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All Journal Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Advances: Jurnal Ekonomi & Bisnis
Siti Pratiwi Husain
Universitas Negeri Gorontalo, Gorontalo, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE EFFECT OF SELF ASSESSMENT SYSTEM IMPLEMENTATION ON TAXPAYER COMPLIANCE (A CASE STUDY OF INDIVIDUAL TAXPAYERS WITH FIXED INCOME (CIVIL SERVANTS) AT UNIVERSITAS NEGERI GORONTALO) Ainun Nisa Putri Musa; Hartati Tuli; Siti Pratiwi Husain
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.866

Abstract

This study aims to determine the effect of the implementation of the Self Assessment System on the compliance of individual taxpayers with fixed income (civil servants) at Universitas Negeri Gorontalo. The method used in this study is a quantitative method using primary data obtained through the distribution of questionnaires to respondents who are Civil Servants (PNS) within the Universitas Negeri Gorontalo. The measurement of variables in this study used a Likert scale. The number of samples in this study was 93 respondents who were selected as the research objects. The data analysis techniques used in this study include validity test, reliability test, classical assumption test, simple linear regression analysis, t-test (partial), and coefficient of determination (R²), which were processed using the SPSS program. Based on the results of the study, it shows that the implementation of the Self Assessment System has a positive and significant effect on the compliance of individual taxpayers with fixed income (civil servants) at Universitas Negeri Gorontalo. This is evidenced by the results of the t-test which show a t-value of 17.783 with a significance level of 0.000 which is smaller than 0.05. In addition, the coefficient of determination (R²) value of 0.790 indicates that 79% of the variation in taxpayer compliance can be explained by the Self Assessment System variable, while the remaining 21% is influenced by other variables outside the research model.
THE EFFECT OF PROFITABILITY (ROA AND ROE) ON THE STOCK PRICES OF DIGITAL BANKS LISTED ON THE INDONESIA STOCK EXCHANGE DURING THE 2021-2024 PERIOD Siti Nurindah Hasan; Siti Pratiwi Husain; Yustina Hiola
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1021

Abstract

This study aims to analyze the effect of profitability, proxied by Return on Assets (ROA) and Return on Equity (ROE), on stock prices of digital banks listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This study employed a quantitative approach with multiple linear regression analysis processed using SPSS. The sample consisted of seven companies using quarterly data. The sampling technique used was saturated sampling. The results indicate that Return on Assets (ROA) and Return on Equity (ROE) influence stock prices, but are not statistically significant. Simultaneously, ROA and ROE also influence stock prices, but are insignificant. These findings indicate that profitability is not yet a primary factor influencing digital bank stock prices, suggesting that other factors beyond the research variables play a more significant role in determining stock price movements.
THE EFFECT OF SELF ASSESSMENT SYSTEM IMPLEMENTATION ON TAXPAYER COMPLIANCE (A CASE STUDY OF INDIVIDUAL TAXPAYERS WITH FIXED INCOME (CIVIL SERVANTS) AT UNIVERSITAS NEGERI GORONTALO) Ainun Nisa Putri Musa; Hartati Tuli; Siti Pratiwi Husain
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.866

Abstract

This study aims to determine the effect of the implementation of the Self Assessment System on the compliance of individual taxpayers with fixed income (civil servants) at Universitas Negeri Gorontalo. The method used in this study is a quantitative method using primary data obtained through the distribution of questionnaires to respondents who are Civil Servants (PNS) within the Universitas Negeri Gorontalo. The measurement of variables in this study used a Likert scale. The number of samples in this study was 93 respondents who were selected as the research objects. The data analysis techniques used in this study include validity test, reliability test, classical assumption test, simple linear regression analysis, t-test (partial), and coefficient of determination (R²), which were processed using the SPSS program. Based on the results of the study, it shows that the implementation of the Self Assessment System has a positive and significant effect on the compliance of individual taxpayers with fixed income (civil servants) at Universitas Negeri Gorontalo. This is evidenced by the results of the t-test which show a t-value of 17.783 with a significance level of 0.000 which is smaller than 0.05. In addition, the coefficient of determination (R²) value of 0.790 indicates that 79% of the variation in taxpayer compliance can be explained by the Self Assessment System variable, while the remaining 21% is influenced by other variables outside the research model.
THE EFFECT OF PROFITABILITY (ROA AND ROE) ON THE STOCK PRICES OF DIGITAL BANKS LISTED ON THE INDONESIA STOCK EXCHANGE DURING THE 2021-2024 PERIOD Siti Nurindah Hasan; Siti Pratiwi Husain; Yustina Hiola
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1021

