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INDONESIA
Eduvest - Journal of Universal Studies
Published by Green Publisher Indonesia
ISSN : 27753735     EISSN : 27753727     DOI : 10.36418
Core Subject : Health, Science, Social, Engineering,
Aerospace Engineering Computer Science & IT Health Professions Neuroscience Social Sciences
Eduvest - Journal of Universal Studies is a double blind peer-reviewed academic journal and open access to multidiciplinary fields. The journal is published monthly by Green Publisher Indonesia. Eduvest - Journal of Universal Studies provides a means for sustained discussion of relevant issues that fall within the focus and scopes of the journal which can be examined empirically. This journal publishes research articles multidisciplinary sciences, which includes: Humanities and social sciences, contemporary political science, Educational sciences, religious sciences and philosophy, economics, Engineering sciences, Health sciences, medical sciences, design arts sciences and media. Published articles are from critical and comprehensive research, studies or scientific studies on important and current issues or reviews of scientific books.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2,419 Documents
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The Analysis Of Tax Saving Management Implementation (Case Study Of Company X) Sugesti, Rian Yuli; Isgiyarta, Jaka
Eduvest - Journal of Universal Studies Vol. 5 No. 9 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i9.51370

Abstract

This study aims to determine the tax management applied to obtain tax savings at PT. X. The research method used is descriptive qualitative research. The type of data in this study was obtained from primary data, where researchers conducted research directly in the field with interview techniques with resource persons, observation and documentation and secondary data taken from literature studies. The results of this study indicate that has implemented tax management properly and correctly in accordance with applicable tax regulations. The company uses several strategies or steps in implementing tax management, so that the company obtains tax savings.
The Role of Profitability in Moderating the Influence of ESG on Company Value Wulanningrat, Nike Dewanti; Hadiorajitno, Paulus Theodorus Basuki
Eduvest - Journal of Universal Studies Vol. 5 No. 9 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i9.51371

Abstract

According to Bloomberg ESG Disclosure (2024), ESG-based investments have reached $35 trillion globally, with Indonesia showing a 45% increase in ESG disclosure among listed companies in 2023. This research analyzes the moderating role of profitability in the relationship between Environmental, Social, and Governance (ESG) performance and firm value in high-risk companies listed on the Indonesia Stock Exchange (IDX) during 2022–2023. Using a quantitative approach and purposive sampling, data were collected from 202 high-risk companies in mining, energy, and chemical sectors. Panel data regression analysis with a fixed effects model was applied, based on Chow and Hausman tests. Findings show that ESG performance alone does not significantly affect firm value. However, when profitability, measured by Return on Assets (ROA), is introduced as a moderator, ESG exhibits a significant negative effect on firm value, while profitability has a significant positive effect. Notably, the interaction between ESG and profitability is significantly negative, indicating profitability weakens, rather than strengthens, ESG’s impact on firm value. This suggests investors perceive ESG efforts in highly profitable, high-risk Indonesian companies as inefficient resource allocation. This research advances signaling theory by showing that ESG implementation is not always viewed positively by investors, particularly in profitable, high-risk firms. The findings have important implications for corporate managers aiming to implement ESG efficiently and for regulators designing policies to encourage ESG adoption in high-risk sectors.
Literature Review: Elements of Place Attachment in Supporting the Preservation of Traditional Houses Fikri, Ferdian Faudy; Wahyudie, Prasetyo
Eduvest - Journal of Universal Studies Vol. 5 No. 9 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i9.51373

Abstract

Traditional houses are significant cultural symbols embodying a community's identity, history, and values. However, their preservation is increasingly threatened by modernization, shifting societal values, and a preference for contemporary housing, risking the loss of important cultural heritage. This study aims to create a conceptual framework by reviewing literature on place attachment and its essential role in the preservation of traditional houses. Employing a systematic literature review method, this research analyzes empirical studies, primarily from Indonesia, that explore the relationship between people and their living environments. The approach involves identifying and synthesizing relevant research articles to trace the evolution of place attachment concepts. The review identifies that the preservation of traditional houses is driven by four key elements of place attachment: place identity (connection to history and culture), place affect (emotional attachment), place dependence (support for daily life and culture), and place social bonding (strengthening community ties). The findings highlight that effective preservation strategies must extend beyond physical restoration to reinforce the emotional and social bonds communities share with their traditional homes. This conceptual framework underscores the need for holistic approaches that integrate these attachment elements to ensure the continuity of cultural heritage.
The Influence of Good Corporate Governance and Sustainable Finance on the Performance of Commercial Banks Winoto, Ivana; Tarigan, Samuel
Eduvest - Journal of Universal Studies Vol. 5 No. 10 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i10.51374

