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This study examines the growing debate surrounding the possibility of granting legal personhood to artificial intelligence (AI) systems within contemporary legal frameworks. As AI technologies become increasingly autonomous in decision-making, innovation, and economic interactions, questions arise concerning accountability, liability, and ethical governance. Using a qualitative library research approach, this study analyzes scholarly literature, legal theories, and global regulatory developments related to AI personhood. The discussion explores historical precedents of non-human legal entities, including corporations and natural objects, and compares them with emerging proposals for electronic legal personality. The findings reveal that while functional legal recognition may offer practical solutions for liability and compensation, current AI systems lack consciousness, moral agency, and intentionality required for full legal personhood. Consequently, most jurisdictions prefer human-centered regulatory models emphasizing transparency, oversight, and institutional accountability. The study concludes that extending legal personhood to AI remains premature and that adaptive governance frameworks are more appropriate for managing future AI-related legal challenges

This study examines the gap between Nestlé’s sustainability commitments and the reality of ecological damage caused by the use of unsustainable raw materials in its global supply chain. Using a descriptive qualitative approach based on literature reviews and case study analysis, this study evaluates various data sources, ranging from scientific journals and corporate reports to documentation from independent organizations such as Greenpeace and the Rainforest Action Network. Findings indicate that Nestlé’s procurement of key commodities such as palm oil, cocoa, soy, dairy products, and singleuse plastics significantly contributes to deforestation, systemic plastic pollution, water extraction in vulnerable regions, and greenhouse gas emissions exceeding 87.5 million tons of CO₂e per year. In Indonesia, these highrisk areas are evident in palm oil sourcing in Sumatra and Kalimantan and cocoa sourcing in Sulawesi. Theoretically, this study argues that Nestlé’s sustainability governance exhibits a pattern of strategic decoupling, where public reporting on progress in primary supply chains is deliberately used to mask ongoing environmental damage within their hidden supply networks. Thus, this article makes a critical contribution by integrating supply chain management theory, environmental accountability, and the governance of multinational corporations.

This article examines how business entities construct eco-friendly narratives as strategic persuasive instruments in sustainable product advertising, operating through discursive and ideological mechanisms deliberately managed by corporations. Drawing on Norman Fairclough's Critical Discourse Analysis (CDA) framework, which dissects discourse across three analytical dimensions such as text, discursive practice, and social practice, as a lens to expose corporate ideology concealed beneath sustainability claims, this study analyses four eco-friendly product advertisements from international and domestic brands published between 2020 and 2026. Findings reveal that eco-friendly advertising narratives are constructed through three dominant discursive strategies: 1. Naturalization of consumer identity as a morally responsible environmental subject. 2. Reframing of consumption as a form of activism. 3. Linguistic greenwashing that conceals the contradictions of green capitalism behind vague sustainability lexicons. The study argues that business entities actively manage eco-friendly narratives not merely as informative messages, but as ideological apparatuses that strategically discipline consumer subjectivity, reproduce corporate hegemony, and legitimize green capitalism practices within ecological discourse. Implications for environmental communication studies, advertising regulation, and consumer critical literacy are discussed in the concluding section.

The development of artificial intelligence (AI) has fundamentally transformed digital marketing communication, while emerging as a strategic instrument in public relations practices of global corporations. This study aims to examine the construction of meaning around artificial intelligence as a financial solution within the cultural context of Lebaran, while analyzing the PR communication strategy employed by Google Indonesia in building persuasive messages for its public on digital platforms. The research object is a video advertisement posted on the official Instagram account @googleindonesia on March 7, 2025, promoting the Gemini Canvas feature for managing Tunjangan Hari Raya (THR) budgets. This study employs a descriptive qualitative approach with an interpretive paradigm, integrating two complementary analytical perspectives: first, Roland Barthes three-level semiotic analysis — denotation, connotation, and myth — to deconstruct meaning constructed through visual, verbal, and auditory signs in the advertisement; second, the PR communication strategy framework from Smith (2021) to identify how the choices of mascot, emotional message, and cultural appeal represent strategically planned communication decisions by Google Indonesia. The findings reveal that Google Indonesia constructs Gemini Canvas as an empathetic and culturally aware entity through three key elements: anthropomorphic symbolism in the form of a bespectacled cat functioning as brand mascot, local cultural markers of ketupat and THR, and Arabic-nuanced music that aurally reinforces the Lebaran atmosphere — all representing deliberate strategic PR decisions. From Smith’s (2021) perspective, the advertisement applies a proactive communication strategy combining negative emotional appeal — financial anxiety ahead of THR — immediately followed by positive emotional appeal as a concrete solution through Gemini Canvas, representing a structured form of public perception shaping. At the myth level, the advertisement normalizes reliance on digital platforms through systematic cultural localization. This study contributes to understanding AI-based digital marketing communication strategies and the shaping of public perception on AI technology by global corporations in the Indonesian market.  

