A Qualitative Policy Analysis of the Trump 2.0 Universal Tariff

Purpose: The United States’ April 2025 “Trump 2.0” order— combining a blanket 10 percent tariff with country-specific “reciprocal” surcharges—represents the largest single expansion of U.S. protectionism since the 1930s. For Indonesia, the measure imposes a 32 percent duty on its exports, threatening one tenth of merchandise sales and large segments of Java’s labour-intensive manufacturing. This study provides an early-stage qualitative policy analysis of the shock. Method: A triangulated research design integrates: (i) comparative historical review of past U.S. tariff waves; (ii) desk analysis of high- frequency customs and freight data through March 2025; and (iii) input–output tracing with the 2021 Indonesian Supply–Use Table to assess import-content vulnerability. Result: Findings indicate a first-year export shortfall of ~USD 1 billion (0.3 % of GDP), with 55 % of exposure concentrated in HS 85 electrical machinery, HS 61–62 apparel, and HS 64 footwear. A 10 % rupiah depreciation would raise production costs by 4.7 % in West Java electronics and 3.2 % in Central Java garments, given import coefficients of 0.47 and 0.32. Indirect spillovers are significant: China and ASEAN supply 65 % of Indonesia’s intermediate imports and are discounting diverted components, threatening assembly-line utilisation below the 85 % shutdown threshold. Policy resilience requires a five-point package: surplus-management diplomacy, selective MFN concessions on U.S. capital goods, accelerated Asia– Africa market diversification, safeguards against diversion imports, and coordinated macro-financial support for export-oriented SMEs. Future research should combine post-implementation customs data with firm-level panels to measure household income effects and evaluate mitigation efficacy

The Isoflavone Contents of Devon 1 Soybeans during Fermentation and Processing into Soybean-Tempeh Steamed Buns

Abstract—The soybean Devon 1 variety is a superior variety developed in Indonesia. The isoflavone content makes this soybean a top choice for a functional food. However, fermenting soybeans into tempeh and processing them into other products can affect the final isoflavone content. The objective of this study was to analyze the total isoflavone and its derivatives content in Devon 1 soybeans, soybean tempeh, soybean tempeh flour, and buns made from tempeh flour. The content of each isoflavone type was determined by high-performance liquid chromatography at λ249 and λ260 nm wavelengths. The buns were made from tempeh flour with variations of tempeh flour substitution of 0, 10, 20, and 30%. The results showed that the fermentation of Devon 1 soybeans and further processing of tempeh significantly altered the isoflavone components and content. The concentrations of daidzin and genistin in tempeh were decreased, while daidzein and genistein were increased. Further processing of tempeh into flour increased all isoflavone levels significantly, which might be caused by the isoflavone transformation during drying and enzymatic activity. Substitution of wheat flour with soybean tempeh flour increased these four isoflavones content of the buns. Therefore, tempeh flour made from Devon 1 soybeans has the potential to be used as a functional food ingredient rich in bioactive compounds that promote health. Keywords: flour, heat, isoflavone aglycones, isoflavone glycoside, soybean tempeh   Abstrak—Kedelai varietas Devon 1 merupakan varietas unggul yang dikembangkan di Indonesia. Kandungan isoflavonnya menjadikan kedelai ini sebagai pilihan utama untuk pembuatan pangan fungsional. Namun, proses fermentasi kedelai menjadi tempe, serta pengolahan lebih lanjut menjadi berbagai produk turunan dapat memengaruhi kandungan akhir isoflavonnya. Penelitian ini bertujuan untuk menganalisa kandungan total isoflavon dan turunannya pada kedelai Devon 1, tempe kedelai, tepung tempe kedelai, serta bakpao yang dibuat dari tepung tempe. Kandungan masing-masing jenis isoflavon diuji menggunakan kromatografi cair kinerja tinggi pada panjang gelombang λ249 dan λ260 nm. Adapun bakpao dibuat dari tepung tempe dengan variasi substitusi tepung tempe sebesar 0, 10, 20, dan 30%. Hasil penelitian ini menunjukkan bahwa fermentasi kedelai Devon 1 dan pengolahan tempe lebih lanjut secara signifikan mengubah komponen dan kandungan isoflavon. Kandungan daidzin dan genistin dalam tempe menurun, sedangkan kandungan daidzein dan genisteinnya mengalami peningkatan. Pengolahan tempe menjadi tepung lebih lanjut meningkatkan seluruh kandungan isoflavon secara signifikan, yang kemungkinan disebabkan oleh transformasi isoflavon selama proses pengeringan dan aktivitas enzimatis. Substitusi tepung terigu dengan tepung tempe meningkatkan kandungan keempat jenis isoflavon pada bakpao. Dengan demikian, tepung tempe kedelai Devon 1 berpotensi digunakan sebagai bahan pangan fungsional yang kaya akan senyawa bioaktif untuk menunjang kesehatan. Kata kunci: aglikon isoflavon, glikosida isoflavon, pemanasan, tempe kedelai, tepung &nbsp

