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Adi Nugraha; Khoirul Amin; Mohamad Dziqie Aulia Al Farauqi; Rizki Tegar Sembada

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to analyze the involvement of the Nusantara Nature Conservation Foundation (YKAN) in mangrove management in Berau Regency. This study explains how YKAN, as a broker organization in an advocacy network, encourages the local Forlika community to obtain resources from global partnerships. This study uses a qualitative descriptive method. The research data is sourced from primary data through interviews and uses primary data from relevant literature studies related to the research variables. The results of this study show that there is cooperation between each actor in international relations in managing mangrove areas in Berau Regency. YKAN's partnerships with global and local institutions give YKAN a strategic position in transnational advocacy networks. YKAN functions as a liaison that advocates for the needs of coastal communities at the international level, so that YKAN's role is to represent local communities in cross-actor cooperation in Berau Regency.

Restia Restia; Ahmad Daffa Dhiyailhaq; Muhammad Zulqurnain; Mohammad Fikal Adhitiya; Nur Kholis Ridwan

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This research aims to compare modern international trade theories from conventional and Islamic economic perspectives. The technique used is a literature review through the analysis of sources from journals, books, and related research. The findings of this research indicate that international trade theory in the conventional perspective prioritizes efficiency, specialization, and increased profits through free market mechanisms, such as the theory of absolute advantage, comparative advantage, the H-O factor proportion, and the theory of large-scale economies. However, this approach often overlooks moral aspects, distributional justice, and the risk of exploitation. On the other hand, the Islamic perspective views trade as a muamalah activity based on justice, trustworthiness (amanah), the prohibition of riba (interest), gharar (uncertainty), and maisir (gambling), as well as the objectives of maqasid sharia (the objectives of Sharia). Both views recognize the importance of trade for economic growth but differ in their basic values and ethics. In today's era of globalization and digitalization, the importance of integrating Islamic values into international trade is increasingly understood. This aims to build a more just, sustainable, and inclusive trading system. This research emphasizes the need to apply Sharia principles in contemporary trade practices, including the application of Islamic financial instruments, the development of halal e-commerce platforms, and ethical oversight within global supply chains. In this way, it is hoped that international trade can provide broader benefits to all of humanity, in accordance with the principles of justice and welfare in Islam. The interconnectedness of both approaches in the digital context demonstrates the need to unite Islamic moral values with changes in today's global trade.

Sri Ilham Nasution; Khomsahrial Romli; Muhammad Mawardi J; Fauzi Nadziiran Haq

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Globalization and the penetration of digital culture have accelerated the homogenization of values, which has weakened the cultural identity and social character of the younger generation. This condition places local wisdom as a source of values that not only needs to be preserved but also systematically transformed in education. This article offers a critical analysis of the integration of local wisdom in character education as a mechanism for social transformation. Using a structured literature review approach, this study analyzes the concept of local wisdom, the role of teachers as agents of cultural preservation, the challenges of implementation in the context of modern education, and strategic models for integrating local values into the curriculum and school culture. The findings show that local values such as gotong royong (mutual cooperation), tepa selira (harmony), Tri Hita Karana (harmony between humans, nature, and the divine), Silih Asah Asih Asuh (mutual encouragement, love, and care), ABS-SBK (mutual respect, honesty, and integrity), and various traditional philosophies of the archipelago have proven effective in strengthening students' social character, enhancing social cohesion, and strengthening national identity. However, obstacles such as the dominance of global culture, low cultural literacy among teachers, and weak national curriculum support are significant hindrances. This article proposes a three-layer integrative model of contextual curriculum, culture-based pedagogy, and participatory school culture as a strategy for transforming social values that are adaptive to the challenges of the digital age. The conclusion emphasizes that character education based on local wisdom is not only an instrument for cultural preservation but also a strategic framework for building social resilience and national identity amid rapid global change.

