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 — 2026-06-22

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 — 2026-06-24

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

James Oluwapamilerin Obisesan — 2026-07-27

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 — 2026-08-04

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 — 2026-08-18

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 — 2026-08-18

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.