PENGARUH CSR, PROFITABILITAS, LEVERAGE. LIKUIDITAS, DAN FIRM SIZE TERHADAP AGRESIVITAS PAJAK

This quantitative study aims to analyze the influence of CSR, Profitability, Leverage, Liquidity, and Firm Size on Tax Aggressiveness in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research context stems from the crucial role of tax as the state’s fiscal backbone, which is often challenged by corporate tax aggressiveness—a strategy to minimize tax burden that potentially impedes state revenue and economic growth. Secondary data were collected from company financial reports and analyzed using the multiple linear regression method with the aid of SPSS version 27. Tax Aggressiveness was measured using the Effective Tax Rate (ETR) proxy. The results indicate that, simultaneously, all independent variables (CSR, Profitability, Leverage, Liquidity, and Firm Size) significantly influence Tax Aggressiveness. However, partially, only Leverage was found to have a significant influence, while CSR, Profitability, Liquidity, and Firm Size did not have a significant influence. The study concludes that the level of Leverage is the single most important factor individually influencing corporate tax strategy in the energy sector, while the combination of all factors collectively has a significant impact on Tax Aggressiveness decisions

21st Century Competition: State & Conglomeration-Driven Capitalism

Indonesia needs to choose an economic model in order to realise its target of 8% GDP growth under Prabowo Subianto’s incoming administration. This paper compares both China’s state capitalism and South Korea’s conglomerate-driven capitalism for their relevance to Indonesia. China’s model, with a significant state intervention and SOEs prominent role, greatly driven industrialisation and average of 9% GDP growth over 30 years. Whilst South Korea’s model, dominated by conglomeration, focuses more on innovation in tech and exports, thus achieving a stable 4% average GDP growth. Employing data from the World Bank on FDI, exports, and GDP in constant 2015 USD, this paper examines both of these models using the Comparative Political-Economy framework. The findings showed that the China’s state capitalism to be more suitable for Indonesia due to capability of managing a large scale economy and the need of centralisation of resource control, infrastructure development and economic transitions. The blending of state control and market dynamics offers flexibility to tackle challenges in the economy. Nevertheless, the issues of inefficiencies must be in concern

Dari Diam Menjadi Agensi: Membingkai Ulang Tantangan Pendidikan Pascasarjana Indonesia di Inggris

This study critically re-examines the academic struggles of Indonesian postgraduate students in the United Kingdom (UK), drawing on empirical data from a prior qualitative study. The study employs a dual theoretical lens from Freire's Pedagogy of the Oppressed and Bandura's Social Cognitive Theory of Human Agency, grounded in a critical realist ontology, to explore the underlying structural forces of how academic practices contribute to student's educational experiences. Three interrelated themes are developed: (1) silence and pedagogical disempowerment; (2) destabilization of self-efficacy within unfamiliar academic conventions; and (3) the tension between agentic aspiration and marginalization. The findings challenge neoliberal assumptions of meritocracy and call for more awareness, reflexive, and humanizing approaches to international education that treat students not as culturally deficient or individually lacking but as subjects shaped by and capable of transformation within and against inherited educational systems.Studi ini secara kritis meninjau kembali tantangan akademik yang dialami oleh mahasiswa pascasarjana Indonesia di Inggris, dengan merujuk pada data empiris dari studi kualitatif terdahulu. Berlandaskan pada ontologi realisme kritis, studi ini menggunakan kerangka teoretis ganda dari Pendidikan Kaum Tertindas oleh Freire dan Teori Sosial Kognitif Tentang Agensi Individu oleh Bandura untuk menelaah aspek struktural yang mendasari bagaimana praktik akademik turut membentuk pengalaman pendidikan para mahasiswa. Terdapat tiga tema utama yang saling berkaitan dalam studi ini: (1) diam dan ketidakberdayaan pedagogis; (2) goyahnya keyakinan diri dalam lingkup akademik yang baru; serta (3) adanya penekanan terhadap agensi diri dan marginalisasi. Temuan studi ini menantang asumsi neoliberal mengenai meritokrasi dan mendorong pendekatan pendidikan internasional yang reflektif, menyadari aspek struktural, dan memanusiakan mahasiswa–memposisikan mereka bukan sebagai individu yang kurang secara kultural atau lemah secara personal, namun sebagai subjek yang dibentuk oleh sistem pendidikan yang diwariskan sekaligus memiliki kapasitas untuk mentransformasikannya

