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All Journal PERMANA Jurnal Ilmiah Manajemen "E M O R" Journal of Sharia Economics Jihbiz: Jurnal Ekonomi, Keuangan dan Perbankan Syariah Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) SETARA: Jurnal Studi Gender dan Anak Maliki Islamic Economics Journal JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Journal International Dakwah and Communication Journal of Social Work and Empowerment Journal of Accounting and Finance Jurnal Pengabdian Masyarakat ISEI BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Proceedings of International Conference on Islamic Economic Finance and Social Finance
Muttaqin, Ibnu
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE IMPACT OF FINANCIAL LITERACY, FINANCIAL BEHAVIOR, AND INCOME ON FINANCIAL PLANNING FOR CHILD’S EDUCATION FUNDS Cahya, Bayu Tri; Erlita, Ika; Muttaqin, Ibnu
Jurnal Studi Gender dan Anak Vol 5 No 01 (2023): SETARA: Jurnal Studi Gender dan Anak
Publisher : Center of Gender Studies and Child of State Islamic Institute of Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/jsga.v5i01.6764

Abstract

This study aims to determine the effect of financial literacy, financial behavior, and income on financial planning in children's education funds. This type of research is quantitative research with causal methods. The population of this study is housewives who live in Kotakan Village, Karanganyar District, Demak Regency. The sampling technique used was purposive sampling and a sample of 95 respondents was obtained. Data collection techniques using a questionnaire. The analytical method used is multiple linear regression analysis with SPSS 25 software. The results of the study state that financial literacy has a positive and significant effect on financial planning in children's education funds. Income has a positive and significant effect on financial planning in children's education funds. Financial behavior has a positive and insignificant effect on financial planning in children's education funds.
Unveiling Profitability Drivers in ASEAN Islamic Banking: A Panel Data Analysis Muttaqin, Ibnu
Maliki Islamic Economics Journal Vol 5, No 1 (2025): Maliki Islamic Economics Journal
Publisher : Faculty of Economics UIN Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/miec.v5i1.33867

Abstract

This study examines the determinants of profitability in Islamic banking across five Association of Southeast Asian Nations (ASEAN) countries, including Indonesia, Malaysia, Brunei Darussalam, the Philippines, and Thailand, from 2018 to 2022. Using panel data regression, the study examines both Return on Assets (ROA) and Return on Equity (ROE) as measures of profitability. The population consists of all Islamic banks operating in the ASEAN region. Through purposive sampling, the study selected 127 data observations from banks with complete and consistent financial data. The models were estimated using Fixed Effect Models (FEM) with robust standard errors to correct for heteroskedasticity. The findings reveal that efficiency, Market Concentration (HHI), and inflation consistently have a positive and significant impact on both ROA and ROE. Financing to Deposit Ratio (FDR) positively affects only ROE, while Gross Domestic Product (GDP) unexpectedly shows a negative relationship with ROE. Other variables such as bank size, market share, and the Sharia Supervisory Board (SSB) are statistically insignificant. These results suggest that internal efficiency and market structure are more critical to Islamic bank profitability than macroeconomic scale or governance mechanisms. This study fills the empirical gap in the literature by offering comparative insight into Islamic bank performance across the ASEAN region.
Pengaruh Risiko Kredit dan Bank Size Terhadap Profitabilitas Bank Umum Syariah milik BUMN di Indonesia Sebelum Merger Muttaqin, Ibnu; Qomar, Moh. Nurul
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 7, No 1 (2022): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v7i1.2813

Abstract

The objective of the research is to discuss the relationship between the internal factors of bank profitability of Islamic commercial banks belonging to State-Owned Enterprises (BUMN) in Indonesia before the merger. The independent variables are credit risk which is represented by non-performing loan and loan loss provision and bank size, with the dependent variable is bank profitability using two proxies return on asset and return on equity. This study uses secondary data from quarterly reports with population data before 2020 (before the merger). The sample used the purposive sampling method from 2016 to 2020, to obtain 60 data. This study uses panel data analysis. The results show that NPL has a significant negative effect on profitability both ROA and ROE, while LLP has no effect on profitability both ROA and ROE, bank size has a significant negative effect on ROA but has no effect on ROE
MENINGKATKAN KEPATUHAN PAJAK: PERAN SISTEM ADMINISTRASI PAJAK DIGITAL, PERSEPSI ANTI KORUPSI, DAN PENGELUARAN PEMERINTAH Muttaqin, Ibnu; Risnawati, Heni; Wahyuningsih, Panca
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1498

