Massive open online courses (MOOCs) are intentionally designed to be easily accessible to many learners, regardless of their academic level or age. MOOCs leverage internet-based technology, allowing anybody with an internet connection to have unrestricted access, regardless of their location or time limitations. MOOCs provide a versatile and easy opportunity for acquiring top-notch education, enabling anyone to learn at their preferred speed, free from limitations of time, cost, or geographical location. Given the advantages they offer, MOOCs are a valuable method for improving the quality and availability of education in Indonesia. Following the outbreak of the COVID-19 pandemic, colleges and institutions have implemented the establishment of digital campuses. One important characteristic of these digital campuses is that they prioritize processes but overlook data and lack standardized standards. The problems and fundamental causes include challenges related to the comprehensive information architecture. The main factor contributing to this challenge is the absence of uniform and well-defined information standards. The existing connectivity and data exchange mechanisms in several schools are poor, leading to substantial data discrepancy among various departments due to the limited content of the fundamental data utilized. Moreover, the absence of clear information about the reliable source of data exacerbates the problem. The main objectives of data governance are to improve data quality, eliminate data inconsistencies, promote extensive data sharing, utilize data aggregation for competitive benefits, supervise data modifications based on data usage patterns, and comply with internal and external regulations and agreed-upon data usage standards. The aim of this project is to create a data governance framework that is customized to the specific conditions in Indonesia, with a specific emphasis on MOOC providers. The researcher chose design science research (DSR) as the research paradigm as it can successfully tackle relevant issues linked to the topic by creating innovative artefacts about the data governance framework for MOOC providers in Indonesia. This research highlights the necessity and significance of implementing a data governance framework for MOOC providers in Indonesia, hence increasing their awareness of this requirement. The researchers incorporated components from the data management body of knowledge (DMBOK) into their data governance framework. This framework includes ten components related to data governance, which are further divided into sub-components within the MOOC providers’ framework.
Professional judgments in business valuation should be based on persuasive comparative data and conclusive empirical studies. However, these judgments are frequently made without these conditions, causing professional skepticism. An appraiser should explain in detail what was done to get the market value because valuation is the initial crucial step in the investment decision process. In socially responsible investment schemes, an appraiser has a fiduciary duty and a vital role in protecting the public from fraud and the risk of asset value destruction. Professional skepticism is essential to direct the appraiser’s judgment towards independent valuation for the public interest, assisting in evaluating the relevance and reliability of information, especially relating to social, environmental, and ethical issues. This paper studies the business valuation process from a behavioral finance perspective in the United States and Indonesia, aiming to tweak business valuation practices, identify biases, and mitigate them to ensure the market value does not shift far from fairness opinion. The case study explores experiences from the professional role-learning process. The results highlight the need for an appraisal protocol in business valuation, improvements in the discount for lack of marketability application, and these findings are pertinent to business appraisers and regulators. Recommendations include enhancing the clarity of professional judgments and the integration of recent empirical studies into practice.
Malaria is an infectious disease that poses a significant global health threat, particularly to children and pregnant women. Specifically, in 2020, Rampah Village, Kutambaru sub-district, Langkat Regency, North Sumatra Province, Indonesia, reported 22 malaria cases, accounting for 84% of the local cases. This study aims to develop a malaria prevention model by leveraging community capital in Rampah Village. A mixed-method sequential explanatory approach, combining quantitative and qualitative methods, was employed. Quantitative data were collected through questionnaires from a sample of 200 respondents and analyzed using structural equation modeling (SEM) with Smart PLS (Partial Least Squares) software. The qualitative component utilized a phenomenological design, gathering data through interviews. Quantitative findings indicate that natural capital significantly influences malaria prevention principles. There is also a positive and significant relationship between developmental capital and malaria prevention. Cultural capital shows a positive correlation with malaria prevention, as does social capital. The qualitative phase identified cultural capital within the Karo tribe, such as ‘Rakut si Telu,’ which signifies familial bonds fostering mutual aid and respect. The results of this study are crucial for formulating policies and redesigning community-capital-based malaria prevention programs. These programs can be effectively implemented through cross-sectoral collaboration among health departments, local government, and community members. Malaria is a communicable disease threatening global health, particularly affecting children and pregnant women. In 2020, there were 229 million cases of Malaria worldwide, resulting in 409,000 deaths. In Indonesia, specifically in North Sumatra’s Langkat Regency, Kutambaru District, Rampah Village had 22 cases (84%). The purpose of this research is to formulate a Malaria prevention model using community resources in Rampah Village, Kutambaru District, Langkat Regency. The study employed a mixed-methods sequential explanatory approach, combining quantitative and qualitative methods. Quantitative data was collected through questionnaires, with 200 respondents, and structural equation modeling (SEM) analysis using smart PLS (Partial Least Squares) software. Qualitative data was gathered through interviews. The research findings showed a positive relationship between cultural modalities and Malaria prevention (p = 0.000) with a path coefficient T-value of 12.500. The cultural modality and Malaria prevention relationship were significantly positive (p = 0.000) with a path coefficient T-value of 3.603. A positive and significant correlation also exists between development modalities and Malaria prevention (p = 0.011) with a path coefficient T-value of 2.555. Qualitative research revealed the Rakut si Telu cultural modality of the Karo tribe, meaning that family-based social connections create a sense of helping and respecting one another. The Orat si Waluh cultural modality represents daily life practices in the Karo tribe as a form of community-based Malaria prevention.
