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Creative behavior has an important role in the world of management and innovation, especially in the era of globalization and increasingly fierce business competition. This research aims to explore the world of creative behavior, focusing on aspects of innovation, imagination, and its influence in everyday life. In addition to having a significant impact in the realm of business and management, creative behavior also has a great influence in everyday life, covering various aspects such as art, education, health, and social relations. The importance of creative behavior in the context of management is emphasized, where innovation and imagination are vital triggers of creativity. Furthermore, this study aims to identify the factors that influence an individual's level of creativity, with the hope of making a tangible contribution to the development of innovative management strategies. Through a deeper understanding of these factors, leaders and management practitioners can develop a holistic approach to encourage creativity in the work environment. By integrating the results of this study into management practice, it is hoped that a work environment that facilitates creativity, innovation and sustainable growth can be created

This study aims to analyze the adaptation of accounting practices in Indonesia and Malaysia within the context of globalization, focusing on the cultural differences that influence the implementation of accounting standards. In the era of globalization, companies in both countries face challenges in enhancing transparency and accountability in their financial reports. The research method employed is qualitative analysis, gathering data from relevant literature, interviews with accounting professionals, and case studies of companies in both countries. The findings of the study reveal that, while Indonesia and Malaysia are working to adopt International Financial Reporting Standards (IFRS), there are significant differences in how the two countries apply accounting practices. In Indonesia, accounting practices are still influenced by local cultural values and a more flexible legal system, while Malaysia demonstrates a higher and more consistent level of IFRS adoption. These findings emphasize the importance of considering cultural and legal contexts in adapting accounting practices. This research makes a significant contribution to stakeholders, including companies and regulators, in understanding the challenges and opportunities in improving accounting practices in the era of globalization. Additionally, it identifies the need for better training and education for accounting professionals in both countries. Therefore, this study is expected to serve as a reference for future research on the adaptation of accounting practices in developing countries.

This paper examines the influence of globalization, particularly the spread of English, on the linguistic landscapes of Monaco and Indonesia. The study investigates how the introduction of English as a global lingua franca has affected local languages, cultural expressions, and communication practices in both countries. Using sociolinguistic frameworks, the paper discusses the positive and negative consequences of this linguistic evolution on national identity and cultural integrity.

The flow of globalization and digitalization is a phenomenon that is present in our daily lives, both in material form and in our minds. In this digital era, people meet and interact in a globalized, seamless space and send ideas, opinions, behaviours, habits, cultures, and ideologies to each other. The impact of global social change that has also hit Indonesia with the rapid development of this technology, not only has the potential to have a positive effect on national life and humanity universally but can also have a negative impact. This is a literature study with a reflective and critical studies approach, which is presented in a descriptive-analytical critical manner as a doctrinal reflection and to formulate theoretical conclusions regarding Pancasila as an ideological foundation for the development of science in the academic community in Indonesia and the challenges of globalization that threaten it. This study found that in responding to this current situation, the resilience of the values ​​that are the basis for the development of science is greatly needed. In the current context, the values ​​of Pancasila can become a collective consciousness to maintain the preservation of national identity in the academic community and the results of its scientific development.    

This article examines the theological basis and implementation of mission in the New Testament and its relevance to the church today. This research is motivated by the crisis of missionary identity in the church amid the challenges of globalization, secularization, ecological crisis, and relativism of truth. The main focus of this research is on the concept of missio Dei, which emphasizes that mission originates from the initiative of the Triune God, not solely from the church. The objective is to analyze the theological foundations of mission in the New Testament and how the church lives out its calling as a sent community. The method used is qualitative, employing a literature review approach to the Bible, theological literature, and academic journals. The main findings show that mission is the identity of the church, not just one of its programs. Mission in the New Testament is Trinitarian, holistic, and includes the proclamation of the Gospel, acts of love, social justice, and the formation of an inclusive community. The early church set an example through its living witness and cross-cultural evangelism. In the contemporary context, implementing mission requires contextual approaches such as digital ministry, social empowerment, discipleship, and interdenominational collaboration. The synthesis of key ideas emphasizes that mission cannot be separated from the existence of the church; without mission, the church loses its identity. In conclusion, the church today is challenged to return to the contextual, transformative, and Spirit-led mission of the New Testament to remain relevant in an ever-changing world.

