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All Journal Jurnal Teknologi Perikanan dan Kelautan Civil Engineering Forum Teknik Sipil Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Ilmiah Telaah Manajemen Journal of Tropical Life Science : International Journal of Theoretical, Experimental, and Applied Life Sciences Jurnal Ilmiah Desain & Konstruksi Pedagogi: Jurnal Ilmu Pendidikan JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Gorga : Jurnal Seni Rupa Jurnal Materi dan Pembelajaran Fisika Jurnal Rekayasa Sistem Industri Biota: Jurnal Ilmiah Ilmu-Ilmu Hayati Abdimas Dinamika Pendidikan Jurnal Penelitian Pendidikan Lembaran Ilmu Kependidikan PIKSEL : Penelitian Ilmu Komputer Sistem Embedded and Logic JREC (Journal of Electrical and Electronics) Jurnal Mahasiswa Pasca Sarjana KONSELI: Jurnal Bimbingan dan Konseling (E-Journal) Nadwa : Jurnal Pendidikan Islam Lingua Cultura Jurnal Penelitian Hasil Hutan Jurnal Teknik Kimia Pengembangan Inovasi Pertanian Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Prosiding Pendidikan Sains Harmoni Sosial: Jurnal Pendidikan IPS Journal of Nonformal Education Program Kreativitas Mahasiswa - Kewirausahaan Jurnal Fisika Unand Alchemy Jurnal Penelitian Kimia Buletin Penelitian Sosek Jurnal Pelita Bangsa Pelestari Pancasila Planta Tropika Buletin Keslingmas Jurnal Akuntansi dan Perpajakan Journal of Animation & Games Studies JURNAL MANAJEMEN TRANSPORTASI & LOGISTIK Jurnal Ilmiah Dinamika Rekayasa (DINAREK) BERITA BIOLOGI JURNAL BIOLOGI INDONESIA ZOO INDONESIA Civis: Jurnal Ilmiah Ilmu Sosial dan Pendidikan GOVERNMENT : Jurnal Ilmu Pemerintahan Chi`e: Jurnal Pendidikan Bahasa Jepang Educational Management Indonesian Journal of Curriculum and Educational Technology Studies Innovative Journal of Curriculum and Educational Technology The Journal of Educational Development Industria: Jurnal Teknologi dan Manajemen Agroindustri Sinkron : Jurnal dan Penelitian Teknik Informatika JURNAL KESEHATAN LINGKUNGAN: Jurnal dan Aplikasi Teknik Kesehatan Lingkungan Jurnal Rekayasa Bahan Alam dan Energi Berkelanjutan Jurnal Ilmiah Kebijakan Hukum Jurnal Biodjati PROZIMA (Productivity, Optimization and Manufacturing System Engineering) Chimica et Natura Acta Proceedings of the 1st UR International Conference on Educational Sciences PENDIPA Journal of Science Education JCES (Journal of Character Education Society) Lingua Skolastika Jurnal Representamen Edukasi Islami: Jurnal Pendidikan Islam Jurnal Meta-Yuridis Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Media Mahardhika JURNAL PENDIDIKAN TAMBUSAI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Japanese Research on Linguistics, Literature, and Culture Jurnal Pro Hukum : Jurnal Penelitian Bidang Hukum Universitas Gresik Adimas : Jurnal Pengabdian Kepada Masyarakat Cakrawala: Jurnal Litbang Kebijakan Buletin Ilmiah Nagari Membangun FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Energy : Jurnal Ilmiah Ilmu-Ilmu Teknik Journal of Humanities and Social Studies Jurnal ALAMI: Jurnal Air, Lahan, Lingkungan, dan Mitigasi Bencana Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Al - Tadabbur: Jurnal Ilmu Al-Qur'an dan Tafsir Jurnal Kesehatan Journal of Primary Education JISICOM (Journal of Information System, Infomatics and Computing) Journal of Information System, Applied, Management, Accounting and Research AKURASI: Jurnal Riset Akuntansi dan Keuangan Contagion: Scientific Periodical Journal of Public Health and Coastal Health Jurnal Ekonomi Manajemen Sistem Informasi INTEGRITAS : Jurnal Pengabdian Jurnal Abdi Insani Jurnal Pendidikan dan Kewirausahaan Jurnal Ilmiah Manajemen Kesatuan Masyarakat Berdaya dan Inovasi Community Development Journal: Jurnal Pengabdian Masyarakat Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Jurnal SASAK : Desain Visual dan Komunikasi Jurnal Bumigora Information Technology (BITe) Journal of Research and Educational Research Evaluation International Journal of Science, Engineering and Information Technology Narada : Jurnal Desain dan Seni Al-Minhaj Jurnal Ilmu Manajemen Terapan (JIMT) JURNAL ABDIMAS TRIDHARMA MANAJEMEN JCIC: Jurnal CIC Lembaga Riset dan Konsultan Sosial JINAV: Journal of Information and Visualization DEDIKASI PKM El-kahfi : Journal of Islamic economics SINTA Journal (Science, Technology, and Agricultural) Buletin Poltanesa Bharanomics Jurnal Ilmiah Wahana Pendidikan Jurnal Senopati : Sustainability, Ergonomics, Optimization, and Application of Industrial Engineering Jurnal Pengabdian kepada Masyarakat Ruwa Jurai: Jurnal Kesehatan Lingkungan Proceeding Biology Education Conference JCA (Jurnal Cendekia Akuntansi) ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Khidmatul Ummah: Jurnal Pengabdian Kepada Masyarakat Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Media Publikasi Promosi Kesehatan Indonesia (MPPKI) Jurnal Abdi Panca Marga Edu Sociata : Jurnal Pendidikan Sosiologi Sultra Civil Engineering Journal (SCiEJ) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat dan Penelitian Thawalib Jurnal Pengabdian Mandiri Jurnal Akuntansi dan Keuangan Indonesia Journal of Educational Sciences Makara Journal of Science Dedikasi: Jurnal Pengabdian Kepada Masyarakat Journal of Innovation in Management, Accounting and Business ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Journal of Innovation and Research in Primary Education The Indonesian Journal of Gastroenterology, Hepatology and Digestive Endoscopy QISTINA: Jurnal Multidisiplin Indonesia JKMP (Jurnal Kebijakan dan Manajemen Publik) Journal of Education Technology Information Social Sciences and Health Indonesian Journal of Management Science Jurnal Sosiologi, Antropologi, dan Budaya Nusantara Seminar Nasional Insinyur Profesional (SNIP) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Masyarakat Madani Indonesia Jurnal Pengabdian Serulingmas (JPS) The Es Economics and Entrepreneurship The Easta Journal Law and Human Rights Innovative: Journal Of Social Science Research JURNAL SANITASI LINGKUNGAN West Science Law and Human Rights West Science Business and Management West Science Journal Economic and Entrepreneurship West Science Interdisciplinary Studies Jurnal Akuntansi, Keuangan dan Perpajakan Proceeding Seminar Nasional IPA West Science Interdisciplinary Studies Journal International Journal of Teaching and Learning (INJOTEL) Bagimu Negeri : Jurnal Pengabdian Kepada Masyarakat West Science Social and Humanities Studies The Eastasouth Journal of Information System and Computer Science Science Information System and Technology Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen Jurnal Informatika dan Teknik Elektro El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam West Science Islamic Studies West Science Nature and Technology International Journal of Integrated Science and Technology West Science Agro Journal of Computer Science Contributions (Jucosco) INTAN CENDEKIA: JURNAL PENGABDIAN MASYARAKAT Goodwood Akuntansi dan Auditing Reviu SAKOLA: Journal of Sains Cooperative Learning and Law Journal of Ekonomics, Finance, and Management Studies IPSSJ Sultra Jurnal Pengabdian Masyarakat Jurnal Penelitian Pendidikan BACA: Jurnal Dokumentasi dan Informasi Balance: Jurnal Akuntansi, Auditing, dan Keuangan Akurasi Indonesian Journal of Curriculum and Educational Technology Studies Jurnal Info Kesehatan Global Journal of Social Learning Journal of Linguistics and Language Teaching JPT : Jurnal Pendidikan Tematik Jurnal Bakti UPPR Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal)
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A Holistic Approach to Carbon Trading Based on AI, Blockchain, and Satellite Data: A Study on East Java Protected Forest Haryono, Haryono; Rahman, Arief; Zainal, Rifki Fahrial; Santoso, Bagus Teguh; Endarto, Budi
West Science Interdisciplinary Studies Vol. 3 No. 03 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i03.1803

