Abstract:Penelitian ini bertujuan untuk menguji corporate social responsibility (CSR), capital intensity, dan managerial ownership terhadap penghindaran pajak pada perusahaan sektor Basic Materials yang terdaftar di Bursa Efek Indonesia…
donesia Tahun 2021-2023. Penelitian ini merupakan penelitian kuantitatif. Objek dalam penelitian ini adalah perusahaan pada sektor Basic Materials. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Sampel dalam penelitian ini sebanyak 57 dengan kriteria-kriteria tertentu. Teknik analisis yang digunakan yaitu analisis statistik deskriptif dan uji asumsi klasik. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dalam pengujian hipotesis. Hasil penelitian ini secara parsial menunjukkan bahwa corporate social responsibility (CSR) tidak berpengaruh secara signifikan terhadap penghindaran pajak, capital intensity tidak berpengaruh signifikan terhadap penghindaran pajak, managerial ownership tidak berpengaruh signifikan terhadap penghindaran pajak. Secara simultan corporate social responsibility (CSR), capital intensity, dan managerial ownership secara bersama-sama (simultan) berpengaruh signifikan terhadap penghindaran pajak.
Abstract:Radicalism poses a significant threat to social cohesion and national unity in Indonesia. This research explores the strategic role of education in preventing the spread of radical ideologies and building a tolerant society.…
ety. The primary focus is analyzing the systemic design of education to promote contextual and inclusive religious values. Employing a qualitative-descriptive approach, the study investigates how curriculum, pedagogy, and teacher roles can shape religious narratives supporting peace and humanity. The research reveals that rigid and doctrinal religious education potentially triggers radicalization, while dialogical and contextual approaches can effectively counter the spread of extremist ideologies. Key findings underscore the need for transforming religious education by emphasizing deep understanding of tolerance, conflict resolution, and diversity. The primary contribution of the research is a model of educational approach integrating progressive religious interpretations with universal humanitarian values. The study's implications include educational policy recommendations that can strengthen social capital and prevent radicalization among Indonesian youth.
Abstract:Market manipulation practices in the Indonesian capital market have the potential to harm investors, distort fair price formation, and undermine market integrity. These conditions require effective supervision by the Financial…
ancial Services Authority (Otoritas Jasa Keuangan—OJK) as the institution authorized to regulate and supervise capital market activities. This study aims to analyze the legal framework governing OJK's supervision of market manipulation practices, assess the effectiveness of its implementation, and identify the factors influencing the success of such supervision. This study employed a normative legal research method using statutory and conceptual approaches. Legal materials were collected through library research and analyzed qualitatively. The findings indicate that OJK's supervisory authority is supported by a strong legal framework under Law Number 8 of 1995 concerning the Capital Market and Law Number 21 of 2011 concerning the Financial Services Authority. Nevertheless, the effectiveness of supervision continues to face challenges arising from technological developments, the increasing complexity of market manipulation schemes, and limitations in supervisory capacity. This study concludes that strengthening institutional capacity, optimizing the use of technology, and enhancing inter-agency coordination are essential to improving investor protection and maintaining the integrity of the capital market. The novelty of this study lies in its integrated analysis of the legal framework, supervisory effectiveness, and technology-based market manipulation challenges within a single analytical framework.
Abstract:The development of digital technology over the past two decades has revolutionized human communication, social interaction, and the formation of both individual and collective identities in a global context. Digital media…
a no longer merely function as communication tools but have become socio-cultural spaces that actively shape values, norms, symbols, and everyday practices. This phenomenon raises research questions regarding how cultural transformation and identity construction are influenced by the dominance of digital technology, as well as how social media and platform algorithms shape cultural visibility and digital identities. This study employs a qualitative approach through a critical narrative literature review, synthesizing theories of network society, mediatization, cultural globalization, digital capitalism, and digital identity. The analysis focuses on four key issues: cultural digitalization, the role of social media in identity formation, the emergence of hybrid identities, and platform power in determining cultural representation. Findings indicate that digital technology has ambivalent effects: it expands spaces for cultural expression, enhances public participation, and provides opportunities for marginalized groups to represent their identities; however, global platform dominance drives cultural homogenization, identity commodification, and inequitable symbolic representation. The novelty of this study lies in integrating a critical perspective on the influence of algorithms and digital capitalism in identity formation, which has rarely been addressed comprehensively in digital cultural studies. These findings offer theoretical contributions to media and cultural research as well as practical implications for understanding identity representation in the global digital era.
Abstract:This study aims to empirically analyze the effect of exchange rates and interest rates on the stock prices of banking companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The research employs a quantitative…
uantitative approach with a causal-associative design and utilizes secondary data obtained from official publications of Bank Indonesia (BI) and the Indonesia Stock Exchange (IDX). The research population consists of 45 banking companies, from which 20 companies meeting the sampling criteria were selected using purposive sampling. Data analysis was conducted comprehensively through descriptive analysis, classical assumption tests, multiple linear regression, and hypothesis testing with the assistance of SPSS software. The findings reveal that, partially, exchange rates have a significant negative effect on stock prices, and interest rates also exert a significant negative effect. Furthermore, simultaneous testing confirms that both independent variables significantly and negatively influence banking stock prices. These results highlight that macroeconomic volatility, particularly exchange rate fluctuations and interest rate movements, are crucial determinants to be considered in capital market analysis. Academically, this study contributes to the literature on the relationship between macroeconomic indicators and stock price dynamics, while practically, the results may serve as a reference for investors in making investment decisions, for policymakers in formulating economic stabilization strategies, and for banking institutions in anticipating market risks arising from both global and domestic economic uncertainty.