Hubungan Antara Lingkungan Belajar yang Mendukung Kebutuhan dan Perilaku Sabotase Diri Akademik pada Siswa Form Two di Meru County, Kenya

Academic self-sabotaging behavior is a prevalent problem among Form Two students in Kenya, being linked to lower academic achievement, academic anxiety, academic stress, and poor mental health. Existing research has consistently linked basic psychological needs (BPN) satisfaction to less academic self-sabotaging behavior. Despite this, there is a relative dearth of studies exploring this area in the Kenyan context. Therefore, the current study examined how basic psychological needs-supportive learning environment relate to academic self-sabotaging behavior, with self-determination theory (SDT) as the theoretical basis, and a convergent parallel mixed-methods research design. The quantitative study sample comprised 400 students (215 boys; 185 girls) drawn using proportionate stratified and simple random sampling. The qualitative study sample included 20 students drawn using purposive criterion sampling. Data for quantitative study was collected using Basic Psychological Needs Satisfaction and Frustration Scale (BPNSFS; Chen et al., 2015) and Academic Self-Handicapping Scale (Midgley & Urdan, 2001). Qualitative data collection tools was a semi-structured interview schedule. Study results revealed a weak, negative and statistically significant correlation between needs-supportive learning environment and academic self-sabotaging behavior (r(396) = - .14; p < .01). Qualitative findings complemented these results, revealing that a learning environment that supported students’ needs of autonomy, competence, and relatedness promoted high level of adaptive learning behaviors. The study recommends that schools should promote an autonomy-supportive school environment that meets students’ basic psychological needs (BPN) to reduce academic self-sabotaging behavior.Perilaku sabotase diri akademik merupakan masalah yang lazim di kalangan siswa Form Two di Kenya, yang dikaitkan dengan prestasi akademik yang lebih rendah, kecemasan akademik, stres akademik, dan kesehatan mental yang buruk. Penelitian yang ada secara konsisten mengaitkan kepuasan kebutuhan psikologis dasar dengan perilaku sabotase diri akademik yang lebih sedikit. Meskipun demikian, terdapat kelangkaan relatif studi yang mengeksplorasi area ini dalam konteks Kenya. Oleh karena itu, studi ini meneliti bagaimana lingkungan belajar yang mendukung kebutuhan psikologis dasar berhubungan dengan perilaku sabotase diri akademik, dengan self-determination theory (SDT) sebagai dasar teoritis, dan desain penelitian metode campuran paralel konvergen. Sampel studi kuantitatif terdiri dari 400 siswa (215 laki-laki; 185 perempuan) yang diambil menggunakan random sampling sederhana dan stratifikasi proporsional. Sampel studi kualitatif mencakup 20 siswa yang dipilih menggunakan sampel kriteria purposif. Data untuk studi kuantitatif dikumpulkan menggunakan Basic Psychological Needs Satisfaction and Frustration Scale (BPNSFS; Chen et al., 2015) dan Academic Self-Handicapping Scale (Midgley & Urdan, 2001). Alat pengumpulan data kualitatif adalah jadwal wawancara semi-terstruktur. Hasil studi mengungkapkan korelasi yang lemah, negatif dan signifikan secara statistik antara lingkungan belajar yang mendukung kebutuhan dan perilaku sabotase diri akademik (r(396) = - 0,14; p < 0,01). Temuan kualitatif melengkapi hasil ini, mengungkapkan bahwa lingkungan belajar yang mendukung kebutuhan siswa akan otonomi, kompetensi, dan keterkaitan mendorong perilaku belajar adaptif tingkat tinggi. Studi ini merekomendasikan bahwa sekolah mempromosikan lingkungan sekolah yang mendukung otonomi yang memenuhi kebutuhan psikologis dasar siswa untuk mengurangi perilaku sabotase diri akademik