Abstract

This study explores a holistic approach to carbon trading by integrating Artificial Intelligence (AI), blockchain technology, and Geographic Information Systems (GIS) to address challenges in managing East Java’s protected forests. AI models were utilized to estimate carbon stocks with high accuracy, while blockchain ensured transparent and secure carbon credit transactions. GIS analysis provided real-time monitoring of forest dynamics and identified high-priority zones for carbon trading. The integrated framework demonstrated significant improvements in efficiency, accuracy, and stakeholder trust compared to traditional methods. The study concludes that this approach is a scalable and effective solution for enhancing carbon trading systems and contributing to sustainable forest management in Indonesia.
Analysis of Blockchain Integration in Carbon Trade Management: A Perspective on Forest Cover and REDD+ Schemes in Indonesia Haryono, Haryono; Rahman, Arief; Zainal, Rifki Fahrial; Santoso, Bagus Teguh; Endarto, Budi
West Science Social and Humanities Studies Vol. 3 No. 03 (2025): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v3i03.1806

Abstract

The integration of blockchain technology in carbon trade management offers transformative potential for improving transparency, monitoring, and efficiency in Indonesia's REDD+ schemes. This study employs a qualitative approach, analyzing data from three informants—a blockchain expert, an environmental policymaker, and a conservationist—using NVivo software for thematic analysis. Findings reveal that blockchain enhances transparency and trust, streamlines Monitoring, Reporting, and Verification (MRV) processes, and addresses challenges in carbon trade systems. However, barriers such as infrastructure gaps, high implementation costs, and regulatory ambiguities remain. The study underscores the need for targeted capacity building, pilot programs, and robust policy frameworks to enable effective blockchain adoption in Indonesia's carbon markets.
Integrative Blockchain for Transparency and Efficiency of Carbon Trade Marketing Model in Bromo-Tengger-Semeru Region Haryono, Haryono; Rahman, Arief; Zainal, Rifki Fahrial; Santoso, Bagus Teguh; Endarto, Budi
West Science Social and Humanities Studies Vol. 3 No. 03 (2025): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v3i03.1807

