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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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Patient Experience sebagai Mediator pada Pengaruh Servicescape dan Word of Mouth terhadap Brand Loyalty Pasien Rawat Jalan Fitria Damayanti; Dini Handayani; Intan Silviana Mustikawati
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.v6i3.2373

Abstract

Outpatients at the Merial Tower of Pelni Hospital exhibit relatively high satisfaction levels; however, preliminary studies indicate that patient brand loyalty remains suboptimal. This study aims to analyze the influence of servicescape and word-of-mouth on brand loyalty, with patient experience serving as a mediating variable among outpatients at the Merial Tower of Pelni Hospital. A quantitative causal research design was employed, utilizing Structural Equation Modeling–Partial Least Squares (SEM-PLS) analysis via SmartPLS 4.0. The study population consisted of 882 outpatients and general patients visiting between February and April 2026. A sample of 92 respondents was determined using Slovin's formula with a 10% margin of error. Data collection utilized a 1–4 Likert scale. The results indicate that servicescape does not directly influence brand loyalty, whereas word-of-mouth has a positive and significant effect on brand loyalty. Patient experience also has a positive and significant impact on brand loyalty. Furthermore, both servicescape and word-of-mouth positively and significantly influence patient experience. Patient experience mediates the effect of servicescape on brand loyalty but does not mediate the effect of word-of-mouth on brand loyalty. The findings suggest that patient experience is a crucial mechanism for translating the quality of the physical environment into patient loyalty, while word-of-mouth exerts a more dominant direct influence on brand loyalty.
Pengaruh Environmental Social Governance (ESG), Capital Intensity, dan Inventory Intensity terhadap Penghindaran Pajak Siti Asiyah Nurhayati; Hamida Hunein
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.v6i3.2377

Abstract

This study aims to analyze the influence of Environmental, Social, and Governance (ESG) factors, capital intensity, and inventory intensity on tax avoidance. It employs a quantitative method using secondary data specifically financial statements and sustainability reports from Non-Cyclical Consumer Sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The sampling technique employed was purposive sampling, resulting in a sample of 16 companies with 80 observations. The data analysis method used was panel data regression utilizing the Common Effect Model (CEM) approach and the EViews 13 software. The results of this study indicate that Environmental Social Governance (ESG), Capital Intensity, and Inventory Intensity simultaneously have a significant effect on Tax Avoidance. Individually, Environmental Social Governance (ESG) has a significant effect on Tax Avoidance. Capital Intensity does not have a significant effect on Tax Avoidance, whereas Inventory Intensity has a significant effect on Tax Avoidance.
Pengaruh Kinerja Lingkungan, Intensitas Modal, dan Ukuran Perusahaan terhadap Nilai Perusahaan Nadiyah Rohmah; Lindawati Lindawati
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.v6i3.2380

Abstract

This study aims to examine the effect of environmental performance, capital intensity, and firm size on firm value. This research employs a quantitative method with a causal associative approach. The population of this study consists of all companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sampling technique was conducted using purposive sampling based on several predetermined criteria, resulting in 18 companies that met the requirements as the research sample. The data used in this study are secondary data obtained from the annual financial reports of the listed companies and the Company Performance Rating Assessment Program in Environmental Management (PROPER) reports issued by the Ministry of Environment and Forestry (KLHK). The data were analyzed using panel data regression with the assistance of EViews 12 software. The results show that, simultaneously, environmental performance, capital intensity, and firm size have a significant effect on firm value. Partially, environmental performance has no significant effect on firm value, while capital intensity has a positive and significant effect on firm value. In contrast, firm size has a negative and significant effect on firm value.
Pengaruh Good Corporate Governance, Operating Capacity, dan Intellectual Capital terhadap Financial Distress Mu'adib Rulana; Tsarina Zenabia
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.v6i3.2382

