Britain International of Humanities and Social Sciences (BIoHS) Journal

Abuse of Authority in the Banking Sector as a Form of Corporate Crime

Indra Gunawan Purba — Mon, 22 Jun 2026 03:45:37 +0000

Abuse of authority in the banking sector constitutes one form of economic crime that has significant implications for customer protection, the stability of the financial system, and the level of public trust in the banking industry. The practice of abuse of authority by internal banking organs, including directors, commissioners, officers, and employees, is often manifested in the form of fictitious credit disbursement, manipulation of financial data, misuse of customer funds, and violations of the prudential banking principle.

The central issue lies in the fact that law enforcement against banking crimes in Indonesia still tends to focus on individual liability, while the involvement of corporations as legal entities has not been optimally enforced. This study aims to analyze the forms and characteristics of abuse of authority in the banking sector that may be qualified as corporate crimes, to examine the legal regulation of corporate criminal liability for abuse of authority in the banking sector in Indonesia, and to formulate a model of corporate criminal liability capable of realizing legal certainty, justice, and utility.

This research employs a normative legal research method using the statute approach, conceptual approach, and case approach. The legal materials consist of primary, secondary, and tertiary legal sources, which are analyzed qualitatively using a juridical-prescriptive method.

The findings reveal that abuse of authority in the banking sector is not always an individual act but may be qualified as a corporate crime when there is a connection between individual actions and organizational structure, business interests, corporate benefit, institutional omission, or failure of the bank’s internal supervisory system. The legal framework governing corporate criminal liability has essentially been established through banking regulations, criminal law, and procedural mechanisms for handling corporate crimes. However, its implementation still faces normative and practical obstacles. Therefore, a corporate criminal liability model based on the integration of individual and corporate liability, the strengthening of good corporate governance, compliance systems, and a corporate negligence approach is necessary to improve the effectiveness of combating abuse of authority in the banking sector.

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 — Wed, 24 Jun 2026 01:09:42 +0000

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.

Remote Work Paradox: Examining the Tension between Workplace Flexibility, Employee Productivity and Organisational Performance

Mon, 27 Jul 2026 02:31:20 +0000

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.

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 — Tue, 04 Aug 2026 08:40:48 +0000

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.

Digital Crisis Communication and Organisational Resilience in Nigeria: Analysis of Stakeholder Engagement and Reputation Recovery

Abdullahi Aliyu Maiwada, Okuchemiya Success, Kayode Oluwafemi Ishola — Tue, 18 Aug 2026 04:55:05 +0000

This paper examines digital crisis communication and organisational resilience in Nigeria, with particular attention to stakeholder engagement and reputation recovery. The rapid expansion of social media and digital communication platforms has transformed crisis management by increasing the speed, visibility, and interactivity of organisational crises. Using secondary data obtained from existing scholarly literature, published research, books, institutional reports, and documented cases of organisational crisis communication, the study critically analyses how Nigerian organisations respond to crises in digitally mediated environments. Guided by Situational Crisis Communication Theory (SCCT), the study explores the relationship between crisis response strategies, stakeholder engagement, organisational reputation, and resilience. The analysis indicates that effective digital crisis communication is characterised by timeliness, transparency, accountability, empathy, consistency, and continuous stakeholder engagement. It further demonstrates that organisations that actively monitor digital conversations, provide accurate and timely information, acknowledge stakeholder concerns, and adopt response strategies that correspond with perceived crisis responsibility are better positioned to minimise reputational damage and recover stakeholder trust. Conversely, delayed responses, defensive communication, inconsistent messaging, and inadequate engagement may intensify misinformation, public backlash, and reputational decline. The study concludes that digital crisis communication should be integrated into organisational resilience frameworks and strategic public relations planning in Nigeria. It recommends the development of proactive digital crisis protocols, investment in digital listening and analytics capabilities, continuous stakeholder engagement, ethical and transparent communication, and post-crisis learning mechanisms to strengthen organisational resilience and support sustainable reputation recovery.