Abstract

The integration of blockchain technology with Geographic Information Systems (GIS) offers an innovative solution for enhancing transparency and efficiency in carbon trade marketing. This study explores the development of an integrative blockchain-based carbon trade marketing model for the Bromo-Tengger-Semeru region, utilizing GIS analysis for spatial verification and dynamic monitoring of carbon stock. Results indicate significant carbon sequestration potential in the region, with high carbon stock zones and reforestation opportunities identified through GIS. The blockchain system improves transaction transparency, traceability, and efficiency through the use of smart contracts and decentralized ledgers. Stakeholder workshops demonstrated strong support for the proposed model, emphasizing its potential to overcome existing challenges in carbon trading. The integration of GIS and blockchain ensures spatial accuracy and enhances stakeholder confidence, making it a viable approach for scaling carbon trade initiatives. This study contributes to the advancement of sustainable carbon trade practices, offering a replicable model for other regions.
The Shifting Function of Mamak in the Implementation of Minangkabau Customs in the Community of Jorong Tigo Tumpuak Nagari Taluak Lintau Buo District Hattami, Anggi Putri; Hambali, Hambali; Haryono, Haryono
Journal of Educational Sciences Vol. 9 No. 2 (2025): Journal of Educational Sciences
Publisher : FKIP - Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jes.9.2.p.886-895

Abstract

This research is motivated by the diminishing role of mamak in Jorong Tigo Tumpuak. Mamak functions more as a father in his wife's family. The position and role of a mamak also began to change, for example in terms of the economy and education of his nephews, it should be the mamak who is responsible for the economy and education of his nephews, but now the role is taken more by the father. The findings in this study explain that the Shifting Functions of Mamak in the implementation of Minangkabau Customs the economic function is successful or unsuccessful economically the nephews remains the responsibility of the mamak and participates in guiding the nephews. The educational function of a mamak does not play much of a role in delivering the nephews to be able to go to school even to college. The religious function of the mamak's role as a guide to religious values has shifted due to busyness, and some of the responsibility has shifted to parents and teachers. The customary function of the mamak's understanding of customs has also declined, causing this important role not to be fulfilled properly.
ANALISIS NPL, LDR, DAN CAR TERHADAP KINERJA KEUANGAN BANK PEMBANGUNAN DAERAH DI PROVINSI KALIMANTAN: ANALISIS NPL, LDR, DAN CAR TERHADAP KINERJA KEUANGAN BANK PEMBANGUNAN DAERAH DI PROVINSI KALIMANTAN Safitri, Aista; Perdana, Ariefanda Iqbal; Haryono, Haryono
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 1 (2024): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v21i1.5507

Abstract

Banks are financial institutions that collect public money through deposits and back it to the community through credit. The function of BPD is to encourage the creation of regional economic growth, hold cash, and manage regional finances, as well as one of the sources of local revenue. This study aims to analyze the effect of NPL, LDR, and CAR on financial performance projected by ROA. The population of this study is a regional development bank in Kalimantan Province, namely, as many as four companies for the period 2013-2022. Three companies were obtained as samples based on the purposive sampling technique. The data analysis technique used is multiple linear regression. The results showed that (1) NPL has a negative and insignificant effect on ROA, (2) LDR has a positive and significant effect on ROA, and (3) CAR has no significant effect on ROA.
Pengaruh Waktu Kontak Filtrasi Media Resin Kation dan Zeolit terhadap Kesadahan Air Sumur Gali Icha Intan Kurniani; Choirul Amri; Haryono Haryono; Ibnu Rois
Buletin Keslingmas Vol 43, No 3 (2024): BULETIN KESLINGMAS VOL. 43 NO.3 TAHUN 2024
Publisher : Poltekkes Kemenkes Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31983/keslingmas.v43i3.11711