This research explores the transplantation of laws, especially how the process of adopting foreign laws into the Indonesian legal system faces challenges in the era of modernization, which often clashes with the norms that exist in society. Legal transplantation means the transfer of the legal system from one country to another with different social contexts and legal systems, a phenomenon that is increasing as globalization progresses. Many countries adopt foreign laws to accelerate legal reform and meet international standards, but this process is not without its challenges. This often raises legal political problems, including the potential threat to national legal identity. The selection of foreign laws that are not careful can have a bad effect on our current legal system. In this study, readers are invited to understand the importance of legal political challenges and the transplantation of foreign laws that are included in our national law.

This research examines the opportunities and challenges in the development of Buddhist traditions in Indonesia, with a specific focus on the role of Tri Dharma (三教 Sam Kauw) as a tradition-strengthening element in fortifying Buddhism in Singkawang City, West Kalimantan. The research is grounded in the dynamic development of Buddhism in Indonesia, which has been influenced by modernity and diverse interpretations of teachings. Utilizing a qualitative descriptive method through observation, interviews, and document analysis with religious leaders and Buddhist adherents in Singkawang City, particularly at the historic Vihara Tri Dharma Bumi Raya (established 1873-1878), the findings reveal that the Tri Dharma tradition—integrating Buddhism (佛教), Confucianism (儒教), and Taoism (道教)—holds significant potential in strengthening religious identity and practices through values of wisdom, virtue, and harmony integrated into daily life. The research identifies key opportunities including strong cultural identity, vibrant ritual traditions (Cap Go Meh festival, Tatung rituals), community support structures, and religious tourism potential. However, challenges include limited deep understanding of Tri Dharma teachings among younger generations, influences of popular culture that erode traditional values, pressures of globalization, and modernization impacts. The research implications emphasize the necessity of systematic efforts in socializing and internalizing Tri Dharma teachings through formal and non-formal education, digital media engagement, youth involvement in Vihara activities, tradition documentation and preservation, and inter-Vihara collaboration to ensure Buddhist traditions continue to develop and strengthen their existence in Indonesia's pluralistic society.

Local wisdom functions as a bridge between spirituality and sustainable living, especially in rural communities such as Wates Village. This article explores the integral role of local wisdom in maintaining cultural heritage and environmental balance in villages. Through in-depth study of traditional practices, such as the ritual of recitation of petilasan, earth almsgiving, and others. this research highlights how these customs are deeply rooted in spiritual beliefs that encourage ecological conservation. This paper argues that local wisdom in Wates Village not only strengthens cultural identity but also provides practical solutions for sustainable development. By examining how spirituality influences conservation efforts and community resilience, this research highlights the broader implications of local wisdom in addressing modern challenges. These findings show that the application of traditional knowledge systems can make a significant contribution to cultural continuity and environmental sustainability, as well as providing valuable insights for communities facing the pressures of globalization and environmental degradation. This research uses an interview method by going directly to meet the community and mingle so they can find out about the local wisdom that exists in this place. The aim of this research is to find out how much local wisdom exists in this village so that we KKN 102 students understand more about the culture in this village.

In the era of globalization, financial technology (fintech) has enabled society to access financial services quickly and efficiently. However, the emergence of illegal Fintech presents risks to consumers, such as financial losses and privacy breaches. Legal protection for victims of illegal fintech practices is important to ensure the safety and rights of consumers. This study aims to identify the legal consequences of illegal P2PL Fintech and evaluate legal protection for victims in the context of the case study Decision Number 3115 K/PDT/2021. The study uses a normative juridical method by analyzing relevant legal texts, such as laws, regulations, and court decisions. The results show that the legal consequences of illegal Fintech include law enforcement actions, compensation for victims, regulatory prevention efforts, and improved consumer protection. Victims of illegal Fintech practices receive legal protection from existing regulations and law enforcement. Court decisions, such as Decision Study Number 3115 K/PDT/2021, serve as important legal precedents in addressing these illegal practices. Thus, this research provides a better understanding of consumer protection in illegal fintech practices and emphasizes the importance of strict regulations and effective law enforcement in maintaining the integrity of the fintech industry and public trust.

