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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.

Sriwijaya 8 Kost is an accommodation business located in Curug Sangereng, Gading Serpong. This business was developed to meet the housing needs of students and workers in the area. This study aims to analyze the feasibility of Sriwijaya 8 Kost based on nine aspects, namely legal aspects, human resource management aspects, market and marketing aspects, technical aspects, consumer behavior aspects, financial aspects, PEST aspects, environmental & industrial aspects, and risk aspects. This study uses a qualitative approach with a case study method through observation, interviews, and document analysis. The results show that the business has great market potential, supported by its strategic location and appropriate consumer segmentation. Technical planning related to facilities, layout, and operations has been well designed to ensure the comfort and safety of residents. Financial analysis shows that the business is feasible with a BEP of 3 rooms per month, a payback period of 7.7 years, an IRR of 5.023%, and an ROI of 129.5%. External factors such as government policies and high demand for housing further strengthen the feasibility of the business. Overall, Sriwijaya 8 Kost is deemed viable for operation and development, with a need for continuous improvement in legality, financial record-keeping, service quality, and risk mitigation.

Break-even point analysis is conducted to assess a company's performance, providing insight into the importance of financial bookkeeping and economic analysis. It can also be used as a consideration for entrepreneurs in making decisions related to sales activities. Break-even point refers to a concept used in financial planning to determine the level of sales or revenue required to cover all costs and expenses, resulting in zero profit or loss. The PKM training is conducted in three stages: the preparation stage, where an initial survey is conducted to determine participants' knowledge of the Break-Even Point (BEP) calculation. The implementation stage, where training is provided to all fishermen on the BEP calculation. The monitoring and evaluation stage, where the implementation of the BEP calculation is monitored and the fishermen's understanding of the break-even point is evaluated. Break-even point (BEP) training is expected to improve business owners' and crew members' understanding of the BEP concept and enable them to apply BEP calculations in decision-making.

Wahno Subdistrict in Abepura District, Jayapura City, faces drainage problems that disrupt the area’s water management function. The varied topography, population growth, and the community’s habit of disposing waste into drainage channels have reduced the system’s capacity and caused frequent waterlogging during rainfall. This study aims to analyze the existing condition of the drainage channels in Wahno and to evaluate their effectiveness in conveying stormwater flow. The research methods include field surveys, channel dimension measurements, capacity calculations, and analysis of the effective volume compared to actual conditions affected by waste and sedimentation. The data were analyzed using quantitative and descriptive approaches to assess the performance level of the drainage system. The results show that most drainage channels in Wahno are not functioning optimally, with an average effectiveness of only 45–60% due to blockages caused by waste and sedimentation. The main factors reducing drainage effectiveness are decreased storage capacity, substandard design, and lack of regular maintenance. It is concluded that improvements to channel capacity, better waste management, and routine maintenance programs are necessary to enhance the drainage system’s effectiveness.

The rapid growth of online transportation services has significantly transformed urban mobility patterns, including in Abepura District, Jayapura City. This study is grounded in the concept of smart mobility, which emphasizes technological integration, efficiency, and accessibility within the smart city framework. The theoretical foundation draws on consumer preference theory and the Customer Satisfaction Index (CSI) model. A quantitative approach was applied through questionnaires distributed to 100 respondents, supported by secondary data on digital infrastructure and local transport regulations. The analytical methods included conjoint analysis to identify user preferences, CSI analysis to assess smart mobility readiness, and spatial analysis to map infrastructure support. The findings indicate that fare and safety are the most influential attributes shaping user preferences, followed by application usability, transport mode, and travel time. Maxim emerged as the most widely used application, followed by Grab and Gojek. The CSI score reached 77.60%, categorized as “highly ready,” though gaps remain in intermodal integration and waiting time efficiency. Spatial analysis confirmed that the coverage of 16 BTS towers in Abepura adequately supports online transportation operations. In conclusion, online transportation services in Abepura District demonstrate strong readiness to support the implementation of smart mobility, yet further improvements are needed in modal integration and operational efficiency to ensure sustainable and inclusive urban mobility.

Settlements are an important aspect in regional development, where settlements reflct human activities in fulfilling basic needs for housing. Wai Mhorock Village is one of the administrative villages located in Abepura District, Jayapura City. Based on Regional Regulation No. 18 of 2006 this study aims to analyze and examine the settlement patterns developing in this village and to identify whether population factors are the main influence on settlement distribution, or whether other factors play a role. The research method used is descriptive quantitative. Data collection was carried out through comprehensive field observation, documentation, in-depth interviews and data processing using applications such as ArcGIS, SPSS, or Excel.The results of this study show that the settlement distribution in Wai Mhorock Village is categorized as dispersed. This pattern occurs due to various factors, and based on regression results, it was found that population variables—such as those not yet working and those already employed—significantly influence the Y coefficient. From these findings, it is expected that policies can be formulated to enhance regional development and to address issues within Wai Mhorock Village.

