Jurnal Cakrawala Ilmiah

PENGARUH PROFITABILITAS, LEVERAGE, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023)

2025-11-01T20:12:31+07:00

This study aims to empirically examine the effect of The Effect Of Profitability, Leverage, and Sales Growth On Tax Avoidance in Energy Sector Companies in the listed on the Bursa Efek Indonesia during 2020 - 2023. The object of this research uses energy sector companies listed on the Bursa Efek Indonesia during 2020 - 2023. The sample of this research is 132 samples from 33 companies that fulfil the sampling criteria. The sampling technique used in this research is purposive sampling method. The method used in this study is multiple linear analysis consisting of independent variables and the dependent variable using SPSS software. The results of this study indicate that Profitability has no effect on Tax Avoidance, Leverage has a positive effect on Tax Avoidance, and Sales Growth has no effect on Tax Avoidance.

ANALISIS FRAMING KOMUNIKASI POLITIK AHMAD SAHRONI TENTANG TUNJANGAN PERUMAHAN ANGGOTA DPR RI (2025)

2025-11-01T20:14:43+07:00

This study aims to analyze the framing of political communication by Ahmad Sahroni, Deputy Chairman of Commission III of the Indonesian House of Representatives (DPR RI), in responding to the 2025 housing allowance issue for legislators. The issue sparked public debate due to its sensitivity in relation to the nation’s socio-economic conditions. Using a qualitative approach with framing analysis, this research examines how the media constructed Sahroni’s political discourse, particularly through Entman’s and Pan & Kosicki’s models. The findings indicate that Sahroni’s framing emphasized the legitimacy of legislators’ facility needs, administrative justification, and the importance of transparency and accountability in state budget allocation. Meanwhile, the media provided diverse representations, ranging from defending legislative image to criticizing social sensitivity. These findings reveal that Sahroni’s political communication framing functions not only as a strategy to maintain personal and institutional reputation, but also as a form of issue management in the context of Indonesian democracy

ILLOCUTIONARY ACTS UTTERED BY THE MAIN CHARACTERS IN “MONSTERS, INC. MOVIE SCRIPT

2025-11-01T20:17:09+07:00

This study analyzes the illocutionary acts uttered by the two main characters in the Monsters, Inc. movie script and examines their anaphoric meanings. Language in animated films not only entertains but also reflects natural communication, where speech acts and reference play a crucial role in delivering meaning. Therefore, this research aims to explore how the main characters perform various illocutionary acts and how anaphora contributes to understanding those acts within the movie dialogue. This study employs a qualitative descriptive method. The data are taken from the Monsters, Inc. movie script and analyzed based on Cutting’s (2002) theory of illocutionary acts, focusing on five types: representative, directive, commissive, expressive, and declarative. The objectives of this research are (1) to find out the types of illocutionary acts uttered by the main characters in the Monsters, Inc. movie script, and (2) to find out the anaphoric meanings of those illocutionary acts. The findings show that four types of illocutionary acts are found in the movie script: representative, directive, commissive, and expressive, while declarative acts do not appear. Specifically, there are 15 representative utterances, 25 directive utterances, 10 commissive utterances, and 20 expressive utterances. Directive acts are the most dominant type, showing that the main characters often use commands, requests, and suggestions to achieve their communicative goals. In terms of anaphora, 55 utterances contain referential anaphora, 15 contain bridging cross-reference anaphora, 3 contain Evans-type anaphora, and 1 contains laziness anaphora, while no bound-variable anaphora is found. These results indicate that anaphora serves an essential function in maintaining cohesion and coherence across dialogues, while the use of illocutionary acts reflects the characters’ communicative intentions and relationships. Overall, this study contributes to a deeper understanding of pragmatic functions in animated movie scripts and highlights how anaphora supports the interpretation of speech acts within discourse.