Articles
<![CDATA[Three Phases of Human Development Index Towards Global Common Stewardship Based on Environmental Kuznets Curve ]]>
<![CDATA[Riyono, Kenley Maccauley]]>;
<![CDATA[Widianingsih, Luky Patricia]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/elmal.v5i6.2297
<![CDATA[The purpose of this study is to examine the effect of economic development (represented as the human development index) on environmental degradation (represented as global commons stewardship) with income level phase separation based on the Environmental Kuznets Curve to find out whether there is environmental policy during economic development. Environmental degradation is one of the urgent problems that must be addressed before it is too late. Every country should have a more environmentally oriented outlook apart from economic development. The research model test was carried out using multiple linear regression methods in STATA. The results of the study show that no country has succeeded in having a good environmental level with high economic development. Environment policy needs to be implemented in every country to maintain the ecosystems on earth during economic development. So far, it is evident that each country has paid little attention to its surrounding environment and has only focused on economic development.]]>
<![CDATA[Women in the Boardroom: A Catalyst for Tax Avoidance? ]]>
<![CDATA[Stanley, Nicklaus]]>;
<![CDATA[Widianingsih, Luky Patricia]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/elmal.v5i12.5205
<![CDATA[Tax is pivotal in a country’s economy because it is a nation’s largest source of income, However, taxpayers and the government have contrasting viewpoints regarding taxation. Taxpayers perceive taxation as a financial “burden” whereas the government considers tax as their source of revenue “revenue.” Due to the differing perspectives on taxation, taxpayers, especially firms, tend to resort to tax avoidance strategies to reduce their tax expenses. Therefore, the intent of this empirical study is to examine the effect of board gender diversity on corporate tax avoidance practices in the financial sector from 2021 to 2023 using the panel data regression approach. The results of this research study show that board gender diversity is associated with increased corporate tax avoidance practices. The controlled variables, firm size and leverage, do not significantly affect tax avoidance practices, whereas profitability has a significant positive effect. This result aligns with the critical mass theory in which a small proportion of female directors on the board cannot influence the decision-making process of a firm since they will just be ignored.]]>
<![CDATA[EFEK SUBSTITUSI PERTUMBUHAN PINJAMAN PEER-TO-PEER (P2P) TERHADAP PERTUMBUHAN KREDIT BANK KONVENSIONAL DI INDONESIA ]]>
<![CDATA[Kohardinata, Cliff]]>;
<![CDATA[Widianingsih, Luky Patricia]]>
<![CDATA[ JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023 ]]>
Publisher : <![CDATA[POLITEKNIK LP3I JAKARTA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34127/jrakt.v8i1.735
<![CDATA[Peer-to-peer (P2P) platforms have developed rapidly in the financial industry in Indonesia. The rapid P2P Platform influences the banking sector in Indonesia so that it is important to examine the effect of P2P loan growth on banking credit growth from various perspectives to gain a deeper understanding. This study aims to examine the effect of peer-to-peer (P2P) loan growth on the credit growth performance of conventional banks in Indonesia from July 2019 to March 2020 using data from 33 provinces in Indonesia. The results of this study indicate that P2P loan growth has a significant negative effect on overall banking credit growth.Key words: P2P, peer-to-peer, Fintech, Banking Credit, Loan]]>
<![CDATA[Do Government Efforts and Commitments Affect the SDGs? ]]>
<![CDATA[Widianingsih, Luky Patricia]]>;
<![CDATA[Riyono, Kenley Maccauley]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/alkharaj.v6i5.2296
<![CDATA[This study aims to examine the influence of three pillars of government efforts and commitment on the Sustainable Development Goals index. The three pillars are Transformation, Coordination and Multilateralism. Knowledge related to country policies should be improved to boost effectiveness to achieve better sustainable development goals. The research sample includes 74 countries around the world that have implemented Sustainable Development Goals practices so that they have a Sustainable Development Goals index achievement value and a Government Efforts and Commitment index value for the index performance period of 2023. The analysis method uses multiple regression in STATA. The results showed that only the Transformation variable had a significant effect on the achievement of the Sustainable Development Goals index, but the Coordination and Multilateralism variables had no effect. This finding confirms that comprehensive changes in sectoral policies, accompanied by concrete long-term strategic actions from all parties, are the hallmarks of the government's efforts and commitment.]]>
