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Analytics

Deasy Yunita Siregar; Nazwa Madina Rangkuti; Ahmad Daffa Bangun; Tasya Khalishah Salsabila; Lathifatunnisa Br Situmorang +1 more

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

This study examines students’ perceptions of the use of online platforms for English listening practice. The research employs a mixed-methods approach involving 150 undergraduate students through questionnaires and semi-structured interviews. The findings indicate that the majority of students hold positive attitudes toward the use of online platforms, primarily due to time flexibility, diverse content, and the ability to learn independently. Nevertheless, several challenges were identified, including internet connectivity issues that disrupt the learning experience, a lack of personalized feedback, and difficulties in maintaining learning motivation. Features such as adjustable playback speed, the availability of transcripts, and interactive exercises received high levels of satisfaction. Overall, the study concludes that although online platforms have great potential to enhance English listening skills, their effectiveness largely depends on proper implementation, adequate technical infrastructure, and active support from educators. Therefore, this study recommends improvements in technical aspects and the development of more effective learning methods to achieve more optimal outcomes.

Gunawan Prayitno; Daniel Riano Kaparang

International Journal of Educational Technology and Society 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study explores the integration of critical pedagogy with digital literacy, aiming to reconceptualize digital literacy beyond its traditional focus on technical proficiency and operational skills. Traditional digital literacy models emphasize the ability to navigate and use technology, primarily focusing on operational tasks such as managing digital devices, utilizing software, and performing specific functions. However, these models often overlook the broader implications of technology on society, including its role in shaping power dynamics and perpetuating social inequalities. By integrating critical pedagogy, this study argues that digital literacy should not only encompass technical skills but also encourage learners to critically assess the social, political, and cultural implications of digital tools. The critical digital literacy approach promotes social justice, equity, and empowerment by encouraging learners to question, reflect on, and challenge the ways in which technology influences their lives and society at large. Through critical engagement with digital tools, learners are empowered to challenge existing power structures, fostering social transformation. The study discusses how educators can integrate critical digital literacy into teaching practices, moving beyond traditional skill based models by encouraging critical thinking, ethical use of technology, and a deeper understanding of the role digital technologies play in shaping societal structures. Moreover, the study highlights the transformative potential of critical digital pedagogy, proposing it as a tool for educational equity and social change. By reconceptualizing digital literacy through a critical pedagogical lens, this study offers a framework that empowers students to become not just proficient digital users but active participants in societal transformation, contributing to a more inclusive and just digital future. The study also suggests areas for future research, including empirical investigations on the practical implementation of critical digital literacy frameworks across various educational settings and contexts.

Octaviana Anugrah Ade Purnama; Marion Erwin Dien; Mori I

International Journal of Educational Technology and Society 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study presents an ethical framework for learning analytics aimed at addressing key challenges related to the collection and use of student data in higher education. Learning analytics, a powerful tool for improving student outcomes and institutional decision-making, has raised ethical concerns regarding data privacy, transparency, fairness, and equity. The proposed framework integrates four core principles: data privacy, informed consent, transparency, and fairness, ensuring that institutions use learning analytics responsibly while safeguarding student rights. A central feature of the framework is its focus on promoting equitable decision-making, minimizing bias, and preventing the reinforcement of existing inequalities in algorithmic and data-driven decisions. The framework also emphasizes the importance of continuous ethical oversight, holding institutions accountable for ethical data use and adapting practices as technology evolves. The study concludes that the framework offers a comprehensive solution to the ethical challenges in learning analytics, providing institutions with a practical guide to embedding ethical principles in data practices. Additionally, the research discusses its potential to foster fairness, equity, and transparency in decision-making processes. Future research is recommended to refine the framework and explore its application across various educational contexts, ensuring responsible and inclusive use of learning analytics.

