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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Islamic Economics and Finance Journal
Amir
Universitas Muhammadiyah Makassar, Indonesia
Economics, Econometrics & Finance

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Dinamika Kinerja Keuangan: Pengaruh Profitabilitas, Leverage, dan Likuiditas Terhadap Laba Bersih Sektor Non-Primer Ainun Nabila; Amir; Andi Arman
Jurnal Ekonomi Islam Vol 5 No 1 (2026): February 2026
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/iefj.v5i1.349

Abstract

This study analyzes the effect of profitability (ROA), leverage (DER), and liquidity (CR) on net income in non-primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for 2021–2024. Using a quantitative method with purposive sampling, this study obtained 44 observation data points and analyzed them using multiple linear regression. The partial test results (t-test) indicate that profitability has a positive and significant effect on net income, liquidity has a negative and significant effect, while leverage has no significant effect. Simultaneously, all three variables significantly affect net income with a coefficient of determination (R Square) of 42.5%, while the remaining 57.5% is influenced by other factors outside the research model. These findings highlight the importance of optimizing asset management efficiency and preventing idle cash to sustainably maximize net income performance.
Faktor Penentu Kepatuhan Pajak Kendaraan Bermotor di Wilayah Tana Toraja Wiwindah; Amir; Khadijah Darwin
Jurnal Ekonomi Islam Vol 5 No 1 (2026): February 2026
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/iefj.v5i1.352

Abstract

This study was conducted to address the persistent issue of low tax compliance regarding Vehicle Tax (PKB) payments in Tana Toraja Regency, which has hindered the optimization of Local Own-Source Revenue (PAD) despite the annual growth in the number of registered vehicles. Employing a quantitative causal research design, this study aimed to empirically examine the influence of tax knowledge, taxpayer awareness, public service accountability, and the application of tax sanctions on compliance levels. Data were collected from 100 respondents registered at the Tana Toraja SAMSAT office using simple random sampling and subsequently analyzed through multiple linear regression using SPSS version 26. The empirical findings demonstrate that all independent variables tax knowledge (β= 0.246), awareness (β = 0.248), service accountability (β= 0.283), and tax sanctions (β = 0.258), exert a positive and statistically significant partial effect on taxpayer compliance. Furthermore, the simultaneous testing confirmed that these four factors have a robust collective impact, yielding an F-statistic of 243.894 with a significance level of 0.000. These results are underscored by a coefficient of determination (R2) of 0.911, suggesting that 91.1% of the variance in vehicle tax compliance is explained by the variables included in this model, while the remaining 8.9% is attributed to external factors not covered in this study.
Co-Authors Ainun Nabila Andi Arman Khadijah Darwin Wiwindah