Konfrontasi: Jurnal Kultural, Ekonomi dan Perubahan Sosial https://www.konfrontasi.net/index.php/konfrontasi2 <h4>Konfrontasi: Jurnal Kultural, Ekonomi dan Perubahan Sosial</h4> <center><img src="/public/site/images/webadmin/profesor1.jpg"></center><center></center> <p style="text-align: justify; font-size: large; font-family: cambria;"><a title="ISSN Cetak" href="http://u.lipi.go.id/1180430827" target="_blank" rel="noopener">ISSN : <span style="font-family: helvetica; font-size: small;"><span style="font-family: helvetica; font-size: medium;">1410-881X (Print)</span></span></a><span style="font-family: helvetica; font-size: small;"><span style="font-family: helvetica; font-size: medium;"> || </span></span><a href="http://u.lipi.go.id/1578467366" target="_blank" rel="noopener">ISSN :&nbsp;<span style="font-family: helvetica; font-size: small;"><span style="font-family: helvetica; font-size: medium;">2716-2095</span></span> (Online)</a></p> <p style="text-align: justify; font-size: large; font-family: cambria;">Konfrontasi is an internasional journal implemented in a peer-reviewed process published in March, June, September and December by BIRCU Publisher in association with Himpunan Indonesia untuk Pengembangan Ilmu-Ilmu Sosial (HIPIIS- Indonesian Association for the Development of Social Sciences), Asosiasi Dosen Ilmu-ilmu Adab (ADIA-Association of Humanities Lectures) and English Studies Association in Indonesia (ESAI) . Konfrontasi welcomes articles in culture, economics, social and other related areas published both online and printed version.</p> <p><strong>Indexing:</strong></p> <div dir="ltr" style="text-align: center;"> <div dir="ltr" style="text-align: center;"> <div class="separator" style="clear: both; text-align: center;"><a style="margin-left: 1em; margin-right: 1em;" href="http://catalogue.nla.gov.au/Record/754612" target="_blank" rel="noopener"><img src="https://4.bp.blogspot.com/-uxgJROysmFQ/V77pobh1_UI/AAAAAAAAHIo/6aX-PsGtpP0RqZc9feNqAARRB9RcH_WCACEw/s320/5.jpg" width="167" height="25" border="0"></a><a style="margin-left: 1em; margin-right: 1em;" href="https://catalog.hathitrust.org/Record/003331766" target="_blank" rel="noopener"><img src="https://3.bp.blogspot.com/-YNdmTZRXV7s/V77hxNdNLZI/AAAAAAAAHIU/z2hJ6La19-43PhE0iuzJpGEng0yOHOxEACLcB/s320/1.jpg" alt="https://catalog.hathitrust.org/Record/003331766" width="160" height="24" border="0"></a><a style="margin-left: 1em; margin-right: 1em;" href="http://www.worldcat.org/title/konfrontasi-jurnal-kultural-ekonomi-dan-perubahan-sosial/oclc/41109953" target="_blank" rel="noopener"><img src="https://4.bp.blogspot.com/-K33nF8u4Yto/V77hxb699hI/AAAAAAAAHIQ/BW3NYOzGgSEA9kZaR85GhrtaAwUI4BbfQCLcB/s320/2.jpg" alt="http://www.worldcat.org/title/konfrontasi-jurnal-kultural-ekonomi-dan-perubahan-sosial/oclc/41109953" width="160" height="24" border="0"></a><a href="https://scholar.google.com/citations?user=03yyCj0AAAAJ" target="_blank" rel="noopener"><img src="https://4.bp.blogspot.com/-x2izm6R3T-w/V77hxDwtQvI/AAAAAAAAHIM/hTR3LmbfvdE2qMQzOmGtqef1k1kbB23iACLcB/s320/3.jpg" alt="https://scholar.google.co.id/citations?hl=id&amp;imq=Jurnal+Konfrontasi&amp;user=3rEJdp4AAAAJ" width="160" height="24" border="0"></a><a style="margin-left: 1em; 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<a href="https://moraref.kemenag.go.id/archives/journal/98567024082421480"><img src="/public/site/images/webadmin/moraref.jpg" width="108" height="43"></a> <a href="https://journals.indexcopernicus.com/search/details?id=65448" target="_blank" rel="noopener"><img src="/public/site/images/webadmin/copernicus.jpg" width="108" height="43"></a><img src="/public/site/images/webadmin/logo_sinta_52.png" width="103" height="41"></div> <div class="separator" style="clear: both; text-align: center;">&nbsp;</div> <div class="separator" style="clear: both; text-align: center;">&nbsp;</div> <div class="separator" style="clear: both; text-align: center;">&nbsp;</div> <div class="separator" style="clear: both; text-align: center;"><img src="/public/site/images/webadmin/Capture.JPG"></div> <div class="separator" style="clear: both; text-align: center;"> <h2>BIRCU BRANCH MANAGER</h2> </div> </div> </div> <center></center><center></center><center></center><center></center><center><img