Tegar Yusteditera; Asih , Situ; Dwi Hatmono, Prihadi

Jurnal Budi Pekerti Agama Buddha 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study discusses the role of FoGuangShan Humanistic Buddhism in building compassion-based communities through education in Indonesia. As one of the schools of modern Buddhism, FoGuangShan transmits the values of compassion, wisdom, and humanity in educational practices, both formal and informal. Using a qualitative descriptive approach, this study explains how these values are applied in curriculum, learning activities, and social programs involving interfaith and cultural communities. The results of the study show that education based on Humanistic Buddhism plays an important role in fostering tolerance, strengthening moral character, and encouraging social solidarity in Indonesia's multicultural environment. Furthermore, FoGuangShan managed to create a learning space that not only focuses on academic knowledge, but also on the development of empathy, social skills, and collective awareness for living in harmony. In addition, an inclusive and dialogical approach to education is able to strengthen social relations between individuals and minimize potential conflicts based on religious and cultural differences. These findings confirm that the educational model implemented by FoGuangShan can be a significant contribution to the development of character education, interfaith dialogue, and the strengthening of social cohesion in a pluralistic society in Indonesia, as well as an alternative reference for human values-based educational practices.

Viki Bayu Mahendra; Aditya Fajri Kurnia Pradana; Ashabil Yaqin

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This community engagement program was initiated in response to the predominance of academically oriented perceptions among parents regarding children’s intelligence, which tend to limit the recognition of children’s potential to cognitive achievement alone. The program aimed to enhance parents’ literacy and awareness of the Multiple Intelligences framework as a foundational basis for holistic child education in an Islamic elementary school context. A Participatory Action Research (PAR) approach was employed, encompassing participatory planning, conceptual socialization sessions, child potential mapping workshops, collective reflection, and continuous evaluation. The findings highlight substantive outcomes. Parents experienced a significant paradigm shift in understanding the diversity of children’s intelligences, moving from a single-dimensional academic perspective toward a more comprehensive and appreciative view of individual potential. Parenting practices became more supportive, dialogical, and less comparative. In addition, a parents’ communication forum emerged as a new social institution within the school community, accompanied by the rise of local leadership that contributes to program sustainability. These results demonstrate that educational mentoring grounded in the Multiple Intelligences framework effectively promotes social transformation in Islamic elementary education through strengthened collaboration between school and family.

Yulistiana Yulistiana; Marisha Ayu Ardini; Dita Kameswari; Endah Diah Parwati; Icha Nurannisa

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Innovation in biology learning is increasingly necessary, as conventional instructional practices are often dominated by memorization-based methods that limit students’ active engagement and critical thinking development. Along with rapid advances in science and technology, digital applications offer new opportunities to enhance teaching and learning processes. One such application is Canva, a digital design platform that can be utilized as an effective learning media to support teachers and students in biology education. This study aims to describe the implementation of Canva-based learning media through a training program conducted at SMA Islam Terpadu Daarul Rahman and to examine its perceived usefulness for both teachers and students. The training involved teachers in developing biology learning materials using Canva by integrating visual elements, images, and videos to present complex biological concepts more clearly. The results of the training indicate that Canva is considered practical, user-friendly, and efficient by teachers in designing learning materials. Teachers reported that the application helped them present content in a more attractive and structured manner. Furthermore, students benefited from the use of Canva-based materials, as they demonstrated better understanding of the subject matter and increased interest in learning biology. The integration of visual and multimedia elements also supported the development of students’ critical thinking skills by encouraging analysis and interpretation of biological phenomena. Overall, the use of Canva as a learning medium shows potential to enhance the quality of biology learning and foster more meaningful learning experiences.

Yogi Putra; Beby Asdilvira

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

To improve the competitiveness and well-being of local communities, the growth of community-based village tourism requires the assistance of digital technology. Although Sugihen Village has significant potential for natural and cultural tourism, the use of digital technology in tourism administration and promotion is still minimal. The objective of this community service project is to utilize digital technology to transform community-based tourism in Sugihen Village. The approach used was Participatory Action Research (PAR), which included the stages of needs analysis, digital literacy training and capacity building, implementation of digital tourism technology, mentoring, monitoring, and evaluation. The results of the community service included increased community digital literacy, a stronger position of the Pokdarwis institution in tourism management, and a shift in community perspectives on the use of digital technology as a consequence of the community service activities. In addition to being a marketing tool, digital technology also empowers the community in independent and sustainable tourism management. This activity concluded that the independence of the Sugihen Village community can be strengthened and community-based tourism can be transformed through the use of digital technology accompanied by a participatory approach.