Abstract:Stock prices represent the market’s consensus regarding the fair value of a business entity, formed through a rational assessment of both financial and non-financial information. Within the frameworks of signaling theory…
ry and market efficiency, financial ratios serve as fundamental indicators reflecting a company's ability to generate profit, manage assets, and maintain short-term liquidity stability. When the market faces systemic disruptions, such as the COVID-19 pandemic, and transitions toward post-pandemic normalization, investor sensitivity to internal indicators tends to increase due to heightened external uncertainty. Consequently, a deep understanding of the internal determinants of stock prices becomes increasingly critical for data-driven investment decision-making. This study aims to empirically examine the effect of the Current Ratio (CR), Return on Assets (ROA), and Total Asset Turnover (TATO) on stock prices, both partially and simultaneously, in companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. A quantitative approach was employed, using a descriptive-verificative design and secondary data drawn from audited financial statements and annual closing stock prices. The sample consisted of 91 companies selected through purposive sampling, and the data were analyzed using multiple linear regression with SPSS version 27. The analysis results indicate that all three independent variables have a positive and significant impact on stock prices, both individually and collectively. This study contributes to the capital market literature by highlighting the relevance of financial ratios in explaining stock price fluctuations in the post-pandemic period, a topic that remains underexplored in the context of developing countries.
Abstract:The capital market has become a cornerstone of modern economies, facilitating the flow of funds between investors and business entities to support growth and innovation. However, interest in investing in the Indonesian capital…
apital market still faces significant challenges, particularly in terms of risk understanding, perception, and individual motivation for investment. This research aims to explore the factors influencing individual investment interest in PT. Indonex Bangun Investama, a key player in the Indonesian capital market. The research adopts a quantitative approach involving 82 active investors of PT. Indonex Bangun Investama. Data analysis utilizes various statistical techniques such as normality tests, multicollinearity tests, and multiple linear regression analysis to examine the impact of risk, motivation, and investment knowledge variables on investment interest. The analysis results indicate that risk and motivation significantly affect investment interest, while investment knowledge, although important, does not significantly influence investment interest individually. These findings provide deeper insights into the psychological and economic factors underlying individual investment decisions in the Indonesian capital market. The implications of this research suggest the need for a more holistic and strategic educational approach to enhance financial literacy and effective risk mitigation in individual investment strategies. Thus, this research makes a significant contribution to the development of education strategies and risk management in the Indonesian capital market context, laying a foundation for further discussions on expanding accessibility and participation in investment among the public.
Abstract:The rapid development of globalization compels companies to enhance the quality of their products and services to compete in the market. The primary goal of companies is to maximize corporate value, which reflects the well-being…
ll-being of shareholders and attracts investors’ interest. Corporate value is often gauged by the stock price in the capital market, making it crucial for companies to plan sound financial strategies. This research focuses on the banking sector listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, evaluating the influence of investment policy, dividend policy, and profitability on corporate value. The study employs a descriptive quantitative method using secondary data from the companies’ financial reports. Multiple linear regression analysis is used to assess the relationships between these variables. The results indicate that investment policy and profitability have a positive but not significant effect on corporate value, while dividend policy has a significant positive impact. Corporate value is also affected by stock price fluctuations, which are often inconsistent. These findings affirm that dividend policy is a crucial factor in enhancing corporate value, while investment policy and profitability, although important, do not have a significant impact within the study period. Overall, these independent variables collectively have a significant influence on corporate value in the banking sector on the IDX. This research provides insights for company management in formulating effective strategies to increase corporate value.
Abstract:The aim of the research is to determine the economic improvement of village communities based on household industries in Sukasari Village, Cidolog District, Ciamis Regency. This research uses a descriptive qualitative research…
search design. Techniques for collecting data were obtained through literature study, conducting interviews with 7 sources, and carrying out participant observation. In carrying out analysis, namely by collecting data, reducing data, presenting data and drawing conclusions. The results of this research are: 1) Improving the Village Community Economy Based on Home Industries in Sukasari Village, Cidolog District, Ciamis Regency is not yet optimal, 2) Obstacles that occur are inequality in internet access, lack of business partners who are able to finance capital, unpreparedness for product digitalization business and the lack of literacy in using online media as promotional and sales literacy. 3) The efforts made are that the Village Government has attempted to facilitate training for home industry business actors in Sukasari Village so that they are able to digitize business products such as using online promotional media, improving packaging design, and marketing online via digital platforms for free.
Abstract:Perempuan yang bekerja sering dihadapkan pada tantangan peran ganda, yaitu sebagai pencari nafkah sekaligus pengelola rumah tangga, yang dapat memicu konflik antara tuntutan pekerjaan dan keluarga atau dikenal sebagai Work-Family…
rk-Family Conflict. Penelitian ini bertujuan untuk mengidentifikasi efektivitas seminar bertema "Memimpin dengan Seimbang: Strategi Efektif di Tengah Work-Family Conflict" dalam meningkatkan pemahaman dan keterampilan manajemen konflik peran ganda pada perempuan pekerja. Peserta seminar ini melibatkan 19 kepala cabang mikro dan UKM PT Esta Dana Ventura di Sulawesi Selatan. Metode pelaksanaan mencakup wawancara dengan pihak Human Capital Business Partner dan observasi langsung terhadap aktivitas kepala cabang di PT Esta Dana Ventura. Pengumpulan data dilakukan melalui penyebaran pre-test dan post-test menggunakan Google Form. Analisis data menggunakan Uji Wilcoxon menunjukkan adanya peningkatan signifikan dalam pemahaman peserta setelah mengikuti seminar (Z = -3,738, p < 0,05). Dengan demikian, seminar ini terbukti sebagai intervensi edukatif yang efektif dalam meningkatkan kemampuan perempuan dalam menghadapi Work-Family Conflict.