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All Journal JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Yinyang: Jurnal Studi Islam Gender dan Anak
Sugimin
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Social Sciences

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Exploitation of Dowry Against Muslim Women In Papua Laili Shofiya Kurniawati; Sugimin
Yinyang: Jurnal Studi Islam Gender dan Anak Vol. 19 No. 1 (2024)
Publisher : Pusat Studi Gender dan Anak (PSGA) IAIN Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/yinyang.v19i1.9503

Abstract

The dowry has often been a trigger for domestic violence due to misunderstandings surrounding its purpose. It is assumed that once the husband has paid the dowry to the wife, he has full rights over her. This research aims to explore how dowry exploitation occurs among the Yelipele indigenous people. The study employs qualitative research with a sociologicalnormative approach, focusing on the Yelipele Muslim indigenous society in Jayapura. The findings indicate that injustice and violence, such as physical and psychological abuse by men, persist due to dowry payments. This violence is rooted in the dominance of traditional customs, the patriarchal system, lack of education, and the inability to control emotions.
Do Environmental, Social, and Governance (ESG), Leverage, and Financial Performance Affect Tax Avoidance? Sugimin; Indarto; Indudewi, Dian
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol. 10 No. 2 (2024): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v10i2.11732

Abstract

This research aims to test the effect of Environmental, Social, and Governance (ESG) proxied by ESG Risk Rating on tax avoidance. This study also examines the influence of leverage measured by the Debt-to-Assets Ratio (DAR) on tax avoidance. Moreover, this research also examines the effect of financial per-formance as sized by the Return on Assets Ratio (ROA) on tax avoidance. This study uses quantitative descriptive research and panel data analysis to scrutinize data from companies listed in the ESG Leaders Index over three years from 2020 to 2022. The research used eViews 12 software to analyze a descriptive-quan-titative panel data regression analysis to evaluate the research hypotheses. The result showed that imple-menting ESG can reduce tax avoidance and create better financial performance. However, leverage is proven to reduce tax avoidance, but does not influence financial performance. This research concludes that tax avoidance isn’t affected by financial performance but is more influenced by management be-havior. Moreover, financial performance does not mediate the relationship between ESG, leverage, and tax avoidance. These findings underscore the importance of integrating sustainability principles into cor-porate governance to mitigate tax avoidance behaviors and promote fiscal transparency.
Co-Authors Dian Indudewi Indarto Laili Shofiya Kurniawati