src="https://bircu-journal.com/public/site/images/bircuadmin/bircu_manager_1.JPG" width="600" height="400">&nbsp;<br><img src="https://bircu-journal.com/public/site/images/bircuadmin/bircu_manager_2.JPG" width="600" height="400"></center><center></center><center></center> Budapest International Research and Critics University en-US Konfrontasi: Jurnal Kultural, Ekonomi dan Perubahan Sosial 2716-2095 <p><a href="http://creativecommons.org/licenses/by-sa/4.0/" rel="license"><img style="border-width: 0;" src="https://i.creativecommons.org/l/by-sa/4.0/88x31.png" alt="Creative Commons License"></a><br>This work is licensed under a <a href="http://creativecommons.org/licenses/by-sa/4.0/" rel="license">Creative Commons Attribution-ShareAlike 4.0 International License</a>.</p> <center><strong><br></strong> <p style="text-align: justify;">Authors who publish with this journal agree to the following terms:</p> <ol> <li class="show" style="text-align: justify;">Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under <a href="http://creativecommons.org/licenses/by/4.0/" rel="license">Creative Commons Attribution 4.0 International License</a> that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.</li> <li class="show" style="text-align: justify;">Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.<span style="font-size: 10px;">Penulis.</span></li> <li class="show" style="text-align: justify;">Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to <a href="http://opcit.eprints.org/oacitation-biblio.html" rel="license">The Effect of Open Access</a>).</li> </ol> </center> The Youthful Nation and the Digital Ceiling: Examining the Paradox of EdTech Adoption amidst Systemic Capacity Gaps in Ethiopia https://www.konfrontasi.net/index.php/konfrontasi2/article/view/387 <p>Ethiopia's demographic surge, with 70% of its 135.5 million citizens under the age of 30, creates unprecedented pressure on an education system already grappling with profound learning poverty and infrastructure deficits. This paper examines the paradox of educational technology (EdTech) adoption amidst these systemic capacity gaps, introducing the "digital ceiling" as a metaphor for the layered structural barriers that constrain digital transformation. Despite ambitious policy frameworks, including Digital Ethiopia 2025/2030 and a comprehensive Digital Education Strategy, the Global Education Futures Readiness Index places Ethiopia in the 10th percentile globally, with critical deficits across infrastructure (8th percentile), human capital, and governance. While homegrown innovations like GlobeDock Academy, Zegju, and the E-School platform have demonstrated remarkable ingenuity, reaching hundreds of thousands of learners through offline-first designs; they confront persistent bottlenecks. Unreliable electricity and connectivity, minimal teacher digital readiness, prohibitive economic exclusion, and institutional fragmentation trap these promising solutions in pilot phases. Without shared operating frameworks and coordinated policy execution, proven innovations fail to integrate into the public school system, risking the erosion of homegrown talent and the exacerbation of urban-rural and gender inequities. This paper argues that Ethiopia's demographic dividend risks becoming a demographic burden unless the nation pursues systemic, sustained investment. Pathways forward require foundational infrastructure expansion, continuous teacher professional development, coherent multi-stakeholder policy alignment, and equity-centered design explicitly targeting rural, low-income, and female learners. Ultimately, dismantling the digital ceiling demands more than deploying devices; it necessitates an aligned ecosystem of capital, capacity, regulatory support, and institutional commitment to transform demographic pressure into a springboard for inclusive and sustainable educational transformation.