Perseroan Terbatas Research Articles

Restorative Justice in Corporate Dispute Resolution as Business Actor in Indonesia

Indonesian limited liability company (Perseroan Terbatas or "PT") is a preferable entity selected by business actors in conducting activities. In this context, the characteristics of PT grant persona standi in judicio, as a legal subject capable of initiating and defending lawsuits in civil and criminal courts under Law No. 40 of 2007. Therefore, this article aimed to discuss the implementation of corporate accountability in the context of PT, and the potential for restorative justice in resolving disputes, relying on secondary sources such as theories, norms, and legal principles. The results show that 1) the application of restorative justice is consistent with the corporate entity's existence to maintain business continuity while upholding accountability as a legal subject, 2) Restorative Justice, centered on fundamental elements of encounter, repair, and transform, represents an effort towards the well-being and integrity of victims, perpetrators, and society. The method enhances legal certainty and protection for parties in PT-related business activities.

Comparative Review Of The Practices Of Sole Proprietorship Company Supervision Mechanism

A sole proprietorship is a unique form of Limited Liability Company (Perseroan Terbatas) which has a legal status under Indonesian law. The aspect of supervision is important as a consequence of the rights and obligations carried out by the sole proprietorship. This study aims to examine the comparison of the supervisory mechanism of sole proprietorship in Indonesia with the European Union, China, Germany, France, and the United Kingdom. This study uses normative research methodology. The results of the study show that, first, the supervisory mechanism in a sole proprietorship company and a limited liability company has a significant difference in the internal control in which the sole proprietorship is lacking, while the limited liability company has effective internal control by a General Meeting of Shareholders forum. In addition, the form of supervision on individual companies is less different than the form of supervision on Limited Liability Company. This difference is due to the initial purpose of establishing a sole proprietorship in Indonesia which is intended to provide ease of doing business, hence the supervision aspect is not taken into account too much. Second, the comparison of individual monitoring mechanisms in the European Union, China, Germany, France, and the United Kingdom with the Indonesian practice generally has similarities in that each country does not have an effective internal control mechanism. However, each country provides an external monitoring mechanism for individual companies with different forms of implementation. The unavailability of internal control is caused by the requirements for the establishment of a company that can be established by one person. Hence, it does not allow for effective internal control. As for the availability of an external supervisory mechanism for the company as a consequence of implementing the principles of Good Corporate Governance to prevent misuse of individual companies.

Enhanced mine road monitoring using unmanned aerial vehicles and deep-learning approach

Mine roads are highly vulnerable to deterioration as a result of substantial vehicular traffic and excessive precipitation. Therefore, it is critical to incorporate safety monitoring of the mining road infrastructure into mining operations. This study aims to extract mining road objects and classify road conditions using the geometric standards of mining road safety. The study area comprised one of the pits of Perseroan Terbatas (PT) Berau Coal, Indonesia. This study developed a novel approach utilizing geospatial artificial intelligence that integrates drones, deep learning, and spatial geometry to monitor road conditions in terms of geometrical aspects such as slope, road width, turning angle, and cross-fall. The detection results of the mining road resulted in 30 parameter combination schemes, with the optimal scheme consisting of a combination of an 87.5% model overlap, a 512 × 512 tile size, and a 0.3 m pixel resolution. This scheme achieved an accuracy of 89%. Furthermore, the spatial geometric analysis results revealed that 64% of the grade standards, 90% of the turning angles, 61% of the cross-falls, and 51% of the road widths in the mining road area conformed to the internal mine road standards of PT Berau Coal. The method developed in this study can also be applied to other mining areas. The mining road monitoring method developed in this study can improve the mining road standard and may be applied in other mining operations to improve efficiency and safety.

The Analysis of Financial Report Effectiveness through Berlo Communication Model: A Case Study of PT Megah Sembada Industry, Indonesia

Aims: Effective communication is crucial in the delivery of the company's financial reports, to ensure that the reports produced can meet their objectives as receivers of financial information. This study aimed to empirically investigate the determinants that affect the effectiveness of corporate financial reporting.
 Study Design: The research method employed in this study is descriptive quantitative research.
 Place and Duration of Study: The study was conducted at Perseroan Terbatas Megah Sembada Industri (PT. MSI), a prominent nonwoven manufacturer specializing in disposable products and healthcare items in Indonesia.
 Methodology: Data collection techniques was collected by observation, interviews, documentation, and distributing questionnaires.
 Results: The results showed that the application of Berlo's SMCR (Source, Message, Channel, and Receiver) model in accounting information communication at PT MSI provides positive results in creating an effective work environment and producing quality financial reports.
 Conclusion: This study confirmed that PT. MSI is able to report on time and accurately every month according to the actual data. The implication of this finding can be a foundation for other companies in improving their accounting information communication process to achieve better goals.

