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The Role of Corporate Governance, Type of Ownership, and Capital Structure, in the Achievement of Sustainable Development Goals Surifah; Krismiaji
Journal of Indonesian Economy and Business Vol 40 No 2 (2025): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.v40i2.10086

Introduction/Main Objective: This study presents research that makes a theoretical contribution to the literature on the achievement of sustainable development goals (SDGs), and provides empirical evidence of the role of corporate governance (CG), type of ownership, and capital structure of companies in Indonesia in achieving the SDGs. Background Problem: This research is motivated by the phenomenon that the business sector plays major roles in economic growth, damage to the natural environment—as well as its preservation—well the social life of local and global communities. The active involvement of the business world is needed to support the achievement of the SDGs. This research is important because the president directors and president commissioners (as proxies for CG) are the parties that play the biggest roles in their companies in achieving the SDGs. In addition, owners can pressure directors and commissioners to commit to achieving SDGs. A capital structure that reflects the company's financial flexibility also plays a role in realizing the SDGs. Novelty: This research uses unique proxies for the SDGs and CG variables. The SDGs are proxied using the SDG index, covering 17 SDGs fields, consisting of 101 items.CG is proxied by the competence of president directors and president commissioners. Competence is measured by level of education, work experience, and global insight. In addition, research examining the effect of the four types of ownership and capital structure on the SDGs is still very limited. This research was conducted on all companies listed on the Indonesia Stock Exchange during the period 2017 to 2021. The samples were taken purposively, with certain criteria. The dependent variable is SDGs, while the independent variables are CG, type of ownership, and capital structure. The analysis technique uses multiple linear regression. Findings/results: The research proves that the president commissioner, government, and individual shareholders, as well as leverage have a significant positive effect on SDGs disclosure. Meanwhile, domestic institutional shareholders, capital structure, and company size negatively affect SDG’s disclosure. Conclusion: The results show that the president commissioner, government, and individual shareholders become the key shareholders who significantly affect the company’s SDG disclosure policy. Thus, the results confirm and support the stakeholder theory and stewardship theory.

The Effect of Inventory Intensity, Institutional Ownership, and Capital Intensity on Tax Avoidance: (Study on Non-Cyclical Consumer Sector Multinational Companies Listed on the IDX for the 2019-2023 Period) Fachrezi Anantaprima; surifah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i1.6997

This study examined 70 consumer non-cyclical multinational companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, yielding a total of 350 observations, to investigate the impact of Inventory Intensity, Institutional Ownership, and Capital Intensity on tax avoidance. Utilizing a quantitative approach and the Random Effect Model (REM), the findings reveal that while Inventory Intensity and Capital Intensity do not have a significant effect on tax avoidance, Institutional Ownership exhibits a significant negative influence. Collectively, these three variables have a statistically significant impact on tax avoidance, accounting for 55.26% of its variation, as indicated by the adjusted R-squared value. These results underscore the critical role of institutional investors in curbing tax avoidance, highlighting the importance of strong corporate governance and transparent ownership structures. Future research is encouraged to incorporate external factors such as economic uncertainty or international tax regulations to provide a more comprehensive analysis.

Pemberdayaan Lansia Tangguh Vokasional Melaui Pelatihan Keterampilan Merajut di Pondok Pesantren Al Muharrir Jlegongan Margodadi Seyegan Sleman Yogyakarta Suji’ah, Uju; Hibana; Herawati, Tri Ratna; Surifah; Giyartiningrum, Eko; Prasojo, Eko; Pamungkas, Leo Dadyo
Kurnia Mengabdi: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2025): Kurnia Mengabdi: Jurnal Pengabdian kepada Masyarakat
Publisher : CV. Kurnia Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61476/qec9bg10

One aspect of elderly empowerment is vocational training, which involves developing skills and hobbies that can generate income or engage in productive activities such as knitting. Therefore, the goal of Community Service is to train knitting skills so that elderly women can utilize their free time by producing handicrafts. Wool yarn can be processed into tablecloths, coasters, key chains, tissue holders, and other crafts that can be useful for themselves and can be turned into profitable businesses. The activity is carried out in several stages, including preparation, implementation, evaluation of training results, and reporting. This activity is carried out in collaboration with Rizqun Minallah (RizMina), a community empowerment community specializing in skills and crafts. The training participants included 13 elderly women and administrators of the Al Moharrir Elderly Islamic Boarding School. Results: Participants were very enthusiastic about participating in the theory and practice of the knitting skills training. They strove to complete their knitting with enthusiasm. Despite difficulties, they continued to try until they produced the desired product that could be used for themselves, but not yet suitable for sale. The community service team and RizMina provided support to participants after the activity concluded.

The Effect of Inventory Intensity, Institutional Ownership, and Capital Intensity on Tax Avoidance: (Study on Non-Cyclical Consumer Sector Multinational Companies Listed on the IDX for the 2019-2023 Period) Fachrezi Anantaprima; surifah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i1.6997

This study examined 70 consumer non-cyclical multinational companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, yielding a total of 350 observations, to investigate the impact of Inventory Intensity, Institutional Ownership, and Capital Intensity on tax avoidance. Utilizing a quantitative approach and the Random Effect Model (REM), the findings reveal that while Inventory Intensity and Capital Intensity do not have a significant effect on tax avoidance, Institutional Ownership exhibits a significant negative influence. Collectively, these three variables have a statistically significant impact on tax avoidance, accounting for 55.26% of its variation, as indicated by the adjusted R-squared value. These results underscore the critical role of institutional investors in curbing tax avoidance, highlighting the importance of strong corporate governance and transparent ownership structures. Future research is encouraged to incorporate external factors such as economic uncertainty or international tax regulations to provide a more comprehensive analysis.

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