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AKADEMIK: Jurnal Mahasiswa Humanis
Published by Perhimpunan Sarjana Ekonomi dan Bisnis
ISSN : -     EISSN : 27748863     DOI : 10.37481/jmh
Core Subject : Religion, Humanities, Education, Social,
Religion Humanities Education Social Sciences
AKADEMIK: Jurnal Mahasiswa Humanis merupakan jurnal elektronik bagi mahasiswa agama, pendidikan, hukum politik, komunikasi, dan psikologi di dalam mempublikasi karya tulis ilmiah (sebagai tugas akhir), baik berupa skripsi, tesis maupun disertasi.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 490 Documents
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Pengaruh Tanggungjawab Sosial Perusahaan (CSR), Tata Kelola Perusahaan yang Baik (GCG), dan Penghindaran Pajak terhadap Nilai Perusahaan Pelita Enjelita Br. Panggabean; Baharuddin Saga
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2325

Abstract

The energy sector plays an important role in the Indonesian economy but faces various challenges related to environmental and social issues, corporate governance, tax policies, and fluctuations in firm value. These conditions encourage companies to improve their social responsibility, corporate governance, and tax management to maintain investor confidence and increase firm value. This study aims to analyze the effect of Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and Tax Avoidance on firm value in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employed a quantitative approach using panel data. The sample was selected using purposive sampling, resulting in 9 energy sector companies with 45 observations. Firm value was measured using Tobin’s Q, while the data were analyzed using panel data regression with the Common Effect Model (CEM). The results show that Corporate Social Responsibility (CSR) has a significant effect on firm value. Good Corporate Governance (GCG) does not have a significant effect on firm value, while Tax Avoidance has a significant effect on firm value. Simultaneously, CSR, GCG, and Tax Avoidance have a significant effect on firm value. These findings indicate that CSR and tax management are important factors that may influence the market’s assessment of energy sector companies.
Kepastian Hukum Akta Perjanjian Perkawinan yang Tidak Didaftarkan Terkait Gugatan Pasangan dalam Pembagian Harta Karena Perceraian Muhamad Gilang Ramadhan Mandala; Wira Franciska; Felicitas Sri Marniati
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2328

Abstract

A marriage agreement is a legal instrument that enables spouses to regulate the property consequences of marriage. Legal uncertainty may arise when a marriage agreement has been executed in an authentic deed but has not been registered with the competent marriage registration authority and is subsequently invoked in a claim for the division of marital property following divorce. This study examines the legal status and legal certainty of an unregistered marriage agreement deed in disputes over property division following divorce. This research employs a normative juridical method using primary, secondary, and tertiary legal materials, with statutory, case, analytical, and conceptual approaches. The legal materials were collected through library research and analyzed qualitatively using grammatical and systematic interpretation. The analysis is based on Jan Michiel Otto’s Legal Certainty Theory and Subekti’s Consensualism Theory. The findings demonstrate that an unregistered marriage agreement deed remains legally binding between the spouses if it satisfies the requirements for a valid agreement and does not violate applicable law, religion, or morality. The authentic deed provides evidentiary force concerning the property regime agreed upon by the spouses. However, failure to register the agreement affects its enforceability against third parties because registration serves a publicity function. Therefore, legal certainty between the spouses derives from the agreement’s binding force, the evidentiary value of the authentic deed, and judicial enforcement, while legal certainty for third parties requires effective and consistent registration.
Pengaruh Strategi Promosi dan Event Marketing terhadap Keputusan Pembelian Toko Abrakan_Auto di eBay Yuli Fitriani Amelia; Iis Noviyanti
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2331

Abstract

Competition in the global e-commerce industry requires online sellers to continuously develop effective marketing strategies, including promotion strategy and event marketing, to encourage consumer purchasing decisions. This study aims to analyze the influence of promotion strategy and event marketing on purchasing decisions at Abrakan_Auto store on eBay, both partially and simultaneously. A quantitative associative-causal approach was employed, involving 117 respondents selected through random sampling using the Slovin formula from a population of 166 customers who transacted during the store's event marketing programs in the January-June 2025 period. Data were collected through online questionnaires measured on a five-point Likert scale and analyzed using multiple linear regression with SPSS version 27.0. The results show that promotion strategy has a significant positive effect on purchasing decisions (t = 3.484; sig = 0.001), and event marketing also has a significant positive effect (t = 5.483; sig = 0.000). Simultaneously, promotion strategy and event marketing significantly affect purchasing decisions (F = 22.364 > F-table 3.08; sig = 0.000), with an Adjusted R Square of 0.269, indicating that 26.9% of the variation in purchasing decisions is explained by the two variables, while the remaining 73.1% is influenced by other factors outside the model. These findings suggest that Abrakan_Auto should continue developing attractive promotional programs and innovative event marketing activities to strengthen purchasing decisions and competitiveness in the increasingly competitive digital marketplace.
Pengaruh Struktur Modal dan Good Corporate Governance terhadap Nilai Perusahaan : Studi Empiris pada Perusahaan Sektor Financials yang Terdaftar di Bursa Efek Indonesia Tahun 2020 - 2024 Fatin Dzakiyyah Faridah Wati; Saksono Budi
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2332