Social Justice’s Manifestation: The Relation Between Limited Companies and Small and Medium Enterprises

Social justice is an important pillar of Indonesia's constitutional identity. In this case, every law relating to the Indonesian economy is required to reflect the substance of social justice. One aspect that must pay attention to aspects of social justice is related to the formation of a Limited Liability Company or Perseroan Terbatas (PT). This research aims to find the urgency of the manifestation of social justice in the formation of PT before and after revision. This research is normative legal research which has an orientation towards the study of legal norms and rules. This research is based on legal issues, namely the social justice aspect in the legal policy of facilitating Small and Medium Enterprises (SMEs) in establishing PT. The legal materials in this research include primary legal materials and secondary legal materials, as well as non-legal materials. The approaches in this research are the statutory regulatory approach and the conceptual approach. The research results confirm that the essence of the revised PT provisions in the Job Creation Law is to allow PTs to be formed by business, micro, and small business legal entities. The essence of social justice seeks to improve the welfare of all levels of Indonesian society. In fact, this has been facilitated by the revision of the provisions of the Job Creation Law and its derivative regulations so that PTs are not only dominated by investors but can also empower SMEs.

Population Structure of Parasesarma brevicristatum and Parasesarma semperi as an Indicator of Mangrove Replanted Forest Condition in Bintuni Bay, Indonesia

The mangrove forest at Bintuni Bay is one of the largest in Indonesia, and a portion of it is being used as production forest to produce woodchips. Replanting in the production forest results in various ecosystem conditions through ages. Since the Sesarmidae crab is an important component of the mangrove ecosystem and contributes significantly to its energy cycle, it is frequently used as a bioindicator to evaluate the ecosystem’s health. In the production mangrove area of Perseroan Terbatas Bintuni Utama Pure Wood Industries, sampling was done using the purposive sample method with circular plots in natural mangrove forests, replanted trees aged 25 and 5 years, and forests that had just been harvested. According to the survey, station 3′s five-year-old replanting of P. brevicristatum and P. semperi crabs had a population density of 139,455 Ind.ha−1 while station 4′s damaged forest had a population density of 119,047 Ind.ha−1. Both varieties of crabs have a higher male to female sex ratio. It was discovered that young individuals dominated the two species of crabs’ size distribution. Both species of crabs’ length weight relationships displayed a positive allometric tendency. The density of the saplings was the element of the mangrove vegetation that had the greatest impact on the population structure of both crabs.

Increasing Employee Performance through Digital Culture, Compensation, Career Development and Employee Resilience in PT. Janji Mulya Executive Learning

PT Janji Mulya Executive Learning (PT Janji Mulya) was a business unit within Janji Mulya Business School foundation and became an independent business entity as a limited liability company (Perseroan Terbatas) in January 2020. When Covid-19 happened, the company’s revenue dropped to only 30% in the first year (2020) after the spin-off. In the next year (2021) the revenue increased almost one hundred percent despite the fact that it was still forty percent below the 2019 performance. The company expect that the trend will keep going up to the 2022 fiscal year, however the fact says the contrary: the revenue in 2022 was slightly going down. Besides, the majority of individual performance decreased by 45.9% of employees. These problems in the postpandemic condition that is differed from expectation, has raised concern of PT Janji Mulya management. Further information were obtained that several factors could be the cause of low employee performance, namely digital culture, compensation, career development, and employee resilience. Based on these problems, this research was conducted to know and analyze the relationship of digital culture, compensation, career development, and employee resilience, with employee performance, as well as to propose solution regarding the four factors that could increase employee performance. To that end, this study was conducted with two objectives, namely descriptive and verification purpose. To analyse the hypotheses, this study employs multiple regression. Data collection was done by census to the population of PT Janji Mulya employees (N=60). Questionnaire was distributed at one-shot time horizon method and cross-sectional data. The findings revealed that there is a significant simultaneous influence of the four independent variables on employee performance. The test of partial effect showed that each variable of digital culture, compensation, career development, and employee resilience, have a positive and significant relationship with employee performance. Based on the results of the analysis that combines the results of hypothesis testing and the results of interviews with research informants, the business solutions for developing employee performance at PT Janji Mulya are arranged in the form of priorities based on the correlation values of the four variables on employee performance. Besides there are several insights that might influence employee performance, namely: a clear business strategy that is communicated effectively from the top management to the lowest level in the organization, Availability of resources that affect the performance of a department, and Strategic Foresight Analysis training to equip employees to be skillful at analyzing conditions, predicting changes that may occur, and managing response preparation and implementation plans, so that employees become more resilient.

