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2025

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Knowledge And Attitude On Analgesic Use Among Female Students At King Abdulaziz University In Rabigh, Saudi Arabia, Abdulrahman Abudawood, Iman Wahby, Haneen Aseeri, Jamila Bukhari, Rawan Almutairi, Ghadi Alsharif, Futoon Almutairi, Tawfik M. Ghabrah, Jamil A. Samkari Dec 2025

Knowledge And Attitude On Analgesic Use Among Female Students At King Abdulaziz University In Rabigh, Saudi Arabia, Abdulrahman Abudawood, Iman Wahby, Haneen Aseeri, Jamila Bukhari, Rawan Almutairi, Ghadi Alsharif, Futoon Almutairi, Tawfik M. Ghabrah, Jamil A. Samkari

Journal of King Abdulaziz University: Medical Sciences

Background: Self-medication, specifically with analgesics such as paracetamol and non-steroidal anti-inflammatory drugs (NSAIDs), is prevalent among university students. This behavior can potentially lead to health risks, including hepatotoxicity and gastrointestinal complications. This study aimed to evaluate knowledge, attitudes, and practices regarding analgesic use among female students at King Abdulaziz University (KAU) in Rabigh, Saudi Arabia.

Methods: A cross-sectional survey was conducted in 2022, involving 371 participants. The questionnaire collected socio-demographic information, knowledge about analgesic side effects, attitudes toward their use, and practices during examination periods.

Results: Most students (65.4%) showed a moderate understanding of analgesics, with medical and nursing students …


Latent And Sensible Heat Flux In The Red Sea And Gulf Of Aden Using The Nemo Ocean Model Simulation, Moaath Ghanem, Yassir Albouraee, Mohammed A. Alsaafani, Alaa Albarakati Dec 2025

Latent And Sensible Heat Flux In The Red Sea And Gulf Of Aden Using The Nemo Ocean Model Simulation, Moaath Ghanem, Yassir Albouraee, Mohammed A. Alsaafani, Alaa Albarakati

Journal of King Abdulaziz University: Marine Science

The new configuration of NEMO (Nucleus for European Modelling of the Ocean) model in the Red Sea and Gulf of Aden was presented for analyzing latent heat flux (LHF) and sensible heat flux (SHF) patterns in the region. The model was setup with 1/20° horizontal resolution and 30 vertical layers, using ERA5 atmospheric data for surface forcing. The model output for LHF, and SHF was compared with KAUST-Buoy observations and many reanalysis products (the French Research Institute for Exploitation of the Sea (IFREMER) surface turbulence fluxes, Japanese Ocean Flux Data Sets with Use of Remote Sensing Observations (J-OFURO3), Objectively Analyzed …


Editorial, Niveditha K. Prasad Dec 2025

Editorial, Niveditha K. Prasad

Socio-Legal Review

No abstract provided.


Frailty, Home Accessibility, And Falls In Later Life, Bonnie Albright Dec 2025

Frailty, Home Accessibility, And Falls In Later Life, Bonnie Albright

Graduate Doctoral Dissertations

As more people remain in their homes as they age, the risk of living at home with frailty and reduced function increases, which may also increase the risk for falls in the home. The scientific literature shows that frail people are more likely to experience falls, which leads to many negative outcomes, such as hospitalization, placement in a skilled nursing facility, and even death. The preference to age-in-place (AIP) is more likely to be met if older people live in accessible housing. Accessible homes may mitigate the risk for falls and promote AIP, especially among frail older people.

While there …


Intercontinental Variation In Population Genetics And Life-History Traits In Native And Invasive Populations Of The Aquatic Plants Myriophyllum Spicatum And Myriophyllum Sibiricum, Anastasia V. Mozharova Dec 2025

Intercontinental Variation In Population Genetics And Life-History Traits In Native And Invasive Populations Of The Aquatic Plants Myriophyllum Spicatum And Myriophyllum Sibiricum, Anastasia V. Mozharova

Graduate Doctoral Dissertations

Biological invasions pose significant threats to freshwater ecosystems worldwide, and understanding their evolutionary, genetic, and biogeographic drivers is essential for effective management. My dissertation integrates microsatellite and ITS rDNA data to examine the dynamics of both invasive and native populations of two closely related aquatic plant species, Myriophyllum spicatum (Eurasian watermilfoil) and M. sibiricum (Northern watermilfoil).

