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Britain International of Humanities and Social Sciences (BIoHS) Journal
Published by BIAR Publisher
ISSN : 26851989     EISSN : 26853868     DOI : https://doi.org/10.33258/biohs
Core Subject : Religion, Economy, Humanities, Social,
Religion Humanities Economics, Econometrics & Finance Environmental Science Social Sciences
BIoHS-Journal is a peer-reviewed journal published in February, June and October by BIAR Publisher. BIoHS Journal welcomes research paper in humanities: language and linguistics, history, literature, performing art, philosophy, religion, visual arts. Social sciences: economic, anthropology, sociology, psychology, geography, culture and ethics studies, gender and sexuality studies, archaeology and other related fields which is published in both online and printed versions.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 300 Documents
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The Influence of Corporate Characteristics on Tax Avoidance and Corporate Tax Disclosure: evidence from manufacturing companies listed on the indonesia stock exchange (idx) from 2018 to 2022 Kalam Al Iqbal; Evita Puspitasari
Britain International of Humanities and Social Sciences (BIoHS) Journal Vol 8 No 3 (2026): Britain International of Humanities and Social Sciences, October
Publisher : Britain International for Academic Research (BIAR) Publisher

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Objective – This study investigates the impact of company characteristics on tax avoidance and tax disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. This research is a type of quantitative research with a causal study design. Based on nonprobability sampling with a purposive sampling approach, a sample of 76 companies with a period of 5 years was obtained, so there were 380 observations. The data analysis method used in this study is panel data regression analysis with Microsoft Excel 2019 software and EViews 13.0 as the analysis tool. Based on the results of research and discussion, researchers can conclude that profitability has a positive and significant effect on tax avoidance, which indicates that the higher the company's profitability, the more likely the company is carry out strategies to reduce its tax liability. However, size and leverage have a positive but not significant effect. Thus, the size and level of corporate debt do not significant. Furthermore, profitability, size, and leverage have a positive and significant effect on tax disclosure both partially and simultaneously. That is, companies that are more profitable, larger, and have higher debt tend to be more transparent in disclosing their tax information. This suggests that these factors influencing the extent to which companies are willing to disclose their taxation information (p<0.05 value). this study only conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period did not use control variables as other variables that can affect tax avoidance and tax disclosure. This study provides information that to minimize tax avoidance intentions on Corporate Taxpayers, the tax officer can analyze the company characteristics on ROA financial performance, size, and leverage. Conduct an internal analysis of the company's financial performance and capital structure. Review ROA rates, company size, and leverage ratios periodically to understand how these variables correlate with tax policy. Provide education and training to finance and management teams on the role of ROA, size, and leverage in tax policy. Ensure a better understanding of how these variables affect a company's tax outcome.
Analysis of Lecturers' Abilities in Preparing Pai Cluster Rps: A Critical Discourse Analysis (Cda) Study Devi Indah Sari; Maryam Lubis; Muhammad Fadhli Azmi; Siti Halimah
Britain International of Humanities and Social Sciences (BIoHS) Journal Vol 8 No 2 (2026): Britain International of Humanities and Social Sciences, June
Publisher : Britain International for Academic Research (BIAR) Publisher

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The implementation of Outcome-Based Education (OBE) in higher education requires reform in the governance of learning tools, especially Semester Learning Plans (RPS). This document is not merely an administrative file but a discursive representation of lecturers' pedagogical ideology. This study aims to analyze lecturers' abilities in formulating Graduate Learning Outcomes (CPL), Course Learning Outcomes (CPMK), Sub-CPMK, the depth of study materials, learning methods, evaluation indicators, and the alignment of weekly plan tables in the Islamic Religious Education (PAI) course group. The method used is Norman Fairclough's three-dimensional Critical Discourse Analysis (CDA) model that integrates lexicogrammatical text analysis, discursive practices (document production and consumption), and socio-cultural practices within academic institutions. Data sourced from the RPS documents of the PAI Learning Strategy, PAI Learning Evaluation, and Al-Qur'an courses in the PAI Study Program, reinforced by in-depth interviews with the lecturers. The analysis results show the dominance of technocratic-procedural vocabulary (procedural knowledge) compared to reflective-transformative vocabulary (metacognitive knowledge). Most of the formulation of achievement and evaluation instruments are still trapped in the lower cognitive realm (C2-C3) and are normative-formalistic in nature to fulfill accreditation regulations and campus bureaucracy. Institutional power relations are proven to limit the space for lecturer creativity due to the standardization of rigid templates. This research provides a novel contribution in the form of deconstruction of the academic language of the RPS document, exposing the discursive tension between the maintenance of traditional moral-religious orthodoxy and the demands of critical and transformative 21st-century competencies.
Women's Education from the Perspective of Islamic Philosophy of Education: Between Values and Patriarchy Izzatussyakira; Nazli Azwany; Azizah Hanum OK
Britain International of Humanities and Social Sciences (BIoHS) Journal Vol 8 No 2 (2026): Britain International of Humanities and Social Sciences, June
Publisher : Britain International for Academic Research (BIAR) Publisher

