Semakin terintegrasinya perdagangan internasional telah memicu peningkatan sengketa perdagangan, khususnya terkait penerapan tindakan anti-dumping oleh negara-negara anggota Organisasi Perdagangan Dunia (WTO). Meskipun WTO memiliki mekanisme penyelesaian sengketa melalui Dispute Settlement Understanding (DSU), pelaksanaan putusan masih menghadapi berbagai hambatan terutama menyangkut kepatuhan negara terhadap rekomendasi Badan Penyelesaian Sengketa (Dispute Settlement Body atau DSB). Situasi ini menimbulkan pertanyaan mengenai efektivitas aturan hukum internasional, khususnya bagi negara-negara berkembang yang menghadapi keterbatasan kapasitas ekonomi dan daya tawar politik dalam memperjuangkan hak-hak mereka. Penelitian ini bertujuan untuk menganalisis mekanisme kepatuhan terhadap putusan WTO dalam sengketa anti-dumping serta merekonstruksi model kepatuhan yang lebih berkeadilan bagi negara-negara berkembang. Penelitian ini menggunakan metode yuridis-normatif dengan pendekatan perundang-undangan dan pendekatan konseptual. Data dikumpulkan melalui studi pustaka terhadap berbagai perjanjian WTO termasuk GATT 1994, Persetujuan Anti-Dumping, dan DSU serta literatur akademis dan putusan sengketa WTO. Hasil penelitian menunjukkan bahwa mekanisme kepatuhan dalam DSU masih berorientasi pada kepatuhan sukarela, di mana kompensasi dan tindakan balasan (retaliasi) menjadi langkah terakhir. Mekanisme ini cenderung menguntungkan negara-negara maju, mengingat kemampuan untuk melakukan tindakan balasan sangat bergantung pada kekuatan ekonomi. Oleh karena itu, rekonstruksi diperlukan melalui penguatan pengawasan pelaksanaan putusan, peningkatan bantuan hukum bagi negara-negara berkembang, optimalisasi perlakuan khusus dan berbeda, serta pembentukan mekanisme kepatuhan yang lebih tanggap terhadap kesenjangan ekonomi di antara anggota WTO.
Pembelajaran daring telah menjadi alternatif utama pembelajaran saat ini, dimana Zoom menjadi salah satu platform pembelajaran daring yang paling banyak digunakan. Dalam konteks mahasiswa akuntansi, pemahaman materi yang kompleks menjadi tantangan tersendiri, terutama jika tidak didukung oleh minat belajar yang tinggi. Penelitian ini bertujuan menganalisis pengaruh penggunaan media Zoom dan minat belajar terhadap tingkat pemahaman mahasiswa akuntansi di perguruan tinggi swasta Jakarta Selatan. Populasi dalam penelitian ini adalah seluruh mahasiswa jurusan akuntansi aktif yang terdaftar di perguruan tinggi swasta di Jakarta Selatan pada tahun akademik 2025/2026, dan untuk pengambilan sampel menggunakan teknik convenience sampling. Metode kuantitatif digunakan dalam penelitian ini dengan menggunakan analisis regresi linear berganda dengan bantuan perangkat lunak SPSS Versi 26. Hasil penelitian menunjukkan secara parsial, variabel media Zoom tidak berpengaruh terhadap pemahaman mahasiswa sedangkan variabel minat belajar berpengaruh terhadap pemahaman mahasiswa, secara simultan disimpulkan bahwa media Zoom dan minat belajar bersama-sama berpengaruh terhadap pemahaman mahasiswa.
The public trust crisis faced by state-owned enterprises in the energy sector has become a strategic issue, particularly when information spreads rapidly through digital platforms. This research aimed to evaluate the effectiveness of PT Pertamina’s crisis management and communication strategies in restoring public trust following the alleged adulteration of Pertamax fuel, which emerged in February 2025. The research employed a descriptive qualitative approach with a single-case study design. Secondary data were collected from national mass media reports, official company releases, official social media posts, and law enforcement documents. The data were analyzed through data reduction, data presentation, and conclusion drawing based on Situational Crisis Communication Theory (SCCT) and Image Repair Theory. The findings showed that Pertamina implemented a combination of crisis response strategies, including public apology, the establishment of a crisis response center, transparent product quality testing, and involvement of independent institutions as part of its rebuilding and bolstering strategies. Although these measures helped mitigate issue escalation in the short term, public trust had not been fully restored due to perceptions regarding the delayed appearance of top-level leaders in public communication and continued demands for greater transparency. This study recommends strengthening crisis preparedness, proactive transparency, and two-way communication as essential foundations for long-term reputation recovery.
This study is designed to examine how liquidity, capital intensity ratio, and good corporate governance mechanisms affect tax management within manufacturing firms in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) over the 2019-2023 period. Employing a quantitative research design, the study focuses on a population comprising all relevant companies within the specified sector and timeframe. A purposive sampling method was applied, resulting in the selection of nine firms that met the established criteria. The analysis relies on secondary data sourced from the official website of the Indonesia Stock Exchange. Panel data regression analysis is utilized as the primary analytical technique. The empirical findings indicate that, when considered jointly, liquidity, capital intensity ratio, managerial ownership, institutional ownership, and the audit committee exert a significant influence on tax management. However, when examined individually, liquidity and capital intensity ratio demonstrate a negative association with tax management, whereas managerial ownership, institutional ownership, and the audit committee do not exhibit any statistically significant effect. The adjusted R-squared value of 0.4862 indicates that the five independent variables collectively explain 48.62% of the variation in tax management.
This research aims to analyze and optimize process safety management and environmental protection at Factory X through an Integrated Management System IMS approach. Along with the increasing operational complexity of the manufacturing industry, the integration of process safety and environmental aspects has become crucial for mitigating the risk of major accidents and ecosystem pollution. This study employs a descriptive qualitative method with a case study approach, where evaluation is conducted based on the Plan-Do-Check-Act PDCA cycle, encompassing safety policy, organization, planning, performance evaluation, and improvement actions. The results indicate that although Factory X has established a formal policy foundation, operational effectiveness is still hindered by a lack of specialized competency within the HSE organization and the dominance of reactive performance indicators (lagging indicators). This study recommends the establishment of a specialized process safety unit, the utilization of digital technology for real-time asset monitoring, and the strengthening of incident reporting cultures to ensure continuous improvement. This optimization is expected to simultaneously reduce the potential risk of process failure and enhance compliance with environmental quality standards.
