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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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The purpose of this study is to explore how the level of knowledge about the Islamic capital market influences an individual’s level of activity in investing on Islamic-based investment platforms. Since this study aims to statistically evaluate the relationships among variables, a quantitative approach of the explanatory type was chosen. Students in the Faculty of Islamic Economics and Business at UIN North Sumatra who are currently in their fifth and seventh semesters of the 2024/2025 academic year served as the research subjects. The sample size consisted of 95 respondents. Data analysis was conducted using multiple linear regression with SPSS version 27. The study indicates that Islamic capital market education has a positive impact on students’ investment activity, with a coefficient value of 0.415. However, this effect is not statistically significant because the t-value is 1.726 and the significance level (Sig) reaches 0.088, which is greater than 0.05. On the other hand, Islamic capital market literacy has a positive and statistically significant impact on investment activity (β = 0.717; t = 3.274; Sig = 0.001 < 0.01). In this research model, the most influential variable is literacy, with a standardized beta value of 0.463. Additionally, the results of the simultaneous test (F-test) indicate that knowledge of the Islamic capital market and education together have a significant influence on students’ investment activity (F = 39.997; Sig = 0.000). The R-squared (R²) value of 0.465 indicates that these two factors account for 46.5% of the variation observed.
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