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gender. This study aims to analyze and provide a philosophical perspective on Islamic education regarding the study of women's education, which is trapped between pure religious values and deeply rooted patriarchal culture. This study uses library research with a descriptive qualitative approach. Data collection techniques used documentation studies, then analyzed using content analysis techniques with the stages of data reduction, grouping, interpretation, and synthesis. The results show that Islamic education views women as subjects with potential and rights equal to those of men. Islamic education also serves as a filter, a forum, and a safe space for women to understand, express themselves, and develop critical awareness of their true role. Therefore, internal and external reconstruction is needed in the educational realm. Reconstruction of teaching materials, curriculum, learning methods, environmental culture, and government policies and institutional power holders is highly desirable. Thus, women's education can truly transform completely without repeating existing history.
The Transformation of Administrative Responsibility: A New Theory of Public Accountability in Modern Administrative Law Marzuki
Britain International of Humanities and Social Sciences (BIoHS) Journal Vol 8 No 1 (2026): Britain International of Humanities and Social Sciences, February
Publisher : Britain International for Academic Research (BIAR) Publisher

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Administrative responsibility has long constituted one of the fundamental pillars of administrative law, serving as the primary legal mechanism through which governmental authority is constrained, public officials are held accountable, and citizens are protected against unlawful administrative action. Traditionally, administrative responsibility has been understood primarily through the lens of legal liability, emphasizing compliance with statutory authority, judicial review, and procedural legality. However, the increasing complexity of contemporary governance has exposed significant limitations within this classical understanding. The expansion of regulatory institutions, collaborative governance, independent administrative agencies, and multi-level public administration has transformed the manner in which public authority is exercised, resulting in increasingly fragmented structures of accountability that challenge conventional doctrines of administrative responsibility.This study aims to reinterpret the concept of administrative responsibility by developing a broader theoretical framework capable of explaining the distribution of public accountability within modern administrative governance. The research employs a normative legal methodology combining doctrinal analysis, comparative administrative law, and conceptual legal synthesis. Primary legal materials include administrative law principles, constitutional doctrines concerning public accountability, statutory regulations governing administrative authority, and leading scholarly literature on administrative responsibility, public governance, and accountability theory.
Remote Work Paradox: Examining the Tension between Workplace Flexibility, Employee Productivity and Organisational Performance James Oluwapamilerin Obisesan; Abigail Opeyemi Ogunleru; Kolade Ajibola; Olaitan Olaleye
Britain International of Humanities and Social Sciences (BIoHS) Journal Vol 8 No 3 (2026): Britain International of Humanities and Social Sciences, October
Publisher : Britain International for Academic Research (BIAR) Publisher

