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All Journal JAKBS Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah
Maulida Rahma
Universitas Islam Negeri Sumatera Utara
Economics, Econometrics & Finance

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The Influence of Islamic Capital Market Education and Literacy on Students’ Investment Activity in Digital Sharia Investment Platforms Maulida Rahma; Nur Ahmadi Bi Rahmani; Yenni Samri Juliati Nasution
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 13 No. 1 (2026)
Publisher : Universitas Islam Negeri Madura

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Abstract

Despite the growing number of students with sharia investment accounts, active participation in digital Islamic investment platforms remains limited indicating a gap between financial education and actual investment behavior. This study examines the influence of Islamic capital market education and literacy on students’ investment activity on digital sharia platforms. Using a quantitative explanatory approach, data were collected from 95 students in the fifth and seventh semesters of the Faculty of Islamic Economics and Business (FEBI) at UIN North Sumatra, selected through purposive sampling. Data were analyzed using multiple linear regression with SPSS version 27. The results show that Islamic capital market education has a positive but statistically non-significant effect on investment activity (β = 0.415; t = 1.726; Sig = 0.088). In contrast, Islamic capital market literacy has a positive and significant effect (β = 0.717; t = 3.274; Sig = 0.001), making it the most dominant predictor (standardized β = 0.463). Simultaneously, both variables significantly explain 46.5% of the variation in investment activity (F = 39.997; Sig= 0.000). These findings suggest that improving applied literacy not merely theoretical education is essential to stimulate active investment behavior, with practical implications for curriculum design, investment gallery programs, and Islamic fintech platform development targeting university students..
Implementasi PPh Pasal 4 Ayat 2 Dalam Sektor Ekonomi Dini Anggraini; Maulida Rahma
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i1.1052

Abstract

The majority of a country's budget comes from taxation. The main source of funding is taxes, which are used to promote national growth. Income taxes make the most money for the government. One of the purposes of final income tax is to supply services related to renting land and/or buildings, such as renting rooms. As stated in Income Tax Article 4 Paragraph (2), all company actors use accounting to document all transactions related to tax collection activities. Article 4 PPh is applied to the Indonesian economy in this article. Sources of income subject to this tax include providing construction services, renting land and buildings, and protecting property rights. This article highlights the ease of taxation, payment and tax reporting as an effort to cut administrative costs for both taxpayers and the Directorate General of Taxes (DJP). This research is a qualitative methodology; Specifically, it is a literature review that uses many citations from publicly available sources. The author offers a qualitative method by demonstrating how PPh paragraph 2 article 4 is applied in the economic sector. This research found that by emphasizing accountability and openness in financial activities, the implementation of this tax has helped expand the Indonesian economy.
Co-Authors Dini Anggraini Nur Ahmadi Bi Rahmani Yenni Samri Juliati Nasution