Myriophyllum spicatum is native to Eurasia, where it inhabits a variety of freshwater aquatic habitats. Since its introduction to North America in the mid-20th century, it has become highly invasive, forming dense underwater mats that outcompete native vegetation, reduce biodiversity, and degrade water quality. …


Embedded Paradox : The Integration Of Internationalization And Localization In Sino-Foreign Cooperative Universities, Jiaxin Guo Dec 2025

Embedded Paradox : The Integration Of Internationalization And Localization In Sino-Foreign Cooperative Universities, Jiaxin Guo

Lingnan Theses (MPhil & PhD)

With the rapid development of Sino-foreign cooperative universities and their growing prominence in the Guangdong-Hong Kong-Macao Greater Bay Area (GBA), existing research has begun to focus on this niche sector. While prior studies have examined the tensions of global integration and local responsiveness in such institutions at a macro level, limited attention has been paid to students and faculty—the primary agents of educational practice. To address this gap, this study conducts fieldwork at CUHK-Shenzhen, a cross-border collaborative university in the GBA. This study adopted a qualitative research method and collected field data over six months, including teaching activities and campus …


Qs11 Reduces Kidney Damage In Renal Ischemia– Reperfusionn Injury Through Wnt Β Catenin Pathway Activation In Male Rats, Najah R.Hadi, Hyader Mohammed Dec 2025

Qs11 Reduces Kidney Damage In Renal Ischemia– Reperfusionn Injury Through Wnt Β Catenin Pathway Activation In Male Rats, Najah R.Hadi, Hyader Mohammed

Muthanna Medical Journal

Background: Renal ischemia-reperfusion injury (RIRI) constitutes a significant adverse consequence that may occur subsequent to renal transplantation, surgical interventions on the kidneys, or various pathological conditions that impair the perfusion to renal tissues. This pathological state engenders considerable injury to kidney parenchyma, which is mediated by the reparative processes. A comprehensive comprehension of transient ischemia and an investigation into the underlying mechanisms of RIRI, including oxidative stress, inflammatory responses, and cellular apoptosis pathways, are imperative for the advancement of efficacious therapeutic strategies. In this study, the efficacy of a specific Wnt activator, QS11, which facilitates the activation of the Wnt/β-catenin …


Molecular Detection Of Listeria Species From Diarrheic Human In Iraq, Sabah Adel Mahmood, Nagham Mohammed Al-Gburi Dec 2025

Molecular Detection Of Listeria Species From Diarrheic Human In Iraq, Sabah Adel Mahmood, Nagham Mohammed Al-Gburi

Muthanna Medical Journal

Background: Diarrhea is a serious global public health issue, especially in developing nations. The two categories most susceptible to infection are the elderly and children. L. monocytogenes is recognized as a causal agent of diarrhoea among the several bacterial pathogens linked to gastrointestinal illnesses. The current work was designed to investigate Listeria spp in diarrheal human stool samples in Baghdad City, Iraq.

Methods: One hundred stool samples from diarrheal patients were collected from private clinics in rural and urban areas. Listeria spp was identified by conventional culture methods using selective media, biochemical and CAMP tests, the Vitek 2compact system, and …


Purified Β-Glucan From Enterococcus Faecium As Antibacterial And Antibiofilm Agent Against Mdr Gram-Positive Wound Infections Causative Bacteria, Entissar Hussain Abdulhameed, Jehan Abdul Sattar Salman Dec 2025

Purified Β-Glucan From Enterococcus Faecium As Antibacterial And Antibiofilm Agent Against Mdr Gram-Positive Wound Infections Causative Bacteria, Entissar Hussain Abdulhameed, Jehan Abdul Sattar Salman