Wasalmi Wasalmi; La Ode Amir Ifan

Moral : Jurnal kajian Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The Qur’an and Hadith, as the primary sources of Islamic teachings, provide a comprehensive value framework regarding the ideal character that should be possessed by both educators and learners. Educators are required to demonstrate sincerity, patience, justice, noble character, and to serve as role models (uswah hasanah) for their students. Education is a fundamental pillar in the formation of individual character and personality. This study aims to examine and analyze the concepts of attitudes and personality of educators and learners based on the Qur’an and Hadith. The method employed is a literature review using a qualitative approach through the analysis of relevant Qur’anic verses and Prophetic traditions. The results of the study indicate that learners are individuals who strive to develop their potential through the learning process within educational pathways, both formal and non-formal, at certain levels and types of education. Among the ethics of learners toward educators are sitting politely in front of the teacher, speaking respectfully, not interrupting the teacher while speaking, listening attentively to the teacher’s explanations, asking questions gently and respectfully when something is not understood, attending school regularly, avoiding truancy and lateness without valid reasons, entering the classroom promptly before the teacher arrives, and obeying the teacher’s advice.

Afra Amelia Azizah; Sarwadi Sulisno

Moral : Jurnal kajian Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Education in Islam plays a vital role in developing human potential holistically, where knowledge serves as the primary indicator of an individual's quality. This study aims to examine the virtue of knowledgeable people from the Quranic perspective, focusing on the theological and pedagogical analysis of Surah Al-Mujadalah verse 11. The method employed is descriptive qualitative through library research with a thematic exegesis (tafsir) approach. The results indicate that QS. Al-Mujadalah verse 11 establishes a hierarchy of human dignity based on the integration of faith and knowledge, rather than social or material status. These findings confirm that the elevation of rank encompasses a worldly dimension in the form of moral authority and an otherworldly dimension in the form of high positions before Allah. The implications of this research for contemporary Islamic education emphasize the importance of eliminating the dichotomy between religious and general sciences to cultivate the insan kamil (perfect human), who possesses a balance of intellectual intelligence, spiritual depth, and social responsibility. The study concludes that the virtue of knowledge in Islam is always grounded in transcendental values that bridge theory, faith, and practical deeds.

Amiruddin Marwan; Helco Dimas Prayoga

Hikmah : Jurnal Studi Pendidikan Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to describe and analyze the implementation of contextual Islamic Religious Education (PAI) based on agro-education integrated with Islamic values at SMP Nurul Huda Merakurak. The background of this research is the need for a more practical and contextually relevant PAI learning model that aligns with students’ real-life environments, particularly in agrarian-based schools. This study employs a qualitative approach using a case study method. Data were collected through observation, in-depth interviews, and documentation. The results show that PAI learning is directly integrated into agro- educational activities such as plant cultivation, environmental management, and character building through values such as trustworthiness (amanah), hard work, responsibility, and gratitude. PAI teachers play an active role in connecting Islamic teachings with agro-educational practices through contextual and reflective approaches. This research contributes to the development of a contextual and transformative PAI learning model that is relevant to local potential and students’ spiritual needs. The findings are expected to inspire other educational institutions in designing innovative PAI learning models based on environmental engagement and character development.