Muhammad Derajad; Suhadianto Suhadianto; Igaa Noviekayati

Systematic Literature Review Journal 2026 International Forum of Researchers and Lecturers

The phenomenon of burnout has evolved into a significant occupational health problem with a prevalence reaching 82% across various global work sectors, especially post-COVID-19 pandemic. This study aims to identify and analyze the causal factors of burnout through a systematic literature review approach using PRISMA 2020 guidelines. Literature search was conducted on four main electronic databases yielding 309 articles which were then selected down to 10 high-quality articles meeting inclusion criteria for the 2021-2025 publication period. Synthesis results indicate that burnout is a multidimensional phenomenon influenced by complex interactions between organizational and individual factors. Dominant organizational factors include work overload, lack of managerial support, unsafe working conditions, and resource inadequacy with burnout prevalence ranging from 17-94%. Individual factors encompass demographic characteristics, coping strategies, resilience, and internal psychological conflicts that serve as moderator variables. Job satisfaction and work meaningfulness function as mediator variables connecting organizational conditions with burnout outcomes. These findings provide theoretical contributions in understanding burnout etiology and can practically serve as a foundation for developing evidence-based preventive interventions to reduce burnout prevalence in work environments.

M. Anang Sholikhudin; Nabilah Maulidah Aliyyah; M. Khusni Mubarok

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study examines the modern Islamic thought developed by Amin Abdullah, particularly through the concept of integrative and interconnective Islam. The main issue discussed is the fragmentation between religious sciences (naqliyah) and modern sciences (‘aqliyah) in the contemporary Islamic knowledge corpus. The purpose of this research is to analyze Amin Abdullah’s efforts in reconstructing the epistemology of Islamic knowledge through the integration of these two domains of knowledge. This research uses a qualitative-descriptive approach with a literature study method, analyzing Amin Abdullah's key works and relevant academic discourses. The results show that the integrative-interconnective paradigm offered by Amin Abdullah provides a holistic framework for understanding Islam in the modern era. This approach encourages a dialogical relationship between religion, science, and social reality, ensuring that Islamic thought remains relevant and dynamic amidst global changes. The study concludes that Amin Abdullah's perspective makes a significant contribution to the renewal of Islamic scholarship by bridging tradition and modernity. Thus, this integrative-interconnective perspective is expected to enrich the development of Islamic thought in a more inclusive and open manner.

I Made Agus Setiawan; Kadek Mery Herawati; I Gusti Ngurah Aristiawan

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to analyze the effectiveness of Law Number 10 of 2009 on Tourism in relation to tourism actors in Indonesia. The enactment of this law is intended to provide legal certainty, protection, and development opportunities for business actors, tourists, and the community in supporting sustainable tourism development. The research employs a normative-empirical legal method with statutory and conceptual approaches. Data were collected through literature review and field observation to assess the extent to which the legal norms contained in the Tourism Law are implemented in practice. The findings reveal that the law has provided an important normative framework for the recognition of rights, capacity building, and protection of tourism actors. Nevertheless, structural challenges such as limited access to capital, low human resource competence, and the suboptimal implementation of legal protection and social security remain significant obstacles. Therefore, strengthening strategies are required through digitalization, training and certification, facilitation of MSMEs, and pentahelix synergy involving government, academia, business actors, communities, and the media. Through these measures, the implementation of the Tourism Law is expected to foster a tourism ecosystem that is competitive, inclusive, and sustainable at the local, national, and global levels.

Shirly Gunawan; Alexander Halim Santoso; Bryan Anna Wijaya

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Chronic kidney disease (CKD) is a growing global health concern that frequently remains undiagnosed until advanced stages. Early detection through simple laboratory screening is essential to prevent disease progression and associated cardiometabolic complications. This community service program aimed to assess kidney function using serum creatinine and estimated glomerular filtration rate (eGFR), while increasing public awareness regarding CKD prevention. A total of 59 participants were included, with a mean age of 39.15 ± 15.39 years (range 16–75 years), predominantly female (74.58%). The mean serum creatinine level was 1.0 ± 0.19 mg/dL, and the mean eGFR was 91.08 ± 20.53 mL/min/1.73 m². Most participants demonstrated normal kidney function (28.8%) or mild decline (21.6%). A progressive reduction in eGFR with increasing age was observed, reflecting the physiological decline in nephron mass and renal perfusion. The program also provided education on kidney-protective practices, including optimal blood pressure control, diabetes management, adequate hydration, and avoidance of nephrotoxic agents. This intervention improved participants’ understanding of CKD risk factors and the importance of regular screening. In conclusion, serum creatinine and eGFR evaluation offer simple, accurate, and practical tools for early CKD detection, supporting promotive–preventive strategies to slow disease progression and enhance quality of life in at-risk populations.