Muthanna Medical Journal

Background: The investigation focused on MDR- gram positive isolated from wounds infections and assessed their ability for biofilm formation. The effect of purified β- glucan produced from E. faecium on the growth and biofilm of MDR wound isolates was studied. Methods: One hundred and thirty-five samples were collected from hospitals in Baghdad, Iraq, resulting in the isolation of nine isolates of Staphylococcus spp. and Streptococcus spp., which were grown, examined microscopically, biochemically, and identified by Vitek2. Their susceptibility to ten antibiotics were evaluated, and their capacity to produce biofilms were examined. The antibiofilm impact of pure β-glucan was evaluated after …


Comparative Study Of Combined Darn And Mesh Vs Mesh-Only Repair In The Management Of Primary Adult Male Inguinal Hernia, Samer Makki Mohamed Al Hakkak Dec 2025

Comparative Study Of Combined Darn And Mesh Vs Mesh-Only Repair In The Management Of Primary Adult Male Inguinal Hernia, Samer Makki Mohamed Al Hakkak

Muthanna Medical Journal

Background: The research was conducted to compare the efficacy and postoperative outcomes of combined mesh and darn (CMD) repair versus mesh alone (MA) repair in adult patients with inguinal hernia, with a focus on recurrence rates and the occurrence of postoperative complications. In the realm of general surgical practice, open surgery remains a viable treatment option for primary inguinal hernia, alongside the availability of laparoscopic procedures. Materials and Methods: A prospective, randomized controlled trial was conducted of 404 adult patients with primary inguinal hernias undergoing surgery in selected hospitals between February 2020 and January 2023. Comparative parameters were length of …


Cybercrime Regulations In The National Criminal Code, Josua Sitompul Dec 2025

Cybercrime Regulations In The National Criminal Code, Josua Sitompul

Indonesia Law Review

In early 2023, Indonesia promulgated the National Criminal Code, which will be effectively enforceable in 2026. The promulgation is considered a historical milestone in the development of Indonesia’s criminal law that has strategic consequences for the criminal justice system in Indonesia. This new code repeals criminal provisions from 29 different acts, including the Electronic Information and Transactions Act (EIT Act). Policymakers inserted and developed new concepts into the new code, one of which is the concept of cybercrime. Employing a doctrinal legal research method, this article analyses the approaches used in the new code to regulate cybercrime. The results showed …


Opening Paths: Subjective And Professional Trajectories In Psychosocial Intervention For Victims Of The Armed Conflict In Colombia, Edwin Alexander Hernandez Zapata, Diana Vanessa Vivares Porras, Juan David Soto-Fadul Dec 2025

Opening Paths: Subjective And Professional Trajectories In Psychosocial Intervention For Victims Of The Armed Conflict In Colombia, Edwin Alexander Hernandez Zapata, Diana Vanessa Vivares Porras, Juan David Soto-Fadul

The Qualitative Report

In this study, we analyzed the affective experiences and labor subjectivation processes of community psychologists working in intervention programs implemented by state institutions in Colombia for victims of the armed conflict, a conflict that remains ongoing in various regions of the country. By labor subjectivation processes, we refer (drawing on Foucault) to the ways in which individuals come to relate to themselves and to others through the norms, discourses, and practices that shape their roles within a given historical and institutional context—in this case, the field of psychosocial labor. To conduct this research, we used discourse analysis and semi-structured interviews …


Something To Say: Nativism, Prohibition, And The Loss Of Political Alignment In Davenport, Iowa’S German-American Community 1848-1922, Clayton R. Schuler Dec 2025

Something To Say: Nativism, Prohibition, And The Loss Of Political Alignment In Davenport, Iowa’S German-American Community 1848-1922, Clayton R. Schuler

