peer storytelling implementation. These findings confirm that peer storytelling through recount texts effectively enhances students' speaking performance by fostering a collaborative, low-anxiety learning environment. Unlike previous studies that examined peer interaction or storytelling separately, this study uniquely combines both strategies through recount texts with senior high school students. Future research should involve control groups and longer treatment periods.
Pages: 39-42Views: 6 Downloads: 3Development of Literature Based E-modules PjBL Based on Moral Values in Riau Malay Folk Songs in the Merdeka Curriculum
Rita Arianti Rokania University Indonesia , Misra Nofrita Rokania University Indonesia , Yundi Fitrah Jambi University Indonesia , Evizariza Lancang Kuning University IndonesiaThe urgency of this research is the current decline in student character due to the increasingly advanced influence of globalization, resulting in a moral crisis. To address this problem, teachers need to shape student character in the learning process through engaging content that incorporates local culture, namely Riau Malay folk songs. These folk songs are used as learning content because they contain many moral values, good character, and noble values that can shape students' personalities from an early age, such as mutual cooperation, politeness, obedience, caring, resilience, patience, and compassion. The purpose of this research is to develop an e-module based on Project Based Learning based on moral values in the songs of the Riau Malay people in Literature Learning in Class VIII of Junior High School in the Merdeka curriculum. This research method is a type of development research (Research and Development/R&D). The development model is the ADDIE learning design model (Analysis, Design, Development, Implementation dan Evaluate). The results of this study show the results of expert validation of material, media, language, and presentation of this teaching material are Very Suitable for use in literature learning; and based on teacher assessments of the development of PjBL-based literature learning e-modules, it shows the category of "Very Suitable" and student responses to the e-modules also show "Very Suitable". The conclusion of this study is that the e-modules that have been developed meet the standards for use as teaching materials for literature learning in the Merdeka curriculum.
Pages: 43-54Views: 5 Downloads: 7The Reality of Fear of Missing Out (FOMO) in The Lives of Senior High School Students in The Social Media Era
Rizqi Amelia Septiani Universitas Nusantara PGRI Kediri Indonesia , Ikke Yuliani Dhian Puspitarini Universitas Nusantara PGRI Kediri Indonesia , Yuanita Dwi Krisphianti Universitas Nusantara PGRI Kediri IndonesiaThe development of social media has changed the way students obtain information, communicate, and build social relationships. On the other hand, the ease of continuously viewing other people's activities may be associated with Fear of Missing Out (FOMO), namely the concern that arises when individuals feel that they are missing out on other people's information, activities, or experiences. This article aims to examine the reality of FOMO among high school students, the factors that shape it, its consequences, and its implications for Guidance and Counseling services. This article employs a descriptive qualitative approach using a literature review design. The literature was selected based on its relevance to FOMO, social media, adolescent development, education, and Guidance and Counseling, prioritizing recent scientific sources while retaining relevant foundational theoretical sources. The synthesis results indicate that FOMO is formed through the interrelationship between the intensity of social media use, the need for social connectedness and acceptance, self-esteem, and social comparison. FOMO is not only associated with social media use behavior, but may also be related to disruptions in learning concentration, task postponement, anxiety, self-dissatisfaction, dependence on social validation, and reduced quality of direct interaction. The novelty of this article lies in developing a synthesis that connects psychological factors, social processes, digital behavior, and their consequences in the lives of high school students, and subsequently translates them into the needs of Guidance and Counseling services. The discussion indicates that addressing FOMO cannot be achieved solely by limiting social media use, but should also be directed toward strengthening self-control, digital literacy, the ability to cope with social pressure, assertive behavior, and independent decision-making.