This study examines the role of Micro, Small and Medium Enterprises (MSMEs) in increasing exports with a focus on the contributions and challenges faced by MSMEs in the current context of economic globalization. The descriptive analysis method is used to identify factors that influence MSME participation in international markets. The results show that MSMEs play an important role in the expansion of a country's foreign trade, although they also face various obstacles such as access to global markets and competition with large companies. This research provides in-depth insight into the strategies needed to strengthen the contribution of MSMEs to the global economy.    

Constitutionally, tax collection is regulated in Article 23A of the 1945 Constitution of the Republic of Indonesia which confirms that taxes and other coercive levies are for state needs as regulated by law. Tax regulations themselves are regulated in Law of the Republic of Indonesia Number 28 of 2007 concerning General Provisions and Tax Procedures. Tax is an official state levy on taxpayer citizens. What is meant by taxpayer is an individual or entity including taxpayers, tax holding agents and tax collectors who have tax rights and obligations in accordance with the provisions of tax laws and regulations. As time goes by and the development of economic globalization, there is a lot of potential for crimes or crimes in the economic sector committed by corporate business actors. The difficulty of holding corporations criminally liable results in many material and immaterial losses to the state. However, criminal liability in the form of strict liability can provide a solution to this problem. Where full corporate criminal liability (strict liability) states that corporations can be held criminally liable. This research uses normative research methods by taking a statutory approach and a conceptual approach. The data obtained in this research was through literature study by collecting data from secondary legal materials, namely primary data, secondary data and tertiary data related to the problem formulations that will be discussed in this research. Then the data obtained is analyzed and described qualitatively. The aim of this research is to determine the modus operandi of perpetrators in committing criminal acts of tax evasion based on Law of the Republic of Indonesia Number 28 of 2007 concerning General Provisions and Tax Procedures and to find out how criminal law is applied to corporations for criminal acts of tax evasion based on Law of the Republic of Indonesia Number 28 of 2007 concerning General Provisions and Tax Procedures.

This study aims to analyze the role of Social Studies (IPS) in transmitting citizenship values to high school students. In the context of globalization and rapid social changes, citizenship education through IPS is considered essential for strengthening national identity and instilling democratic values and social responsibility. The research method used is a descriptive qualitative approach, with data collection techniques including semi-structured interviews, non-participant observation, and document analysis. The research sample consists of 10 IPS teachers and 20 high school students in city X, selected through purposive sampling. The collected data were analyzed through data reduction, data presentation in the form of descriptive narratives, tables, or diagrams, and conclusion drawing with data triangulation. The results show that 78% of students who study IPS have a better understanding of their rights and obligations as citizens compared to students who do not study IPS. Interviewed teachers stated that IPS not only teaches history and geography but also the values of democracy, tolerance, and social justice. This study confirms that IPS is a crucial tool in building knowledgeable and active citizens. These findings support the citizenship education theories of John Dewey, Albert Bandura, and the constructivist theories of Jean Piaget and Lev Vygotsky. Overall, IPS is effective in shaping the character and citizenship identity of students, preparing them to become positive agents of change in society  

This study examines the effect of reward and punishment on employee performance at PT Nadia Rahma, it is important to understand these dynamics in improving the quality of human resources in the era of globalization. The methodology used is a quantitative approach with multiple linear regression, involving 48 employees selected using the saturated sample technique. The results show that reward has a positive and significant effect on performance, while punishment has a negative and significant effect. Simultaneously, these two variables affect performance by 18.4%. These findings are in line with previous research, but also highlight the negative impact of excessive punishment. This study adds novelty by identifying the percentage effect of reward and punishment, providing an in-depth insight into the interaction of the two variables in the context of demolition companies.  

Medical tourism is a new form of tourism and medical services by getting health services according to expectations to a certain area. In an effort to develop the health system and competition as well as the impact of health globalization, it is possible that medical tourism will lead to intense competition between hospitals in providing quality services and superior service products provided by these hospitals in attracting patients to come for treatment. Assessing the potential for the development of medical tourism in Indonesia and analyzing government regulations on the development of a medical tourism strategy in Indonesia. The method used is normative juridical, or legal research conducted by examining legal literature as primary material. Some things that must be considered in developing hospitals in Indonesia that have the potential to develop medical tourism services are tariffs, service quality, hospital accreditation, marketing, access to treatment from the aspect of transportation, availability of health workers and types of treatment. The central government, the ministry of health and local governments as policy or regulatory makers in terms of medical tourism in Indonesia play an important role. There needs to be regulations or policies that regulate matters related to medical tourism so that it is not just a discourse.    