The small and medium tourism enterprises sector has experienced a decline in Indonesia’s economic conditions in recent years. This research aims to advise stakeholders regarding factors that must be considered and included in future policy formulation. The research methodology is a mixed method supported by the N-Vivo computer program, interview studies, and FGD. This research focuses on four tourism provinces in Indonesia. The research results using thematic analysis identified 133 codes, 19 categories, nine core themes, and one impact theme. This research’s novelty highlights that government policy’s effects on tourism SME marketing are not significant due to weak support. Apart from that, partnerships and collaboration between the central regional government and tourism SMEs are the main factors determining their development at the regional level. This research concludes that government intervention and support in encouraging the growth and sustainability of tourism SMEs are necessary. The Government must promote collaboration between tourism SMEs because increasing the number of tourists is crucial, as well as encouraging sustainable marketing practices and simplifying regulations. The recommendation is that the Government immediately simplify regulations, expand partnerships and collaboration, and promote innovation in tourism SMEs. By implementing these recommendations, policymakers can create an environment that supports the development of tourism SMEs, allowing the tourism sector to increase GRDP.
In Indonesia tax reform has undergone multiple revisions in recent years, all within a brief timeframe. Digital tax reform in Indonesia began with significant milestones in recent years to adapt to the digital economy’s challenges. The specific start date for digital tax reform in Indonesia can be traced back to the passing of the Tax Regulations Harmonization Law on 7th October 2021, which officially became Law No 7/2021 on 29th October 2021. This law marked a crucial step in Indonesia’s journey towards modernizing its tax system to address the implications of the digital economy. The provisions of this law have varying effective dates, such as for income tax purposes from the 2022 fiscal year and for VAT purposes from 1st April 2022. These changes under the Tax Regulations Harmonization Law are extensive and wide-reaching, signifying a pivotal moment in Indonesia’s digital tax reform efforts. This shows that the Indonesian government intends to radically overhaul the tax system, yet there are inconsistent approaches to deciding on the long-term course of tax policy. It is critical to investigate the concept of tax legislation in Indonesia in order to provide legal clarity on digital tax reform. Normative juridical research methodology is employed, together with a qualitative research strategy and descriptive-analytical research specifications. The findings suggest that the Indonesian government’s efforts to establish strict policies governing taxes on digital activity are inadequate and uneven. In order to apply to digital platform enterprises, the definition of permanent establishment as outlined in a number of national regulations must incorporate a substantial economic presence criterion. Legislative progress toward the establishment of a framework for digital tax collection is necessary to mitigate the possible income loss of states in this area, which could result from the rapid advancement of information technology. The OECD consensus is still in the process of drafting an international tax reform that will require adjustments from national tax reform. Therefore, it is imperative that the Indonesian government establish a thorough framework for tax regulation that can ensure robustness, economic efficiency, fairness, against motivation compatibility, administrative ease, and avoidance.
The Government of Indonesia has modernized the toll road transaction system by implementing the multi-lane free-flow (MLFF) project, set to operate commercially by the end of 2024. This project leverages Global Navigation Satellite System (GNSS) technology to identify vehicles using toll roads and establish a transaction mechanism that allows the MLFF Project Company to charge road users according to distance, vehicle category, and tariff levels. The project has result in a complex business arrangement between the Indonesia National Toll Road Authority (INTRA), Toll Road Companies (TRCs), and the MLFF Project Company. The aim of this paper is to review the regulatory and institutional framework of the MLFF project and analyze its challenges. The methodology employed is a qualitative framework for legal research, utilizing international literature reviews and current regulatory frameworks. The study assesses the proposed transaction architecture of the project and identifies commercial, political, and other risks associated with its implementation. Based on the analysis, the research identifies opportunities for regulatory improvements and better contracting arrangements. This research provides valuable insights into the regulatory landscape and offers policy recommendations for the Government to mitigate the identified risks. This contribution is significant to the academic field as it enhances understanding regulatory and institutional challenges in implementing advanced toll road systems.
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