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The rapid expansion of remote work has transformed conventional employment arrangements, offering employees greater flexibility while simultaneously generating complex challenges for productivity and organisational performance. This study examines the remote work paradox, focusing on the tension between workplace flexibility, employee productivity and organisational performance. The study is premised on the argument that although remote work provides employees with greater autonomy, reduced commuting demands and improved opportunities for work-life integration, these benefits may coexist with challenges relating to work intensification, blurred work-life boundaries, social isolation, communication difficulties, employee monitoring and weakened organisational cohesion. The study adopts a qualitative research approach based exclusively on secondary data obtained from relevant peer-reviewed journal articles, scholarly books, institutional reports and credible industry publications on remote work and organisational behaviour. The data were subjected to thematic analysis to identify recurring patterns and perspectives concerning the relationship between remote work flexibility, employee productivity and organisational outcomes. The analysis reveals that the productivity implications of remote work are not universally positive or negative but are shaped by organisational culture, job characteristics, technological infrastructure, managerial practices, employee autonomy and the nature of collaboration required. While flexibility can enhance employee satisfaction, motivation and individual productivity, excessive autonomy, digital fatigue, isolation and inadequate organisational support may undermine collaboration, innovation and long-term organisational performance. The study concludes that the remote work paradox lies in the coexistence of flexibility and control, autonomy and accountability, as well as individual productivity and collective organisational effectiveness. It recommends that organisations adopt hybrid and context-sensitive remote work policies, strengthen digital communication systems, establish clear performance expectations and prioritise employee well-being to maximise the benefits of remote work while mitigating its unintended consequences.
Language As A Cultural Practice in The Peutrön Aneuk Tradition:An Anthropolinguistic Perspective on the Reproduction Of Cultural Identity of Acehen Society Mukramah; Sediken Tara Munthe; Fajrinur; Zurina Zora
Britain International of Humanities and Social Sciences (BIoHS) Journal Vol 8 No 2 (2026): Britain International of Humanities and Social Sciences, June
Publisher : Britain International for Academic Research (BIAR) Publisher

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The Peutrön Aneuk tradition is a life cycle ritual of the Acehnese people that is still maintained today as a form of gratitude for the birth of a child and a medium for passing on cultural values. Previous studies on Peutrön Aneuk generally focus on historical aspects, stages of implementation, social functions, and the religious values ​​contained within it. However, studies that view this ritual as a linguistic practice from an anthropolinguistic perspective are still relatively limited. In fact, each stage of the ritual is constructed through the use of language, traditional speech, prayers, advice, and cultural lexicons that represent the knowledge system of the Acehnese people. This study aims to analyze how language functions as a cultural practice in the Peutrön Aneuk tradition and explain the role of this linguistic practice in reproducing the cultural identity of the Acehnese people. The study uses a qualitative approach with an anthropolinguistic perspective. The analytical framework combines Alessandro Duranti's theory of language practice, Clifford Geertz's interpretive anthropology, and Stuart Hall's concept of cultural identity. The results of this study indicate that language in the Peutrön Aneuk ritual functions not only as a means of communication, but also as a medium for transmitting values, legitimizing customs, forming social relations, and reproducing cultural identity. Ritual utterances, prayers, advice, and the lexicon of Acehnese culture form a system of meaning that connects individuals to the community, customs, and Islamic teachings. Thus, Peutrön Aneuk can be understood as an anthropolinguistic arena where language, symbols, and cultural practices interact to maintain the continuity of the cultural identity of the Acehnese people amidst the dynamics of social change.
Effectiveness of Environmental Law Enforcement against Industrial Waste Pollution: Problems of Supervision, Compliance, and Sanction Implementation Imam Taufik Harahap; Dian Eriani; Syah Iskandar; Mailina Harahap; Ismatur Rahmi
Britain International of Humanities and Social Sciences (BIoHS) Journal Vol 8 No 2 (2026): Britain International of Humanities and Social Sciences, June
Publisher : Britain International for Academic Research (BIAR) Publisher

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Industrial waste pollution remains a significant environmental problem requiring effective law enforcement to ensure sustainable environmental protection and management. This study aims to analyze the effectiveness of environmental law enforcement on industrial waste pollution, emphasizing the aspects of supervision, compliance of industrial actors, and the application of sanctions. The study uses a normative legal research method with a statute approach, a conceptual approach, and a case approach. Primary legal materials include Law Number 32 of 2009, Law Number 6 of 2023, Government Regulation Number 22 of 2021, and relevant court decisions, supported by secondary legal materials in the form of books, scientific journals, and official documents. The results of the study indicate that the effectiveness of law enforcement is not optimal despite an adequate regulatory framework. The main obstacles lie in inconsistent supervision, varying levels of compliance among industrial actors, and the application of sanctions that have not fully provided a deterrent effect. Therefore, strengthening supervisory capacity, enhancing a culture of compliance, and consistent enforcement of sanctions are important prerequisites for realizing an effective, equitable, and sustainable environmental law enforcement system.
UMKM GOING UP A LEVEL: Simple Financial Management, Cost of Goods Manufactured (COGM), and Profit Strategy Frilla Gunariah; Gunarto Wardjono; Kus Indiyah; Patriandari; Sari Mujiani
Britain International of Humanities and Social Sciences (BIoHS) Journal Vol 8 No 2 (2026): Britain International of Humanities and Social Sciences, June
Publisher : Britain International for Academic Research (BIAR) Publisher