Maria Yovita R Pandin; Alif Fa’is Nurfadila; Ahmad Fauzan Aditama; Dewa Wahyu Ananta; Rio Anggara Putra +1 more

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of global diversification, exchange rates, and interest rates on the performance of mixed mutual funds in Indonesia during the period 2020–2024. The method used is a quantitative approach with the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique, using secondary data from the Financial Services Authority, Bank Indonesia, and Bareksa. The sample consists of three mixed mutual fund products that meet the criteria of portfolio data completeness, net asset value, and performance report publication. The results show that exchange rates have a positive and significant effect on mutual fund performance, indicating that exchange rate fluctuations play an important role in determining changes in portfolio returns. The global diversification variable proved to have no significant effect, illustrating that exposure to international markets has not provided stable benefits in improving the performance of mixed mutual funds. Interest rates also did not show a significant effect because the composition of mixed portfolios was able to withstand the impact of monetary policy changes. Simultaneously, the three independent variables were able to explain 66.7 percent of the variation in mixed mutual fund performance, indicating that macroeconomic dynamics and portfolio strategies have an important contribution in influencing the performance of this collective investment instrument.

Dedi Sukma

International Journal of Religious Education and Philosophy 2026 International Forum of Researchers and Lecturers

One of the skills in facing global challenges in the application of 21st century skills is critical thinking skills in solving problems with a scientific attitude (Eka et al., 2020) critical thinking skills enable them to be able to face complex situations and make wise decisions. The application of case-based learning can be a learning solution including in learning with limited meetings in class because it is oriented towards developing critical thinking skills in solving cases. This study uses a descriptive-analytical library research method, where data is collected from various library sources such as books, journals, and scientific articles. This research is a qualitative descriptive type that relies on analysis to determine, interpret, and clarify the data or information collected. This method aims to obtain an overview of the Case Method Learning Design on Halal Haram Material in the Al-Qur'an Hadith Subject of Class XII Madrasah Aliyah at Dayah Modern Ihyaaussunnah Lhokseumawe. This study successfully designed a case-based learning method as an innovative approach in teaching the Qur'an and Hadith on the topic of Halal and Haram in grade XII of Madrasah Aliyah. However, the implementation of this method also faces challenges such as the need for teacher readiness in designing and moderating cases, limited class time, and variations in students' abilities in analyzing cases

Hariri, Rif'an

Jurnal Agrifoodtech 2026 Universitas 17 Agustus 1945 Semarang

Cocoa fruit is one of the crops with a long history in Indonesia. Cocoa powder and chocolate are among the export commodities processed from cocoa fruit. Currently, cocoa product exports fluctuate annually. The challenges faced in cocoa product exports are diverse. This study aims to analyze the performance of cocoa product exports in the global market. The data used in this study was obtained from UN Comtrade and the Central Statistics Agency (BPS) from 2006 to 2024. The methods used in this study include Revealed Symmetric Comparative Advantage (RSCA) and Export Competitiveness Index (ECI). The results show that the export performance of cocoa powder is relatively good, while that of chocolate is not so good. This is based on the RSCA and ECI values of cocoa powder, which are better than those of chocolate. The average RSCA value of cocoa powder is 0.62, while the average RSCA value of chocolate is -0.93. The average ECI value for cocoa powder is 0.95 and the average ECI value for chocolate is 0.97. One of the factors contributing to the good export performance of cocoa powder is that the export value of cocoa powder is higher than that of chocolate. Strict safety standards in export destination countries also pose a barrier to chocolate exports

Al Amin, Imam Husni; Wibisono, Setyawan; Hadikurniawati, Wiwien; Lestariningsih, Endang; Eniyati, Sri

