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All Journal Metathesis: Journal of English Language, Literature, and Teaching Riset Akuntansi dan Keuangan Indonesia
Kusumawati , Eny
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Beyond the Cover: An In-Depth Analysis of the Practicality of an English Textbook by the Indonesian Government Post Pandemic Covid-19 Nur Hidayati, Diyah; Kusumawati , Eny
Metathesis: Journal of English Language, Literature, and Teaching Vol. 7 No. 2 (2023): Metathesis: Journal of English Language, Literature, and Teaching
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/metathesis.v7i2.853

Abstract

For teaching and student learning, textbooks are a vital and widely used resource. The purpose of this study was to assess the unit design in "Bahasa Inggris kelas XI Semester I" to respond the post-pandemic Covid-19. This study was classified as a textbook evaluation. Document analysis and interviews were used to collect data. Miles' and Huberman's model was considered to be used in data analysis through data reduction, data display, and conclusion. The study finds that the textbook addresses only three of the six suggested indicators, lacks appropriate images that can aid students' comprehension, and has no clear grading system or instructions for students, which can lead to confusion and undermine their ability to complete tasks successfully. The study recommends that future textbook writers should consider appropriate visuals to complement the text, use pictures as symbols or icons, and provide explicit instructions to guide students towards achieving learning objectives. The findings of the study can inform future textbook writers, teachers, and curriculum developers to improve the quality of English language education in Indonesian schools. Moreover, the study highlights the need for textbooks to adapt to the new normal of remote learning.
Determinants of Tax Avoidance from a Financial Perspective Nursiam; Kusumawati , Eny
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i2.13362

Abstract

Tax avoidance refers to efforts by taxpayers to reduce tax liabilities by exploiting loopholes in tax regulations. This practice is legal and does not conflict with existing rules. This study aims to analyze financial determinants of tax avoidance, including liquidity, profitability, thin capital, capital intensity, earning power, sales growth, and company size. The research population consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX-IC classification) during 2019–2021. Secondary data were obtained from 159 manufacturing company annual reports available on [www.idx.co.id] (http://www.idx.co.id) and company websites, with purposive sampling used for selection. The study applies a quantitative approach with multiple linear regression analysis. The findings show that tax evasion is negatively impacted by equity-based profitability, suggesting that companies with higher equity returns are less likely to evade taxes. However, firms with larger assets, faster development, and larger scale are more likely to employ tax avoidance tactics, according to the beneficial effects of asset-based profitability, capital intensity, sales growth, and company size. However, thin capitalization has no discernible impact. These results demonstrate that tax evasion is a strategic decision influenced by asset structure, financial situation, and the need for legitimacy, and that it goes beyond simple taxation issues.
Co-Authors Nur Hidayati, Diyah Nursiam