This study aims to evaluate the financial aspects of vaname shrimp farming (Litopenaeus Vannamei) with intensive methods at CV Megah Prima Agronusa. The research was conducted with a quantitative descriptive approach, using primary data from field observations and additional data from the literature. Indicators used for financial feasibility analysis include income, BEP (Break-even Point), R/C Ratio (Return on Investment Ratio), ROI (Cost Income Ratio), and PP (Payback Period). The findings of this study indicate that vaname shrimp farming with intensive system in CV Megah Prima Agronusa is financially feasible to do. This can be seen from the total income that reached Rp 1. 300. 947. 352, while the total revenue is Rp 5. 498. 214. 400 and total production costs reached Rp 4.197.267.048. The BEP value in Rupiah is Rp 1. 674. 066. 423, while the BEP in number of units was 23. 197 kg. The R/C Ratio obtained is 1. 30, which indicates that this business is feasible because it is greater than 1. The ROI obtained is 63%, which indicates that this business is appropriate because the standard ROI common in companies ranges from 15% to 25%. The resulting payback period is 1.58, meaning the time required to recoup the investment is 1 year, 5 months, and 8 days. This indicates the business is viable, as the standard payback period for real businesses, including agribusinesses, ranges from 3 to 5 years.

Maintaining employee engagement presents a significant challenge for organizations, particularly when dealing with Generation Z, who possess unique characteristics, strong technological orientation, and high expectations regarding fairness in the workplace. One crucial factor believed to influence the level of employee engagement is organizational justice. This concept encompasses employees’ perceptions of fairness in the distribution of outcomes (distributive justice), the procedures applied (procedural justice), interpersonal treatment (interpersonal justice), and the clarity of information provided (informational justice). This study aims to examine the contribution of organizational justice to employee engagement among Gen Z employees at the Habepro Radionet Indonesia network. The research employed a quantitative approach with a simple linear regression method. The study population comprised all permanent Gen Z employees working within the network, with a sample size of 35 respondents. Data were collected using an organizational justice questionnaire covering its four dimensions and the Employee Engagement Scale (EES) to measure engagement levels. Data analysis was conducted using SPSS software through a simple linear regression test. The results revealed that organizational justice has a significant effect on employee engagement (p < 0.05), with a coefficient of determination of 0.528. This indicates that 52.8% of the variation in employee engagement can be explained by perceptions of organizational justice, while the remaining percentage is influenced by other factors beyond the scope of this study. These findings highlight the strategic importance of implementing fairness principles within organizations to enhance employee engagement, especially among Gen Z employees who tend to be more sensitive to equitable treatment, transparency of information, and open communication. Therefore, organizations are encouraged to design policies, procedures, and workplace interactions that foster a sense of justice, thereby sustaining employee engagement and contributing positively to overall organizational performance.

This study examines the ratification of the Multilateral Convention to Implement Tax Treaty Related to Measures to Prevent BEPS through Presidential Regulation (Perpres) No. 77/2019. This ratification raises legal issues because Law No. 24 of 2000 concerning International Agreements stipulates that the ratification of certain international agreements should be carried out through a Law or Presidential Decree. This study uses a normative legal method with a statutory approach to analyze the conformity of Perpres 77/2019 with Law No. 24 of 2000 and the theory of the hierarchy of legal norms. The results of the study indicate that Perpres 77/2019 is formally flawed because it conflicts with Law No. 24 of 2000, but in substance it is appropriate for use.

This research aims to analyze the financial feasibility and marketing strategy of Etawa goat farming in Kaligesing District, which is recognized as one of the main centers for Etawa goat breeding in Indonesia. The case study was conducted at Setia Farm, a representative and active breeder in the region. The financial analysis employed several indicators, including Break-Even Point (BEP), Net Present Value (NPV), Internal Rate of Return (IRR), and Gross Benefit-Cost Ratio (Gross B/C). The findings show that the Gross B/C value reached 4.7, indicating a high return compared to investment cost. The NPV value was positive, and the IRR exceeded the prevailing loan interest rate, highlighting that the business generates significant profitability over time. Additionally, the BEP was achieved in a relatively short period, which signifies the business has strong potential for short-term capital recovery and low financial risk. From a marketing perspective, Setia Farm implements a combination of product excellence, adaptive pricing strategies, diverse distribution channels, and active promotional efforts. Their flagship products—mainly superior Etawa goats and processed dairy products—are positioned to meet market demand effectively. The farm also uses both direct marketing and digital platforms, such as social media and e-commerce, to expand its reach. Promotion is carried out through agricultural events, online campaigns, and collaboration with livestock communities. These strategies contribute to increasing brand awareness, building customer loyalty, and improving competitiveness. The integration of financial feasibility and strategic marketing supports the sustainability and growth of Etawa goat farming in Kaligesing. The results of this study can serve as a reference for livestock entrepreneurs, investors, and policymakers in developing similar agribusiness models that are profitable, resilient, and market-oriented.