Abstract

Berdasarkan studi pendahuluan yang dilaksanakan pada 28 Juli 2023 di Dusun Gampeng RT 02, Triwidadi, Pajangan, Bantul didapatkan kesadahan sebesar 390 mg/L termasuk kesadahan sementara. Saat dilihat secara fisik, air sumur yang sadah setelah direbus berwarna keruh, terdapat endapan putih pada gelas dan apabila dididihkan akan membentuk kerak pada cerek. Tujuan dari penelitian ini adalah untuk mengetahui waktu kontak yang efektif filtrasi media resin kation dan zeolit dalam menurunkan kadar kesadahan air sumur gali. Penelitian bersifat Quasi Experiment dengan desain penelitian One-Group Pre Test-Post Test Design. Besar sampel sebanyak 18 sampel dengan teknik pengambilan yaitu grab sampling pada bulan Maret 2024. Hasil pemeriksaan dilakukan uji normalitas data, uji One Way Anova, uji Paired Sample t-Test dan LSD. Berdasarkan hasil pemeriksaan kesadahan didapatkan hasil penurunan dengan waktu kontak 10 menit sebesar 23,3%, 20 menit sebesar 34% dan 30 menit sebesar 56,16%. Hasil uji statistic menggunakan uji One Way Anova dengan nilai Sig 0,001 maka ada pengaruh filtrasi media resin kation dan zeolit terhadap kesadahan air sumur gali. Hasil uji Paired Sample t-Test didapatkan pada setiap waktu kontak nilai sig (2-tailed) 0,05, sehingga terdapat perbedaan yang signifikan kadar kesadahan sebelum dan setelah perlakuan. Dari hasil uji LSD waktu kontak yang efektif filtrasi media resin kation dan zeolit dalam menurunkan kadar kesadahan air sumur gali adalah 30 menit. Waktu kontak yang efektif filtrasi media resin kation dan zeolit terhadap kadar kesadahan air sumur gali sesudah dilakukan filtrasi yaitu selama 30 menit dengan penurunan sebesar 56,16%.
Digital Literacy on Increasing the Pedagogical Competence for Teachers in Primary School Susilowati, Nola; Haryono, Haryono
Jurnal Penelitian Pendidikan Vol. 42 No. 2 (2025): October 2025
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jpp.v42i2.29451

Abstract

Increasing teacher pedagogical competence is one of the key factors in improving the quality of education in primary schools. In the current digital era, digital literacy is an important aspect that teachers must master to support a more effective and efficient learning process. This research aims to analyze the role of digital literacy in improving the pedagogical competence of teachers in elementary schools. This study uses a literature review method by analyzing various relevant literature sources. The findings of this study indicate that digital literacy has a significant impact on the improvement of pedagogical competence of elementary school teachers. Digital literacy can enhance teaching skills, curriculum development skills, classroom management skills, collaboration with other educators, and creativity and innovation of elementary school teachers. Therefore, this study can contribute to the development of digital literacy skills of elementary school teachers and improve the quality of education in Indonesia. 
PEMBERDAYAAN MASYARAKAT TERHADAP PENINGKATAN PENDIDIKAN DAN DAKWAH ISLAM PADA PASCA PANDEMIC Triana, Rumba; Fachrudin, Fachri; Yasyakur, Moch.; Haryono, Haryono
Khidmatul Ummah: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 01 (2022): Khidmatul Ummah: Jurnal Pengabdian Kepada Masyarakat
Publisher : STAI Al-Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/khidmatul.v3i01.2834

Abstract

dengan tema “Pemberdayaan Masyarakat Terhadap Peningkatan Pendidikan dan Dakwah Islam Pasca Pandemic di Kelurahan Ciomas Rahayu.” Tema ini bertujuan untuk memberikan solusi kepada Warga Desa Ciomas Rahayu dalam mengatasi berbagai persoalan yang timbul akibat selama masa pandemi Covid-19. Kegiatan pengabdian kepada masyarakat dengan tema “Pemberdayaan Masyarakat Terhadap Peningkatan Pendidikan dan Dakwah Islam Pasca Pandemic di Kelurahan Ciomas Rahayu.”  merupakan respons Tim Peneliti terhadap dampak yang dirasakan oleh masyarakat terhadap pasca pandemi Covid-19. Mencermati kondisi masyarakat dimana berbagai pembelajaran dan dakwah secara daring, sehingga banyak para peserta didik yang sehingga banyak diantara mereka justru semakin terbelakang dalam ilmu dan amal ibadah dan menjadikan pendidikan dan juga dakwah setelahnya menjadi sulit berjalan secara normal. Maka dengan ini Tim Peneliti memfokuskan pada kegiatan pemberdayaan masyarakat dengan berbagai program yang dilaksanakan selama kurang lebih satu bulan/40 hari dalam bidang dakwah, pendidikan dan kesehatan masyarakat . Untuk Bidang Kesehatan antara lain yaitu diadakannya Pelatihan Pengobatan Herbal yang diadakan selama dua pertemuan. Adapun kegiatan Bidang Pendidikan yang dilakukan ialah program Pengajian Remaja Desa Ciomas Rahayu dengan Tema PARAJI ‘Pemuda Rajin Ngaji’ yang berkolaborasi dengan IRMA Nurul Islam, program Mahasiswa Mengajar Tahfidz di TPQ Nurul Islam, program Mahasiswa Mengajar Baca Tulis Quran di PAUD Dahlia dan program Mahasiswa Mengajar Tahsin di Madrasah Darussurur. Serta dalam Bidang Keagamaan ini kami mengadakan Pelatihan Dan Pembentukan Tim Janaiz Akhwat untuk RW. 1, 2 dan 3. Di Desa Ciomas Rahayu juga diadakan Pelatihan Guru Qur’an untuk guru-guru Al-Qur’an yang ada di Desa Ciomas Rahayu. Lalu ada juga Kajian Parenting Islami bagi warga Desa Ciomas Rahayu.
Exploring the correlation between collocational mastery and Japanese language proficiency levels Firmansyah, Dian Bayu; Haryono, Haryono; Hariyadi, Bagus Reza
Japanese Research on Linguistics, Literature, and Culture Vol. 7 No. 2 (2025): May
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jr.v7i2.12483