<![CDATA[Is There God in Postmodern Accounting? ]]>
<![CDATA[Patricia Widianingsih, Luky]]>;
<![CDATA[Kohardinata , Cliff]]>
<![CDATA[ Journal of Education Research Vol. 4 No. 3 (2023) ]]>
Publisher : <![CDATA[Perkumpulan Pengelola Jurnal PAUD Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37985/jer.v4i3.448
<![CDATA[The postmodern ethos is pervasive in various aspects including education, accounting in particular. This is certainly a challenge for the practice of education as what is ultimately given to students. The purpose of this study is to reflect on how accounting students interpret several terminologies that are closely related to their professional world in the postmodern world. The research site was conducted during the learning process of the Management Accounting course. The participants involved were nine students. The reflection session is carried out in the last two weeks before the end of the semester. The results of the students' reflections were analyzed reflectively by the researcher. The expressed and implied meanings of their reflection stories are fully understood, including how they express and convey them in front of other class participants. Researchers make memos, note important meanings, categorize them to compile findings and present them as a final synthesis of meaningful findings. This process is like the spiral data analysis for a qualitative study. The findings found that the students have tried to integrate their faith and beliefs in God’s sovereignty in the search for worldly knowledge accounting. The findings of this study indicate that during the challenges of the postmodern world, the students who participated in this study were still able to show traces of their spiritual and religious meaning expressions in looking at several issues that are closely related to the reality of their future profession.]]>
<![CDATA[Literasi Keuangan dari Drama Korea: Studi Netnografi Atas Konstruksi Nilai ]]>
<![CDATA[Widianingsih, Luky Patricia]]>;
<![CDATA[Kohardinata, Cliff]]>
<![CDATA[ Journal of Education Research Vol. 5 No. 1 (2024) ]]>
Publisher : <![CDATA[Perkumpulan Pengelola Jurnal PAUD Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37985/jer.v5i1.844
<![CDATA[Gempuran gelombang Korea melalui sajian konten Dramanya berpotensi menghadirkan konstruksi nilai seperti terkait dengan literasi keuangan. Tujuan penelitian ini adalah untuk mendalami bagaimana Drama Korea mengkonstruksikan literasi keuangan dan bisnis dari masyarakat. Metode penelitian yang digunakan adalah netnografi, suatu studi etnografi berbasis internet dengan pengamatan atas realitas digital pada komunitas online. Analisis data dari dokumentasi tangkapan digital melalui tahapan proses kategorisasi tema dan proses iterasi interpretasi sehingga makna nilai yang terkandung dari realitas virtual tersebut dapat ditemukan. Hasil penelitian mengkonstruksikan bahwa literasi keuangan dipahami sebagai suatu koneksi integrasi dari pengetahuan, keterampilan dan keyakinan seseorang dalam keuangan yang secara sadar kemudian memberikan arah pada sikap dan perilaku mereka dalam mengambil keputusan dan mengelola keuangan dalam balutan kesadaran spiritual dan religius. Makna ini memberikan suatu perspektif yang beyond mengindikasikan bahwa tujuan pengelolaan keuangan tidak hanya demi mencapai suatu pemenuhan kebutuhan akan kesejahteraan materialistik saja, namun juga demi mencapai suatu pemenuhan kesadaran akan perannya sebagai makhluk ciptaan Tuhan.]]>
<![CDATA[RELIGIOSITY AND SUSTAINABLE DEVELOPMENT GOALS: DOES IT MATTER? ]]>
<![CDATA[Riyono , Kenley Maccauley]]>;
<![CDATA[Widianingsih, Luky Patricia]]>
<![CDATA[ Jurnal Review Pendidikan dan Pengajaran Vol. 6 No. 4 (2023): Volume 6 No 4 Tahun 2023 ]]>
Publisher : <![CDATA[LPPM Universitas Pahlawan Tuanku Tambusai ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31004/jrpp.v6i4.23750
<![CDATA[Introduction/Main Objectives: This paper explores the impact of religiosity on sustainable development goals across 127 countries. Recently, there has been growing concern about the role of religion in society, as many developed countries have fewer religious followers compared to developing ones. Background Problems: Some evidence suggests that countries with lower levels of religiosity tend to have higher quality of life and a healthier environment. However, religiosity should encourage people to preserve both the social and natural environment. Therefore, it is worth investigating if religiosity serves as a driver for environmental stewardship. Novelty: Previous research has focused on various factors that influence sustainable development goals, but the contribution of religiosity to sustainable development goals has not been extensively examined. Research Methods: This research used multiple linear regression to analyze the current issue, based on religiosity data obtained from CEOWORLD and the Global Business Policy Institute across 127 countries. Finding/Results: Religiosity has a significant negative effect on Sustainable Development Goals. Additionally, GDP was used as a control variable, and the results showed a positive impact on sustainable development goals. Conclusion: The findings of this study provide an implication so that the state in realizing its sustainable development goals together with all its apparatus including religious leaders to have an aligned perspective in executing various programs in realizing the goals of the SDGs.]]>