Elga Febriani; Faruh Lestari; Suciati Suciati; Agus Rifki Ridwan

Hikmah : Jurnal Studi Pendidikan Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Humans, as creations of Allah SWT, are entrusted with the mandate to prosper the earth; therefore, divine revelations were sent down, culminating in the Qur’an as the ultimate guide for life. Islam, as a universal religion, emphasizes education as a means to achieve a complete and meaningful life. Islamic education, as defined by scholars such as al-Syaebani, Zakiah Drajat, and Muhaimin, is a process of transforming human behavior in personal, social, and environmental contexts based on Islamic values. This study employs a library research method with a thematic tafsir (maudhu’i) approach to examine the Qur’anic foundations of Islamic education. The findings indicate that verses such as QS. Al-‘Alaq [96]:1–5 highlight the importance of literacy as the starting point of education, QS. Al-Mujadalah [58]:11 affirms the elevated status of the learned, QS. An-Nahl [16]:78 emphasizes human innate potential, QS. Luqman [31]:12–19 stresses character education, and QS. Ali Imran [3]:190–191 underscores the integration of spirituality and intellect. Thus, the Qur’anic foundation provides theological, philosophical, and practical bases for the development of Islamic education aimed at forming insan kamil—individuals who are knowledgeable, faithful, and morally upright. QS. Luqman: 13–19 highlights education based on monotheism and morals, where Luqman advises his children to have faith, do good deeds and be patient. QS. Al-Māidah: 67 emphasizes trust and courage in conveying knowledge, as Allah commanded the Prophet to convey revelation without fear

Meilinda Suriani Harefa; Ferdy Almsyah; Frans Frans; Roma Ulina Sitohang; Leli Sartika

Hikmah : Jurnal Studi Pendidikan Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the process of processing fruit peel waste from juice traders into eco-enzymes as an effort to reduce environmental pollution. The research uses qualitative descriptive methods through direct observation, documentation, and literature studies. Fruit peel waste is fermented at a ratio of 1:3:10 (molasses : fruit waste : water) for three months under anaerobic conditions. The fermentation results show good eco-enzyme characteristics, characterized by a pH of 3, a fresh sour aroma, and a brownish color as an indicator of fermentation success. These findings show that the process of processing eco-enzymes from fruit peel waste can be done simply, cheaply, and environmentally friendly. In addition, the use of eco-enzymes has the potential to reduce the volume of organic waste disposed of in landfills and reduce water and soil pollution. The resulting eco-enzyme also has potential applications as natural cleaners, liquid fertilizers, and odor controllers. Thus, the treatment of fruit peel waste not only supports sustainable environmental management practices, but also encourages the implementation of the circular economy as well as community empowerment ecologically and economically.

Noverin Andrea Anang; Tjang, Yanto Sandy; Herkulana Mekarryani Soeryamassoka

Nubuat : Jurnal Pendidikan Agama Kristen dan Katolik 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Gender equality in the religious sphere in Indonesia is a complex phenomenon, shaped by the interaction between theological doctrines, institutional practices, and the socio-cultural context of each tradition. This study employs a qualitative-descriptive approach through literature review to analyze six major religions in Indonesia: Catholicism, Protestantism, Islam, Hindu Dharma, Buddhism, and Confucianism. The analysis focuses on three main dimensions: theological perspectives regarding gender roles and positions, social changes influencing gender relations, and transformations in institutional structures and practices that support gender equality. The findings indicate that historically, women were often placed in subordinate positions due to patriarchal norms, although the core teachings of these religions contain egalitarian principles and recognition of women’s dignity. Contemporary transformations are reflected in the reinterpretation of religious texts and practices that promote gender equality: Catholicism emphasizes the recognition of women’s dignity within the clerical hierarchy; Protestantism opens opportunities for the ordination of female pastors; Islam reinterprets the principles of Qawwamun and family law rights; Balinese Hindu Dharma adjusts women’s roles in rituals and public spheres; Buddhism revives the bhikkhuni order within the sangha; and Confucianism modernizes the interpretation of Wu Lun and San Cong to emphasize mutual responsibilities between husband and wife. In conclusion, despite persistent patriarchal challenges, this study affirms that religion has the potential to act as an agent of social transformation promoting gender equality while maintaining the moral, spiritual, and traditional values distinctive to each tradition. These findings contribute significantly to academic literature, interfaith dialogue, and the development of more gender-inclusive policies.