Pages: 55-61Views: 6 Downloads: 6Character Building Through an Anti-Drug Education Program: A Study at SMP Pawyatan Daha 1 Kediri
Dewi Kurniasari Universitas Nusantara PGRI Kediri Indonesia , Nursalim Universitas Nusantara PGRI Kediri Indonesia , Wikan Sasmita Universitas Nusantara PGRI Kediri Indonesia: Drug abuse among adolescents is a problem that not only affects their health but can also influence students’ character development. Schools play a strategic role in prevention through Anti-Drug Education Programs, which not only provide knowledge about the dangers of drugs but also encourage the development of positive attitudes and behaviors among students. This study aims to analyze the role of the Anti-Drug Education Program in character development efforts among students at Pawyatan Daha 1 Junior High School in Kediri. This study employs a qualitative approach using a case study design. The research informants consisted of 9 individuals selected through purposive sampling, including the principal, the vice principal for student affairs, the coordinator of the Anti-Drug Education Program, a Civics teacher, the chair and vice chair of the Anti-Drug Task Force, two members of the Anti-Drug Task Force, and one student who participated in program activities but was not a member of the Anti-Drug Task Force. Data were collected through observation, in-depth interviews, and documentation, then analyzed using the Miles and Huberman model through the stages of data reduction, data presentation, and drawing conclusions. Data validity was ensured through source triangulation and methodological triangulation. The research results indicate that the Anti-Drug Education Program is implemented on an ongoing basis through drug awareness campaigns, the formation of the Anti-Drug Task Force, Basic Student Leadership Training (LDKS), P4GN outreach, and habit-forming activities at school. The program plays a role in shaping students’ character through the three components of character identified by Thomas Lickona: moral knowing, moral feeling, and moral action. In terms of “moral knowing,” students gained a better understanding of the types, dangers, and impacts of drug abuse. In terms of “moral feeling,” students demonstrated an awareness to stay away from drugs, protect themselves, and care for their peers by reminding one another. In terms of “moral action,” students exhibited disciplined behavior, responsibility, cooperation, and active involvement in positive activities and the Anti-Drug Task Force. The program also contributes to the development of character values such as honesty, responsibility, discipline, compassion, cooperation, and respect. Research findings indicate that the Anti-Drug Education Program not only serves as a preventive measure against drug abuse but can also function as a vehicle for character education through a process that integrates students’ moral knowledge, moral awareness, and moral actions.
Pages: 62-68Views: 5 Downloads: 3Implementation of the PPST (Traditional Arts Development Education) Program at SMP Pawyatan Daha 1 Kediri
Vebriyan Riski Wijayanti Universitas Nusantara PGRI Kediri Indonesia , Etty Andyastuti Universitas Nusantara PGRI Kediri Indonesia , Agus Widodo Universitas Nusantara PGRI Kediri IndonesiaLocal culture, as a noble heritage of the nation, must be preserved. The tide of globalization can affect the younger generation’s interest in local culture. Efforts are needed to preserve local culture through education based on traditional arts. SMP Pawyatan Daha 1 Kediri seeks to preserve local culture through the PPST (Traditional Arts Development Education) program. The purpose of this study is to describe the implementation of the PPST (Traditional Arts Development Education) program at SMP Pawyatan Daha 1 Kediri. This study employed a qualitative approach using a case study design to gain an in-depth understanding of the implementation of the PPST Program at SMP Pawyatan Daha 1 Kediri. Data were collected through observation, interviews, and documentation, and then analyzed using the Miles and Huberman model, which includes data collection, data reduction, data presentation, and drawing conclusions. The research findings indicate that the implementation of the PPST (Traditional Arts Development Education) Program at SMP Pawyatan Daha 1 Kediri has been carried out effectively, systematically, and sustainably, thereby supporting the preservation of local culture. The PPST (Traditional Arts Development Education) program at SMP Pawyatan Daha 1 Kediri is implemented in a structured manner through the stages of planning, implementation, and evaluation, supported by resources, facilities and infrastructure, hands-on learning, mentoring, and traditional arts performances. As a result, the program serves as a platform for students to develop their skills while learning about, appreciating, and preserving local culture in a sustainable manner.