Abstract

This study aims to analyze the effect of profitability, proxied by Return on Assets (ROA) and Return on Equity (ROE), on stock prices of digital banks listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This study employed a quantitative approach with multiple linear regression analysis processed using SPSS. The sample consisted of seven companies using quarterly data. The sampling technique used was saturated sampling. The results indicate that Return on Assets (ROA) and Return on Equity (ROE) influence stock prices, but are not statistically significant. Simultaneously, ROA and ROE also influence stock prices, but are insignificant. These findings indicate that profitability is not yet a primary factor influencing digital bank stock prices, suggesting that other factors beyond the research variables play a more significant role in determining stock price movements.
The Effect of Operating Costs on Net Profit in Automotive Sector Companies Listed on the Indonesia Stock Exchange in the 2021-2024 Period Virna Bahu; Sahmin Noholo; Siti Pratiwi Husain
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1156

Abstract

This study examines the effect of operating costs on net profit in automotive sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. A quantitative approach with simple linear regression analysis was applied. The sample consists of 11 companies selected through purposive sampling, resulting in 44 firm-year observations. Secondary data were collected from audited annual financial reports published on the IDX.The results show that operating costs have a positive and significant effect on net profit, with a t-value of 34.033 > t-table 2.018 and a significance value of 0.000 < 0.05. The adjusted R² value of 0.821 indicates that 82.1% of the variation in net profit can be explained by operating costs. All classical assumption tests were satisfied, confirming the validity of the regression model.The findings suggest that operating costs, when managed efficiently, contribute to net profit growth in the automotive sector. This study provides empirical evidence for managers and investors regarding cost management strategies.
The Effect of Operating Costs on Net Profit in Automotive Sector Companies Listed on the Indonesia Stock Exchange in the 2021-2024 Period Virna Bahu; Sahmin Noholo; Siti Pratiwi Husain
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1156

Abstract

This study examines the effect of operating costs on net profit in automotive sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. A quantitative approach with simple linear regression analysis was applied. The sample consists of 11 companies selected through purposive sampling, resulting in 44 firm-year observations. Secondary data were collected from audited annual financial reports published on the IDX.The results show that operating costs have a positive and significant effect on net profit, with a t-value of 34.033 > t-table 2.018 and a significance value of 0.000 < 0.05. The adjusted R² value of 0.821 indicates that 82.1% of the variation in net profit can be explained by operating costs. All classical assumption tests were satisfied, confirming the validity of the regression model.The findings suggest that operating costs, when managed efficiently, contribute to net profit growth in the automotive sector. This study provides empirical evidence for managers and investors regarding cost management strategies.
The Effect of The Use of Integrated Social Welfare Data, Information Technology, and Internal Control Systems on The Prevention of Fraud in The Management of Social Assistance Funds Moh Alamsyach Soleman; Mahdalena Mahdalena; Siti Pratiwi Husain
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.892

Abstract

Purpose: This study aims to analyze the impact of the use of the Integrated Social Welfare Data (DTKS) and the Internal Control System (SPI) on fraud prevention in the management of social assistance funds at the Gorontalo Provincial Social Affairs Office. Research Method: This study employed a quantitative approach with a causal design. Primary data were collected through a questionnaire distributed to employees directly involved in the administration of social assistance, who were selected using purposive sampling. Data analysis was conducted using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with the aid of SPSS. Results and Discussion: The research results show that the use of the DTKS does not have a significant effect on fraud prevention. These findings indicate that the existence of the DTKS is not yet capable of directly preventing fraud if data quality, updates, and verification of aid recipients are not yet optimal. In contrast, the SPI has a positive and significant effect on fraud prevention. Together, the DTKS and SPI have a significant effect on fraud prevention, with an Adjusted R² value of 0.778. Implications: Strengthening the SPI, improving the quality of DTKS data, and optimizing the verification and validation processes are necessary to support accountable and targeted social assistance management. Originality: This study positions the DTKS as a social welfare database, an information system, and an administrative verification tool for preventing fraud in the management of social assistance.
Co-Authors Ainun Nisa Putri Musa Hartati Tuli Hiola, Yustina Mahdalena Mahdalena Moh Alamsyach Soleman Sahmin Noholo Siti Nurindah Hasan Virna Bahu