Green Leadership: Kepribadian Ekstraversi, Kecerdasan Lingkungan dan Perilaku Ramah Lingkungan

A company needs special attention regarding green leadership. This study aims to produce a green leadership model in profit-oriented companies. The research was conducted using quantitative methods in a Limited Liability Company (Perseroan Terbatas / PT) Rural Bank (Bank Perkreditan Rakyat / BPR) Restu Artha Makmur, headquartered in the city of Semarang. The study was conducted on June 22, 2022 with 107 (one hundred and seven) respondents consisting of staff, supervisors, and managers. Empirical data were analyzed using the AMOS statistical tool, and gave the results in the form of an empirical model of path analysis 1 is GL = 0.585 E + 0.190 KL + 0.390 PRL + e1 (R2 = 0.624), where GL is Green Leadership, E is Extraversion Personality (kepribadian Ekstraversi), KL is Environmental Intelligence (Kecerdasan Lingkungan), and PRL is Pro-Environmental Behavior (Perilaku Ramah Lingkungan) in the context of the company. The empirical model of path 2 analysis is PRL = 0.261 E + 0.529 KL + e (R2 = 0.556). The results showed that Extraversion Personality (E) had a significant positive effect on Pro-Environmental Behavior (PRL), and Environmental Intelligence (KL) had a significant positive effect on Pro-Environmental Behavior (PRL). In addition, the results of the study also show that Extraversion Personality (E) has a significant positive effect on Green Leadership (GL), while Environmental Intelligence (KL) has a positive but not significant effect on Green Leadership (GL), as well as Pro-Environmental behavior (PRL) positive but not significant effect on Green Leadership (GL). Thus, Pro-Environmental Behavior (PRL) does not mediate the effect of Extraversion Personality (E) and Environmental Intelligence (KL) on Green Leadership (GL).

Can business judgment rule be a justification reason in corruption cases in state-owned enterprises in the form of limited liability companies?

This study aims to obtain a scientific, legal construction regarding the position of the business judgment rule in cases of corruption in a State-Owned Enterprise in the form of a Limited Liability Company. This research is normative legal and uses qualitative methods to produce descriptive data. The documents used are secondary data in the form of primary legal materials and secondary legal materials published in the public domain. The findings of this study conclude that efforts are needed to harmonize the business judgment rule doctrine with the Indonesian legal system and criminal law. The Government of Indonesia and the Legislative Body to make a derivative of Law Number 40 of 2007 concerning Limited Liability Companies or Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas (UUPT No.40/2007) which regulates more clearly and in detail related to the business judgment rule and its derivatives so that there is a sense of justice and legal certainty and legal protection for stakeholders, law enforcers and directors. Thus, the Directors of State-Owned Enterprise s(SOE) or Badan Usaha Milik Negara Pesero (BUMN) in running the company have accountability rules related to business decisions made to optimize the company's performance achievements, which in turn can have a positive impact on the Indonesian economy.

Responsibilities of the Board of Commissioners as Tax Bearer for Limited Liability Company Taxpayer

