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All Journal Jurnal Sistem Informasi Universitas Dinamika Gudang Jurnal Multidisiplin Ilmu Jurnal Ilmiah Multidisiplin Indonesia Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Ekonomi dan Bisnis Presidensial: Jurnal Hukum, Administrasi Negara, Dan Kebijakan Publik Merkurius: Jurnal Riset Sistem Informasi dan Teknik Informatika Inventa: Journal of Science, Technology, and Innovation
Muhamad Fikri
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Physics Public Health Social Sciences Other

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Membangun Resiliensi Perempuan dalam Menghadapi Banjir di Sumatera Utara: Perspektif Kebijakan Responsif Gender Juwita Siregar; Muhamad Fikri; Ika Arinia Indriyany
Presidensial: Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik Vol. 3 No. 1 (2026): Maret: Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/presidensial.v3i1.1563

Abstract

Floods are one of the most frequent hydrometeorological disasters in Indonesia and cause various social, economic, and environmental impacts on communities. In disaster situations, women often face greater vulnerability than men due to limited access to resources, high domestic responsibilities, and minimal protection in disaster policies. Although the government has adopted a gender mainstreaming policy in development, its implementation in disaster management policies remains suboptimal. This study aims to analyze how flood management policies integrate gender perspectives and identify the impacts of floods on women. The study used a qualitative approach using literature study methods and media content analysis to understand the dynamics of policies and women's experiences in disaster situations. The results show that disaster management policies still tend to focus on technical and infrastructure aspects, while women's specific needs are often overlooked, particularly regarding security in refugee camps, access to reproductive health services, and increased domestic burdens during crises. This condition indicates that the integration of a gender perspective in disaster policies still faces various structural and institutional barriers. Therefore, efforts are needed to strengthen the implementation of gender-responsive policies so that disaster management does not only focus on physical mitigation, but is also able to provide fairer and more inclusive protection for all community groups.
PENGARUH KARAKTERISTIK PERUSAHAAN, KOMITE AUDIT DAN SALES GROWTH TERHADAP TAX AVOIDANCE Muhamad Fikri; Evita Vibriana Wulandari
Jurnal Ekonomi Dan Bisnis Vol 20 No 1 (2026): Vol. 20 No.1 (2026): JEB Vol 20 No 1 Maret 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v20i1.127

Abstract

This study aims to analyze the effect of company characteristics on tax avoidance. Company characteristics in this study are proxied by profitability and leverage. This research employs a quantitative method with an associative approach. The population of this study consists of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the observation period. The sampling technique used is purposive sampling, resulting in a number of companies that meet the research criteria. The type of data used is secondary data, obtained from the companies’ annual financial statements. The data analysis method applied is panel data regression analysis using statistical software. The results indicate that profitability has no significant effect on tax avoidance, while leverage has a positive and significant effect on tax avoidance. These findings suggest that companies with higher levels of debt tend to utilize interest expenses as a deduction to reduce taxable income, thereby encouraging tax avoidance practices. This study is expected to contribute to the development of accounting and taxation literature and provide insights for company management and policymakers in formulating tax regulations.
Co-Authors Abdullah Abdullah Alif Fazri Ramadhan Ari Ramadhan Azra Fitri Alifia Dila Nur Sakinah Evita Vibriana Wulandari Farhan Ramadhan Hifni Fadhilah Hikmatullah Ika Arinia Indriyany Juwita Siregar Laeli Nur Khanifah M. Ilham Setya Aji M. J. Dewiyani Sunarto M.Rifki Alfa Rizki Miftahul Huda Muhammad Hasbi Asshidiqi Muhammad Hilman Naufal Oky Tria Saputra Pantjawati Sudarmaningtyas Poozasya Niagaralillah Rahmi Desnada Syarif Riko Dwi Lestiyanto Saidi Saidi Sandra Murcia Sani Satrio Ramadhan Shafiyyah, Shafiyyah Yasmin Yasmin Zulva Al’Ilmi