Abstract

This study analyzes the influence of a digital tax administration system, anti-corruption perceptions, and government spending on tax compliance among Micro, Small, and Medium Enterprises (MSMEs). Tax compliance is crucial in supporting state revenue, particularly from the MSME sector, which is the backbone of the national economy. The quantitative method used in this study was a questionnaire. The sampling technique used in this study was the MSMEs in Tegal City. In total, 128 MSMEs were obtained. The analysis used Multiple regression analysis was performed using SPSS software. The results show that the digital tax administration system has a positive effect on MSME tax compliance, reflecting the importance of digitalization in improving the efficiency and transparency of tax services. Furthermore, anti-corruption perceptions also proved to have a significant effect, indicating that trust in government integrity is a determining factor for tax compliance. Government spending on public services also contributes to tax compliance along with increased perceptions of tax benefits among MSMEs. These findings emphasize the importance of administrative reform, increased transparency, and accountability in tax management to encourage better tax participation in the MSME sector.
Ecological Literacy And Ecological Environmental Concern On The Implementation Of Green Economy Policy In Grobogan District MSMEs Rosita, Dian; Nadhifah, Tuti; Risnawati, Heni; Muttaqin, Ibnu
Proceedings of International Conference on Islamic Economic Finance and Social Finance (ISSN: XXXX-XXXX) (ESSN: XXXX-XXXX) Vol. 5 (2024): Proceedings of ICONIC SOF: Proceedings of International Conference on Islamic Economi
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62086/10.62086

Abstract

The aim of this research is to examine the influence of ecological literacy and environmental awareness on the implementation of green economy policies in Grobogan Regency MSMEs. The research method used is quantitative research. The sampling technique is purposive sampling which has criteria for MSME business actors in Grobogan Regency who operate in the food and beverage sector. Data collection uses a questionnaire distributed directly to respondents. The research results simultaneously show that ecological literacy and environmental concern influence the implementation of Green Economy policies. Partially, ecological literacy and environmental concern influence the implementation of green economy policies in Grobogan Regency MSMEs.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil Terhadap Belanja Daerah Kabupaten/Kota di Provinsi Jawa Tengah Tahun 2016-2020 Maryati, Sri; Muttaqin, Ibnu
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 2 No. 1 (2021): November
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.906 KB) | DOI: 10.24905/jabko.v2i1.24

Abstract

The purpose of this study was to determine the effect of Regional Original Income, General Allocation Funds, Special Allocation Funds and Revenue Sharing Funds on Regency/City Regional Expenditures in Central Java Province in 2016-2020. The research method used is quantitative, using secondary data types, then data is collected and processed using the SPSS 22 application. The population and samples used in this study are Regency/City budget realization reports for a 5-year period (2016-2020). This study uses descriptive statistical data analysis, while the unit of analysis used is multiple linear regression analysis. Based on the results of the study, it was found that Regional Original Income, General Allocation Funds, Special Allocation Funds and Revenue Sharing Funds had a positive effect on Regional Expenditures in Central Java Province in 2016-2020.
Pengaruh Partisipasi Anggaran, Locus of Control, Reward Pegawai, dan Ketidakpastian Lingkungan Terhadap Budgetary Slack pada Hotel Berbintang di Kota Tegal Mardiyanto, Amanda Reza Widowati; Muttaqin, Ibnu
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 2 No. 2 (2022): Mei
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (580.737 KB) | DOI: 10.24905/jabko.v2i2.34

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh partisipasi anggaran, locus of control, reward pegawai, dan ketidakpastian lingkungan terhadap budgetary slack pada hotel berbintang di kota tegal. Data yang digunakan dalam penelitian ini adalah data primer. Populasi yang digunakan pada penelitian ini adalah 120 pegawai pada hotel berbintang di kota tegal. Teknik pengambilan sampel dilakukan dengan cara purposive sampling. Metode analisis data yang digunakan pada penelitian ini adalah uji ststistik deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi linier berganda, pengujian hipotesis, dan koefisien determinan. Hasil penelitian menunjukkan bahwa variabel partisipasi anggaran tidak berpengaruh terhadap budgetary slack dengan nilai signifikan sebesar 0,615. Variabel locus of control tidak berpengaruh terhadap budgetary slack dengan nilai signifikan sebesar 0,686. Variabel reward pegawai berpengaruh positif terhadap budgetary slack dengan nilai signifikan sebesar 0,009. Dan variabel ketidakpastian lingkungan berpengaruh positif terhadap budgetary slack dengan nilai signifikan sebesar 0,000
Pengaruh Intensitas Aset Tetap, Konservatisme Akuntansi, Pertumbuhan Penjualan Terhadap Penghindaran Pajak (Tax Avoidance) Prasetyo, Ayu Tri; Muttaqin, Ibnu; Murdiati, Sri
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 3 No. 2 (2023): Mei
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/jabko.v13i2.45