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This Community Service Program aimed to improve the capacity of Micro, Small, and Medium Enterprises (MSMEs) in managing business finances through understanding simple financial management, Cost of Goods Manufactured (COGM), and profit improvement strategies. The activity was conducted in Bantar Agung Village, Majalengka Regency, West Java on May 8–9, 2026 at the Multipurpose Hall of the Bantar Agung Village Office. The program was attended by 11 participants from local MSME communities. The activity was organized by lecturers from Politeknik Jakarta Internasional, STAI Sebelas April Sumedang, and Universitas Islam As-Syafi'iyah in collaboration with the Bantar Agung Village Government. The implementation methods included lectures, interactive discussions, simulations of production cost calculations, and mentoring on simple financial management. The results showed an increase in participants’ understanding of recording business finances, accurately calculating production costs, and determining pricing and profit strategies more effectively. This program is expected to improve the managerial capabilities of village MSMEs so that their businesses can develop sustainably and become more competitive.
The Smart Saving Movement: Enhancing the Financial Independence of PKK Women in Bantaragung Village, Majalengka, West Java Depi Hasanah; Muniroh; Ifah Masrifah; Fera Lufhidarani Pranita; Rianto
Britain International of Humanities and Social Sciences (BIoHS) Journal Vol 8 No 2 (2026): Britain International of Humanities and Social Sciences, June
Publisher : Britain International for Academic Research (BIAR) Publisher

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Household financial management is often a challenge for homemakers in rural areas, where limited financial literacy hinders the achievement of financial independence. The lack of separation between funds for daily expenses and reserve funds (savings) underscores the urgent need for structured financial education programs. This community service activity aims to improve understanding of household budget management and the culture of saving in order to support the financial independence of the women of the PKK in Bantaragung Village, Majalengka Regency, West Java. The PKM was implemented through outreach, training in household financial management, and guidance on the culture of saving for the women of the Bantaragung PKK. The participants in this study were PKK members selected using purposive sampling. The results of the program showed an increase in the participants’ understanding and awareness of the importance of setting aside income first (“saving first”) before using it for consumption needs. Through this mentoring, the PKK women were able to apply a priority-based cash management strategy and began utilizing safer and more structured savings products. . This program encourages participants to begin adopting more systematic financial management practices by setting aside a portion of their income for savings and tracking daily expenses using the Excel spreadsheet we provide. The Smart Savings Movement has proven effective as a tool for strengthening the domestic economy. Synergy between financial literacy education and social organizations such as the PKK is key to achieving sustainable family economic resilience at the village level.s
The Influence of Good Corporate Governance on Company Value of Sharia-compliant Issuers in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2022–2024 Asyifa Zahra; Safaruddin; Yusri Hazmi
Britain International of Humanities and Social Sciences (BIoHS) Journal Vol 8 No 3 (2026): Britain International of Humanities and Social Sciences, October
Publisher : Britain International for Academic Research (BIAR) Publisher

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Company value is an important indicator that reflects a company's success in creating prosperity for shareholders and is also a primary consideration for investors in making investment decisions.Good Corporate Governance It is believed to be able to improve the quality of corporate governance through effective oversight mechanisms, although the results of previous research on the influence of each governance mechanism on company value still show inconsistencies. This study aims to analyze the influence Good Corporate Governance This study examines the effect of gender diversity, audit committees, independent commissioners, and institutional ownership on firm value in sharia-compliant issuers in the food and beverage sub sector listed on the Indonesia Stock Exchange in 2022–2024. The study employed a quantitative approach with secondary data obtained from the companies' annual reports. The sample was determined using a random sampling technique.purposive sampling, resulting in 26 companies with 78 observation units. Data analysis was performed using panel data regression through the views 13 application, with Random Effect Models the best estimation model. The results show that the audit committee, independent commissioners, and institutional ownership have a positive and significant effect on firm value, while gender diversity has no significant effect. Simultaneously, all mechanisms Good Corporate Governance has a significant impact on company value. This finding indicates that the effectiveness of implementing corporate governance mechanisms is a strategic factor in increasing company value and strengthening investor confidence in the company.

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