Abstract

This study aims to find out the effect of Good Corporate Governance variables, proxied by the Board of Directors, Independent Commissioners, and Institutional Ownership, as well as Operating Capacity and Intellectual Capital variables on Financial Distress. The objects of this study are companies in the Property and Real Estate sector listed on the Indonesia Stock Exchange (IDX) during the 2021-2025 period. The research method used is quantitative. The sample selection was done using the Purposive Sampling method, resulting in 250 data samples or 50 companies. There were 110 outlier data samples or 22 companies, so the data used in the study amounted to 140 data samples or 28 companies. The data analysis technique used is panel data regression analysis, with data processed using E-views 12. The results of the study show that the Board of Directors, Independent Commissioners, Institutional Ownership, Operating Capacity, and Intellectual Capital simultaneously affect Financial Distress. In addition, the Board of Directors, Institutional Ownership, Operating Capacity, and Intellectual Capital partially affect Financial Distress. Meanwhile, Independent Commissioners do not partially affect Financial Distress.
Tanggungjawab Pejabat Pembuat Akta Tanah secara Perdata akibat Pembuatan Akta Jual Beli Tanah dan Bangunan yang Terdapat Perbuatan Melawan Hukum Dhani Rizki Bahari; Wira Franciska; Iran Sahril Siregar
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.v6i3.2401

Abstract

The preparation of a Sale and Purchase Deed (Akta Jual Beli/AJB) by a Land Deed Official (Pejabat Pembuat Akta Tanah/PPAT) requires compliance with statutory provisions and the principle of prudence. Problems arise when an AJB is prepared in circumstances involving an unlawful act, particularly when the PPAT’s conduct contributes to legal defects or causes loss to the parties. This study aims to analyze the legal consequences of an AJB containing an unlawful act and to examine the civil liability of a PPAT whose conduct causes loss to the parties. This research employs normative juridical methods using statutory, case, and conceptual approaches. Primary legal materials consist of legislation and court decisions, while secondary materials include legal books and journal articles. The materials are analyzed qualitatively through systematic and grammatical interpretation. The study finds that the legal consequences of an AJB involving an unlawful act depend on the nature of the legal defect and the court’s determination, including cancellation or loss of its legal effect. A PPAT may be held civilly liable when it is proven that the PPAT violated legal duties or the required standard of professional care and that such conduct caused compensable loss. Therefore, the assessment of PPAT liability must be based on the specific conduct, fault, loss, and causal relationship established in each case.
Peran Indeks Good Corporate Governance Memoderasi Hubungan Pertumbuhan Penjualan dan Intensitas Persediaan terhadap Agresivitas Pajak Amelia Putri; Napisah Napisah
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.v6i3.2416

Abstract

This study aims to analyze the effect of sales growth and inventory intensity on tax aggressiveness and to examine the role of the Good Corporate Governance Index as a moderating variable. The study was conducted on energy sector companies listed on the Indonesia Stock Exchange during the 2020 to 2025 period. A quantitative approach was employed using secondary data obtained from company annual reports. The sample was selected using purposive sampling, resulting in 11 companies with 66 observations. Data analysis was conducted using panel data regression and Moderated Regression Analysis with the assistance of EViews 12. The results indicate that sales growth and inventory intensity simultaneously have a significant effect on tax aggressiveness. Partially, sales growth has no significant effect on tax aggressiveness, while inventory intensity has a negative effect on tax aggressiveness. The Good Corporate Governance Index does not moderate the relationship between sales growth and tax aggressiveness but does moderate the relationship between inventory intensity and tax aggressiveness.
Analisis Faktor-Faktor yang Mempengaruhi Keputusan Konsumen Pengguna Jasa Pengobatan Alternatif pada Griya Sehat Pamulang Tangerang Selatan Sulaiman Sulaiman; Suparjono Suparjono; Ahmad Sadeli
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.v6i3.2420