Cooperatives in indonesia constitute the foundational pillar of the national economy and hold a constitutionally strategic position. However, their existence is currently under pressure from the hegemony of modern markets, which are dominated by large capital interests and the penetration of digital technology. This study aims to provide a comprehensive mapping of the internal strengths and fundamental weaknesses of cooperatives within the Indonesian market system through a systematic literature review. The analysis examines 24 selected scholarly journal articles published between 2019 and 2026 to ensure the data remains relevant to current economic dynamics. The synthesis indicates that the primary strengths of cooperatives lie in their social capital, the principle of kinship (asas kekeluargaan) which fosters member loyalty, and their potential for digital adaptation as a tool to mitigate economic recessions and the dominance of multinational corporations. Conversely, the findings confirm chronic, unresolved weaknesses, including low managerial professionalism, limited access to capital, and small economies of scale that hinder price efficiency in competitive markets. External challenges, such as the Fourth Industrial Revolution and shifting consumer behaviors, demand that cooperatives undergo immediate structural transformation. This article concludes that the key to cooperative sustainability in the face of modern market hegemony lies in the implementation of agile strategic management, service digitalization, and the strengthening of strategic partnerships. Policy recommendations are directed toward reinforcing regulations that protect the cooperative ecosystem without compromising its inherent competitiveness within the market mechanism.

This research investigates how Environmental, Social, and Governance (ESG) practices influence the tax liabilities of consumer cyclical companies in Indonesia between 2020 and 2024. By employing the Effective Tax Rate (ETR) as a proxy for tax burden, the study analyzes 160 data points from 32 purposively selected firms. Utilizing a Fixed Effect Model for panel data regression, the empirical results indicate that superior ESG performance significantly correlates with a higher ETR. This suggests that corporations with higher sustainability transparency tend to exhibit better tax compliance and avoid aggressive tax avoidance schemes. Grounded in stakeholder and legitimacy theories, these findings underscore that ethical ESG adoption strengthens public accountability and enhances the integrity of corporate governance within the Indonesian capital market.

The governance of natural resources (NR) in Indonesia remains marked by structural inequalities that favor large corporations, while indigenous and local communities are marginalized from access, management rights, and equitable benefit-sharing. Although the Constitution and several laws mandate social justice and ecological sustainability, NR governance practices tend to focus on exploitation and investment acceleration, sacrificing environmental protection and meaningful public participation. This study employs a normative juridical approach to analyze weaknesses in sectoral regulations, overlapping authorities, and their implications for the rights of local communities. Drawing on Satjipto Rahardjo’s progressive justice theory, it offers a reformulation of the concept of “controlled by the state” in Article 33 of the 1945 Constitution as a trustee mandate, rather than a monopoly, placing humans, the environment, and justice as the primary orientation. The proposed legal transformation strategies include revising NR regulations, implementing the Free, Prior, and Informed Consent (FPIC) principle, strengthening community-based management models, recognizing the rights of nature, and establishing participatory oversight mechanisms. This approach is expected to dismantle unequal power relations and direct NR governance toward ecological sustainability, community empowerment, and intergenerational benefit equity.

The rapid development of corporate business activities in Indonesia has contributed positively to economic growth; however, it also has the potential to cause losses to consumers. In practice, corporations often engage in unlawful acts that harm consumers, including violations of consumer rights, the provision of goods and/or services that do not meet required standards, and actions that contravene statutory regulations. This study aims to analyze the forms of legal protection for consumers as well as corporate liability for unlawful acts committed by corporations. This research employs a normative legal method with statutory and conceptual approaches. The legal materials used consist of primary, secondary, and tertiary sources, which are analyzed qualitatively. The findings indicate that legal protection for consumers has been regulated in various laws and regulations, particularly the Consumer Protection Law; however, its implementation still faces several challenges, such as weak law enforcement, low consumer awareness, and the complexity of proving corporate liability as a legal subject. Furthermore, corporate liability may be imposed through civil, criminal, and administrative sanctions depending on the nature of the violation committed. In conclusion, strengthening regulations and more effective law enforcement are necessary to ensure consumer protection from unlawful acts by corporations. In addition, enhancing the role of supervisory institutions and public legal awareness is essential to create a balance between the interests of business actors and consumers.