Digital Journalism and Revenue Sustainability of Print Media Organisations in Nigeria

Okuchemiya Success, Abdullahi Aliyu Maiwada — Tue, 18 Aug 2026 05:06:16 +0000

The expansion of digital technologies, internet connectivity, and smartphone usage has significantly transformed the Nigerian newspaper industry, altering traditional patterns of news production, distribution, consumption, and audience engagement. The emergence of digital newspapers has created new opportunities for media organisations to reach wider audiences and deliver timely, interactive, and multimedia content, while simultaneously posing significant economic and operational challenges to conventional print media outfits. This study examines the impact of digital newspapers on print media organisations in Nigeria, with particular attention to changes in readership patterns, revenue generation, newsroom operations, production and distribution practices, and organisational sustainability. The study adopts a qualitative research approach and relies on secondary data obtained from relevant scholarly journal articles, books, published studies, industry reports, and other documentary sources relating to digital journalism and the Nigerian newspaper industry. The data were reviewed and thematically analysed to identify major trends and patterns associated with the digital transformation of print media. Anchored on the Diffusion of Innovations Theory, the study demonstrates that digital migration has encouraged Nigerian print media organisations to adopt online platforms, multimedia production, social media engagement, audience analytics, and alternative revenue models. However, the transition has also contributed to declining print readership, reduced advertising income, rising competitive pressures, and concerns about the long-term sustainability of traditional print operations. The study concludes that the survival and relevance of print media organisations in Nigeria increasingly depend on strategic digital transformation, innovative revenue diversification, technological adaptation, and the ability to maintain journalistic credibility while responding to changing audience expectations.

The Effect of Workforce Agility and Employee Creativity on Freelance Crew Performance Mediated By Job Satisfaction at Cv. Menata Wedding

Ghifari Reyhan Raffasyah, Asep Gunawan, Dadang Priyono — Sun, 23 Aug 2026 05:41:30 +0000

This study examines the effects of workforce agility and employee creativity on freelance crew performance, with job satisfaction serving as a mediating variable at CV. Menata Wedding, Cirebon. The study employed a quantitative explanatory research design. The population and sample consisted of 107 freelance crew members with experience in wedding events, and data were collected using a five-point Likert questionnaire. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS, including measurement-model evaluation, structural-model evaluation, bootstrapping, and indirect-effect testing. The results show that workforce agility has a positive and significant effect on freelance crew performance (β = 0.577; t = 7.682; p < 0.001), while employee creativity also has a positive and significant effect (β = 0.239; t = 3.177; p = 0.002). Workforce agility does not significantly affect job satisfaction (β = 0.179; t = 1.778; p = 0.0783), whereas employee creativity significantly affects job satisfaction (β = 0.297; t = 3.532; p = 0.0006). Job satisfaction positively and significantly affects performance (β = 0.319; t = 3.042; p = 0.003). Job satisfaction also significantly mediates the effects of workforce agility (indirect effect = 0.182; t = 2.625; p = 0.0087) and employee creativity (indirect effect = 0.077; t = 1.988; p = 0.0468) on performance. The findings indicate that workforce agility is particularly important for direct performance, while employee creativity contributes to both performance and job satisfaction.

Artificial Intelligence-Based Digital Transformation for MSMEs in Bandung City: An Informatics Framework for Business Intelligence and Sustainable Competitiveness

Rini Risanti, Hasanah Tisna Amijaya, Oktavia, Ganjar Nurul Fajar, Nono Sudarsono — Thu, 27 Aug 2026 07:29:56 +0000

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting local economic development, employment, entrepreneurship, and community welfare. However, the rapid development of digital technology has created new challenges for MSMEs, particularly in terms of digital capability, data management, artificial intelligence adoption, cybersecurity, and the integration of digital platforms into business processes. This study aims to develop an informatics-based framework for implementing contemporary digital technologies among MSMEs in Bandung City. The study employs a qualitative conceptual approach through a literature review and contextual analysis of digital transformation in MSMEs. The analysis integrates artificial intelligence, machine learning, big data analytics, cloud computing, digital payment, e-commerce, business intelligence, and cybersecurity into an integrated digital transformation framework. The findings indicate that MSME digital transformation should develop progressively from basic digital infrastructure and digital transactions toward data integration, intelligent analytics, and strategic decision support. Bandung City provides an important context for this transformation because of its dynamic economic structure and strong development of trade, manufacturing, creative industries, and information and communication activities. The study argues that artificial intelligence should not be adopted independently from organizational capabilities. Effective implementation requires adequate digital literacy, data quality, technological infrastructure, managerial readiness, and cybersecurity. The proposed framework contributes to the information technology literature by connecting contemporary informatics technologies with practical MSME transformation in an urban Indonesian context. The framework also provides a conceptual foundation for future empirical research examining the relationship between digital capability, artificial intelligence adoption, business intelligence, and MSME performance.