Graduate Masters Theses

This thesis ends with the municipal elections of 1920 in Davenport, Iowa. Amid the First Red Scare, the Socialist Party was swept into power. The party won under inauspicious national conditions thanks in part to a successful campaign on local concerns; the party had something to say. An examination of the years prior to the election, however, reveals that other factors contributed to political unalignment for the city’s large German descended population. Frustrated with Republican and Democratic parties that seemed to have no place for them, these voters had something to say as well. Ultimately the opportunity that this unalignment …


Social Construction Of Female-Headed Households Participating In Hud Public Housing Programs, Emma Forks Dec 2025

Social Construction Of Female-Headed Households Participating In Hud Public Housing Programs, Emma Forks

Walden Dissertations and Doctoral Studies

The problem this study addressed involved factors associated with long-term program involvement of female-headed households living in public and vouchered housing. The literature indicated a significant gap regarding the reasons women who received federal housing assistance stayed in government housing. The purpose of this generic qualitative study was to examine the experiences of female-headed households living in public housing and Housing Choice Voucher (HCV) housing in a Central Texas region, specifically to identify the factors that limited their ability to leave these programs. Using Schneider and Ingram’s social construction of target populations theory, the data was collected from eight participants …


Nanomaterial Strategies For High-Performance Solid-State Batteries Beyond Lithium-Ion, Mahmoud Gharbavi, Salim Albukhaty Dec 2025

Nanomaterial Strategies For High-Performance Solid-State Batteries Beyond Lithium-Ion, Mahmoud Gharbavi, Salim Albukhaty

AUIQ Conference Proceedings

This is a comprehensive review of nanomaterial strategies for developing solid-state batteries in the future beyond lithium-ion technology. It discusses key challenges such as ionic conductivity, interfacial stability, and scalable manufacturing. Nanomaterials provide the ultimate means to control electrochemical processes at atomic scales, enabling solid-state systems with energy densities above 500 Wh/kg, enhanced safety from non-flammable electrolytes, and longer cycle life.

The review offers an in-depth analysis of advanced manufacturing methods, including suspension plasma spray (SPS), atomic layer deposition (ALD), and nano-level 3D printing for fabricating nanostructured components. Sulfide solid-state electrolytes demonstrate remarkable ionic conductivities of up to 10-2 …


Titanium Carbide-Enhanced Bioroot Sealer: A Novel Approach To Improve Root Fracture Resistance And Calcium Ion Release, Inaam Baghdadi, Belal J. Abutarboush, Mirvat Zakhour, Ziad Salameh Dec 2025

Titanium Carbide-Enhanced Bioroot Sealer: A Novel Approach To Improve Root Fracture Resistance And Calcium Ion Release, Inaam Baghdadi, Belal J. Abutarboush, Mirvat Zakhour, Ziad Salameh

The Journal of Engineering Research

This in vitro study evaluated a novel endodontic sealer composed of BioRoot RCS modified with 1 wt.% titanium carbide (TC), sintered at 600°C. The investigation focused on calcium ion release and fracture resistance of treated teeth—two parameters critical for long-term success. Thirty extracted human mandibular premolars were assigned to three groups: control (unfilled), BioRoot RCS, and BioRoot RCS with TC. Following canal preparation and obturation, specimens were embedded in acrylic resin and subjected to vertical compressive load testing. Calcium ion release was quantified using inductively coupled plasma analysis at intervals up to 30 days. The BioRoot/TC group showed significantly higher …


Five Decade Of Religious Family Counseling: Past, Present, And Future Direction, Dody Hartanto, Rohmadheny Prima Suci, Edy Purwanta, Mufied Fauziah Dec 2025

Five Decade Of Religious Family Counseling: Past, Present, And Future Direction, Dody Hartanto, Rohmadheny Prima Suci, Edy Purwanta, Mufied Fauziah