The flash flood disaster that hit Indonesia, including the devastating disaster in three Sumatran provinces in November-December 2025 which resulted in more than 900 casualties and trillions of rupiah in losses, shows a strong correlation between environmental damage caused by corporate activities and increased disaster risk. The purpose of this study is to analyze corporate criminal liability for environmental damage resulting in flash flood disasters based on the Environmental Management Law (UU PPLH), examine the mechanism for proving corporate criminal liability, and evaluate the application of criminal sanctions against corporations that commit environmental damage resulting in flash flood disasters. The research method used is normative legal research with a descriptive analytical statute approach. Data collection techniques are carried out through library research and interviews with sources at the North Sumatra Provincial Environmental Service. The data obtained were analyzed qualitatively. The results of the study indicate that: First, corporate criminal liability for environmental damage resulting in flash floods has been comprehensively regulated in Articles 116 to 120 of the Environmental Management and Management Law, which recognizes corporations as subjects of criminal law and regulates the criteria for corporate crimes (committed by, for, or on behalf of a business entity), the responsible party (the business entity and/or the person giving the order/leader of the activity), a one-third aggravation of the sentence, and corporate representation in court, as reinforced by Supreme Court Regulation Number 13 of 2016. The conclusion of this study is that the Environmental Management and Management Law has provided a comprehensive legal framework for corporate criminal liability for environmental damage resulting in flash floods. However, the effectiveness of law enforcement still needs to be improved through accelerating the judicial process, strengthening the capacity of law enforcement, improving inter-agency coordination, and strengthening the decision execution mechanism.

This study analyzes the construction and contestation of the “green development” narrative within Indonesia’s nickel downstreaming policy, particularly in the Sulawesi region. Using a Critical Discourse Analysis (CDA) approach, the study examines how the state and corporations form a discursive coalition that dominates the policy space, as well as how counter-narratives from civil society critique the social and ecological impacts of mining expansion. The findings show that the dominant narrative emphasizes energy transition and economic growth, while overlooking agrarian conflicts, pollution, and the marginalization of local communities. A crosstab analysis of five types of policy documents indicates that public involvement remains very limited, with the majority of policy formulation processes taking place without substantive participation. This condition reveals an imbalance in the deliberative structure and the exclusion of meaning within the policy process. The study concludes that the green development narrative in nickel policy has functioned as a political-economic instrument of legitimation that sacrifices ecological justice. Institutional reform is therefore required to ensure spaces for public participation and recognition of local community narratives as part of a just and sustainable energy transition.

The implementation of the Global Minimum Tax (GMT) through Pillar Two of the OECD/G20 marks a fundamental change in the international tax architecture, especially for developing countries such as Indonesia. One of the key instruments in Pillar Two is the Qualified Domestic Minimum Top-Up Tax (QDMTT), which provides an opportunity for source countries to retain the right to tax the profits of multinational companies with an effective tax rate below 15 percent. This study aims to analyze Indonesia's readiness to face the implementation of GMT through the QDMTT policy, focusing on regulatory aspects and tax administration capacity. The research method uses literature studies with a qualitative-descriptive approach through the analysis of policy documents, tax regulations, as well as academic literature and international reports. The results of the study show that Indonesia's readiness is still in the transition stage. In terms of regulation, Indonesia has shown an initial commitment through the issuance of PMK Number 136 of 2024, but the regulation still needs to be strengthened at a higher level of regulation for long-term legal certainty. From the administrative aspect, the main challenges include the complexity of calculating jurisdiction-based Effective Tax Rates, cross-border data management, as well as increasing the capacity of human resources and information technology infrastructure. This study concludes that the success of QDMTT implementation in Indonesia depends on strengthening regulations, increasing tax administration capacity, and reformulating sustainable investment policies.

The enactment of Law Number 1 of 2023 concerning the Criminal Code (KUHP) marks a historic milestone in the reform of Indonesia's criminal law system. This study examines the fundamental changes from the old Criminal Code (Wetboek van Strafrecht) to the new National Criminal Code, focusing on the paradigm shift from retributive justice to restorative justice as a form of law enforcement reform. Using a normative juridical method with a statutory and comparative approach, the study analyzes the philosophical, structural, and substantive transformation embedded in the new Criminal Code. The findings indicate that the new Criminal Code introduces significant reforms including the adoption of the dualistic theory separating criminal acts from criminal liability, the recognition of living law, the expansion of criminal subjects to include corporations, the formulation of sentencing guidelines based on restorative principles, and the integration of Pancasila values as the moral foundation of the criminal law system. The case of corruption prosecution involving the Chromebook laptop procurement at the Ministry of Education illustrates the ongoing challenges of criminal law enforcement during this transitional period. This research concludes that the transition from the old to the new Criminal Code constitutes a comprehensive legal reform that transforms not only normative substance but also the fundamental paradigm of criminal law enforcement in Indonesia