The Effect of Service Quality and Café Atmosphere on Purchasing Decisions: Evidence from Teras Bumi Coffee, Cirebon City

Clara Novitri, Surnita Sandi Wiranata, Tedi Kustandi — Tue, 27 Oct 2026 06:07:24 +0000

The growth of the coffee shop industry in Indonesia has intensified business competition, requiring business operators to create consumption experiences that encourage customers' purchasing decisions. This study aims to analyze the effects of service quality and café atmosphere on consumers' purchasing decisions at Teras Bumi Coffee, Kesambi, Cirebon City. The study employed a quantitative approach and a survey of 100 respondents selected using purposive sampling. The data were analyzed using multiple linear regression with IBM SPSS Statistics 27. The results show that service quality has a positive and significant effect on purchasing decisions. Café atmosphere also has a positive and significant effect on purchasing decisions. Jointly, the two independent variables significantly affect purchasing decisions and explain more than half of the variation in consumers' purchasing decisions. These findings indicate that consistently improving service quality and creating a comfortable, attractive café atmosphere aligned with consumer preferences can increase customers' propensity to purchase. The study provides practical implications for coffee shop managers in developing customer experience-based marketing strategies by improving service interactions and managing the physical business environment.

The Role of Electronic Word of Mouth in Mediating the Effects of Digital Touchpoints and E-Service Quality on Consumer Purchase Intention in the Alfagift Application

Dwi Anggraeni, Sahara, Sylvani — Tue, 27 Oct 2026 06:41:03 +0000

Digital transformation has changed consumer purchasing behavior on e-grocery platforms. The success of digital retailers depends not only on the availability of applications but also on their ability to deliver optimal digital experiences through digital touchpoints, electronic service quality, and online consumer communication. This study aims to analyze the effects of digital touchpoints and e-service quality on consumer purchase intention, with electronic word of mouth (E-WOM) as a mediating variable, among Alfagift users. A quantitative approach was employed using a survey of students at the Faculty of Economics and Business, Universitas Muhammadiyah Cirebon, who actively use Alfagift. Respondents were selected through purposive sampling, and data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings indicate that digital touchpoints and e-service quality have positive and significant effects on purchase intention. Electronic word of mouth also positively affects purchase intention and mediates the relationships of digital touchpoints and e-service quality with purchase intention. These findings suggest that positive digital experiences and high electronic service quality encourage positive consumer communication, thereby increasing consumers’ propensity to purchase through Alfagift. The study provides implications for digital retail managers seeking to improve digital interaction quality, system reliability, and customer review management as part of their digital marketing strategies.

The Effects of Financial Literacy, Pocket Money, and Lifestyle on Saving Behavior among Students of the Faculty of Economics and Business at Universitas Muhammadiyah Cirebon

Enggun Sugiana, Puspa Dewi Yulianty, Wahyudayanto Utama — Tue, 27 Oct 2026 06:56:27 +0000

Saving behavior is an important indicator of personal financial management, particularly among university students who are beginning to become financially independent. However, students' limited saving habits indicate that their financial management skills remain underdeveloped. This study aims to analyze the effects of financial literacy, pocket money, and lifestyle on saving behavior among students of the Faculty of Economics and Business at Universitas Muhammadiyah Cirebon. The study employed a quantitative approach with an explanatory research design. Data were collected through questionnaires administered to 230 respondents selected using purposive sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings show that financial literacy and pocket money have positive and significant effects on saving behavior. In contrast, lifestyle has no significant effect on students' saving behavior. These findings indicate that improving financial knowledge and the ability to manage pocket money are key factors in shaping students' saving behavior, whereas lifestyle is not a determining factor. The study contributes to the literature on students' financial behavior and provides practical implications for higher education institutions in improving financial literacy education and personal financial management.

The Effects of Price and Promotion on Purchase Decisions at Eshan Petshop

Reyfika Youlanda, Pebi Kurniawan, Hevy Febriyansyah — Tue, 27 Oct 2026 08:12:03 +0000

The rapid growth of the pet care industry in Indonesia has intensified competition among pet shops, requiring businesses to implement effective marketing strategies to enhance consumers' purchase decisions. This study aims to examine the effects of price and promotion on purchase decisions at Eshan Petshop. A quantitative research approach was employed using a survey of 100 consumers selected through an accidental sampling technique. Data were collected using questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics 32. The findings indicate that price has a positive and significant effect on purchase decisions (t = 2.910; p = 0.004). Promotion also has a positive and significant effect on purchase decisions (t = 3.177; p = 0.002). Simultaneously, price and promotion significantly influence purchase decisions (F = 48.033; p < 0.001). The coefficient of determination (R² = 0.498) indicates that price and promotion explain 49.8% of the variance in purchase decisions, while the remaining 50.2% is influenced by other variables outside the research model. These findings highlight that competitive pricing and effective promotional strategies are essential to improving consumers' purchase decisions in the pet shop industry.