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All Journal PASCA: Jurnal Teologi dan Pendidikan Agama Kristen JAATB
Valentin, Michel
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Religion Humanities Economics, Econometrics & Finance Social Sciences Other

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Book Review: The Art Of Loving Aritonang, Delinda Elizabeth; Valentin, Michel
PASCA : Jurnal Teologi dan Pendidikan Agama Kristen Vol 19 No 2 (2023): PASCA: Jurnal Teologi dan Pendidikan Agama Kristen
Publisher : Sekolah Tinggi Teologi Baptis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46494/psc.v19i2.311

Abstract

This phenomenal book, which has been translated into 42 languages, was written by Eric Fromm. The content presents a discussion of the meaning of love as a human existence that has a productive orientation. In this book Fromm highlights the theory and issues of love in human relational life. This book, which has an international bestseller award, convinces its readers that all efforts to achieve love will fail if a person does not first develop his entire personality; that the fulfillment of one's love can only be achieved with the ability to love others, with humility and determination, as well as faith and discipline. This fact prompted Fromm to propose 4 parts in the form of critical statements which became the main analysis in his book. First, what is Love? Second, the theory of love. Third, Love and Its Destruction in Contemporary Western Society. And finally, the Practice of Love. Fromm in this book uses several analytical perspectives including: psychology, philosophy, historical, social, economic and cultural. Thus, through this book these statements will be revealed in full. Through this book, the author evaluates the importance of love in the relational life of Christians in the era of digitalization. According to Erich Fromm, the concept of love in this book is the right solution to overcome the isolation and loneliness experienced by modern humans, because it is in accordance with the nature of human existence.
The Effect Of Institutional Ownership Profitability and Tax Avoidance On The Cost Of Debt In The Food and Beverage Sub-Sector Listed On The BEI In 2017 - 2022 Fathurohmah, Nabilah; Valentin, Michel; Gumala Sari, Egi
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 1 (2025): February 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i1.322

Abstract

Purpose – This study aims to determine the effect of Institutional Ownership, Managerial Ownership, Profitability and Tax Avoidance on Debt Costs. Design/methodology/approach – This study uses quantitative data, the sample in this study is a food and beverage sub-sector company listed on the Indonesia Stock Exchange in the period 2017 - 2022 as many as 12 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. Findings – The results of this study indicate that the Institutional Ownership variable has a negative and statistically insignificant effect on debt costs, the Managerial Ownership variable has a positive and statistically insignificant effect on debt costs, the Profitability variable has a positive and statistically insignificant effect on debt costs, and the Tax Avoidance variable has a negative and statistically insignificant effect on Debt Costs Research limitations/implications – This study discusses Debt Costs and other factors such as Institutional Ownership, Managerial Ownership, Profitability and Tax Avoidance which focus on food and beverage sub-sector companies.
Co-Authors Aritonang, Delinda Elizabeth Egi Gumala Sari Fathurohmah, Nabilah