This study explores the intellectual structure and research trends surrounding ethnocentrism in multinational corporations (MNCs) through a bibliometric mapping approach, with particular attention to cross-cultural management and workforce diversity studies. An initial dataset of 200 records was retrieved using Publish or Perish from Google Scholar and Crossref, of which 96 peer-reviewed journal articles published between 2020 and 2025 were retained following a PRISMA guided screening process. Bibliometric analysis was conducted using VOSviewer to examine keyword co occurrence, network relationships, and thematic density. The results indicate that ethnocentrism functions as a central organizing concept within the literature, closely associated with cultural differences, expatriation, workforce diversity, and organizational practices in multinational contexts. Temporal patterns observed in overlay and density visualizations suggest a growing scholarly emphasis on practice-oriented and context-specific perspectives, particularly in relation to managerial and organizational implications in global operations. Overall, this study offers a structured synthesis of existing research, highlights emerging thematic directions, and provides a foundation for future empirical and comparative inquiries into cultural diversity management in multinational corporations.

Air pollution constitutes a significant environmental problem with far-reaching impacts on public health, quality of life, and ecosystem sustainability, particularly in urban areas and industrial zones in Indonesia. Although the national environmental legal framework has adopted the principle of strict liability through Law Number 32 of 2009 on Environmental Protection and Management, its implementation in air pollution cases continues to face substantial challenges, especially with regard to the proof and assessment of non-material damages. Non-material damages such as disturbances to living comfort, deterioration of environmental quality, psychological stress, and health-related anxiety are intangible in nature and lack clear measurement standards, resulting in their frequent exclusion or inadequate consideration in environmental civil litigation. This study aims to analyze the legal basis for the application of the strict liability principle to air pollution cases in Indonesia, identify relevant forms of non-material damage, and examine the implications of the absence of standardized methods for assessing such damages on legal certainty and the effectiveness of corporate liability enforcement. The research employs a normative legal research method with a library-based approach, incorporating statutory, conceptual, and case approaches. Legal materials are analyzed qualitatively using a descriptive-analytical method, drawing upon legislation, court decisions, and scholarly literature on environmental law and environmental damage valuation. The findings indicate that the absence of standardized criteria for assessing non-material damages leads to evidentiary difficulties, inconsistent court decisions, and a weakened deterrent effect on polluting corporations, thereby preventing the full realization of victims’ rights to effective remedies. This study underscores the urgency of developing an integrated national technical guideline for the assessment of non-material environmental damages based on scientifically grounded valuation methods, as well as the need for cross-institutional policy harmonization to strengthen legal certainty, access to justice for affected communities, and corporate accountability in controlling air pollution.

Land conflict between the Sihaporas indigenous community and PT Toba Pulp Lestari (TPL) remains an ongoing agrarian issue that directly affects the community’s livelihoods. The inclusion of the company’s concession within the customary territory has changed patterns of land control and use that were previously managed collectively across generations. This situation restricts access to agricultural land and forests, reduces sources of income, and creates social tensions and confrontations. This study aims to analyze the impacts of land conflict on the Sihaporas indigenous community and to examine the conflict through a political ecology perspective with a focus on power relations among actors. Using a qualitative case study approach, data were collected through interviews, observations, and document analysis. The findings show that the conflict affects economic, social, and cultural aspects of the community and reflects unequal power relations between indigenous peoples, corporations, and the state in controlling agrarian resources.

This study aims to examine the global marketing strategies implemented by The Coca-Cola Company in maintaining its competitive position in international markets. The advancement of globalization requires multinational corporations to design marketing strategies that are not only globally standardized but also adaptable to local market characteristics and consumer needs. This research employs a descriptive qualitative method with a case study approach, conducted through the review of relevant literature, corporate reports, and academic journals. The findings indicate that Coca-Cola’s success in global marketing is supported by strong brand differentiation, an extensive global distribution network through partnerships with bottlers, and the application of the glocalization concept, which balances standardization and adaptation within the marketing mix. Furthermore, market expansion strategies are implemented systematically through the selection of target markets based on growth potential, accessibility, and competitive intensity. The study also reveals that the country of origin image of the United States serves as a positive brand asset by creating aspirational value and quality perceptions across various markets, although in certain contexts it also presents challenges that require strategic management. Overall, this study confirms that Coca-Cola’s global marketing strategy is capable of achieving sustainable competitive advantage through the integration of strong global branding, product innovation, and responsiveness to local market dynamics.

