Permata Ayu Widyasari
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Pengaruh Life Cycle Perusahaan Terhadap Tax Avoidance Pada Emiten Bei Periode 2017-2019 Mely Sutanto; Permata Ayu Widyasari
JEMAP Vol 5, No 1: April 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i1.3703

Abstract

The study aims to prove the relationship between the firm's life cycle stages and tax avoidance. This study uses Dickinson (2011) model as the proxy of the life cycle stages, which based on cash flow patterns. The sample in this study are 195 companies engaged in the manufacturing sector that listed on the Indonesia Stock Exchange (IDX). The results of regression model shows that firm life cycle stages have a significant determinant on the tendency of companies do tax avoidance. This study is expected to be useful for management, investors, and academics as a guide to make a better decision. 
The Dialectics of Tradition: Negotiating Habitus and Field in the Persistence of the Mantu Kucing Ritual among Agrarian Communities Hesti Amelia Mawardani; FX Sri Sadewo; Kholida Ulfi Mubaroka; Permata Ayu Widyasari
Fikri : Jurnal Kajian Agama, Sosial dan Budaya Vol. 11 No. 1 (2026): Fikri: Jurnal Kajian Agama, Sosial dan Budaya
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/jf.v11i1.7022

Abstract

The Mantu Kucing, or ‘cat marriage,’ ritual in Curahjati Village, Banyuwangi, Indonesia, stands as a significant traditional practice that reflects the spiritual responses of agrarian communities to ecological uncertainty. Passed down through generations, this ritual was historically a means to invoke rain, yet it now confronts challenges posed by modernization, scientific rationality, and climate change. Although academic discourse surrounding traditional rain-making beliefs has expanded, systematic research on the social reproduction mechanisms that support their persistence remains limited. This study explores how the meanings and functions of Mantu Kucing are expressed in community life and how traditional beliefs are negotiated alongside modern meteorological knowledge. Employing Pierre Bourdieu's social practice theory, this qualitative ethnographic research analyzes the interactions among habitus, field, and symbolic capital. Conducted in Curahjati Village, the research involved interviews with ten informants, comprising traditional leaders, farmers, religious figures, and youth, as well as participant observation and documentation. The findings reveal that Mantu Kucing operates as a complex mechanism for social reproduction, where the ritual habitus engages with various overlapping fields: traditional rituals, Islamic practices, modern scientific knowledge, and the market economy. The ritual serves not only as a spiritual expression of cosmological beliefs but also as a means of fostering social solidarity through gotong royong (mutual cooperation). Additionally, it acts as a source of symbolic capital that enriches cultural identity and provides a venue for negotiating authority between traditional and modern knowledge systems. The tradition persists through strategic adaptation, maintaining its spiritual essence while embracing digital documentation and actively engaging younger generations by reinterpreting the ritual as local wisdom. This study underscores how agrarian communities exercise cultural agency within structural constraints, effectively preserving their collective identity through creative transformation and offering alternative rationalities for navigating ecological uncertainty.