<![CDATA[Three Phases of Human Development Index Towards Global Common Stewardship Based on Environmental Kuznets Curve ]]>
<![CDATA[Riyono, Kenley Maccauley]]>;
<![CDATA[Widianingsih, Luky Patricia]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/elmal.v5i6.2297
<![CDATA[The purpose of this study is to examine the effect of economic development (represented as the human development index) on environmental degradation (represented as global commons stewardship) with income level phase separation based on the Environmental Kuznets Curve to find out whether there is environmental policy during economic development. Environmental degradation is one of the urgent problems that must be addressed before it is too late. Every country should have a more environmentally oriented outlook apart from economic development. The research model test was carried out using multiple linear regression methods in STATA. The results of the study show that no country has succeeded in having a good environmental level with high economic development. Environment policy needs to be implemented in every country to maintain the ecosystems on earth during economic development. So far, it is evident that each country has paid little attention to its surrounding environment and has only focused on economic development.]]>
<![CDATA[Women in the Boardroom: A Catalyst for Tax Avoidance? ]]>
<![CDATA[Stanley, Nicklaus]]>;
<![CDATA[Widianingsih, Luky Patricia]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/elmal.v5i12.5205
<![CDATA[Tax is pivotal in a country’s economy because it is a nation’s largest source of income, However, taxpayers and the government have contrasting viewpoints regarding taxation. Taxpayers perceive taxation as a financial “burden” whereas the government considers tax as their source of revenue “revenue.” Due to the differing perspectives on taxation, taxpayers, especially firms, tend to resort to tax avoidance strategies to reduce their tax expenses. Therefore, the intent of this empirical study is to examine the effect of board gender diversity on corporate tax avoidance practices in the financial sector from 2021 to 2023 using the panel data regression approach. The results of this research study show that board gender diversity is associated with increased corporate tax avoidance practices. The controlled variables, firm size and leverage, do not significantly affect tax avoidance practices, whereas profitability has a significant positive effect. This result aligns with the critical mass theory in which a small proportion of female directors on the board cannot influence the decision-making process of a firm since they will just be ignored.]]>
<![CDATA[CORPORATE TAX AVOIDANCE: HOW FINANCIAL HEALTH RESHAPES THE GAME ]]>
<![CDATA[Stanley, Nicklaus]]>;
<![CDATA[Widianingsih, Luky Patricia]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34208/zjtnke73
<![CDATA[Corporate tax avoidance has long been an ethical and social concern. Understanding what motivates firms to engage in such practices is crucial to maximizing national tax revenues. However, research on financial distress and corporate tax avoidance is commonly seen from the perspective of conventional theories, with the financial distress proxy being less accurate in the context of developing economies. Therefore, this research aims to gather empirical evidence regarding the effect of financial distress on corporate tax avoidance in Indonesia, specifically emphasizing the consumer cyclical sector. This study utilizes secondary data obtained from firms’ audited financial statements for the years 2019 to 2023, analyzed with the panel data regression approach. The results of this study indicate that financial distress significantly and negatively affects corporate tax avoidance. From the perspective of the risk compensation theory, financially distressed firms must respond to their dire situation by changing their behaviour, such as not committing to implementing risky tax avoidance activities. On the other hand, since financially healthy firms have a higher target level of risk, they would be more willing to engage in more tax since they have a ‘financial cushion’. Theoretically, the findings contribute to the accounting and taxation literature by integrating with the risk compensation theory. Practically, the results indicate that tax authorities are advised to scrutinize financially healthy firms more closely, as they tend to have a greater propensity to engage in corporate tax avoidance practices. ]]>