<p><em>Tax collection in Indonesia carried out based on the procedures stipulated in the Regulation of the Minister of Finance of the Republic of Indonesia Number 189/PMK.03/2020 concerning Procedures for Implementing Tax Collection on the Amount of Taxes Accrued (“PMK No.189/PMK.03/2020”). In PMK No.189/PMK.03/2020, the Board of Commissioners can be the Tax Bearer of a Limited Liability Company (Perseroan Terbatas “PT”), whereas in Article 32 of Law Number 28 of 2007 concerning General Provisions and Procedures for Taxation, it is not regulated that the Board of Commissioners may become the Tax Bearer. Then, when viewed from Law Number 40 of 2007 concerning Limited Liability Companies as amended by Law Number 11 of 2020 concerning Job Creation, the organ authorized to represent a Limited Liability Company (PT) is the Board of Directors. The problem of this research is how the arrangement of the Board of Commissioners as the Tax Bearer if it is viewed from the applicable laws and regulations. The normative juridical method is the research method used in this research. This research uses secondary data consisting of primary legal sources, secondary legal sources, and tertiary legal sources. </em><em>From the results of this research, it is concluded that the regulation regarding the responsibilities of the Board of Commissioners in PMK Number 189/PMK.03/2020 is an implementation of Law Number 19 of 1997 concerning Tax Collection with Distress Warrant. In addition, the arrangement is in line with the arrangement of the responsibilities of the Board of Commissioners in the Limited Liability Company Law, as reviewed from Article 69 paragraph (3) jo. Article 114 paragraph (3) of the Limited Liability Company Law which regulates the Board of Commissioners is jointly and severally responsible if the resulting financial statements are incorrect and/or misleading. Nevertheless, the Ministry of Finance is deemed necessary to make some improvements to the deficiencies in the provisions of PMK Number 189/03/2020. </em></p><p><em> </em></p><strong><em>Keywords: Board of Commissioners, Tax Law, Tax Bearer, Limited Liability Company, Taxpayer</em></strong>

Keikutsertaan dewan komisaris dalam pengurusan operasional perseroan terbatas

The Board of Directors, and the Board of Commissioners. The Board of Commissioners is one of the organs in a Limited Liability Company (PT) and has a very important role. The Board of Commissioners has the duty and authority to supervise in general or specifically in accordance with the articles of association and provide advice to the board of directors as stipulated in Article 108 paragraphs (1) and (2), as well as Article 117 paragraph (1) of Law no. 40 of 2007 concerning Limited Liability Companies. The focus that will be studied in this research is the participation of the board of commissioners in the operational management of a Limited Liability Company (PT). This research is a normative legal research, with a statute approach. The results of the study explain that based on the articles of association or the decision of the GMS, the board of commissioners can take actions to manage a Limited Liability Company under certain circumstances for a certain period of time. This provision authorizes the board of commissioners to manage a Limited Liability Company in the absence of a board of directors, among others when all members of the board of directors have a conflict of interest with the Limited Liability Company, or if all members of the board of directors are absent or temporarily dismissed.How to cite item: Retno, S. (2022). Keikutsertaan Dewan Komisaris Dalam Pengurusan Operasional Perseroan Terbatas. Jurnal Cakrawala Hukum, 13(1). doi:10.26905/idjch.v13i1.7693.

PERAN OTORITAS JASA KEUANGAN (OJK) DALAM MEMBERIKAN PERLINDUNGAN HUKUM BAGI INVESTOR ATAS KONDISI DELISTING EFEK PADA EMITEN

This research aims to find out how legal protection for investors in the event of delisting in issuers and how the role of the Financial Services Authority (FSA) in providing legal protection for investors when delisting on issuers occurs. In this research used normative legal research with methods of legal, comparative, conceptual and case approaches. The legal materials used in this research include primary legal materials, secondary legal materials and tertiary legal materials with the data collection methods used are literature studies and document studies. As for the daya analysis method used is a qualitative perspective method. The results obtained from this study are that it can be seen that the capital market in Indonesia has tried to provide legal protection for capital market investors in the event of a delisting of issuers through the application of the principle of transparency and the implementation of existing regulations in the capital market including the implementation of Undang-Undang Nomor 8 Tahun 1995 tentang Pasar Modal , Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas , the Civil Code (KUHPerdata), and various regulations stipulated by the FSA regarding delisting. In addition, through various regulations in the Indonesian capital market, it can be seen that the FSA is given a very large mandate to provide legal protection for investors, especially in the event of a delisting of issuers