</p> Belay Sitotaw Goshu Muhammad Ridwan Copyright (c) 2026 Konfrontasi: Jurnal Kultural, Ekonomi dan Perubahan Sosial https://creativecommons.org/licenses/by-sa/4.0 2026-08-18 2026-08-18 13 3 135 253 An Analysis of Tax Dispute Resolution in the Tax Court in Light of the Principles of Legal Certainty and an Efficient, Accessible, and Cost-Effective Judiciary https://www.konfrontasi.net/index.php/konfrontasi2/article/view/388 <p>One of the main sources of state revenue used to finance development and improve public welfare is taxation. In Indonesia, tax reform has adopted a self-assessment system. However, this system requires strict supervision by the tax authorities, one of which is carried out through the issuance of Tax Assessment Letters (Surat Ketetapan Pajak or SKP). Disagreements between the tax authority and taxpayers (WP) regarding the amount of tax payable often lead to tax disputes settled through the Tax Court. Nevertheless, a key issue faced by the Indonesian Tax Court is the absence of a provision regarding the time limit for rendering a decision in tax dispute resolutions. This condition has the potential to create legal uncertainty for taxpayers, the government, and the public. It also undermines the fulfillment of the principle of judicial power administration that is prompt, simple, and low-cost. This study aims to analyze the issue of the timeframe for delivering decisions in the Tax Court. The research employs a normative juridical method using the statute approach and conceptual approach. The results indicate that the judicial system in Indonesia requires reform, particularly in regulating the time limit for delivering judgments. Although Supreme Court Regulation (PERMA) No. 03/2019 provides rules regarding the submission of written decisions within a specific timeframe, it does not regulate the interval between the final hearing and the pronouncement of the decision. Therefore, it is necessary to establish a clear time limit for decisions in the Tax Court to uphold the principles of legal certainty and the efficient, simple, and affordable administration of justice.</p> Jaka Lirmaya Shelly Kurniawan Copyright (c) 2026 Konfrontasi: Jurnal Kultural, Ekonomi dan Perubahan Sosial https://creativecommons.org/licenses/by-sa/4.0 2026-08-31 2026-08-31 13 3 25 262 Biblical Typology and Popular Mariology in the Ethiopian Orthodox Tewahedo Church: The Ark, the Theotokos, and the "Covenant of Mercy" https://www.konfrontasi.net/index.php/konfrontasi2/article/view/389 <p><em>Ethiopian Orthodox Tewahedo Christianity, one of the oldest Christian traditions in the world, is distinguished by its profound and pervasive devotion to the Virgin Mary, leading to Ethiopia's designation as the "country of Mary" (Mängəsta Maryam). This review examines the biblical typology, doctrinal formulations, liturgical sources, and popular expressions of Marian devotion within the Ethiopian Orthodox tradition, arguing that Ethiopian Mariology constitutes a distinctive theological synthesis wherein biblical interpretation, patristic theology, African cultural patterns, and lived piety converge to position Mary as the living bridge between the divine and the human, the Old and New Covenants, and theological orthodoxy and lived African Christianity. The analysis explores four major typological paradigms, Mary as the Ark of the Covenant, the New Eve, the Queen Mother (Gebira), the Theotokos, and demonstrates how these foundations are articulated through doctrinal affirmations of Mary's sinlessness, perpetual virginity, and exaltation above all creatures. The Covenant of Mercy (Kidane Mehret), a uniquely Ethiopian theological construct, functions as a crucial bridge between official doctrine and popular piety, offering the faithful assurance of divine mercy through Mary's intercession. The review surveys liturgical and para-liturgical sources including the Taʾamra Maryam (Miracles of Mary), the Weddase Mariam (Praises of Mary), and the Synaxarion, examining how these texts shape and sustain Marian devotion. Situating Ethiopian Mariology within its African cultural context, the review explores matrifocal retentions, the integration of the Queen of Sheba tradition, and the distinctive Ethiopian iconographic tradition of the Black Madonna. The review concludes that Ethiopian Orthodox Mariology offers a theologically profound, biblically grounded, and culturally authentic vision of Mary that enriches global Christianity and contributes to the study of African Christianity, biblical reception history, and the relationship between elite theology and popular piety.