Dinamik 2026 Universitas Stikubank

Penelitian ini mengevaluasi performa tiga algoritma deteksi komunitas Louvain, Infomap, dan Walktrap dalam konteks social network analysis pada jaringan undang-undang Republik Indonesia periode 2014–2024. Jaringan dibangun dari hubungan kutipan antar undang-undang Republik Indonesia pada rentang waktu antara tahun 2014 sampai dengan tahun 2024. Kutipan antar undang-undang diperoleh pada bagian “Mengingat” pada setiap undang-undang, menghasilkan sebuah konstruksi struktur graf berarah dan tak berbobot. Setiap algoritma diuji berdasarkan empat metrik evaluasi: modularity, coverage, conductance, dan inter-cluster density. Evaluasi terhadap tiga algoritma deteksi komunitas Infomap, Louvain, dan Walktrap pada jaringan undang-undang menunjukkan perbedaan karakteristik dalam membentuk struktur komunitas. Louvain unggul dalam hal modularity (0.522387) dan conductance (0.287157), yang mencerminkan kemampuan optimal dalam memisahkan komunitas besar yang kohesif dan minim koneksi keluar. Infomap menempati posisi menengah dengan modularity dan inter-cluster density yang cukup baik, menawarkan keseimbangan antara segmentasi dan kepadatan komunitas. Walktrap memiliki keunggulan pada coverage (0.809586) dan inter-cluster density (0.50640), menandakan kemampuannya membentuk komunitas kecil yang sangat padat secara internal, meskipun cenderung kurang terstruktur secara global karena modularity-nya paling rendah (0.464787). Dengan demikian, Louvain direkomendasikan sebagai algoritma paling sesuai untuk analisis jaringan undang-undang, terutama jika tujuan utama adalah memperoleh segmentasi komunitas yang terstruktur kuat dan representatif secara makro terhadap arsitektur hukum nasional.

Alfiana Yustia; Ahmad Sidiq; Dicko Syah Purnama Putra; Muhammad Ersya Faraby; Hawa Gazani

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study discusses the effectiveness of Indonesia's halal certification system in supporting international standards and increasing global consumer satisfaction. The study uses a descriptive qualitative method with a case study approach to analyze the implementation of the national halal certification system. The results show that the halal certification system has strengthened legal protection and consumer confidence in halal products through synergy between BPJPH, MUI, and LPH. However, there are still challenges in harmonizing halal standards between countries and increasing the recognition of Indonesian certification at the global level. The digitization of the certification process and integration with international standards are considered important to accelerate services and enhance the credibility of the national system. This study recommends strengthening collaboration among stakeholders, international halal diplomacy, and technology-based system innovation so that Indonesia can compete globally and play a role as a world halal certification center

Zahro, Aulia; Muna, Nailil; Oktavia, Dita; Muhlisin, Muhlisin; Mafaakhir, Abul

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Globalization influences various aspects of life. One impact of globalization is the ease of access to information technology, which also influences moral and character issues. Islamic education is a strategic effort in shaping religious character in response to the challenges of the globalization era. This study aims to examine the role of Islamic Religious Education as a strategic step in strengthening religious character to face the challenges of globalization. The method used is a literature study with a qualitative approach, analyzing phenomena, concepts, and theories based on literature such as books, journals, and articles relevant to the research topic. The main findings of this study indicate that Islamic Religious Education has the potential to build religious character as a provision to face the impact and influence of global culture. This study identifies obstacles in strengthening religious character through Islamic Religious Education and offers solutions and strategies to strengthen that character. The implications of this study emphasize the importance of responding to moral and character issues in the era of globalization with an adaptive approach through solutions and strategies of Islamic Religious Education.