Buletin Konseling Inovatif

Integrating religion and spirituality into therapy raises ethical concerns like respecting client beliefs, setting boundaries, and addressing value conflicts. Research on religious family therapy can inform ethical guidelines and best practices. However, despite extensive research on religious family therapy in Indonesia, these studies are not visible in the Scopus database. The aim of this study was to identify research trends, hot topics, and new areas in the field of religious family therapy. This study used bibliometric analysis in the Scopus database. The keywords used are “religious family therapy” or “spiritual family therapy”. Articles to be analyzed were previously identified and …


Psychosocial Issues As A Determinant Of Intimate Partner Violence Among Married Adults In Ondo State, Ifeoluwa Michael, Faysol Abisoye Dec 2025

Psychosocial Issues As A Determinant Of Intimate Partner Violence Among Married Adults In Ondo State, Ifeoluwa Michael, Faysol Abisoye

Buletin Konseling Inovatif

This study examines psychosocial challenges and communication styles as predictors of domestic violence among married adults in Osun State, Nigeria. Utilizing a descriptive survey research design, the study aimed to explore the influence of psychosocial issues such as interference from in-laws, financial instability, and lack of emotional support on instances of intimate partner violence. It also investigated the role of communication styles, including assertiveness, conflict management, and relational dynamics, in mitigating or exacerbating domestic violence. A total of 400 married adults were selected using stratified random sampling from diverse demographic backgrounds. Data were collected through a validated questionnaire titled "Psychosocial …


Validity And Reliability Of Instruments For Measuring Phubbing Behavior In High School And Equivalent Students, Awalya Siska Pratiwi, Arbin Janu Setiyowati, Fariza Khalid Dec 2025

Validity And Reliability Of Instruments For Measuring Phubbing Behavior In High School And Equivalent Students, Awalya Siska Pratiwi, Arbin Janu Setiyowati, Fariza Khalid

Buletin Konseling Inovatif

These four causes of phubbing—smartphone addiction, internet addiction, social media addiction, and gaming addiction—are interconnected. The purpose of this article is to develop an instrument that counselors can use to determine the level of phubbing behavior among students in their school by testing its validity and reliability. The steps taken include: (1) determining aspects of the phubbing behavior scale, (2) formulating phubbing behavior scale indicators, (3) formulating phubbing behavior scale descriptors, (4) compiling phubbing behavior scale statement items, (5) testing validity, and (6) testing the reliability of the instrument. The 143 respondents consisted of students from several schools, including Maharani …


Empowering Orphaned Children Through Counseling: Enhancing Life's Meaning, Khairunnisa Khairunnisa, Nurhayani Nurhayani Dec 2025

Empowering Orphaned Children Through Counseling: Enhancing Life's Meaning, Khairunnisa Khairunnisa, Nurhayani Nurhayani

Buletin Konseling Inovatif

Counseling services are very important to help children find meaning in life and overcome the various problems they face as adults. Children are the future of the nation and need attention; many of them lose their identity during adolescence but can lead good lives with an intact family. The aim of this study is to understand the implementation of counseling services in developing the meaningfulness of life for orphans at the Al-Washliyah Orphanage in Lubuk Pakam, Indonesia. The method used is a qualitative approach. The subjects of this study are the children of the Al-Washliyah Orphanage in Lubuk Pakam, Lubuk …


Challenges Of Follow-Up In Guidance And Counseling Service: Perspective From Guidance And Counseling Service, Syifa Mudrikah, Uman Suherman Dec 2025

Challenges Of Follow-Up In Guidance And Counseling Service: Perspective From Guidance And Counseling Service, Syifa Mudrikah, Uman Suherman

Buletin Konseling Inovatif

This research examines the difficulties encountered in the implementation of follow-up guidance and counseling services, with a particular focus on the perspectives of school counselors. For the research methodology, a qualitative case study approach was adopted, along with semi-structured interview techniques. The findings indicate that the implementation of the follow-up stages of guidance and counseling is hindered by the absence of evaluation, supervision, and reporting, as well as the lack of support from the school. This can be identified as the primary obstacle to the implementation of follow-up. In light of these findings, this study offers a comprehensive examination of …