Abstract

Mastering collocation is a crucial aspect of second language acquisition at the B2 level, particularly in Japanese. Understanding collocation allows learners to comprehend common word combinations used in everyday conversation. This study aims to explore the understanding of collocation among Japanese language learners and to identify errors in their sentence construction. Using a mixed-method approach, the research includes collocation knowledge tests, questionnaires, and interviews to collect data from Japanese language learners in Indonesia. The findings indicate that many learners struggle with proper collocation usage, largely due to the influence of their native language and a limited understanding of suitable word combinations in Japanese. However, with effective teaching methods and consistent practice, learners can improve their grasp of collocation, which will lead to more effective and natural communication in Japanese. This study concludes that a strong command of collocation significantly enhances Japanese language proficiency, particularly in terms of fluency and contextual understanding. The research intends to contribute to the development of collaborative learning strategies in Japanese, especially for non-native speakers, to facilitate daily communication in the language.
Legal Framework and Taxation Challenges on Digital Services in Indonesia: A Normative Legal Analysis Rahmawati, Diah Ayu; Haryono, Haryono; Endarto, Budi; Sanusi, Ruchan; Prayogi, Yoga Adi
The Easta Journal Law and Human Rights Vol. 3 No. 03 (2025): The Easta Journal Law and Human Rights (ESLHR)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/eslhr.v3i03.649