Corporate Social Responsibility (CSR) in Indonesia has undergone a paradigmatic shift from voluntary philanthropic activities to a legally binding obligation grounded in various statutory regulations, particularly Law Number 40 of 2007 on Limited Liability Companies and Law Number 25 of 2007 on Investment. This study aims to analyze the legal framework governing CSR in Indonesia from a public policy perspective, to evaluate the implementation of CSR by corporations, and to identify normative and empirical constraints that hinder the optimization of CSR as an instrument of sustainable development. The research employs a normative juridical method with statutory, conceptual, case-based, and policy analysis approaches. The findings indicate that CSR regulation remains partial in nature, primarily due to the limitation of mandatory obligations to specific sectors, the absence of clear and enforceable sanctions, and the lack of national standards for reporting and oversight.

The Lapindo Brantas case is the largest environmental disaster in Indonesia, causing significant environmental damage and widespread economic and social impacts on the surrounding community. This incident sparked debate about corporate legal responsibility for the damage that occurred. This study aims to thoroughly evaluate the responsibility of the Lapindo Brantas corporation using the responsibility theory approach and Law Number 32 of 2009 concerning Environmental Protection and Management. The methods used are normative with case studies and legislative analysis to understand the mechanism of corporate legal responsibility in the context of environmental disasters. The findings of this study indicate that corporations can be held criminally liable for environmental damage, and in the case of Lapindo Brantas, the company bears legal responsibility in accordance with the principle of strict liability as stipulated in Law Number 32 of 2009. This study emphasizes the urgency of applying the principle of corporate responsibility as an important part of environmental law enforcement in Indonesia.

This study discusses the function of corporate criminal liability for State-Owned Enterprises (SOEs), particularly SOEs, by examining a case of corruption in the sale of commodities at Perum Bulog Jakarta in 2022-2023, which caused financial losses to the state amounting to approximately IDR 7.192 billion. This case illustrates the abuse of authority by SOE officials, which not only reflects individual violations but also is a symptom of weaknesses in the culture of internal control and compliance in state-owned companies. The purpose of this study is to examine the regulation and application of the principle of corporate criminal liability in State-Owned Enterprises (SOEs) with reference to Law Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 concerning Eradication of Corruption Crimes, the latest Criminal Code (Law Number 1 of 2023), and Supreme Court Regulation Number 13 of 2016. The method used is normative legal research with a juridical approach, which focuses on the review of legislation, the concept of corporate criminal liability, and the analysis of related court decisions. The results of the study show that acts of corruption involving Bulog have fulfilled the elements of corporate criminal liability, because they were carried out in the exercise of official authority and were intended for the benefit of the institution. The application of the provisions in the new Criminal Code, particularly Articles 45 to 47 and Article 118, confirms the position of corporations as legal subjects in the criminal law system. The implications of this research highlight the need to strengthen the Good Corporate Governance (GCG) system in SOEs and the need for consistent enforcement of corporate criminal liability by law enforcement officials to ensure justice, transparency, and the prevention of structural corruption in Indonesia.  

The phenomenon of child labor exploitation in the textile industry is a form of human rights violation that continues to occur in various countries, including in the global supply chains of multinational corporations. This practice not only involves individual perpetrators but also demonstrates the systematic involvement of corporations through production policies, cost pressures, and disregard for labor standards. The concept of corporate complicity is relevant to analyzing the extent to which corporations can be held criminally liable for human rights violations that occur in their business activities. This study aims to examine the forms of corporate involvement in child labor exploitation in the textile industry and analyze the framework for corporate criminal liability from a national and international legal perspective. The research method used is normative legal research with a statutory, conceptual, and case study approach. The results show that corporations can be considered to have participated in or assisted in human rights violations if they know about, allow, or profit from the practice of child labor exploitation. Although various international legal instruments such as the UN Guiding Principles on Business and Human Rights have affirmed corporate responsibility for human rights, their implementation in national law still faces obstacles, particularly regarding proving the element of guilt and imposing criminal sanctions on legal entities. Therefore, strengthening regulations, supply chain oversight mechanisms, and strict law enforcement are needed so that corporate criminal liability can be an effective instrument in preventing the exploitation of child labor and ensuring human rights protection.