Abstract

This study aims to examine the effect of capital structure and Good Corporate Governance (GCG) on firm value in the financials sector listed on the Indonesia Stock Exchange for the 2020-2024 period. Firm value is measured using the Price to Book Value (PBV) ratio, capital structure is proxied by the Debt to Equity Ratio (DER), and GCG is measured based on the proportion of independent commissioners. This research uses an associative quantitative approach with a purposive sampling technique, which resulted in 21 companies as the sample with a total of 105 data observations. Data processing was carried out using the panel data regression analysis method utilizing E-views 14 software, with the selected estimation model being the Random Effect Model (REM). The results showed that partially, Capital Structure has a significant effect on Firm Value with a significance value of 0.0021 (< 0.05). Meanwhile, Good Corporate Governance has no effect on Firm Value with a significance value of 0.1367 (> 0.05). Simultaneously (F-Test), Capital Structure and Good Corporate Governance jointly have a significant effect on Firm Value with an F-statistic probability value of 0.0041 (< 0.05). The determination coefficient (R-squared) test result obtained was 0.188398 or 18.83%. This indicates that the independent variables (Capital Structure and GCG) in this study are able to explain the variation in the dependent variable (Firm Value) by 18.83%, while the remaining 81.17% is explained by other variables or factors outside this research model.
Pengaruh Beban Pajak Tangguhan, Manajemen Laba, dan Perputaran Total Aset terhadap Penghindaran Pajak Mirawati Tinambunan; Ita Darsita
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2333

Abstract

This study aims to examine the effect of Deferred Tax Expense, Earnings Management, and Total Asset Turnover on Tax Avoidance in Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020– 2024 period. This study employs a quantitative approach using an associative research method. The data used in this study are secondary data. The data analysis method applied is Panel Data Regression Analysis using EViews version 12 and Microsoft Excel. The population of this study consists of 163 Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020– 2024 period. The sample was selected using a purposive sampling technique, resulting in 19 companies observed over a five-year period, yielding a total of 95 observations. The results indicate that deferred tax expense and earnings management positively and significantly affect tax avoidance, suggesting that tax-related accounting differences and managerial discretion may increase companies’ tax avoidance practices. In contrast, total asset turnover does not significantly affect tax avoidance, indicating that asset efficiency is not a primary determinant of tax avoidance decisions. Simultaneously, all three variables significantly influence tax avoidance, demonstrating that tax avoidance is shaped by a combination of tax accounting, earnings management, and operational factors.
Peran Mediasi Kompetensi pada Pengaruh Situational Awareness dan Komitmen Afektif terhadap Kinerja Unit Keperawatan Kritis Rima Nirwana; Sandra Dewi; Tjipto Rini
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2335

Abstract

Critical care nursing requires nurses capable of recognizing changes in patient conditions, making appropriate decisions, maintaining organizational commitment, and demonstrating adequate professional competence. This study aims to analyze the influence of Situational Awareness and Affective Commitment on Critical Care Unit Performance, with Critical Care Nurse Competence serving as a mediating variable at Jakarta Class B Hospital. A quantitative approach with a cross-sectional design was employed. Data were collected in May 2026 via questionnaires administered to 83 staff nurses working in the ICU, PICU, NICU, and Emergency Department. The entire population meeting the study criteria served as respondents through a total sampling technique. Data were analyzed using Partial Least Squares Structural Equation Modeling. The results indicate that Situational Awareness has a positive effect on both Critical Care Nurse Competence and Critical Care Unit Performance. Affective Commitment also positively influences Critical Care Nurse Competence and Critical Care Unit Performance. Critical Care Nurse Competence positively affects Critical Care Unit Performance. Furthermore, Critical Care Nurse Competence was found to partially mediate the effects of Situational Awareness and Affective Commitment on Critical Care Unit Performance. The study concludes that Situational Awareness is the most dominant factor contributing to performance. Enhancing critical care unit performance requires strengthening Situational Awareness, fostering continuous competence development, and increasing nurses' emotional attachment to the organization.
Wanprestasi Pengosongan Tanah dalam Perjanjian Pengikatan Jual Beli (PPJB) Lunas Nomor 53 Tertanggal 20 Juni 2022 : Analisis Putusan Nomor 30/Pdt.G/2024/PN Jkt.Brt Sarah Rabbani Salim; Sufiarina Sufiarina; Mohammad Wira Utama
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2337