As a key source of animal protein in Indonesia with growing demand, this study examines the income levels of broiler chicken meat vendors at Tanjung Pura Market, Langkat Regency. Despite fluctuating prices and limited purchasing power among consumers, traditional markets continue to serve an essential function in meat distribution. The objective of this research is to assess the income of broiler chicken sellers by analyzing production costs, output, profits or losses, R/C ratio, and break-even point (BEP). Using a total sampling method, ten vendors at Tanjung Pura Market were chosen as the research subjects. A qualitative approach was applied through descriptive analysis.

This study aims to analyze the performance and conduct reverse engineering of the Francis Turbine runner at the Tanggari 1 Hydroelectric Power Plant (PLTA Tanggari 1) through 3D scanning and Computational Fluid Dynamics (CFD) simulation. The main objective is to evaluate the turbine's efficiency and identify areas for improvement in the runner geometry. Data from the 3D scan are used to reconstruct a CAD model, which is then numerically tested to predict hydraulic performance. CFD simulations are carried out under various guide vane openings and head variations. The simulation results show a maximum efficiency of 93% at a head of 122.4 meters with a guide vane opening angle of 26° and a flow rate of 8.5 m³/s. The resulting performance curve and hill chart indicate the optimal operating point or Best Efficiency Point (BEP), which serves as a critical reference for turbine operation settings. Flow phenomena such as separation and vortex formation were detected under off-BEP operating conditions, potentially causing pressure fluctuations and vibrations. As a technical recommendation, it is advised to operate the turbine close to the BEP to minimize vibrations and energy losses. Furthermore, the runner geometry obtained from reverse engineering can serve as a basis for component refabrication and the development of new runner designs that are more adaptive to varying load conditions.

Empty oil palm bunches processed by palm oil mills in Indonesia are still abundant, reaching 56.35 million tons per year. Empty oil palm bunches contain around 40% cellulose, so they can still be used for various derivative products, one of which is composite products. The use of empty oil palm bunches as raw materials for Bioplastic production is a series of ongoing research, one of which is starch-cellulose blend, but until now it has not been successfully commercialized. The design of the starch cellulose blend bioplastic industry using palm oil as raw material produces two factories, namely a cellulose factory and a composite bioplastic factory. Both factories are designed in separate buildings. The separation of cellulose from TKKS uses a chemical method with soda, after mechanical treatment of size reduction. The industry is designed in 3 scales of production capacity, namely a large scale of 190,000 tons / year, medium 115.00 tons / year, and small 40,000 tons.year. The financial analysis of the three scales of production capacity as a whole is declared feasible. Profit margin is calculated at a minimum of 17.6%. The average payback period is between 3-5 years with an IRR of 24-49%. Analysis of the economic value produces an EScale index of 0.64 which indicates that the economic scale has been achieved. The economic scale of the starch cellulose blend bioplastic industry from TKKS is at a production capacity of 40,000 tons per year with a minimum supply of TKKS raw materials of 20,203 tons/year. At the smallest economic scale, the BEP is actually only 6627.4 tons/year, where this condition can be achieved because the industry has relatively small fixed costs.

This literature aims to find out about the problems and prevention of homesicknessexperienced by new students in tertiary institutions. and provide readers with an understanding of homesickness and how to prevent it. The various subtopics presented in this literature include factors of homesickness, impacts of homesickness, forms of homesickness, and prevention of homesickness, all of which are discussed in detail in this literature. The results of this study indicate that there are several factors that cause first-year students in tertiary institutions to experience homesickness, as it is known that if there is a cause and effect there must beprevention. This literature explains what to do when someone experiences a homesickness reaction such as positive thinking.

This study aims to compare the level of carbon monoxide (CO) air quality in Green Open Space (GOS) and Non-Green Open Space (NGOS) along the Abepura–Sentani main road in Jayapura City. The research was conducted in two locations: the Taman Makam Pahlawan Denzipur Waena (GOS) and the front area of Mega Waena (NGOS). CO levels were measured using a CO smart sensor over a period of one week, with measurements taken in the morning, noon, and afternoon at six sampling points. The findings indicate that CO concentrations are significantly lower in GOS areas compared to NGOS areas. The presence of vegetation in GOS helps reduce CO pollution by acting as a natural filter. These results highlight the importance of maintaining and developing green open spaces in urban areas as part of efforts to reduce air pollution and improve public health.