Strategic Entrepreneurship Mediating the Impact of, Financial Literacy and Use of Social Media on MSMEs’ Entrepreneurial Orientation in Indonesia

Purpose: This research aims to determine the influence of financial literacy and social media on entrepreneurial orientation among MSME actors in Indonesia, with strategic entrepreneurship as a mediator. Method: The research employs a quantitative approach, utilizing data collection through questionnaires. Purposive Sampling was used to select the sample, and the analysis was conducted using Descriptive Analysis and Structural Equation Modelling (SEM) methods). Result: The development of strategic entrepreneurship skills as a critical mechanism in harnessing the potential benefits of financial literacy and social media use for enhancing entrepreneurial orientation. This mediation suggests that financial knowledge and strategic use of digital platforms are not merely additive but synergistically enhance entrepreneurial capacities through effective strategic actions. This finding underscores the importance of integrating strategic entrepreneurship training and support into financial education and social media usage strategies for MSME actors, to foster a more dynamic and innovative entrepreneurial ecosystem in Indonesia

Upaya Hukum Terhadap Rumah Susun yang Tidak Memenuhi Persyaratan Teknis dalam Sertfikat Laik Fungsi

The scarcity of land has prompted a shift towards vertical housing solutions, with apartments gaining prominence as a viable alternative to traditional single-family dwellings. However, In creating a suitable apartment development, the apartment developer should pay attention to the requirements for the apartment, one of which is contained in the form of Sertifikat Laik Fungsi (SLF) based on Law No. 20 of 2011. SLF essentially functions in providing legality for the operation of an apartment and providing a sense of security. However, in fact there are still flats that have SLF, but they do not comply with the actual condition of the building's reliability, causing losses to the flat's occupants. One of them occurred at the PH Flats. For this reason, the author is interested in studying legal violations regarding SLF ownership by the PH Flats along with the legal measures that can be taken by the residents of the flats due to the losses they suffer. This research is based on normative research methods as well as statutory and conceptual approaches with data sources and types of primary legal materials. The results of this research indicate that legal violations regarding SLF ownership are caused by mal administrative actions by Dinas Cipta Karya dan Tata ruang in issuing SLF along with violations of building reliability requirements carried out by apartment developers. There are legal remedies that can be taken by apartment residents, both in litigation and non-litigation efforts. &nbsp

PENGARUH MARKETPLACE, PRICING, KUALITAS DAN INOVASI PRODUK TERHADAP PENINGKATAN PENDAPATAN UMKM SURABAYA PASCA PANDEMI COVID-19

The COVID-19 pandemic has shaken the economies of almost all countries, including Indonesia. The use of marketplace technology is one way to make MSMEs survive, especially during a pandemic that requires all activities to take place online or without face-to-face contact. This study aims to determine the effect of marketplace, pricing, quality and product innovation on increasing MSME income in the Surabaya Region after the COVID-19 pandemic. The method used in this research is quantitative with primary data. The sampling technique was carried out using purposive sampling technique so that the results obtained were more relevant to the research title. The sample obtained was 104 respondents in accordance with the research criteria. Researchers used the help of WarpPLS version 8.0 software using the PLS-SEM model. The research results show that Marketplace has an impact on increasing MSME income, but pricing, quality, and product innovation do not have an impact or no effect

Creative Economy of Batik: Product Design, Service Quality, Pricing, and Customer Satisfaction

The batik creative industry is important and vital to Indonesia's cultural economy, but it faces challenges from digital competition and changing consumer behavior. This study examines how product design, service quality, and price affect customer satisfaction when purchasing bold batik online. It builds on earlier research that studied these factors one at a time. The study used a quantitative approach to collect data from 300 people who purchased batik through digital platforms, and employed the SEM-PLS method for analysis. The results show that all three factors—product design, service quality, and price—positively and significantly influence customer satisfaction. Among them, product design has the biggest and most significant impact, showing how important design innovation is for the most significant impact, underscoring the importance of design innovation in keeping the batik industry connected to cultural identity. Digital service quality and fair pricing also help shape the customer experience and satisfaction. The study suggests that small and medium businesses should focus on improving design through technology, boosting digital service quality, and adopting pricing strategies that add value. From a policy standpoint, there is a need for digital training, authentic product certification, and financial support to help these businesses remain competitive and sustainable in the long run