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Khotmi, Herawati
Sekolah Tinggi Ilmu Ekonomi AMM
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Faktor-faktor yang Memengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Kantor Samsat Gerung) Fatikasari, Nurul; Khotmi, Herawati; Rusdi, Rusdi
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 2 No. 4 (2024): Januari 2024
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v2i4.88

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi kepatuhan wajib pajak kendaraan bermotor (studi kasus kantor Samsat Gerung Lombok Barat). Sehingga variabel penelitian ini terdiri dari 5 (lima variabel independen yaitu literasi pajak (X1), kesadaran wajib pajak (X2), sanksi perpajakan (X3), pelayanan pajak (X4), dan keikhlasn wajib pajak (X5), dan variabel dependennya yaitu kepatuhan wajib pajak (Y). Populasi penelitian ini adalah seluruh wajib pajak yang terdaftar diwilayah Samsat Gerung Lombok Barat. Sampel diambil dengan menggunakan sampling accidental. Data diperoleh dengan menyebarkan 100 kuesioner pada responden yang ada di wilayah Gerung Lombok Barat. Kuesioner yang disebarkan kembali semua sebanyak 100. Penelitian ini menggunakan metode analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa kesadaran wajib pajak (X2), sanksi perpajakan (X3) dan pelayanan pajak (X4) tidak berpengaruh terhadap kepatuhan wajib pajak. Sebaliknya literasi pajak dan keikhlasan wajib pajak berpengaruh terhadap kepatuhan wajib pajak. Hasil penelitian ini juga menunjukkan bahwa variabel independen (literasi pajak, kesadaran wajib pajak, sanksi perpajakan, pelayanan pajak dan keikhlasan wajib pajak) sebesar 66,2%. Sedangkan sisanya sebesar 35,9% dipengaruhi oleh variabel-variabel lain dari luar yang tidak diteliti.
NPF PEMODERASI PENGARUH ROA, DPK DAN NOM TERHADAP PEMBIAYAAN MUSYARAKAH Fachrozi, Fachrozi; Khotmi, Herawati
Al-Infaq: Jurnal Ekonomi Islam Vol. 13 No. 1 (2022)
Publisher : Fakultas Agama Islam, Universitas Ibn Khaldun Bogor

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Abstract

Penelitian bertujuan untuk megevaluasi dan menguji pengaruh positif Return on Asset (ROA), Dana Pihak Ketiga (DPK), dan Net Operating Margin (NOM) terhadap pembiayaan musyarakah sedangkan Non Performing Financing (NPF) sebagai pemoderasi pada perbankan syari’ah yang berada di Indonesia tahun 2020. Penelitian ini menggunakan pendekatan kuantitatif dan data sekunder yang digunakan. Data laporan keuangan triwulan diambil dari situs resmi OJK. Teknik analisis regresi berganda (uji t dan uji F) yang digunakan dilengkapi dengan uji asumsi klasik. Pengujian efek moderasi menggunakan “Moderated Regression Analysist” (MRA) dengan menggunakan syntax macro Process 3.1 yang dikembangkan oleh Andrew F. Hayes. Hasil penelitian yang didapatkan berupa ROA berpengaruh negatif signifikan terhadap pembiayaan musyarakah, DPK dan NOM berpengaruh positif siginifikan terhadap pembiayaan musyarakah. NPF memoderasi pengaruh ROA dan NOM terhadap pembiayaan musyarakah. Sedangkan NPF tidak memoderasi pengaruh DPK terhadap pembiayaan musyarakah.
THE ROLE OF PBV AS MODERATION OF CAGR, ROE, AND DER ON SHARE PRICE Khotmi, Herawati; Savira, Anisa; Fachrozi, Fachrozi
Al-Infaq: Jurnal Ekonomi Islam Vol. 14 No. 2 (2023)
Publisher : Fakultas Agama Islam, Universitas Ibn Khaldun Bogor

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Abstract

This study examines the factors affecting stock prices in Islamic banking sector companies listed on the IDX for 2021-2022, with Price Book Value (PBV) as amoderating variable. The research method used is quantitative, with a sample of 3 Islamic banks listed on the IDX, including PT Bank Syariah Indonesia Tbk, PT Bank BTPN Syariah Tbk, and PT Bank Panin Dubai Syariah Tbk. The results of the study state that CAGR (Compound Annual Growth Rate) has a positive effect on stock prices and DER (Debt to Equity Ratio) has a negative effect on stock prices, with the results of 0.035 (CAGR) and 0.001 (DER) <0.05. Meanwhile, ROE (Return on Equity) and PBV (Price to Book Value) do not affect stock prices, with a significance value of 0.401 (ROE) and 0.246 (PBV) > 0.05. All variables influence stock prices with a significance value of 0.000 <0.05. PBV as a moderator can only moderate DER with a p-value of 0.0081 <0.05. PBV does not moderate CAGR and ROE because their p-value is > 0.05.
Analisis Pengaruh Pendapatan, Gini Rasio, dan Infrastruktur terhadap Indeks Pembangunan Manusia (IPM) di Indonesia Suparlan Suparlan; Herawati Khotmi
ARZUSIN Vol 5 No 4 (2025): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i4.6459