This research aims to determine the total production costs, total revenue and business income, as well as the break-even point, return on investment, revenue to cost ratio, and payback period in the cultivation of vannamei shrimp (litopenaeus vannamei) over a period of 6 months. The research will be conducted from July to December 2024. It employs a quantitative analysis method with interviews and field observations to collect data. The results of this study show that the total costs incurred amount to Rp 2,370,177,864. Meanwhile, the total revenue generated is Rp 2,798,691,706 and the total business income is Rp 428,513,842. Furthermore, the financial analysis includes the Break Event Point (BEP) or break-even point obtained for this business, which is a BEP price of Rp 65,173/kg and a BEP unit of 6,376.09 Kg, the Return On Investment (ROI) for this business is 22%, the Revenue to Cost Ratio (R/C Ratio) for this business is 1.18, and the Payback Period (PP) for this business is 4.46.

This study aims to analyze the spatial distribution patterns and business characteristics of Coffee Shops in Wai Mhorock Sub-district, Abepura District, Jayapura City. The rapid growth of Coffee Shops in this area is influenced by its strategic location, situated near educational institutions, shopping centers, and social activity hubs. The research employs a quantitative approach with spatial mapping techniques using Geographic Information Systems (GIS) and field surveys to identify the characteristics of each business. The results show that the spatial distribution of Coffee Shops in Wai Mhorock tends to be clustered, with a high concentration along main roads and community activity centers. The characteristics of the businesses vary in terms of venue concept, types of menus offered, operational hours, supporting facilities, and target consumers. Most Coffee Shops target young people such as students and university attendees by offering a cozy atmosphere and free internet access. In conclusion, understanding the spatial patterns and business characteristics of Coffee Shops can serve as a foundation for sustainable urban spatial planning and business development. This study also provides recommendations for entrepreneurs and local governments to consider location, accessibility, and environmental impacts in managing commercial space.

Coastal areas are transitional areas between land and marine ecosystems that are very vulnerable to natural disasters, one of which is abrasion. Coastal abrasion is the process of erosion of coastal areas caused by wave activity, ocean currents, and human activities such as infrastructure development and sand mining. Ciberi Beach (Tanjung Ciberi) located in Enggros Village, Abepura District, Jayapura City, is one of the coastal areas that experiences continuous abrasion. Its strategic location and direct facing the Pacific Ocean makes this area very vulnerable to coastal erosion. Based on the author's experience while conducting Field Work Practices at the Papua River Basin Center (BWS Papua), it is known that abrasion has caused damage to public facilities and significant coastline decline since 2019 (Cepos, 2024). Strong suspicions arose from the community based on the results of interviews conducted that the construction of the Youtefa Bridge contributed to the acceleration of abrasion. Previous research also showed that the rate of abrasion in the Yos Sudarso Bay area, including Ciberi Beach, reached 0.89 meters per year. Therefore, this study aims to analyze the level of damage to Ciberi Beach due to abrasion during the period 2014–2024, and to provide recommendations for handling to reduce the impact of damage in the coastal area.

Land use conversion for vertical hospital development in urban areas represents a strategic response to increasing healthcare demands, particularly in regions with limited land availability. This study aims to analyze the impacts of land use conversion on vertical hospital development in Kelurahan Kota Baru, Abepura District, Jayapura City. The research employs qualitative descriptive methods with spatial analysis and field observations from 2015-2025. Results show significant land conversion from 3.16 hectares (2015) to 0.19 hectares (2025), with wetland areas (58.31%) being the most affected. The study reveals positive impacts including improved healthcare access and local economic growth, alongside negative impacts such as reduced green open spaces and environmental pressure. The findings contribute to sustainable urban planning strategies for healthcare infrastructure development in Papua.

Batik Tanah Liek is one form of Minangkabau cultural heritage that has a unique coloring process that uses natural materials in the form of clay. This study aims to analyze the business planning of Batik Tanah Liek from two main aspects, namely marketing and finance. The method used is a descriptive approach with secondary data and a five-year financial projection simulation. The marketing strategy is focused on cost-based pricing and digital promotion through social media, participation in cultural events, and partnerships with local business actors. Financial analysis includes profit and loss projections, cash flow, and break-even point (BEP) analysis. The results show that the strategy developed is able to provide significant profit growth potential and healthy cash flow. These findings indicate that Batik Tanah Liek has the potential to develop as a competitive and sustainable local fashion brand.