Abstract

Penelitian ini meneliti pengaruh dari Intensitas Aset Tetap, Konservatisme Akuntansi, Pertumbuhan Penjualan Ter­hadap Penghindaran Pajak (Tax Avoidance). Populasi da­lam penelitian ini 64 perusahan yang terdaftar dalam Bur­sa Efek Indonesia Periode 2017-2020. Sedangkan jumlah sam­pel dalam penelitian ini ada 35 perusahaan yang me­me­nuhi kriteria dengan metode purposive sampling. Penelitian ini menggunakan data sekunder dimana informasi data di­da­pat­kan dari laporan tahunan perusahaan yang dipublikasikan oleh Bursa Efek Indonesia (BEI). Laporan tahunan yang di­gu­nakan dalam penelitian ini yaitu 4 tahun dari 2017-2020. Me­tode Analisis yang digunakan dalam penelitian ini uji asumsi klasik, uji analisis regresi linier berganda, dan uji hipo­tesis. Hasil penelitian memberikan bukti bahwa inten­si­tas aset tetap dan konservatisme akuntansi tidak memiliki pe­ngaruh terhadap penghindaran pajak (tax avoidance) se­da­ngkan, pertumbuhan penjualan berpengaruh negatif ter­ha­dap penghindaran pajak (tax avoidance).
Pengaruh Net Profit Margin Terhadap Harga Saham Dengan Mekanisme Good Corporate Governance Sebagai Variabel Moderating Maulydia, Siti; Muttaqin, Ibnu
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 4 No. 1 (2023): November
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/jabko.v4i1.51

Abstract

Penelitian ini bertujuan untuk meneliti dan menguji seberapa besar pengaruh net profit margin terhadap harga saham dengan komisaris independen dan kepemilikan manajerial sebagai variabel moderating. Adapun studi kasus pada penelitian ini yaitu pada Perusahaan LQ45 yang terdaftar di BEI tahun 2019-2021. Populasi dalam penelitian ini diperoleh dari hasil perusahaan yang sudah terdaftar di BEI. Disamping itu, sampel yang digunakan dalam penelitian ini ditentukan dengan metode purposive sampling dan didapatkan 28 sampel perusahaan yang sesuai dengan kriteria. Data yang digunakan dalam penelitian ini adalah data sekunder untuk laporan keuangan perusahaan. Metode yang digunakan untuk penelitian ini yaitu analisis regresi linier berganda dan analisis regresi moderasi dengan program pembantu menggunakan SPSS versi 22. Hasil akhir pada penelitian ini menunjukkan bahwa pengaruh net profit margin terhadap harga saham dengan komisaris independen dan kepemilikan manajerial sebagai variabel moderating dengan ketentuan nilai signifikasinya 0,05. Variabel Net Profit Margin memiliki pengaruh terhadap Harga Saham dengan nilai signifikasi 0,004. Variabel moderating Komisaris independen mampu memoderasi pengaruh Net Profit Margin terhadap Harga Saham dengan nilai signifikasi secara berurut-urut 0,030. Sedangkan, kepemilikan manajerial tidak mampu memoderasi pengaruh net profit margin terhadap harga saham.
Pengaruh Cost of Fund, Non Performing Loan, Net nterest Margin, dan Asset Quality Terhadap Profitabilitas Yulistiowati, Melly; Mubarok, Abdulloh; Muttaqin, Ibnu
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 4 No. 2 (2024): Mei
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/jabko.v4i2.63

Abstract

Penelitian ini bertujuan untuk menguji pengaruh struktur kepemilikan institusional, komite audit, karakteristik komisaris independen dan profitabilitas terhadap price earning ratio pada perusahaan property and real estate yang terdaftar di bursa efek indonesia tahun 2019-2022, data yang digunakan dalam pene­litian ini adalah data sekunder dengan jenis penelitian kuanti­tatif. Populasi pada penelitian sebanyak 86 perusahaan, teknik pengambilan sampel menggunakan purposive sampling yang menghasilkan sebanyak 18 sampel perusahaan x 4 tahun pene­litian sehingga menghasilkan sebanyak 72 observasi. Metode analisis data menggunakan analisis linear berganda. Hasil pengujian secara persial menunjukkan bahwa variabel Kepe­milikan Institusional, Komite Audit, dan Komisaris Independen menunjukkan hasil berpengaruh negatif terhadap Price Earning Ratio. Sedangkan variabel Profitabilitas yang diukur menggu­nakan Return On Equity (ROE) berpengaruh positif terhadap Price Earning Ratio.
Co-Authors A, Amirah Abdulloh Mubarok Abellia, Risma Fara Alnur Dewi, Windi Niyyati Amirah Andni, Riyan Anggra, Eva Ardianti, Ita Safitri Avinash, Buschhaus Azzahra, Lailatul Maulida Baihaqi Fanani Bayu Tri Cahya Bevoor, Bevoor Catur Wahyudi, Catur Dian Rosita Dien Noviany Rahmatika Dzuriyah, Tsaniyatul Erlita, Ika Faiz Irsyad Prasetyo Hidayatun Nafiah, Hidayatun Johanna, Anne Kartika Sari, Windy Mardiyanto, Amanda Reza Widowati Maulydia, Siti Mei Rani Amalia Moh. Nurul Qomar, Moh. Nurul Mohammad Arridho Nur Amin Mudiarti, Hasna Nadhifah, Tuti Nafi, Ilman Noviyanti, Fanny Richa Panca Wahyuningsih Prasetyo, Ayu Tri Rahati, Yeni Ayu Risnawati, Heni Sri Maryati Sri Murdiati Tasnim Nikmatullah Realita Tri Sulistiani Tri Sulistyani Wiyanti, Sari Yulistiowati, Melly Yuniarti Herwinarni