Abstract

The rapid expansion of digital services in Indonesia has introduced significant challenges to its legal and taxation frameworks. This study employs a normative legal analysis to explore gaps and inefficiencies in Indonesia's existing regulations, with a focus on the taxation of digital services. While initiatives such as VAT on digital goods and services (PMK 48/2020) have broadened the tax base, enforcement and compliance challenges persist, particularly for non-resident providers. Comparative analysis with global frameworks, such as the OECD’s Base Erosion and Profit Shifting (BEPS) initiative and the EU’s Digital Services Tax (DST), highlights potential pathways for reform tailored to Indonesia’s context. The study concludes with recommendations for harmonized legal frameworks, strengthened enforcement mechanisms, and policies balancing innovation with fair taxation. These reforms are essential for Indonesia to achieve a sustainable and equitable digital economy.
Co-Authors - Kardoyo - Kustiono ., Rusliyawati A.A. Ketut Agung Cahyawan W Abd. Rasyid Syamsuri Abdillah, Hartawan Abdillah, Muhamad Ridan Abdul Fattah Abdul Hadi Kadarusno, Abdul Hadi Abdul Haris Achmad Husein Achmad Rifai RC, Achmad Adi Prehanto Adinda, Inez Athallaisya Aep Saefullah Affandi, Erna Rooslyna Afrizal, Stevany Agus Hadiat Tjakrawidjaja, Agus Hadiat Agus Kharmayana Rubaya Agus Riyanto Agus Sutono Agus Wahyudin Agustin, Peni Agustina, Monika Ahad Legiarto Ahmad Eddison Ahmad Fauzan Ahmad Hidayat Ahmad Sopian, Ahmad Ahmad Syaifudin Ahsan, Muhammad Ahsan, Muhammad Ajeng Ajeng, Ajeng Ajeng Intan Amalia Akaat Hasjiandito, Akaat Akhmad, Sulthoni Akmas, Nabila Aljaniah Zahra, Nyimas Alviansyah, Ikhlas Amalinda, Amalinda Amin Yusuf Aminuyati AN, Wiwik Hasbiyah Anang Budi Utomo Andharu, Devito Andi Rahman Andi Samsu Alam, Andi Samsu Andrew Andrew, Andrew ANDRI KURNIAWAN Andriko, Andriko Angelina, Natalia Anggraini, Sri Anna Tjandrawati Annisa Fitriani, Annisa Anthony Anggrawan Anton Maretno, Anton Apra Santosa, Tomi Apriawan, Andika Ardimansyah Ardimansyah Arfa, Muhammad Ari Syahidul Shidiq Arief Rahman Arief Yulianto Arifiadi, Ferry Arifudin Suhaili Ariyanti, Desi Ariyanti, Dyah Arofah, Iin Arum, Winda Falah Setianing Arum, Winda Falah Setianing Ashadi Ashfahani, Aufa Ashfahani, Aufa Asih, Sidi Asih, Sidi Asnuddin, Asnuddin Atiek Rostika Noviyanti Auliana, Auliana Awwali, Aliza Tinur Ayola, Nursatry Ayu Ervinia AYU LESTARI Ayu, Kilau Riksaning Az-Zahra, Risna Salwa Azillia Prameswara, Kirana Noor Azmy, Rikzi Izzet Alvaeni Azmy, Rikzi Izzet Alvaeni Azrianingzih, Rodiyati Azrianingzih, Rodliyati Bagus Ananda Kurniawan, Bagus Ananda bagus teguh santoso, bagus teguh Bahri, Moh. Syaeful Bainah, Atiqoh Nur Balatif, Mamak Bambang Suwerda, Bambang Bana, Rifal Arma Bani, Mochammad Nashir Khakim Asya’ Banni Satria Andoko Bantara, Ahmad Fauzi Bety Prastiwi Budi Endarto Budi Santosa Budiman, Johan Arief Budiman, Thomas Budiyono Budiyono Carolina, Mona Catharina Tri Anni, Catharina Tri Choirul Amri Choirul Amri christofer satria Christofer, Christofer Dadan Irwan Dani Febriyanto, Dani Dani, Rahmat Darunanto, Danang Dea Nuraini Rahmadhani Defriyanto Defriyanto, Defriyanto Desti Handayani, Desti Dewi Puspita Ningsih Dewi, Sri Purnama Dewi, Sri Purnama DIAH SETYORINI Diana, Eva Ria Dikpride Despa Dini Rahmawati Djoko Legono Djoko Wahyudi Djoko Widodo Djuniadi Djuniadi Dolvy Girawan Dumilah, Jelita Retno Dwi Anggorowati Rahayu Dwi Iryaning Handayani DYP. Sugiharto, DYP. Eddy, Diana Rakhmawaty Edi Subkhan, Edi Edi Waluyo Edy Nurtamam, Mohammad Efendi, Burhan Ekawati, Inna Eko Prasetyo Elbawati, Anjula Eleonora Runtunuwu Elfrida Riyani Ellysmawati, Ayang Elok Heniwati Endang Tjahjaningsih Endik Deni Nugroho Epa Paujiah, Epa Erliana, Adella Hayu Erly Ekayanti Rosyida Ernawati, E. Evy Erni Susanti Ertambang Nahartyo Etty Soesilowati Evi Widowati Evy Ernawati, Evy Exwan Andriyan Verrysaputro Fachrudin, Fachri Fadhlullah Ramadhani Fadilah, Zacky Fahrudin, Mohammad Khoirul Fahrudin, Mohammad Khoirul Fajriah Fajriah, Fajriah Fakhruddin Fakhruddin Fanisa Laras Budiati Farid Ahmadi Farida, Haning Fatimatuzzahra Fatimatuzzahra Ferdian, Ferdian Fiqhuddin, Moh Agung Frans Sudirjo Fuaddah, Ashlikhatul Furaida