THE DOCTRINE OF PIERCING THE CORPORATE REVIEW IN THE COURT DECISION NO. 656/PDT.G/2015/PN.MDN

Limited Liability Company (Ltd.) or Perseroan Terbatas (PT) is a legal entity in Indonesia that constitutes a capital alliance formed by an agreement that features a limited liability principle. Limited liability is a principle that limits the responsibility of shareholders to the risk of the Company. However, the principle of limited liability is frequently misapplied, as shareholders look for ways to protect themselves from the risk of more significant losses, to take advantage of all company profits for personal gain. Shareholders who abuse the principle of limited liability for personal gain, on the other hand, will be subject to the Piercing the Corporate Veil doctrine. This doctrine imposes the transfer of liability for personal losses to shareholders who cause harm to the company in bad faith. Based on this understanding, this paper seeks to comprehend the application of the Piercing the Corporate Veil doctrine by analyzing Medan District Court Decision Number: 656/Pdt.G/2015/PN.Mdn. The research method used in this study was normative legal research reviewed with a statute approach and a conceptual approach. The conclusion drawn from the problem is as follows: the regulation regarding the Piercing the Corporate Veil doctrine is borne not only by shareholders but also by the Board of Directors and the Board of Commissioners who fail to implement the principles of fiduciary duty of skill and care. Furthermore, in the case of 656/Pdt.G/2015/PN.Mdn, the judge considered the provisions of Article 3 paragraph (2) of the UUPT in implementing the Piercing the Corporate Veil Doctrine by punishing the Defendants jointly and severally to indemnify the Plaintiff.

PESANTREN BUSINESS ENTITY DEVELOPMENT AS AN EDUCATION BASIS FOR THE AUTONOMY OF SANTRI, PESANTREN, AND THE COMMUNITY: A CASE STUDY AT PESANTREN SIDOGIRI PASURUAN

This article discusses the Business Entity condition of Pondok Pesantren Sidogiri, the involvement of santri and communities in Pondok Pesantren Sidogiri's Business Entity, and the contribution of Business Entities towards Pondok Pesantren Sidogiri, santri and their communities. This article was prepared using a qualitative case study type method. This article concludes that Pondok Pesantren Sidogiri have a Business Entity. Business entities owned by Pondok Pesantren Sidogiri has established three Perseroan Terbatas stands for PT (Limited Company). PT. Sidogiri Mitra Utama serves the needs of santri, PT. Sidogiri Mandiri Utama, engaged in bottled drinking water and PT. Sidogiri Pandu Utama, engaged in the Outsourcing Provider and Training Center. The involvement of santri and the community around these two Pondok Pesantren in managing the Business Entity is quite active. This active participation implies that these very diverse Business Entities are all oriented towards improving welfare. So that the existence of Business Entity's Pondok Pesantren positively contributes to the independence of santri, Pondok Pesantren, and the community.

Procedure and Legal Consequence Due to the Conversion of Commanditaire Venotschap to Limited Liability Company

The company takes an important part of the social life of the community. In order to carry out its business activities, the parties granted the freedom to conduct business individually or through a business entity. One form of business entity that is still alive which is oftenly used is through a Commanditaire Vennotschap (CV). As the time goes by, the existence of the CV is deemed no longer able to meet the demands arising from the development. This triggered the desire of the parties to change the form of business from CV into a legal entity. Limited Liability Company or in Indonesia called as “Perseroan Terbatas (PT)” becomes the main choice by the entrepreneurs. The conversion of a CV into a PT is a step that can be taken by the entrepreneurs. The conversion of the CV into a PT is possible to be carried out without having to terminate the CV in advance as the termination of the CV will have impacts on the agreement it has made to be settled on that time, whereas on the other hand the agreements that have been made have not yet expired or done.

Pengelolaan Coorporate Social Responsibility Menurut Peraturan Perundang-undangan di Indonesia

Corporate Social Responsibility (CSR) is one of the obligations that must be carried out by companies in accordance with the contents of article 74 of Law Number 40 of 2007 concerning Perseroan Terbatas. The purpose of this study is to find out about the ideal management of CSR for limited liability companies. This research is a normative study, using a conceptual approach and legislative approach. Based on the results of the study found that the CSR obligation norms for the company seem indecisive, because Social Responsibility has not been explicitly set about CSR mechanisms specifically in regulations, standards "propriety” and “reasonableness” in CSR budgeting, the form of implementation and who is competent in assessing the reasonableness and propriety must be clearly regulated in government regulations so that CSR management is directed and measurable.