Abstract

Corporate governance and sustainability are key concerns for companies in Indonesia, particularly those operating in the banking sector, which have implemented corporate governance reforms to enhance the protection of shareholders’ and stakeholders’ interests. In addition, sustainability is required by regulators in the Indonesian banking sector, where its management is often a public consideration in assessing financial institutions, especially banks, as secure places to store their funds. The purpose of this study is to determine whether the implementation of good corporate governance and sustainable finance affects financial performance in banking. The independent variables used in this study are the size of the board of directors, the proportion of independent commissioners, CAR, Big 4 external auditors, and the proportion of credit for sustainable businesses. ROA serves as the dependent variable, while total assets are used as control variables. A purposive sampling method was applied to determine the study sample. Through this method, 47 general banks in Indonesia listed on the Indonesia Stock Exchange (IDX) were obtained. The research data was collected from the 2023 annual reports of all banks. The analytical method employed is multiple linear regression. The results of the study indicate that the CAR and sustainable finance variables have a significant positive relationship with ROA. This finding supports previous research that examined the relationship between CAR and sustainable finance with ROA, confirming that both variables have a significant positive influence. Accordingly, managers may focus on fulfilling these two variables to enhance ROA.
The Influence of Digital Transformation on Risk-Taking in Commercial Banks in Indonesia Using Text Mining Mardhika, Bimo Anugrah Putra; Marpaung, Jonathan Nahum
Eduvest - Journal of Universal Studies Vol. 5 No. 9 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i9.51379

Abstract

This research examines the impact of digital transformation on banking risks, specifically focusing on credit risk (NPL), liquidity risk (LDR), and insolvency risk (Z-score). Employing a quantitative method, the study constructs a digital transformation index using text-mining techniques applied to annual reports of Indonesian commercial banks. The analysis utilizes Ordinary Least Squares (OLS), Fixed Effects (FE), and the System Generalized Method of Moments (SYS-GMM) on a dataset comprising 59 commercial banks in Indonesia from 2018 to 2024. The results reveal that digital transformation significantly raises credit risk. In contrast, its effects on liquidity and insolvency risks are statistically insignificant, suggesting potential improvements in credit evaluation through the use of enhanced data and technological tools. Additionally, the study demonstrates the utility of the SYS-GMM model in addressing endogeneity concerns in dynamic panel data. These findings can help regulators understand the strategic role of digital implementation and innovation in enhancing risk management and financial stability within the commercial banking sector.
The Effect of Brand Equity on Consumer Loyalty through Consumer Satisfaction as an Intervening Variable in Taro Food MSMEs in Bogor City Hanifi, Widia Alma; Gemina, Dwi; Silaningsih, Endang
Eduvest - Journal of Universal Studies Vol. 5 No. 9 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i9.51381

Abstract

This study investigates the influence of brand equity on consumer loyalty through consumer satisfaction as an intervening variable in Taro food MSMEs in Bogor City. The research highlights the significant role of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia's economic development, particularly in enhancing consumer loyalty through effective branding strategies. The methodology employs a quantitative approach, utilizing surveys distributed to 172 respondents to gather data on brand equity, consumer satisfaction, and loyalty. The findings reveal that brand equity positively impacts consumer satisfaction, which in turn significantly influences consumer loyalty. This research provides insights for MSME actors to improve their branding strategies, enhancing consumer engagement and loyalty in a competitive market.
Analysis of PT Hakaaston's Business Transformation Wisnu P, Ranggaditya; Dalimunthe, Zuliani
Eduvest - Journal of Universal Studies Vol. 5 No. 9 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i9.51383

Abstract

This study analyzes the role of leadership and organizational culture in supporting the business transformation of PT Hakaaston, which shifted from a construction-related manufacturing company to a toll road operations and maintenance service provider. Using a qualitative case study approach, data were collected through in-depth interviews with 13 management-level respondents and financial report analysis covering the 2018–2024 period. The findings reveal that agile and transformational leadership played a crucial role in shaping strategic vision, fostering two-way communication, and empowering employees through coaching and training initiatives. Organizational culture also supported the transformation through the internalization of AKHLAK core values and the development of an adaptive and agile culture that enabled the company to respond flexibly to environmental changes. Although revenue declined due to the change in business focus, the transformation led to improved operational efficiency and financial structure. These results affirm that the integration of visionary leadership and a supportive organizational culture is fundamental to successful strategic transformation, offering practical insights for state-owned enterprises and other organizations navigating long-term structural change.
The Influence of Critical Thinking Implementation in Education: A Systematic Literature Review Daulika, Aska; Junus, Kasiyah; Santoso , Harry Budi; Michael , Jahns; Mannix , Ilma Alpha
Eduvest - Journal of Universal Studies Vol. 5 No. 9 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i9.51391