Nabila Fajrina; Andriyanto Andriyanto; Rabi'ah Adawiyah; Muhammad Firdaus Isfandi

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In response to the escalating challenge of packaging waste in the beauty industry, The Body Shop Indonesia has implemented a Green Marketing Mix through its Bring Back Our Bottles (BBOB) and Refill Station programs. This study aims to analyze the strategic implementation of this approach, assess consumer perceptions and engagement, and explore the inherent challenges and opportunities for future development. Employing a qualitative case study approach, the research collected data from five respondents who are The Body Shop consumers with prior participation in either the BBOB or Refill Station programs. Data were gathered through semi-structured interviews, observation, and a comprehensive literature review. Thematic analysis was subsequently performed, with findings validated through source and method triangulation. The results indicate that The Body Shop’s Green Marketing Mix has been effectively implemented, particularly in the elements of product (environmentally friendly packaging), promotion (campaigns via digital and print media), and physical evidence (store design that promotes a natural ambiance). Despite positive consumer responses and a strengthened brand image, persistent obstacles were identified, including limited access to program locations and insufficient information dissemination. The programs were found to be effective in enhancing customer loyalty and hold significant potential for expansion, particularly through targeted education and collaborative initiatives with youth communities. This study recommends expanding the programs’ geographical coverage, strengthening digital communication, and establishing strategic community partnerships. The findings are expected to make a meaningful contribution to the development of sustainable green marketing strategies within the beauty industry.

Idham Soamole; Windarti Rumaolat; Sahrir Sillehu; Zulfikar Lating; Siti Rochmaedah

Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Smoking behavior among adolescents remains a major public health issue due to its high prevalence and potential long-term effects on physical, psychological, and social health. One key factor influencing adolescent behavior is the family environment. A family approach that incorporates effective communication, parental supervision, role modeling, emotional support, and consistent enforcement of rules is believed to significantly impact the prevention and reduction of smoking behavior in adolescents. This study aims to analyze the effect of a family approach on smoking behavior in adolescents. Adolescents who experience open communication, good supervision, and emotional support from their families tend to exhibit stronger self-control and are more likely to resist peer pressure to smoke. The findings suggest that an optimal family approach is crucial in shaping healthy behavior in adolescents and serves as an effective strategy in smoking prevention efforts. This approach not only helps in reducing smoking behavior but also fosters overall well-being by creating a supportive family environment. In conclusion, family involvement plays an essential role in promoting healthier behaviors in adolescents and preventing smoking, contributing significantly to public health improvement

Sugianto Sugianto; Gregory Arvianto Tantra

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The use of e-wallets is increasing in Indonesia, especially during the Covid-19 pandemic. The most popular digital wallets in Indonesia, such as Go-Pay, OVO, ShopeePay, Dana, and LinkAja, have adapted the mobile banking system, making it easy for users to download the app through the Play Store or App Store. According to Insight Asia, DANA is ranked third in terms of number of users after Gopay and OVO, with 221 respondents from major Indonesian cities. As an e-wallet platform created by PT Espay Debit Indonesi Koe Indonesia in 2018, DANA, as a local company, attracts people's interest and has become a popular choice. This study aims to identify the relationship and influence between Perceived Usefulness and Perceived Ease of Use on Decision to Use E-wallet, especially DANA, with Intention to Use E-wallet as an intervention variable. Through regression tests, the research findings show that Perceived Usefulness and Perceived Ease of Use have a positive and significant effect on Intention to Use DANA, and Intention to Use DANA has a significant effect on Decision to Use DANA. Intention to Use E-wallet mediates the relationship between Perceived Usefulness and Perceived Ease of Use with Decision to Use DANA. This result is obtained by looking at the results of statistical processing, where the p-value <0.005. These findings imply that the perceived usefulness and ease of use of the DANA application has the potential to encourage user interest in using e-wallets, which in turn can influence users' decisions to adopt DANA as an electronic payment method.

