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All Journal Journal of Socio-Cultural Sustainability and Resilience Jurnal Nusa Akuntansi
Nisa, Hana Khoirun
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Arts Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Peranan budaya dan kepercayaan makan singkong masyarakat adat Cireundeu dalam menjaga kelestarian alam: Studi literatur Nisa, Hana Khoirun; Surtikanti, Hertien Koosbandiah
Journal of Socio-Cultural Sustainability and Resilience Vol. 1 No. 2: (January) 2024
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jscsr.v1i2.2024.425

Abstract

Food holds significance beyond mere sustenance for certain communities; it encompasses beliefs, spirituality, and social bonds. The indigenous inhabitants of Cireundeu, a village steeped in tradition, uphold their distinctive culinary culture centered around cassava, a practice deeply intertwined with their beliefs. This study employs a literature review method, employing a bibliometric approach using PoP (Publish or Perish) for article retrieval and VoSviewer for analysis. The bibliometric analysis revealed that the article authored by Jabbaril titled "Resilience of the Cireundeu Indigenous Village Community in Anthropology," published in the Ethnika Budaya Journal, garnered the highest number of citations, totaling 7. The cassava-centric dietary culture is believed to enhance resilience and contribute to environmental conservation, as evidenced by the village's division into three distinct forest zones. The ancestral wisdom of safeguarding nature must be heeded by contemporary society to ensure ecological sustainability.
PENGARUH KEPEMILIKAN INSTITUSIONAL, RISIKO PERUSAHAAN DAN BEBAN IKLAN TERHADAP TAX AVOIDANCE Nisa, Hana Khoirun; Sugeng, Andry
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.128

Abstract

This study aims to determine and provide empirical evidence regarding the effect of institutional ownership, company risk and advertising expenses on tax avoidance. This research was conducted on primary consumer goods sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The data used in this study are secondary data. Sampling in this study was carried out using purposive sampling technique based on predetermined criteria, the research sample obtained the number of samples to be studied, which amounted to 17 companies with 5 years of observation, from the previous population of 113 companies. The panel data regression method is used as a research methodology in this study. Hypothesis testing was carried out using the 2th version of e-views. Based on the results of this study, it shows that simultaneously institutional ownership, company risk and advertising expense affect tax avoidance. then the results of this study also show that institutional ownership partially affects tax avoidance, company risk partially has no effect on tax avoidance and advertising expense partially has no effect on tax avoidance.
Co-Authors Sugeng, Andry Surtikanti Hertien Koosbandiah, Surtikanti