A Return To Relevance: The National Association Of Student Financial Aid Administrators From 2012 To 2017, Saralyn Mckinnon-Crowley, Jacob P. Gross Dec 2025

A Return To Relevance: The National Association Of Student Financial Aid Administrators From 2012 To 2017, Saralyn Mckinnon-Crowley, Jacob P. Gross

Journal of Student Financial Aid

This paper delves into the historical narrative of the National Association of Student Financial Aid Administrators (NASFAA) from 2012-2017, focusing on its operational evolution, policy advocacy efforts, and the changing landscape of financial aid programs. It discusses key developments within NASFAA, such as the shift from a committee structure to a task force model, to enhance operational efficiency and member engagement. Furthermore, the document discusses NASFAA's strategic initiatives, including NASFAA University (NASFAA U) and the AskRegs Knowledgebase, as well as the pivotal role NASFAA played in the move to the use of prior-prior year for the Free Application for Federal …


Guidos And Grenades: Shaming Discourses In Mtv’S Jersey Shore, Mackenzie K. Mickavicz Ms., Aubree A. Herman Dec 2025

Guidos And Grenades: Shaming Discourses In Mtv’S Jersey Shore, Mackenzie K. Mickavicz Ms., Aubree A. Herman

Dialogue: The Interdisciplinary Journal of Popular Culture and Pedagogy

MTV’s Jersey Shore, launched in 2009, reached nearly 9 million viewers at the peak of its popularity. Inspired by the language used by the show’s male cast members to criticize a woman’s weight and appearance, such as “grenade” and “atomic bomb,” this study applies social congitive theory and reality television framework to analyze instances of shaming on Jersey Shore. Through a mixed-methods analysis, this study identifies the various forms of shaming depicted and explores how gender dynamics and character relationships affect these interactions. Findings reveal the most frequent forms of shaming, shame targets, and shame initiators as well as …


The Pottery From The Western Wall Tunnels, Jerusalem, Peretz Reuven Dec 2025

The Pottery From The Western Wall Tunnels, Jerusalem, Peretz Reuven

'Atiqot

The pottery presented in this study was retrieved from sealed loci excavated inside Room 8 of the Great Causeway, in Rooms 21 and 22 of the triclinium building and in Vault 230, north of Room 21 in the Western Wall Tunnel excavations, Jerusalem. The assemblages comprise imported and local vessels, which enabled refining the Roman-period dating of the monumental buildings and elements constructed at the western foot of the Temple Mount.


A Unique Historical Water Lifting System In Southern Palestine, Avraham (Avi) Sasson Dec 2025

A Unique Historical Water Lifting System In Southern Palestine, Avraham (Avi) Sasson

'Atiqot

The high water-level of the aquifer in the southern coastal plain of Palestine sets the stage for many private wells in villages. Various researchers mentioned a unique method of drawing water in this region, the “self-emptying bucket,” which entailed attaching a rope rolled on a drum to a container and an animal that would pull it by walking away from the well. Once the container reached the surface, the water poured into a small collection pool. In order to ease the burden, the animal was guided downslope. This method was only useful for irrigating small areas, but since groundwater was …


A Spring Tunnel, Aqueducts And Water-Powered Flour Mills Along Naḥal Qeni: A History Of Water Exploitation, Yotam Tepper Dec 2025

A Spring Tunnel, Aqueducts And Water-Powered Flour Mills Along Naḥal Qeni: A History Of Water Exploitation, Yotam Tepper

'Atiqot

Naḥal Qeni (Wadi el-Lajjun) is a perennial stream that flows east of Ramat Menashe to Naḥal Qishon, passing south of Kibbutz Megiddo. Along this stream, the remains of aqueducts and flour mills were recorded, reflecting its long-standing importance. From the Roman period onward, the area was settled by a Jewish village (Kefar ‘Othnay), a Roman legionary base (Legio) and a city, Maximianopolis, continuing through the Byzantine period, following as Lajjun (el-Lajjun) during the Islamic, Crusader, Mamluk and Ottoman periods. This paper examines the water sources, aqueducts and mills of Naḥal Qeni, based on historical accounts and modern surveys. It is …