Fadiyah Putri Afifah; Amirah Amirah

Jurnal Kewirausahaan Cerdas dan Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study analyzes the forms of risk and risk management strategies in melon farming in Brebes as an impact of climate change. A descriptive qualitative approach was applied using a case study through in-depth interviews with a farmer who has more than ten years of experience, supported by secondary data from BPS, BAPPENAS, and related literature. The findings reveal four categories of major risks: market, financial, operational, and socio-environmental. High-level risks include climate variability, yield decline, and pest attacks. Medium-level risks involve production costs, water management, and price fluctuations, while low-level risks consist of limited weather information and agricultural extension services. Current strategies are still basic, including fertilization, pesticide application, and water channel arrangement. Strengthening adaptation is needed through irrigation technology, climate-resilient varieties, marketing diversification, and improved access to information and institutional support.

Rahima Dwi Abdullah; Wahyu Hidayat

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This study was conducted to address contamination risks in Refill Drinking Water Depot (DAMIU) operations when sanitation, equipment maintenance, and quality control are not consistently implemented. This emphasizes the critical importance of systematic risk monitoring and review processes to ensure water quality and safety. The research aims to analyze the implementation of risk monitoring procedures, identify operational risks at each processing stage, and evaluate the effectiveness of risk mitigation strategies at Depot Isi Ulang Air Galon Barokah. A descriptive qualitative approach was employed, utilizing data collection techniques including in-depth interviews, direct field observations, and documentation analysis. The findings reveal that monitoring and risk review processes are conducted routinely, encompassing raw water quality checks, equipment sanitation protocols, and customer gallon container inspections. No significant risks were identified during the study period, as potential hazards such as microbiological contamination and equipment malfunction were effectively prevented through timely filter replacement and daily equipment cleaning procedures. Overall, the depot's risk management system operates effectively and consistently maintains water quality standards, ensuring product safety for consumers.

Dissurul, Nailah Shaqiqoh; Wally, Laura Faradina; Zuleika, Rizqia Awalia; Antoni, Sarah Jessica Amelia Putri; Maulidina, Rara Ayu Jihan Farrawansa +1 more

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The development of the digital era has triggered a significant transformation in consumer shopping patterns, which have now shifted from conventional retail to Quick Commerce (Q-Commerce). This article analyzes the phenomenon of changing consumer behavior driven by preferences for speed, practicality, and time efficiency, with the COVID-19 pandemic as the main catalyst. The study highlights that the success of Q-Commerce is highly dependent on Logistics Service Quality (LSQ), particularly in terms of timeliness, courier interaction quality, and order condition. Despite offering convenience that disrupts physical retail, this business model faces serious sustainability challenges, including high last-mile operational costs, difficulty achieving profitability leading to the closure of several market players, and intense competition from hybrid retail models. In addition, traffic safety issues and increased carbon emissions are highlighted as social and environmental impacts. This study concludes that while Q-Commerce holds great potential, its sustainability requires strategic innovations that balance service speed with cost efficiency and ecological responsibility.vThe development of the digital era has triggered a significant transformation in consumer shopping patterns, which have now shifted from conventional retail to Quick Commerce (Q-Commerce). This article analyzes the phenomenon of changing consumer behavior driven by preferences for speed, practicality, and time efficiency, with the COVID-19 pandemic as the main catalyst. The study highlights that the success of Q-Commerce is highly dependent on Logistics Service Quality (LSQ), particularly in terms of timeliness, courier interaction quality, and order condition. Despite offering convenience that disrupts physical retail, this business model faces serious sustainability challenges, including high last-mile operational costs, difficulty achieving profitability leading to the closure of several market players, and intense competition from hybrid retail models. In addition, traffic safety issues and increased carbon emissions are highlighted as social and environmental impacts. This study concludes that while Q-Commerce holds great potential, its sustainability requires strategic innovations that balance service speed with cost efficiency and ecological responsibility.

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.