Abstract

This study aims to analyze the legal consequences of the seller’s breach of contract (wanprestasi) under the Fully Paid Sale and Purchase Agreement (Perjanjian Pengikatan Jual Beli/PPJB) No. 53 dated June 20, 2022, as well as the judges’ considerations in Decision No. 30/Pdt.G/2024/PN Jkt.Brt, in which the court did not grant all of the plaintiff’s claims. The issues examined in this study are the legal consequences of the seller’s breach of contract for the buyer and the legal basis for the judges’ considerations in deciding the case. This study employs normative legal research using a statutory approach and a case approach. The legal materials consist of primary legal materials, including the Indonesian Civil Code (Kitab Undang-Undang Hukum Perdata), court decisions, and secondary legal materials, including legal books and journals. The analysis was conducted qualitatively. The results of the study indicate that the seller committed a breach of contract by failing to deliver the land and building as vacant and unoccupied, as stipulated in the agreement, despite the buyer having fully paid the purchase price. As a legal consequence, the buyer is entitled to demand specific performance of the agreement, compensation, and reimbursement of court costs. However, the Panel of Judges granted only part of the plaintiff’s claims because the request for the forced eviction of the disputed property was considered to relate to the enforcement stage of the judgment rather than falling directly within the scope of a breach of contract claim.
Peran Mediasi Employee Engagement dalam Meningkatkan Pengaruh Effort-Reward Imbalance dan Kepatuhan Kerja terhadap OCB pada Tenaga Keperawatan Reski Pratama Sampebua; Tjipto Rini; Kemala Rita Wahidi
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2339

Abstract

Nursing staff are a key component of hospital services and play an important role in maintaining service quality and patient safety. However, high work demands that are not balanced with adequate rewards can lead to effort–reward imbalance, which may reduce employee engagement and organizational citizenship behavior (OCB). In addition, the level of work compliance is an important factor in supporting positive work behavior in the hospital environment. This study aims to analyze the effect of effort–reward imbalance and work compliance on OCB with employee engagement as an intervening variable among nursing staff at Sukabumi Class C Hospital. This study employed a quantitative design with a survey approach. The study population consisted of nursing staff at Sukabumi Class C Hospital, and the sampling technique used was the census method. Data were collected through structured questionnaires. Data analysis was conducted using Structural Equation Modeling–Partial Least Square (SEM-PLS). The results showed that effort–reward imbalance and work compliance had a significant effect on employee engagement and organizational citizenship behavior. In addition, employee engagement was found to have a positive effect on OCB and was able to mediate the relationship between effort–reward imbalance and work compliance with OCB.Conclusion. The balance between effort and rewards, as well as a good level of work compliance, can enhance employee engagement, which in turn encourages the emergence of OCB among nursing staff. Hospital management should improve the reward system, strengthen the culture of work compliance, and create a work environment that supports nurse engagement in order to enhance OCB and improve the quality of hospital services.
Determinan Impor Kopi Jepang di Pasar Dunia: Konsumsi Domestik sebagai Penggerak Utama dalam Model Persamaan Simultan Rahmah Farahdita Soeyatno
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2340

Abstract

Japan is the world's fourth-largest coffee importing country after the United States, Germany, and Italy, with an average share of 6.4 percent of total world coffee imports. As a country almost entirely dependent on imported coffee beans, understanding the determinants of Japan's import volume is strategically important for exporting countries, including Indonesia. This study is part of a larger econometric simultaneous-equation model of the world arabica coffee market consisting of 18 structural and 6 identity equations, estimated using the Two-Stage Least Squares (2SLS) method with annual time-series data covering 1981-2018. This article focuses on a single structural equation with strong statistical performance among the eighteen structural equations: the Japan coffee import equation, which produced a coefficient of determination of R² = 93.16% (Adjusted R² = 92.15%), a highly significant F-test (F = 92.00; p < 0.0001), and no indication of serial correlation (Durbin-Watson = 1.79). The estimation results show that Japan's coffee import volume is significantly and positively influenced only by domestic coffee consumption in the previous year, while the world arabica price, changes in world robusta price, and the yen-dollar exchange rate are not statistically significant. These findings indicate that, historically, Japan's import behavior has been driven almost entirely by domestic consumption needs rather than price or currency signals, even though the recent depreciation of the yen has raised import costs across Japan's coffee industry. The study suggests that exporting countries should prioritize consistent quality and long-term supply relationships over short-term price or currency-based competitiveness when targeting the Japanese market.
Pengaruh Inflasi, Harga Saham, dan Tingkat Suku Bunga terhadap Return Saham Syaripatul Adawiyah; Anggun Anggraini
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2342

Abstract

This study aims to analyze the effect of inflation, stock prices and interest rates on stock returns of banking companies listed on the Indonesia Stock Exchange during the 2020-2024 period. This research employs a quantitative approach using panel data analysis. The research sample was determined through a purposive sampling method based on specific criteria. The data were analyzed using panel data regression through the selection of the most appropriate model and classical assumption tests to ensure the validity of the research model. The result indicate that inflation has a negative effect on stock returns, stock prices have an effect on stock returns, while interest rates do not affect stock returns. Simultaneously the three independent variables are proven to have an effect on stock returns. This study implies that macroeconomic factors represented by stock prices, should be considered by investors when evaluating potential stock investment returns, particularly in the banking sector.

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