Abstract

Critical thinking has emerged as a fundamental competency in 21st-century education, yet its effective implementation in educational settings remains challenging. While numerous pedagogical strategies exist to enhance critical thinking skills, there is limited comprehensive understanding of their impact on student engagement and the barriers to implementation across different educational contexts. This research aims to analyze the impact of critical thinking activities on student engagement and motivation. A systematic literature review was conducted following PRISMA guidelines, searching four databases (ScienceDirect, IEEE, Emerald Insight, Taylor & Francis) for publications from 2019-2024. The review employed a PICOC analysis framework and quality assessment criteria, ultimately analyzing 33 high-quality studies that met inclusion criteria. The analysis revealed that inquiry-based learning (IBL) and project-based learning (PBL) significantly enhance student engagement and motivation. Key barriers include inadequate teacher training (identified in 67% of studies), insufficient resources (45% of studies), and resistance to moving away from traditional teaching methods (52% of studies). Technology-enhanced pedagogical strategies, including collaborative learning platforms, game-based learning, and AI-assisted tools, demonstrated effectiveness in developing critical thinking skills. This research also highlights the importance of integrating technology in education as a means to support the development of critical thinking. These findings indicate that the development of critical thinking skills not only enhances student engagement but also prepares them to face real-world challenges.
Analysis of Investor Behavior Types in Choosing Capital Market Investment Preferences in Indonesia Yudhistira, Muhamad Alfin; Dalimunthe, Zuliani
Eduvest - Journal of Universal Studies Vol. 5 No. 9 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i9.51403

Abstract

The increasing number of retail investors and advances in the digitalization of investment services have driven significant growth in the Indonesian capital market. The proliferation of digital investment platforms and rising retail investor participation have notably transformed the landscape of the Indonesian capital market. Understanding investor behavior types and their investment preferences is crucial for market development and regulatory policy formulation. This research aims to identify investor behavior types based on the Behavioral Investor Types framework and analyze their influence on investment style preferences using Social Network Analysis (SNA) and statistical testing methods. The researcher identified investor behavior types based on four Behavioral Investor Types, namely Preserver, Follower, Independent, and Accumulator, and analyzed their influence on investment style preferences, specifically Capital Gain or Dividend, using a Social Network Analysis (SNA) approach and statistical tests. SNA visualization revealed that Independent investors (58.3%) constitute the majority, followed by Preserver (18.1%), Follower (14.6%), and Accumulator (13.1%) types. Most investors prefer Capital Gain over Dividend investment strategies. Statistical analysis showed that only the Accumulator type significantly affects investment style preferences (p = 0.048), while other investor types showed no significant relationship. This research contributes to the development of behavioral finance literature and can serve as a strategic reference for investors, securities companies, and capital market regulators.
Analysis of Greenwashing Measurement on Internal Company Factors in Indonesia Sinaga, Dianto Kurnia Parulian; Dalimunthe, Zuliani
Eduvest - Journal of Universal Studies Vol. 5 No. 9 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i9.51404

Abstract

This research addresses the critical need to understand the relationship between internal company factors and greenwashing practices in Indonesia's emerging ESG landscape. With increasing investor focus on environmental claims and regulatory scrutiny of corporate sustainability reporting, understanding the drivers of greenwashing has become essential for market transparency and investor protection. This research investigates the relationship between internal company factors and greenwashing risk using data from 30 Indonesian-listed firms on the ESG Leader index from 2021-2023. Employing a linear regression panel data model, the research examines the influence of tax ratio, state-owned enterprise status, profit margin, and capital structure on greenwashing, while controlling for firm size, cash flow, and board size. The findings indicate a significant negative relationship between profit margin and greenwashing risk, suggesting that financially healthier companies are less prone to greenwashing. A higher effective tax rate is associated with lower greenwashing activities. Conversely, cash flow from operations and firm size positively correlate with greenwashing risk. No significant influence was found for state-owned enterprise status or capital structure. The research highlights the crucial role of corporate profitability and tax management in mitigating greenwashing, while noting that larger, cash-rich firms may be more susceptible to such practices.

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