Abstract

The limited scope of empirical studies on the determinants of the Human Development Index (HDI) in Indonesia serves as the background for this research, considering the strategic role of HDI as an indicator of societal welfare and quality of life. This study aims to evaluate the influence of per capita income, income inequality (Gini Ratio), and infrastructure development on Indonesia’s HDI during the 2014–2023 period. A quantitative approach was employed using a time series design, utilizing secondary data from the Central Statistics Agency and the Ministry of Finance of the Republic of Indonesia. The analysis was conducted using multiple linear regression, preceded by classical assumption testing, model feasibility testing, and both t and F statistical tests. The results indicate that per capita income and infrastructure development have a significant effect on HDI, while the Gini Ratio does not show a significant influence. These findings support human development theory, which emphasizes the importance of economic and infrastructure factors in improving quality of life. The study concludes that policies aimed at increasing income and advancing infrastructure development are key strategies in enhancing HDI in Indonesia. Theoretical and practical implications of this research include contributions to the human development literature and policy recommendations focused on strengthening economic dimensions and infrastructure equity.
PENGARUH PERSEPSI RISIKO DAN KEPERCAYAAN LEMBAGA TERHADAP KEPUTUSAN INVESTASI EMAS DENGAN LITERASI KEUANGAN SYARIAH SEBAGAI VARIABEL MODERASI Herawati Khotmi; Dewi Rispawati
PEKA Vol. 14 No. 1 (2026): Juni
Publisher : UIR PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/peka.2026.vol14(1).28410

Abstract

In the age of global economic uncertainty, gold is a well-founded safe investment choice. This study is conducted to analyze how risk perception and belief affect gold investment decisions with a moderating variable which is financial literacy in Islamic finance. The research method adopted a quantitative approach with purposive sampling and concentrated on Muslim investors that have either invested in physical or digital gold to achieve the research goal in Lombok, with 100 respondents. Data analysis was conducted based on SEM-PLS using Structural Equation Modelling. Trust in institutions has been found not significantly related to investing in gold, while financial literacy and risk perception were found to be the two key factors influencing investment in gold based on the study findings. In addition, financial literacy in Islamic banking acts as a moderating variable, strengthening the relationship between institutional trust and risk perception in investment decisions. These results reinforce that financial literacy in Islamic principles is not only basic knowledge but should be a key contributor to the quality of the decision-making process in the investment realm by Islamic principles and is necessary for improvement of investment quality in line with Islamic principles. Therefore, this analysis also shows that there is likely to become more emphasis on financial literacy among investment professionals (through social and educational channels) so that investors can make more thoughtful decisions in making more rational investments and have more confidence in the integrity of investing institutions. This study therefore serves to advance the theoretical literature for behavioural finance and Islamic economics and offers practical suggestions for a gold investment ecosystem grounded on Islamic finance principles.
Co-Authors Agus Fahrul Chair Agustiningsih, Wulandari Akbar, Muhammad Islahuddin Alfian Sayuti Alvina Damayanti Amisa, Elia Amrul, Rusli Andika Noviawan, Lalu Arif Firman Aulia Astini, Yuli Astini, Yuli Baehaki Syakbani Bairizki, Ahmad Dara Intan Ariati Dewi Rispawati Edi Muhammad Jayadi Eka Aswati Purnamasari Eko Supriastuti Elvina Setiawati Elvina Setiawati Endang Kartini Eni Indriani Fachrozi FACHROZI. F Faizathul Octavia, Yusi Fatikasari, Nurul Fauzi, Agus Khazin Feryansyah Feryansyah, Feryansyah Hadi, Khaerul Hengki Samudra herliana rosika Hidayat, Lalu Muhammad Taufik Hikmah Hikmah Hikmah, Husnul I Made Murjana I Wayan Danaswara Irianto Irianto Jumaidi, Lalu Takdir Kembang, Lale Puspita Khaerul Hadi Khaerul Umam, Khaerul Khairul Hadi Kisnawati, Baiq Kukuh Tondoyekti Kurniya Alda Syafitri Listantia, Nora M Wahyullah Mariana Mariana Mariana Mas’ud, Riduan Muhamad Yusup Muhammad Irfadil Muhammad Wahyullah Mustaan Mustaan Mustaan, Mustaan Nadia Nuril Ferdaus Ni Ketut Arunika Brahmantari Nora Listantia Nursinta Octavia, Yusi Faizathul Putri, Dina Amalya Resty Yusnirmala Dewi Riduan Mas’ud Rispawati, Dewi Rosika, Herliana Rury Indah Sintia Rusdi Rusdi Bahalwan Rusdi Rusdi Sahratullah Samudra, Hengki Sanurdi Sanurdi Sarkasi Hadi Sugandi Savira, Anisa Seprianingsih, Dewi Setiawati, Elvina Shinta Eka Kartika Sofiati Wardah Sofiati Wardah Solina, Eva SOPIAN SAORI Sri Hadiatini Sri Maryanti Sukma Hidayat Kurnia Abadi Suparlan . Supriastuti, Eko Syakbani, Baehaki Tondoyekti, Kukuh Ulfiani Asdiansyuri Ulfiyani Asdiansyuri, Ulfiyani Vegalyra Novantini Samodra Wardiningsih, Reny Yani, Achmad Yeldi Dwi Genadi Yuliati, Ni Nyoman Yusi Faizathul Octavia Zulkarnaen