Khasanah Galang Windi Pratama, Toebagus Ganefati, Sri Fuji Gema Wahyudewantoro, Gema Gimin Gimin Gofar, Abdul Gowira, David Gumilar, Panggayuh Jala Gunadi Gunadi Gustami, Reynaldi Gusti Eka Yuliastuti Gustina, Yolanda Haerussaleh, Haerussaleh Haesti Sembiring Hairani Hairani Hairunisa Hairunisa, Hairunisa Hambali Hambali Hamzah, Akmal Hananto, Hananto Handayani, Henni Rahayu Handriani, Loly Hanny Hafiar Haras, Abdul Fajar Hardika Legiani, Wika Hardiyanti, Dwi Hardiyanti, Dwi Hardjono Hardjono, Hardjono Hardono Hardono, Hardono Hari Wibawanto Haris Syahbuddin Hariyadi, Bagus Reza Hartantien, Sinarianda Kurnia Hartono Hartono Haryadi, Wahyu Tris Hattami, Anggi Putri Hawa, Kenwari Hawa, Sitti Hayat, Nurul Helisa Noviarty Helmi, Syarif M. Hendharsetiawan, Andy Achmad Hendra.s, Hendra.s Hendriawan, Muhammad Heni Setyowati Heri Triluqman Budisantoso Herlawati Herlawati Herman Sanjtoko Herman Santjoko Herman Santjoko, Herman Herry Nur Faisal, Herry Nur Hertini, Etty Sri Hia, Liberty Natalia Hidayah, Siti Ismi Nurul Hidayatun, Hidayatun Hidayatun, Hidayatun Hindarto, Djarot Ibnu Rois Icha Intan Kurniani Ichsan Gaffar Ika Umaya Sinta, Ika Umaya Ikhsan, Syarbini Imam Lukito, Imam Imam Muhsin Mubarok, Imam Muhsin Indah Epriliati Indah Werdiningsih INDRA PRATAMA PUTRA SALMON Indryastuti, Harini Nova Irwan Cahyadi Irwantoro, Irwantoro Iskandar Iskandar Iskandar, Bayu Ismail Ismail Isti Hidayah Istyarini Istyarini, Istyarini Iswahyudi, Gesang Iswardani, Kurnia Iwang Gumilar Jatsiyah, Venti Jojo Subagja Juanda Astarani Judijanto, Loso Juliyanto, Juliyanto Juliyanto, Juliyanto K, Dwi Putri Kaffah, Laila Silmi Kalimantari, Ria Nursani Putri Kamin, Dicky Arianto Kanto, Dwi Sunu Karimah, Luthfia Karnuriman, Karnuriman Kartika, Dila Kartini, Dwi Putri Khairani, Wittin Kharmila Sari Khasanah, Magnalia Restu Khoirul Anwar Khristina Yunita Kosam, Darussalam Kosam, Darussalam Krismono Krismono Krisno Utomo, Hudiarto Kristanti, Arin Ike Kudus, Wahid Abdul Kumalasari, Dewi Ratih Kunarso Kunarso KUNTARI, SEPTI Kurnia Iswardani Kurniani, Icha Intan Kusumawardani, Seftia L. Hendrowibowo Lakawa, Irwan Laksono, Tegar Lanang Sakti Laurensia, Cindy Lestari, Mufida Diah Lestari, Wiwit Azmi Lindawarti, Yustika Irfani Liz Yanti Andriyani lnnuddin, Muhammad Luciana, Vita Lucky Herawati Luh Putu Ratna Sundari Lupitha, Mariska M. F. Rahardjo, M. F. Maemonah, Maemonah Mahmud Yunus Mailana, Agus MAKIAH Malikus Sumadyo Mardedi, Lalu Zazuli Azhar Margret Ade Cipta Rahmani Maria Bernadetha Dua Riong Mariay, Ivonne Fitri Marisatu, Zahra Martuti, Martuti Martuti, Martuti Maskur Maskur Masrukhi Masrukhi Maulana, Muhammad Ashrof Maulida, Atika Maulidi, M Irfan Maulidi, M. Irfan Mawardi, Taufik Melati Ayuningtyas Miftahul Madani Mikha Bimantara Warsito, Mikha Bimantara Mitra Musika Lubis Moch. Yasyakur, Moch. Mochammad Muchid, Mochammad Muchtaruddin Mansyur Muhadharah, Umarah Muhadharah, Umarah Muhammad Anshari, Muhammad Muhammad Begawan Bestari Muhammad Khumaedi Muhammad Ramdhan Muhammad Ridwan Muhammad Rosikhu Muhammad Shodiq Abdul Khannan Muhammad, Saiful Azhari Muhsin Muhsin Mulasih, Siti Mulawarman Mulawarman Mulyadi . Mulyaningrum, Meilia Muna Chanifia, Muna mungin eddy wibowo, mungin eddy Muslichah Erma Widiana Mustakim Mustakim Mustika, Ira Grania Muttaqin, Tiara Indriyani Nanik Dwi Nurhayati Narto Narto Narto, Narto Nasiroh, Nasiroh Nasution, Annio Indah Lestari NATANAEL, CHRISTI LIAMITA Nella Yantiana Nenny Agustanti Ngaisah, Siti Nia Kurniawan Nida, Nabilah Afro Nina Febriana Dosinta Nofirman, Nofirman Noor, Muhammad Fathuddin Notosoegondo, Hendriani Selina Novi Astrini, Novi Noviar, Ekky Novita Sari Novita Setyo Cahyani Novita, Shella Nur, Firman M. Nurani, Juli Nurdianto, Dwi Riski Nurhakiki, Nurhakiki Nurhanifah, Adelia Nurhidayah Nurhidayah Nurlinah Nurlinah, Nurlinah Nurmansyah, Gupi Rohman Nuroini, Indi Nursantipa, Nursantipa Nurul Farhin Nurwijayanti Nuryasin, Muhammad Jamil Oki Irawan, Oki Oktafiani, Wanda Michelia Oktia Woro Kasmini Handayani Onisimus Amtu Pagiling, Sarwan Pakpahan, Valen Octavia Pakpahan, Valen Octavia Pamungkas, Bayu Aji Pamungkas, Sawitri Pandu, Rinal Perdana, Ariefanda Iqbal Permata Indah, Djunita Pertiwi, Dwi Pajria Pranoto Pranoto Pratama, Diko Prayogi, Yoga Adi