Pages: 69-79Views: 5 Downloads: 4ASEAN’s Role in Addressing Online Scam-Based Human Trafficking in Cambodia
Izzah Khalifatunnisa Universitas Darussalam Gontor IndonesiaAdvances in digital technology have fueled the emergence of a new form of human trafficking: scam-based online human trafficking. In Southeast Asia, Cambodia has become a hub for online scam operations that recruit victims through fake job advertisements and subsequently exploit them in online fraud schemes. This phenomenon is not only a form of transnational crime but also threatens human security, particularly the dimension of personal security, as victims experience confinement, forced labor, violence, and psychological pressure. This study aims to analyze the form of online scam-based human trafficking developing in Cambodia through the concept of personal security, examine ASEAN’s role in addressing it, and identify challenges affecting its effectiveness. This study employs a qualitative method using secondary data such as scientific journals, reports from international organizations, ASEAN documents, and other relevant sources. The findings indicate that ASEAN has undertaken various efforts through the ASEAN Convention Against Trafficking in Persons, Especially Women and Children (ACTIP), ASEANAPOL, SOMTC, and the ASEAN Multi-Sectoral Work Plan. However, its effectiveness faces challenges such as disparities in implementation among member states, limited coordination among law enforcement agencies, and the principle of non-interference. This study concludes that strengthening regional coordination and implementing more effective policies are necessary to address this threat in Cambodia.
Pages: 80-86Views: 8 Downloads: 5Waqf As Sustainable Funding For Shelter Homes: Addressing Human Trafficking Victim Protection in Malaysia
Siti Aishah binti Aslah International Islamic University Malaysia MalaysiaHuman trafficking creates a continuing obligation to protect survivors after rescue yet shelter services in Malaysia remain vulnerable to staffing shortages, delayed disbursements, uneven regional capacity, and dependence on annual public expenditure. This article examines whether waqf, including cash waqf and waqf-linked sukuk, could complement, not replace the government responsibility for victim protection. It uses a qualitative doctrinal and comparative method. Primary materials comprise the Anti-Trafficking in Persons and Anti-Smuggling of Migrants Act 2007, constitutional provisions on federal and state powers, selected Malaysian waqf legislation, official anti-trafficking and waqf materials, and policy documents. Secondary materials include peer-reviewed scholarships, NGO documentation, and international reports. The analysis applies a documentary coding framework and compares funding mechanisms according to continuity, principal preservation, beneficiary flexibility, accountability, and vulnerability to fiscal interruption. The article distinguishes documented evidence of service and resource constraints from conceptual propositions about waqf. It proposes a National Anti-Trafficking Waqf Fund (NATWF) with ring-fenced capital, independent Shariah and financial oversight, survivor-informed safeguards, transparent grant-making, and a phased Selangor pilot. The proposal is legally feasible only through structured cooperation between federal anti-trafficking institutions and state Islamic religious authorities. Waqf is therefore presented as a testable institutional complement whose effectiveness must be evaluated empirically before national adoption.
Pages: 87-95Views: 5 Downloads: 5Islamic Propagation and Terminological Challenges: A Sociocultural Analysis of New Muslim Converts
Muhamadul Bakir Yaakub Universiti Islam Sultan Sharif Ali (UNISSA) Brunei Darussalam , Khatijah Othman Universiti Islam Sultan Sharif Ali (UNISSA) Brunei DarussalamThis study examines dakwah as a professional career, the organized sequence of roles, tasks, and specialized training involved in Islamic propagation that focusing on its practice in conveying Islamic knowledge to new converts (muallaf). Dakwah is treated as both an art and a vocation that shapes the identity and effectiveness of propagators; its success depends on communicative skill, pedagogical competence, and the ability to translate knowledge into practice. In certain cases, contemporary dakwah practitioners face sociocultural challenges that hinder career development and the effectiveness of propagation. These challenges include social barriers, biases, discrimination, weak social integration, limited mentorship, and constrained professional mobility within and between Muslim and non‑Muslim communities. This study raised the issue to what extent should socio‑cultural factors be integrated into the planning and implementation of dakwah activities to strengthen practice and outcomes for muallaf? This research adopts a conceptual framework complemented by fieldwork observation. Primary data were collected through direct interviews with propagators and muallaf, and secondary data were gathered via document analysis of relevant literature and organizational records. Data were analyzed thematically to identify recurring sociocultural barriers and practical strategies used by practitioners. The study finds that muallaf receive and apply Islamic knowledge more readily when sociocultural burdens are minimized. Key barriers identified are insufficient social integration, lack of structured mentorship, and low levels of professionalization among propagators. These factors reduce trust, impede learning, and limit the long‑term retention and practice of religious teachings. Conversely, interventions that address cultural sensitivity, community inclusion, and mentorship significantly improve learning outcomes and the propagator’s professional success. Addressing sociocultural aspects is essential for strengthening dakwah as a professional career and for improving outcomes among new converts. The study recommends that dakwah programs incorporate cultural competence training, formal mentorship schemes, and measures to enhance professional mobility and accountability. Doing so will increase the effectiveness of propagation, support propagators’ career development, and foster more inclusive community engagement.