</em></p> Belay Sitotaw Goshu Muhammad Ridwan Copyright (c) 2026 Konfrontasi: Jurnal Kultural, Ekonomi dan Perubahan Sosial https://creativecommons.org/licenses/by-sa/4.0 2026-09-08 2026-09-08 13 3 263 277 Artificial Intelligence and Academic Achievement in Higher Education: A Conceptual Review https://www.konfrontasi.net/index.php/konfrontasi2/article/view/390 <p>Artificial Intelligence (AI) is transforming higher education by reshaping how students access information, engage with learning materials, undertake academic tasks, and achieve educational outcomes. This conceptual review examines the relationship between AI and academic achievement in higher education, with particular attention to the opportunities, challenges, and conditions that shape the educational value of AI technologies. The study adopts a secondary research method, based on existing scholarly literature and organising the reviewed studies thematically around the concepts, applications, educational benefits, academic achievement, human learning interaction, ethical concerns, and technology acceptance associated with AI. The paper argues that AI has considerable potential to enhance academic achievement by supporting personalised learning, providing immediate feedback, facilitating access to educational resources, assisting research and academic writing, and improving students’ engagement with complex learning tasks. However, the paper also identifies important challenges that may limit these benefits. Excessive dependence on AI may weaken students’ critical thinking, independent reasoning, creativity, and meaningful interaction with educators, while concerns relating to academic integrity, data privacy, fairness, transparency, and responsible use remain significant. The Technology Acceptance Model provides a useful conceptual lens for understanding the adoption of AI through perceived usefulness, perceived ease of use, behavioural intention, and actual technology use. The study concludes that AI can contribute meaningfully to academic achievement when deployed as a supportive educational resource rather than a substitute for human teaching, critical thinking, and student–educator interaction.</p> Mobolaji Grace Akintaro Okuchemiya Success Joseph Ifeoluwa Joy Copyright (c) 2026 Konfrontasi: Jurnal Kultural, Ekonomi dan Perubahan Sosial https://creativecommons.org/licenses/by-sa/4.0 2026-09-23 2026-09-23 13 3 278 291 Investigating the Role of Voter Education in Shaping Electoral Patterns and Voter Behaviour in Nigeria https://www.konfrontasi.net/index.php/konfrontasi2/article/view/391 <p>This study explores the critical role of voter education in shaping electoral patterns and voter behaviour in Nigeria, particularly focusing on underrepresented communities. Despite extensive voter education efforts by the Independent National Electoral Commission (INEC) and civil society organizations, Nigeria continues to face challenges such as low voter turnout, electoral fraud, and misinformation. The research aims to investigate how targeted voter education initiatives can enhance electoral engagement and mitigate misinformation by examining their effects on voter turnout and resistance to electoral fraud. Utilizing a mixed-methods approach, the study analyzes quantitative data from a survey of 1,127 registered voters across diverse regions and qualitative insights from in-depth interviews with key stakeholders. Findings indicate that targeted voter education significantly increases voter turnout, particularly among marginalized groups, by enhancing behavioural skills and perceived control over the voting process. Furthermore, effective education contributes to improved capabilities in identifying misinformation and reducing susceptibility to electoral fraud, though economic vulnerabilities persist as a barrier to complete engagement. The study highlights the need for continuous, community-based voter education that integrates skill-building, addresses structural vulnerabilities, and leverages both traditional and digital media. Ultimately, the research underscores that voter education should be viewed as an ongoing civic empowerment initiative, essential for strengthening the democratic fabric of Nigeria and fostering informed electoral participation.</p> Olumuyiwa Joseph Olaoye Joshua Kayode Okunade Okuchemiya Success Copyright (c) 2026 Konfrontasi: Jurnal Kultural, Ekonomi dan Perubahan Sosial https://creativecommons.org/licenses/by-sa/4.0 2026-09-24 2026-09-24 13 3 292 305