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Annals of Justice and Humanity
Published by Goodwood Publishing
ISSN : -     EISSN : 3090725X     DOI : https://doi.org/10.35912/ajh
Core Subject : Humanities, Social,
Humanities Law, Crime, Criminology & Criminal Justice
Annals of Justice and Humanity (AJH) is an international, peer-reviewed, and scholarly journal dedicated to the dissemination of innovative and solution-oriented research in the field of legal studies. The journal serves as an academic platform for researchers, academicians, practitioners, and legal professionals to examine contemporary legal issues, advance legal theory, and contribute to the development of justice and humanity within diverse legal systems. AJH welcomes high-quality and well-developed manuscripts that address a wide range of topics related to law and justice, including constitutional law, criminal law, civil law, international law, human rights, legal philosophy, and socio-legal studies. The journal publishes original research articles, review papers, and conceptual studies that explore emerging legal challenges, normative frameworks, and practical solutions to complex legal problems. Emphasis is placed on works that demonstrate analytical depth, methodological rigor, and relevance to current legal developments. By promoting interdisciplinary dialogue and critical legal analysis, Annals of Justice and Humanity (AJH) aims to foster scholarly debate and contribute to the advancement of legal knowledge and practice. The journal seeks to bridge theory and practice by disseminating evidence-based research that supports justice, strengthens the rule of law, and enhances understanding of the relationship between law, society, and humanity at local, national, and global levels.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 3 Documents
 1 
Search results for , issue "Vol. 5 No. 2 (2026): June" : 3 Documents clear
Juridical Analysis of Option Agreements in Apartment Ownership by Foreign Nationals Ferawati, Meily; Lubis, Irpan Husein; Erniyanti, Erniyanti; Gunawan, Markus
Annals of Justice and Humanity Vol. 5 No. 2 (2026): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ajh.v5i2.3435

Abstract

Purpose: This study examines the legal protection of option agreements used by foreign nationals (FNs) to acquire apartment ownership in Batam City. It evaluates the regulatory framework, practical implementation, challenges, and the extent to which such agreements provide legal certainty for both developers and FNs. Methodology: A normative juridical approach was combined with a socio-legal method. Secondary data were obtained from legislation, legal literature, and jurisprudence, while primary data were gathered through interviews with notaries, government officials, developers, and foreign buyers in Batam. Results: The findings reveal that option agreements, though widely applied, lack explicit regulation in Indonesian law. Their legal force relies on the contractual freedom principle under the Civil Code, making them valid but weak in providing ownership rights. In practice, they are often used as alternatives to bypass restrictions on foreign ownership, but this creates potential legal uncertainty, especially in cases of default, regulatory changes, or disputes. Conclusion: Option agreements serve only as contractual instruments and fail to provide comprehensive legal protection or full ownership rights for FNs under Indonesian agrarian law. Clearer statutory provisions are required to enhance certainty and prevent abuse. Limitations: The research is limited to Batam City and does not fully capture variations across other regions. Data on disputes and enforcement are also limited. Contribution: This study identifies regulatory gaps in option agreements and emphasizes the need for government intervention through clearer policies, offering recommendations for policymakers, land agencies, and notaries to enhance investor protection, legal certainty, and national sovereignty.
The Effect of Profitability and Leverage on Sustainability Report Disclosure Darbeni, Deru; Zaharuddin, Zaharuddin; Safariningsih, Ratna Tri Hari
Annals of Justice and Humanity Vol. 5 No. 2 (2026): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ajh.v5i2.4175

Abstract

Purpose: This study examines the effect of capital structure and tax avoidance on the value of manufacturing firms listed on the Indonesia Stock Exchange during 2020–2024, aiming to understand how these factors influence firm value, which reflects performance and investor trust. Research Methodology: The research utilizes secondary data from financial reports of 69 firms, selected through proportionate stratified random sampling from a population of 200 companies. Descriptive statistics and multiple regression analysis, using EViews 12, were applied to test the relationship between capital structure, tax avoidance, and firm value. Results: The findings indicate that capital structure and tax avoidance have a negative but statistically insignificant effect on firm value, suggesting they do not significantly influence changes in firm value during the study period. Conclusions: This study concludes that both capital structure and tax avoidance have a negative and insignificant effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The findings suggest that firm value is more influenced by other factors, such as profitability, company growth, corporate governance, and macroeconomic conditions, rather than capital structure and tax avoidance. Limitations: The research contributes to the understanding of the factors affecting firm value in emerging markets, highlighting that capital structure and tax avoidance alone may not be sufficient to explain firm value changes. Contributions: Future studies should consider other variables such as market conditions or corporate governance to provide a more comprehensive understanding of firm valuation.
The Role of Firm Size and Sales Growth in Shaping Tax Avoidance Behavior Baharudin, Bagja; Berliana S, Merintan
Annals of Justice and Humanity Vol. 5 No. 2 (2026): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ajh.v5i2.4176

Abstract

Purpose: This study examines the impact of credit effectiveness, third-party funds, and fee-based income on the financial performance of banking companies, measured by Return on Assets (ROA). The aim is to better understand how banking operational activities and income sources contribute to profitability and financial performance in the sector. Research Methodology: Using secondary data obtained from the Indonesia Stock Exchange during the 2020–2024 period, this study selected 30 banking companies using purposive sampling techniques. This study employed a quantitative approach using multiple linear regression analysis with the assistance of E-Views 9 software to examine the relationships among variables and determine their influence on financial performance. Results: The findings indicate that credit effectiveness, third-party funds, and fee-based income significantly influence the financial performance of banking companies. Partially, fee-based income demonstrates a significant positive effect on ROA, indicating that non-interest income plays an important role in enhancing bank profitability and operational efficiency. Conclusions: However, credit effectiveness and third-party funds show positive but statistically insignificant effects on financial performance, suggesting that these variables may require more optimal management to generate stronger profitability. Limitations: The study is limited to banking companies listed on the Indonesia Stock Exchange, and may not fully reflect banking conditions in other regions or periods. Additionally, secondary data may have reporting limitations or biases. Contributions: This study provides valuable insights for banking management, investors, and policymakers regarding the determinants of bank profitability and offers practical guidance for optimizing financial and operational strategies.

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