Pages: 96-104Views: 5 Downloads: 4Bridging Faith and Professional Conduct: The Theoretical Foundations and Outcomes of Islamic Work Ethics
Khatijah Othman Universiti Islam Sultan Sharif Ali (UNISSA) Brunei Darussalam , Muhamadul Bakir Yaakub Universiti Islam Sultan Sharif Ali (UNISSA) Brunei DarussalamIslamic Work Ethic (IWE) bridges organizational input to produce better organizational outcomes. Rather than viewing work merely as a means for survival or economic gain, IWE elevates work as a core of ibadah (worship) to achieve virtue. Using an Islamic approach of belief based on the Quran as a pillar and combined with conceptual method from a systematic literature review (SLR), the research synthesizes philosophical, theological, and organizational scholarship to construct a theory-driven, construct-based model. The Quranic principles exegesis make a foundational philosophy as a pillar to connect the concept of IWE and organizational outcomes. The SLR identifies and integrates conceptual threads that explain how each axiom informs organizational norms and practices when mediated by Ibadah, and how those practices map onto measurable outcomes. The study’s primary contribution is a rigorously derived conceptual model that translates the abstract of philosophical foundations into actionable organizational constructs, offering a coherent vocabulary and logic for future empirical testing. Methodologically, the SLR provides a transparent audit trail linking source material to model components, clarifying assumptions and interpretive choices. Practically, the framework suggests targeted areas for organizational design and human resources interventions that align spiritual commitments with workplace behavior. The study demonstrates that Ibadah functions as the central mechanism translating five Islamic axioms of Tawḥid, Khilāfah, ‘Adl, Ikhtiyār, and Fard into concrete organizational practices. Empirical mapping shows each axiom aligns with specific functional pillars (Effort, Competition, Transparency, Responsible Conduct). The model clarifies causal pathways that spiritual commitments shape workplace motivations and norms through Ibadah, which then produce observable improvements in productivity, morale, and loyalty.
Pages: 105-121Views: 6 Downloads: 4Entropy of Encrypted Grayscale Image Via ECCBHC
Siti Nuraisah Roslan Universiti Putra Malaysia Malaysia , Faridah Yunos Universiti Putra Malaysia Malaysia , Nurfarrah Syazleen Abdul Halim Universiti Putra Malaysia MalaysiaElliptic Curve Cryptography (ECC) is a complex asymmetric key encryption method, while Hill Cipher (HC) employs a simpler symmetric encryption approach. A previous study found that a self-invertible key matrix (SI), which is built up from a domain of elliptical curve parameters over a prime field, has been implemented while sending a grayscale image through the combination system of ECC and HC. This paper focuses on evaluating image encryption algorithms by analyzing the entropy of encrypted grayscale images while utilizing an elliptic curve over a binary field to replace the role of the previously used elliptic curve, particularly during the key generation process. As a result, the transmission of grayscale images through this new technique achieves an entropy of approximately 3.9998.
Pages: 122-133Views: 6 Downloads: 4Published:
Pancasila and Civic Education Study ProgramUniversitas Nusantara PGRI KediriStreet of K.H. Ahmad Dahlan No. 76 Mojoroto District, Kediri City, East Java, Indonesia 64113.Email: ppkn.fkip@unpkdr.ac.idE-ISSN : xxxx- xxxx (on process)Civitas Proceedings - Conference On International Visions And Transformative Actions For Society
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