Abstract

This study aims to determine the factors influencing consumer decisions in using alternative medicine services at Griya Sehat Pamulang, South Tangerang. The study employed a quantitative method using factor analysis techniques. The population consisted of 274 patients who used alternative medicine services from July 2024 to June 2025. The sample was determined using the Slovin formula, resulting in 73 respondents selected through accidental sampling. Data were collected through observation and questionnaires. The research variables consisted of 25 indicators assumed to influence consumer decisions in using alternative medicine services. Data analysis techniques included KMO and Bartlett’s Test, Anti Image Correlation, Communalities, Total Variance Explained, Component Matrix, Rotated Component Matrix, and Component Transformation Matrix. The results showed that four main factors influenced consumer decisions in using alternative medicine services at Griya Sehat Pamulang. The first factor was service quality and patient trust (51.878%), the second factor was patient attitudes and lifestyle toward alternative medicine (10.988%), the third factor was affordability and price competitiveness (4.645%), and the fourth factor was ease of access and location proximity (4.196%). These four factors explained 71.707% of the variables influencing consumer decisions. Service quality and patient trust were identified as the most dominant factors affecting consumer decisions.
Pengaruh Inventory Intensity, Manajemen Laba, Capital Intensity, dan Intensitas Aset Tetap terhadap Agresivitas Pajak Alfidav Yasril Kumara; Muhammad Ridwan
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.v6i3.2424

Abstract

This research seeks to empirically examine the impact of Inventory Intensity, Earnings Management, Capital Intensity, and Fixed Asset Intensity on Tax Aggressiveness. The study focuses on manufacturing companies within the Food and Beverage subsector from 2018 to 2023. The independent variables in this study include Inventory Intensity, Earnings Management, Capital Intensity, and Fixed Asset Intensity, while the dependent variable is Tax Aggressiveness. This research adopts a quantitative approach and employs purposive sampling for sample selection. The final sample comprises 23 companies, observed over five years, resulting in 115 observational data points. Hypothesis testing and data analysis are conducted using panel data regression with the assistance of E-Views 9. The findings indicate that the chosen model is the Fixed Effect Model (FEM). The study reveals that Inventory Intensity, Earnings Management, Capital Intensity, and Fixed Asset Intensity  simultaneously influence Tax Aggressiveness. Partially, Inventory Intensity  significantly affects Tax Aggressiveness, whereas Earnings Management, Capital Intensity, and Fixed Asset Intensity  do not have a significant partial effect on Tax Aggressiveness.
Pengaruh Growth Opportunities dan Leverage terhadap Accounting Prudence Marsiana Warniman Hidayanti Waruwu; Tri Budi Subiakto
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.v6i3.2435

Abstract

This study aims to analyze the effect of Growth Opportunities and Leverage on Accounting Prudence in Food and Beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study uses a quantitative approach with secondary data in the form of companies’ annual financial statements obtained from the Indonesia Stock Exchange (IDX) and official company sources. The sampling technique used was purposive sampling based on specific criteria, resulting in 31 companies with a total of 155 observations over five years. Data analysis was conducted using panel data regression with EViews version 13. The regression model was selected through the Chow test, Hausman test, and Lagrange Multiplier test, resulting in the Random Effect Model (REM) as the most appropriate model. The results show that Growth Opportunities and Leverage simultaneously have a significant effect on Accounting Prudence. Partially, Growth Opportunities has no significant effect on Accounting Prudence, while Leverage also has no significant effect on Accounting Prudence.
Pengaruh Struktur Modal, Total Aset, dan Pertumbuhan Penjualan terhadap Profitabilitas Imelda Leto; Tri Budi Subiakto
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.v6i3.2436

Abstract

This study aims to analyze the effects of Capital Structure, Total Assets, and Sales Growth on Profitability in Consumer Non-Cyclicals companies within the Food and Beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This study employs a quantitative approach using secondary data in the form of companies' annual financial statements obtained from the Indonesia Stock Exchange (IDX) and official company sources. The sampling technique used was purposive sampling based on specific criteria, resulting in a sample of 49 companies with a total of 245 observations over the five-year period. Data analysis was conducted using panel data regression with EViews. The regression model was selected through the Chow test, Hausman test, and Lagrange Multiplier test, which identified the Fixed Effect Model (FEM) as the most appropriate model. The results indicate that Capital Structure, Total Assets, and Sales Growth simultaneously have a significant effect on Profitability. Partially, Capital Structure has no significant effect on Profitability, Total Assets has a significant negative effect on Profitability, while Sales Growth has no significant effect on Profitability.

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