The practice of job crafting and its impact on job outcomes

This study aims to investigate the effect of job crafting practices on job outcomes (work engagement and job satisfaction). This research was conducted on workers at Perseroan Terbatas (PT). Petra Arun Gas (PAG) with a working population of 180 people. Samples were taken as many as 123 people based on Krejcie and Morgan Sample Tables (in Sekaran & Bougie, 2009, pp. 254-255). The selection of sample members was carried out using the simple random sampling method. Primary data is obtained by distributing questionnaires to all samples. Data were analyzed using simple linear regression analysis tools with the help of SPSS. The results of the research data analysis show that job crafting has a significant effect on the two dependent constructs, namely work engagement and job satisfaction.

CHARGING DIRECTOR OF COMPANY WITH PERSONAL BANKRUPTCY FOR COMPANY MISMANAGEMENT

This study aims to examine the theories, regulations, and practices at the commercial court in Indonesia regarding the possibility of charging director of limited liability companies (LLC, Perseroan Terbatas(PT)) with personal bankruptcy as a form of personal liability due to mismanagement causing the company to go bankrupt. This is an interesting issue to study because, in general, the rights and obligations of the company, and specifically LLC in this article, are separated from the rights and obligations of the directors. Therefore, the company’s liability cannot be requested upon its directors’ personal liability. Nonetheless, this general principle is revocable if the director makes an error which causes the company to go bankrupt. This study uses the normative (doctrinal) legal research method with statute approach, conceptual approach, and cases approach. The study results revealed that directors could be asked for personal liability if they create problems which lead to a company going bankrupt. The director's liability comes in the form of the obligation to file bankruptcy for the director him/herself. In this study, several cases were found that punished the director with the director's personal bankruptcy, like in the case of personal bankruptcy of director PT QSAR and in the case personal bankruptcy of director of PT CHK.

KONSEP ITIKAD BAIK DALAM PENERAPAN BUSINESS JUDGMENT RULE BERDASARKAN SISTEM HUKUM PERSEROAN INDONESIA DAN MALAYSIA

The Business Judgment Rule doctrine can protect directors from their responsibilities in making decisions for the company. Furthermore, it raises the question, how is the concept of good faith based on the Business Judgment Rule doctrine in Indonesia, and for that it is also compared to its application in Malaysia. This study aims to understand the concept of good faith that is always included in the application of Business Judgment Rules in the Indonesian legal system and how it is applied in Malaysia. This research is a normative research with a legislative approach and a conceptual approach both applicable in Indonesia and Malaysia. From the results of this study indicate that there are differences in the application of the concept of good faith in the Business Judgment Rule in Indonesia and Malaysia, one of which is the Companies Act of Malaysia clearly and completely stated about good faith for directors, while in Undang-Undang Nomor 40 Tahun 2007 Tentang Perseroan Terbatas is not explained clearly and in detail.

Arbuscular mycorrhizal fungi associated with adaptive plants in gold mine tailing

Abstract. Tuheteru FD, Husna, Albasri, Arif A, Wulan SA, Kramadibrata K. 2019. Arbuscular mycorrhizal fungi associated with adaptive plants in gold mine tailing. Biodiversitas 20: 3398-3404. Arbuscular mycorrhizal fungi (AMF) are fungi from division Glomeremycota within the kingdom Fungi, which have a broad ecological range and symbiosis with a variety of vegetations, including vegetations in gold post-mining areas or gold tailings. The study of identifying types of AMF in gold tailings in Southeast Sulawesi is still limited. The purpose of this study was to identify the types of AMF in the rhizosphere of adaptive plants in gold tailings land in Bombana District, Southeast Sulawesi. Soil samples were collected from adaptive plants in Perseroan Terbatas (PT) Panca Logam Makmur, Bombana District, Southeast Sulawesi Province, Indonesia. AM Fungi spores were isolated and identified based on their morphological characteristics (shape, size, color, attached hyphae, and spore ornamentation). Five types of AMF were identified, namely Glomus aggregatum, Sclerocystis sinuosa, Acaulospora scrobiculata, A. tuberculata, Scutellospora pellucida, and two genera that had not been identified up to species, Glomus sp. and Scutellospora sp. In addition to spores, the symbiosis of AM Fungi with adaptive plants was also demonstrated by the structure of AM Fungi in plant roots with a rate of 74% colonization. S. pellucida and S. sinuosa were recorded as new species in Indonesia and Sulawesi, respectively. While A. tuberculata is a type of AMF that enriches AMF diversity in Southeast Sulawesi.