The Circular Structure At ‘Ein Al-Qastal: A Springhouse?, Jacob Sharvit, Ofra Barkai Dec 2025

The Circular Structure At ‘Ein Al-Qastal: A Springhouse?, Jacob Sharvit, Ofra Barkai

'Atiqot

‘Enot Ẓippori, situated approximately 2 km west of Nazareth in Lower Galilee, are a group of springs, the most prominent of which is ‘Ein al-Qastal, marked by a distinctive circular structure traditionally interpreted as a ‘springhouse.’ Following recent investigations conducted by the Maritime Unit of the Israel Antiquities Authority, including a geophysical survey and targeted excavations of the installation and a nearby British Mandate-period pumping station, it is suggested that the structure was a Roman-period settling pool. The associated hydraulic system, comprising subterranean channels and pools, appears to have transported water from ‘En Rabi to supply domestic and agricultural needs …


The Water Cisterns In The Roman-Period Jewish Town Of Bet She‘Arim, Danny Binshtok, Adi Erlich, Tsvika Tsuk Dec 2025

The Water Cisterns In The Roman-Period Jewish Town Of Bet She‘Arim, Danny Binshtok, Adi Erlich, Tsvika Tsuk

'Atiqot

Bet She‘arim (Beth She‘arim) in the western Lower Galilee was a Jewish town in the Roman period, renowned for its elaborate necropolis that served local and Diaspora Jews. Since there was no natural water source within the town, the local population collected rainwater in cisterns, pools and reservoirs. Water was required for daily life, and for the ritual purification baths that were an integral component of Jewish settlements in the second–third centuries CE. This paper presents a survey of rock-hewn and plastered bell-shaped cisterns distributed throughout the town, only a few of which were excavated. Some of the cisterns exhibit …


Reassessing Indonesia's In-Kind Benefit Tax Regulation: Insights From Australia, Florencia Irena Gunawan, Maria Na Uli Salsabilah Sabililah Dec 2025

Reassessing Indonesia's In-Kind Benefit Tax Regulation: Insights From Australia, Florencia Irena Gunawan, Maria Na Uli Salsabilah Sabililah

Padjadjaran Jurnal Ilmu Hukum (Journal of Law)

This research critically assesses Indonesia's in-kind benefit tax regulatory framework based on the principles of equity, certainty, and neutrality, drawing comparative insights from Australia's fringe benefits tax system. Utilizing a normative juridical method, this study finds that integrating in-kind benefits into Indonesia's income tax framework poses several challenges. First, under the equity principle, current valuation methods do not accurately reflect employees' ability to pay, potentially resulting in inequitable tax burdens. Second, under the certainty principle, ambiguities in the exemption rules may create risks of differing interpretations between taxpayers and tax authorities. Third, under the neutrality principle, differential treatment across industries …


Achieving Judicial Consistency Through The Establishment Of Civil And Criminal Chambers In Indonesia's District And High Courts, Dwi Bintang Satrio, Efa Laela Fakhriah, Artaji Artaji Dec 2025

Achieving Judicial Consistency Through The Establishment Of Civil And Criminal Chambers In Indonesia's District And High Courts, Dwi Bintang Satrio, Efa Laela Fakhriah, Artaji Artaji

Padjadjaran Jurnal Ilmu Hukum (Journal of Law)

The Supreme Court of the Republic of Indonesia has implemented the chamber system to achieve judicial consistency and fulfil the fundamental objectives of law, namely legal certainty, justice, and expediency. However, despite this effort, inconsistencies in judicial decisions remain prevalent, particularly in civil and criminal cases at the district and high court levels. This study employed a normative juridical approach supported by case analysis to examine the effectiveness of the current chamber system in achieving judicial consistency and to identify structural weaknesses that hinder its optimal implementation. The results reveal that judicial inconsistencies are found in several court decisions, such …