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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Media Akademik (JMA) Jurnal Ekonomi dan Bisnis
Evita Vibriana Wulandari
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THEORETICAL RESPONSES TO THE QUESTIONS OF ONE LAW FOR ONE SOCIETY AND MULTIPLE LAWS FOR MULTIPLE SOCIETIES Evita Vibriana Wulandari; Zainal Arifin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i6.117

Abstract

The Indonesian legal system is a combination of several religious, customary and European legal systems, especially the Dutch as a nation that once colonized Indonesia for 3.5 centuries. So, it is not surprising that their inherited civilization includes the legal system. Living law refers to the laws that are still valid and applied in society, including customary law, religious law, and positive law. This law can coexist with various other laws, such as civil, constitutional and criminal law, which apply according to the context and issues that arise in society. Therefore, it is important to understand and accommodate the various sources of law in a society to achieve justice and order. In the Indonesian context, the applicability of law to the life of society and the state involves various factors, including public awareness, lawmaking, and juridical, sociological and philosophical foundations. Indonesia's legal system is a combination of several legal systems, including religious, customary and state law. This shows the complexity in the application of law in society, which requires a comprehensive understanding and accommodation of various sources of law to achieve legal objectives, such as order, justice and security.
SOSIALISASI BAHAYA PERILAKU KORUPSI DAN PERAN PELAJAR DALAM UPAYA PENCEGAHANNYA Evita Vibriana Wulandari; Haryono; Sugeng Samiyono
Jurnal Media Akademik (JMA) Vol. 4 No. 1 (2026): JURNAL MEDIA AKADEMIK Edisi Januari
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/e1513857

Abstract

Korupsi merupakan permasalahan serius yang bersifat sistemik dan telah menghambat pembangunan nasional serta merusak tatanan sosial, ekonomi, dan moral bangsa Indonesia. Upaya pemberantasan korupsi tidak dapat hanya mengandalkan penegakan hukum, melainkan memerlukan pendekatan preventif melalui pendidikan dan pembentukan karakter sejak dini. Pelajar sebagai generasi muda dan calon pemimpin bangsa memiliki peran strategis sebagai agen perubahan dalam menumbuhkan budaya antikorupsi. Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman dan kesadaran pelajar mengenai bahaya perilaku korupsi serta peran aktif mereka dalam upaya pencegahannya. Metode pelaksanaan PKM dilakukan melalui kegiatan sosialisasi dan penyuluhan kepada santriwan dan santriwati di Pesantren Yayasan Alkamilah Sawangan, Depok, Jawa Barat. Materi yang disampaikan meliputi konsep dasar korupsi, jenis dan dampaknya, nilai-nilai antikorupsi, serta contoh perilaku koruptif dalam kehidupan sehari-hari, termasuk korupsi skala kecil di lingkungan sekolah. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan kesadaran pelajar tentang pentingnya integritas, kejujuran, dan tanggung jawab sebagai bentuk pencegahan korupsi sejak dini. Kegiatan ini diharapkan mampu membentuk karakter pelajar yang berintegritas serta mendorong mereka untuk berperan aktif dalam menciptakan lingkungan sekolah dan masyarakat yang bebas dari perilaku koruptif
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 HARYONO Muhamad Fikri Sugeng Samiyono Zainal Arifin