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All Journal Jurnal Ilmiah Psikologi Terapan REKA KARSA LiNGUA: Jurnal Ilmu Bahasa dan Sastra Jurnal Theologia Students´ Journal of Economic and Management Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi ARABIYAT OKARA: Jurnal Bahasa dan Sastra SHAHIH : Journal of Islamicate Multidisciplinary Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum The Indonesian Biomedical Journal Jurnal Geologi dan Sumberdaya Mineral (Journal of Geology and Mineral Resources) RETORIKA: Jurnal Bahasa, Sastra, dan Pengajarannya Jurnal Akuntansi dan Ekonomika Al-I´lam: Jurnal Komunikasi dan Penyiaran Islam FENOMENA KABILAH : Journal of Social Community Al-Ma'rifah : Jurnal Budaya, Bahasa dan Sastra Arab Jurnal Inovasi Penelitian dan Pengabdian Masyarakat JILSA (Jurnal Ilmu Linguistik dan Sastra Arab) Cermin Dunia Kedokteran Journal Of Human And Education (JAHE) Jurnal Pengabdian Masyarakat Bestari (JPMB) TEKNOLOGI NUSANTARA Transform : Journal of English Language Teaching and Learning Research Horizon AL-MAFAZI: JOURNAL OF ISLAMIC EDUCATION MANAGEMENT Jurnal Geologi dan Sumberdaya Mineral (Journal of Geology and Mineral Resources) Lughawiyyat: Jurnal Pendidikan Bahasa dan Sastra Arab ALMUSTOFA: Journal of Islamic Studies and Research Service
Luthfi, Muhammad
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Tax Avoidance di Indonesia: Analisis Peran Corporate Governance, Corporate Social Responsibility, dan Direksi Perempuan Fionasari, Dwi; Suci, Rama Gita; Putri, Annie Mustika; Syaf Putra, Rudi; Iznillah, Muhammad Luthfi
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.10540

Abstract

Penelitian ini bertujuan menguji secara empiris pengaruh Good Corporate Governance (GCG) dan Corporate Social Responsibility (CSR) terhadap tax avoidance pada perusahaan energi di Indonesia, serta menilai peran moderasi direksi wanita. Isu ini relevan karena sektor energi merupakan industri strategis yang memiliki tingkat eksposur pengawasan tinggi, namun tetap rentan terhadap praktik penghindaran pajak. Penelitian ini menggunakan 88 sampel pada Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia. Dengan menggunakan pendekatan kuantitatif melalui Moderated Regression Analysis (MRA) pada perusahaan energi yang terdaftar di Bursa Efek Indonesia, penelitian ini menemukan bahwa GCG dan CSR terbukti signifikan menekan praktik tax avoidance. Namun, direksi wanita tidak menunjukkan kemampuan memoderasi hubungan tersebut. Temuan ini menegaskan bahwa kekuatan tata kelola dan integrasi CSR jauh lebih menentukan perilaku perpajakan korporasi dibandingkan keberadaan struktur direksi perempuan yang jumlahnya belum mencapai nilai minimum. Hasil penelitian memberikan implikasi penting bagi regulator dalam memperkuat kebijakan transparansi dan kepatuhan pajak.
Green Narratives in the Indonesian Context: Exploring Ecological Issues and Adaptation Strategies in the Children’s Book Nugraha, Reza Sukma; Gunawan, Gun Gun; Farhah, Eva; Luthfi, Khabibi Muhammad
OKARA: Jurnal Bahasa dan Sastra Vol. 19 No. 2 (2025): OKARA: Jurnal Bahasa dan Sastra (In Progress)
Publisher : Center of Language Development, Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/ojbs.v19i2.20657

Abstract

Children’s literature serves as an effective medium for instilling various ideologies, including ecological awareness, in young readers. This study analyzes the representation of ecological issues in the children’s book Pilus Rumput Laut untuk Rasi (2022). It evaluates its suitability for children’s literature, considering its adherence to children’s literature characteristics and the challenges of adapting complex topics. Using a qualitative approach with ecocritical content analysis, grounded in Glotfelty and Fromm’s (1996) theoretical framework, this study identifies five main issues: local climate change, mining-induced damage, plastic pollution, environmental justice, and ecocentrism. The results indicate that the book effectively adapts complex issues through simple language, action-based narratives, a focus on hope, and strong visuals, aligning well with characteristics of intermediate-level children’s literature (Jenjang Semenjana). However, criticisms include the potential for oversimplification of complex structural environmental justice issues and the risk of eliciting anxiety or controversy. This research contributes to filling gaps in studies on environmental issue representation within Indonesian socio-cultural contexts, the effectiveness of visual/narrative messages, and the handling of emotional dimensions in children’s literature.
Co-Authors -, Irmayanti Adhi Syahbani Ahmidi, Ahmidi Akbar Cita Aldo Yanuarto, Aldo Yanuarto Alfananda, Rizqi Alfarizi, Muhammad Imam Alfiati Silfi Alhamdani, Alhamdani Ali Akbar Amie Kusumawardhani, Amie Andi Asadul Islam Arifuddin Arifuddin Arifudin arifudin Arummi, Afnan Azhari, Jihan Dzakiyyah Bachtiar, Rini R Bachtiar, Rini R Budu - Bukhari, Agussalim Claudianty, Grandita Satira Daud, Numan AS Delyara, Dea Ayu Dian Novita Eva Farhah, Eva Fajar Nugraha Fardah Akil Fatman, Yenni Fionasari, Dwi Fitriani Agustin, Fitriani Gun Gun Gunawan, Gun Gun Himmawan, Gathot Ibrahim Labeda Ilhamjaya Patellongi Inge Triguri Iwan Satriyo Nugroho, Iwan Satriyo Nugroho Khairul Umam Kusuma, Susanto H Laili, Aizzatul Luqman Hakim, Luqman Hakim Marcellus Simadibrata Masita, Tuti Syaima Maylana, Aninda Nisa Mochammad Hatta Mochammad Rafi, Mochammad Rafi Moh.Ibnu Sholeh Muh. Nasrum Massi Muhammad Alfikri Muhammad Dhiyaurrahman Hanafi Muhammad Iqbal Arrasid Muhammad Natsir Muhammad Natsir Muhammad Ridwan Muhammad Sahdan Siregar, Muhammad Sahdan Siregar Muhammad Yunus Anis Musyrifa, Furaida Ayu Nasir, Yazid Qomar Abdul Nur Azlina Nur Ila Ifawati NUR, siti Nurul Hak Popy Yuliarty, Popy Prastowo, Dwi Ady Prihantono Prihantono Putri, Annie Mustika Rafika Ratik Srimurni, Rafika Ratik Srimurni Rantiyo, Rantiyo Regia Dwi Umbara Reza Sukma Nugraha, Reza Sukma Rifai, Amelia Rina Masadah Rinda Nariswati Rizqia, Asa Qubaila Sitta Zidna Rohman Rosdiana Natzir Roseptry, Ricky Samad, Ibrahim Abd. Siti Nur, Siti Nur Suci, Rama Gita Suhadah Suhadah, Suhadah Susilo Toto Raharjo Syaf Putra, Rudi Syahnaz Khairunnisa Syihabuddin Syihabuddin Tjahjadi Robert Tedjasaputra Triyanti Nurul Hidayati Uleng Bahrun, Uleng Varhah, Eva Widji Indahing Tyas Wildana Wargadinata Yuliana Fatmawati, Yuliana Fatmawati Zamzami Dhiyaul Ulum