Nur Maulidiawati Rahman; Sirwanti Sirwanti; Hirpan Hirpan

Proceeding of the International Conference on Global Education and Learning 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to explore the integration of financial literacy into context-based mathematics education at the elementary school level by emphasizing the use of local knowledge in learning activities. Employing a qualitative descriptive approach, this research investigates the experiences and perceptions of students and teachers involved in mathematics learning that connects mathematical concepts with real-life financial situations, such as budgeting, saving, and personal financial management. Data were collected through interviews, classroom observations, and documentation analysis to obtain a comprehensive understanding of the learning process and its outcomes. The findings indicate that integrating financial literacy into context-based mathematics learning enhances the relevance of mathematical content and facilitates students’ conceptual understanding. Students reported increased interest and engagement in mathematics lessons, as well as greater confidence in applying mathematical skills to manage personal finances. The use of familiar financial contexts enabled students to perceive mathematics as meaningful and applicable to their daily lives. Teachers identified limited instructional time and difficulties in explaining abstract concepts as key obstacles in the implementation process. Overall, the results suggest that context-based mathematics learning integrated with financial literacy has strong potential to improve students’ mathematical understanding and financial awareness while fostering practical life skills. Nevertheless, effective implementation requires careful instructional planning, adequate time allocation, and appropriate pedagogical strategies to address complex financial concepts. This study contributes to the growing body of research on contextualized mathematics education by highlighting the importance of integrating local context and financial literacy to enhance the quality and relevance of elementary mathematics education.

Fairuz Sabiq; Muhammad Himmatur Riza; Masjupri Masjupri; Andi Mardian

Proceeding of the International Conference on Law and Human Rights 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The determination of the beginning of the lunar month is an important issue in religious practice and the establishment of the Hijri calendar in Indonesia. The diversity of imkan rukyat criteria used across countries necessitates an evaluation of international standards, including the 2016 Turkish Criteria, which are considered more progressive with parameters of a minimum crescent altitude of 5° and an elongation of 8°. This article examines the relevance of the 2016 Turkish Criteria within the astronomical and jurisprudential context of Indonesia, as well as its implications for the process of determining the beginning of the lunar month by the government and Islamic organizations. Through literature review, comparative astronomical analysis, and examination of hisab–rukyat practices in recent years, this study finds that the 2016 Turkish Criteria exhibit strong astronomical consistency and can enhance calendar predictability. However, its application in Indonesia may lead to discrepancies with the government’s criteria, which currently require a crescent altitude of 3° and an elongation of 6.4°. These implications include potential differences in month beginnings, the need for harmonizing criteria, and the importance of dialogue between national and international astronomical authorities. This study recommends strengthening astronomical and jurisprudential assessments prior to adopting new criteria and encourages the integration of global data to improve the accuracy of the Hijri calendar in Indonesia.

Putri Rindu Kinasih

Jurnal Ilmuan Bahasa dan Sastra Inggris 2025 Asosiasi Periset Bahasa Sastra Indonesia

The animated film KPop Demon Hunters quickly became a worldwide hit, reaching the top of Netflix's global charts with over 33 million views in just two weeks. The highly acclaimed film KPop Demon Hunters has been the subject of some research due to its notable accomplishment. Yet, none of the research above discusses the symbolism that is richly put in the movie. Thus, the research attempts to elaborate on the representation of symbolism in order to provide an alternative viewpoint of the Kpop Demon Hunters, particularly the well-known villain, the Saja Boys. In order to study the underlying meaning of the Saja Boys, the author employs the qualitative method and applies Vrabel's study of deadly sin in relation to the religious symbol. This study concludes that the members of the Saja Boys represent symbolism of the deadly sins, which are anger, envy, greed, lust, pride, gluttony, and sloth. These vices are shown from the behavior of the Saja Boys, such as barking towards fans aggressively, being envious of one’s freedom and happiness, stocking food as much as possible, giving sexual gratification through physical appearance, and being overly proud of it. Not only that, the members of Saja Boys also portrayed the action of overconsumption and laziness.