Prihatinigsih, Tri Prihatiningsih Prima Dina Atika Priswanto, Budi Puji Ganefati, Sri Purwanto Purwanto Pusaka, Semerdanta Putrajip, Mohamad Yudisa Putri, Analita Hanata Putri, Della Arnita Putri, Femmy Andani Putri, Sabrina Mustika Rachmad Hidayat Raden Mohamad Herdian Bhakti Radna Pambudhi, Radna Rafika Bayu Kusumandari, Rafika Bayu Rahim, Habibi Rahmad, Cahya Rahmadani, Widya Rahmadillah, Wulan Rahmadya Trias Handayanto Rahmah Rizki Akbar W, Rahmah Rizki Rahman, Zeinor Rahmasari, Anggraeni Rahmawati, Diah Ayu Raihan, Siti Raihan, Siti Rajanun, Rajanun Ramadani, Ramadani Ramadhan, Sutan Aulia Ramadhani, Dwi Putri Ratna Wardani Ratna Widyawati Renata Kusuma Wardani, Renata Kusuma Retno Nugroho Whidhiasih RIDWAN AFFANDI Rienovita, Ellina Rifki Fahrial Zainal Rizkan, Rizkan Robby, Ahmad Arsyadany Rois, Ibnu Rosbina, Atania Rosini, Nanik Ida Rudhy Gustiano Rudy Kurniawan Rukiah Rukiah Rusdarti - Rusdianto Rusdianto, Rusdianto Rusqiyati, Eka Arifa Rusqiyati, Eka Arifa Sadiyah, Khotimatus Safitri, Aista Sajali, Chusnatul Ulaela Samiyono, Sugeng Samsudi . Sanusi, Ruchan Sapto Budoyo Saputra, Adi Dwifana Saputra Saputri, Bella Hanny Saputro, Edwin Wicaksono Sardjito Eko Sarfilianty Anggiani, Sarfilianty Sari Rusmita Sari, Devi Ayu Prima Sari, Iis Purnama Sari, Tika Yurnia Sarjiyah Sarjiyah, Sarjiyah Sarungallo, Amelia S. Sasih Gunalan Separen, Separen Septi Nurlaeli, Septi Seran, Theodorina Novyani Setiawan, Andres Setiawan, Rizki Sholehudin, Moch Sigid Sudaryanto sigid sudaryanto, sigid Siswati, Endhang sitanggang, Apri ani Siti Aminah Abdurachman Siti Hajar Siti Munawaroh Siti Rosyafah, Siti Sitorus, Nomi Destari Situmorang, Eka Erlia Slamet . Slamet, Moch. Soesanto Soesanto Solihudin, Solihudin Solihudin, Solihudin Sri Erlinda Sri Handayani Sri Haryanti Sri Haryanti Sri Muryani Sri Puji Ganefati Sri Puji Ganefati Sri Rahayu Ningsih Sri Retno Dwi Ariani Sri Suneki SRI WARDANI Sri Widiastuti, Sri Sri Wulan, Sri Sri Wulandari Sri Yamtinah Sriyana Sriyana Subhan Widiansyah subudiarta, Nyoman Budi Sufrianto, Sufrianto Sugianto Sugianto Sugianto Sugianto Sugiyarta Stanislaus, Sugiyarta Sukarno, Aji Sulhi, M. Sulhi, M. Sulistio, Basuki Sulistiono Sulistyo Saputro Sumaryanto, Djoko Sumianingrum, Ninok Eyiz Sumianingrum, Ninok Eyiz Sunardy Kasim Sunawan Sunawan Suntari Suntari Sunyoto, Andrik Supartono - Suparwan Cecep Kosasih, Suparwan Cecep Supentri Supriyadi Supriyadi Suryadmaja, Galih Suryani, Erlina Suryanta, Novan Hendra Suryanta, Novan Hendra Susanti Perangin-angin Susanto, Yudi Susilowati, Nola Sutedjo Sutedjo Sutrisno, Muhammad Sya'bania, Indah syahputra, Rari Syamsuddin Syamsuddin Sze, Edward Tania Salsabila, Tania Tantut Susanto Tesniyadi, Dema Thomana, Charles timur, wahyu Titi Prihatin Titik Haryati Titin Herawati Tjahjaningsih, Yustina Suhandini Tjakrawidjaja, Agus H Tjipta Bahtera, Tjipta Tommy, Muhammad Totok Sumaryanto Florentinus, Totok Sumaryanto Tresna Pangastuti Muslimah, Maestyca Tri Joko Raharjo Tri Prihatiningsih Triana, Rumba Trismawati, Trismawati Triyo, Ely U.Z., L.M. Zulfahrin U.Z., L.M. Zulfahrin Unang Wahidin, Unang Utami, Retno Arif Utari, Retno Valencia Novelita Vitalia, Theresia Trisna wahid, alvian abdur rahman Wahid, Kudus Abdul Wahyu Dewantoro, Gema Wahyu Eko Pujianto Wahyu Hardyanto Wahyu Joko Triono, Muhammad Wahyu Lestari Wahyu Widodo Wahyu, M. Hasyir Wahyuni, Rr. Endang Wardani, Siti Wardani, Theresia Dessy Wasino Wasino Wawan Lulus Setiawan, Wawan Wedha, Alessandro Benito Putra Bayu Wedha, bayu Yasa Wesman Endom Wicaksono6, Febri Widhanarto, Ghanis Putra Widoyoko, Wredha Danang Widyaningrum, Mahmudah Enny Wildan, Dudi Muhammad Winata, Stephen Windarso, Sarjito Eko Wirayasa, I Ketut Adi Wittiin Khairani Woro Utari Wulandari, Evita Vibriana Wulandari, Hesty Safitri Yanti, Asvira Pamelda Yantiana, Nella Yasmin, Salma Alfina YAYAN APRIYANA Yayat Dhahiyat Yoris Adi Maretta Yorman Yoza Fendriani Yudi Wahyudi Yuli Rifiani, Yuli Yuli Utanto Yulia Rosyada, Fani Yulianti Yulianti YULIANTI, YATI B Yurilla Endah Muliatie, Yurilla Endah Yuslianti, Iis Yusuf, Rivai Yuyun Suprapto Zahirman, Zahirman Zahirman, Zahirman Zahra, Syafira Dwi Zahrotunnisa, Fathimah Zainuddin, Zulkifli Zamzami, R.Mohd Zulfahmi, Muhammad Nofan Zulfany, Farsya Auliya