In the era of globalization, intense competition drives companies to expand their markets, particularly in Indonesia's rapidly growing tourism sector. Batam, as a Free Trade Zone and a potential tourist destination, has experienced a significant increase in international tourists, fostering the growth of the hospitality industry. PT. Trikarya Era Sukses Medan established the Ibis Style Hotel Batam, offering facilities comparable to four-star hotels to attract consumers amid tight competition. This study analyzes the influence of service quality, business facilities, and consumer satisfaction on customer loyalty at the hotel. The population in this study consists of all guests staying at Ibis Style Hotel Batam, totaling 3,689 individuals. Accidental sampling is the technique used for sample collection, and the sample size is 110 individuals. The data collection method employs questionnaires. The study results indicate that: (1) Service quality significantly affects customer loyalty, (2) Business facilities significantly affect customer loyalty, (3) Consumer satisfaction significantly affects customer loyalty, (4) Service quality, business facilities, and consumer satisfaction collectively and significantly affect customer loyalty.

This article examines the role of customary norms and values ​​in everyday life in society. Customary norms and values ​​are an integral part of culture that shape the identity and character of a community. The research results show that customary norms and values ​​function as behavioral guidelines, maintain social harmony, and strengthen solidarity between community members. Apart from that, customs also play a role in ritual ceremonies and various social activities that reflect togetherness and mutual cooperation. Although modernization and globalization pose challenges to the preservation of traditional customs, many communities are trying to maintain and adapt these values ​​in the contemporary context. This article emphasizes the importance of understanding and respecting traditional norms and values ​​to maintain the sustainability of local culture amidst the changing times.

This research was carried out with a literature review study to find out findings regarding the development of Business Process Management (BPM) and its implementation in business and various fields in the era of increasingly rapid digitalization and globalization. This research was conducted to complement and expand literature sources regarding BPM from previous research. The method used is a study literature review of 30 internationally indexed articles from Google Scholar from 2020-2024. The results of the literature review study analysis explain BPM as a foundation for business processes in various fields, especially digital transformation and digital innovation. BPM also contributes to BCT, CBP, quality management, IT, AI, IoT, PPM, ABPMS and others. However, it does not have a significant effect on measuring financial risk in company performance so that it contributes to the literature and development of this topic for researchers and practitioners in the future.

German language learning in High School (SMA) holds significant importance in the current era of globalization. The complexity of German grammar, including gendered nouns and article usage, demands innovative approaches in the learning process. This research explores innovative learning methods, focusing on the implementation of Game Based Learning (GBL) and the teaching of Nomen materials, to enhance the effectiveness of German language learning in SMA. The primary goal is to increase student participation and equip them with strong communication skills in German. Research findings indicate that integrating innovative learning methods, such as GBL, can serve as effective tools in achieving improved German language learning outcomes in SMA.

German language learning in High School (SMA) holds significant importance in the current era of globalization. The complexity of German grammar, including gendered nouns and article usage, demands innovative approaches in the learning process. This research explores innovative learning methods, focusing on the implementation of Game Based Learning (GBL) and the teaching of Nomen materials, to enhance the effectiveness of German language learning in SMA. The primary goal is to increase student participation and equip them with strong communication skills in German. Research findings indicate that integrating innovative learning methods, such as GBL, can serve as effective tools in achieving improved German language learning outcomes in SMA.

The civil law and common law systems are two primary approaches in global legal systems, each with unique principles, histories, and applications. Civil law, widely implemented in most European countries and those influenced by the Roman system, is based on the systematic codification of written laws. The main sources of this law are legal codes and legislation issued by legislative bodies. Judges interpret the law by referring to the established legal texts. On the other hand, common law developed in England and subsequently influenced countries that were once British colonies, such as the United States and Australia. This system emphasizes legal precedents set by judges' decisions in previous cases. Its principle is the doctrine of stare decisis, which means respecting previous decisions when similar cases arise in court. Key differences between them include the way laws are formed, the role of judges, and the approach to evidence. Civil law tends to be more structured and based on legislation, whereas common law is more flexible, relying on case interpretations to form the law. Nonetheless, globalization has led to the adoption of elements from both systems in other countries, creating hybrid or mixed systems in modern legal practice.