Muhammad Adithya Sasmitha; Luqman Effendi

Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan 2025 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Background: Sleep disorders in adolescents are a significant health problem, with a global prevalence reaching 57.8% and particularly high rates in several cities in Indonesia. Poor sleep quality negatively impacts physical health, such as the risk of cardiovascular disease and anemia, as well as mental and cognitive health. Sleep behavior is influenced by a dynamic interaction between personal and environmental factors, as explained in Social Cognitive Theory (SCT). Research Objective: To identify the determinants of sleep deprivation in adolescents, specifically individual and environmental factors, based on a Social Cognitive Theory (SCT) perspective through a literature review from 2019 to 2025. Method: This study utilized a literature review. To obtain research data, the authors searched for scientific articles through Google Scholar, PubMed, and ScienceDirect databases, then analyzed 10 articles that met the inclusion criteria, published between 2020 and 2025. Results: Factors significantly associated with adolescent sleep quality were identified, with individual factors being the most dominant determinant (found in 7 studies), including academic stress and smartphone addiction. Furthermore, a positive association was found with environmental factors (found in 4 studies), such as bright lighting, noise, and uncomfortable room temperature. Conclusion: Within the framework of Social Cognitive Theory, adolescent sleep quality is the result of a reciprocal interaction between personal factors (perceived stress and self-control over gadgets), the physical environment, and sleep behavior. Individual factors such as stress and nighttime gadget use reduce self-efficacy for regular sleep, which is exacerbated by an unfavorable environment.

Hanifatur Rizqi; Eko Adi Sumitro

Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 2025 Fakultas Teknik Universitas Maritim AMNI Semarang

This study aims to enhance elementary school students’ motivation to learn English and to identify the factors contributing to their low motivation. The research is grounded in the need to prepare students for the global era, in which English proficiency is an essential skill from an early age. The study employs a Classroom Action Research (CAR) method using the Kemmis and McTaggart model, consisting of planning, action, observation, and reflection stages. Data were collected through observations, learning outcome evaluations, and interviews with English teachers. The findings reveal that students’ low motivation is influenced by perceptions that English is difficult, the lack of engaging teaching methods, limited learning facilities, and students’ weak willingness to learn. The implemented actions—such as using songs, educational games, teaching aids, role-play activities, and interactive communication—significantly increased students’ activeness and motivation. Moreover, the study emphasizes the importance of introducing English at the elementary level, as ages 6–13 represent a critical period for language development. With appropriate external motivation and strong teacher support, English learning becomes more effective, enjoyable, and meaningful. This study recommends that English instruction continue to be implemented in elementary schools through creative teaching methods and sufficient learning facilities

Rizki Gilang Ramadhan; Laila Fitriah

Misterius: Publikasi Ilmu Seni dan Desain Komunikasi Visual 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This study aims to describe and analyze the activities taking place in the Rumah Adat Tinggi of Rengat as a reflection of the social and cultural identity of the Indragiri Hulu community. The research is motivated by the functional shift of traditional houses amid modernization, which threatens the continuity of local wisdom. This study employs a qualitative descriptive method. Data were collected through field observations, interviews with cultural figures and caretakers, and documentation of cultural events held in the traditional house. The findings indicate that the Rumah Adat Tinggi serves not only as a historical heritage but also as a social and cultural center for the community. Activities within it embody values such as mutual cooperation, deliberation, respect for ancestors, and cultural education for the younger generation. From the perspective of functionalism, the traditional house operates as a social system that maintains societal balance through social, cultural, and integrative functions. This research emphasizes the importance of revitalizing the Rumah Adat Tinggi to ensure its continued role as a living space for cultural transmission amid globalization.

Iren Grecia br Sinaga; Rispi Aeni Nurhalifah; Tanti Amalia Hidayat; Abdilah Abdilah

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This paper discusses the role of the global minimum tax in addressing tax avoidance by multinational corporations in Indonesia. This policy is the result of an agreement between the OECD/G20 (Organization for Economic Co-operation and Development) in the Base Erosion and Profit Shifting (BEPS) 2.0 project, which aims to reduce global tax avoidance practices by multinational corporations (MNEs). With a minimum rate of 15%, the GMT is expected to create fiscal justice and strengthen the tax base in developing countries like Indonesia. This research uses a qualitative approach based on a review of literature from the OECD, IMF, and academic journals. The analysis shows that the implementation of the GMT has positive potential in increasing state revenues, but also poses administrative challenges and the risk of reducing investment competitiveness. The Indonesian government needs to adjust tax regulations and strengthen fiscal administration capacity to optimize the benefits of this policy. This study also confirms the importance of international cooperation in the successful implementation of the GMT and reducing the potential for tax avoidance by multinational corporations. Furthermore, regular monitoring and evaluation are needed to assess the impact of this policy on the Indonesian economy and to ensure that the implementation of the GMT does not hinder economic growth and investment in strategic sectors.