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All Journal JAM Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business JOURNAL OF APPLIED ACCOUNTING AND TAXATION JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Bisnis JURNAL KOULUTUS Jurnal Riset Akuntansi Politala Ilomata International Journal of Tax and Accounting Jurnal Manajemen Universitas Bung Hatta EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) ISTIKHLAF: Jurnal Ekonomi, Perbankan & Manajemen Syariah Ilomata International Journal of Social Science International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Masyarakat Nusantara Bima Journal : Business, Management and Accounting Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi Keuangan dan Bisnis AKUNSIKA: Jurnal Akuntansi dan Keuangan Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Jurnal Sains dan Informatika : Research of Science and Informatic International Journal of Advanced Science Computing and Engineering Economics, Business, Accounting & Society Review Accounting Information System, Taxes, and Auditing Journal (AISTA) Entrepreneurship and Small Business Research SJEE (Scientific Journals of Economic Education)
Wiwik Andriani
Politeknik Negeri Padang
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : SJEE (Scientific Journals of Economic Education)

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From Data to Strategy: Analysis of Profitability, Tangibility, and Liquidity in Building Capital Structure of Islamic Banks in Indonesia Andriani, Wiwik; Djefris, Dedy; Zahara, Zahara
SJEE (Scientific Journals of Economic Education) Vol 9, No 1 (2025): April
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/sjee.v9i1.212

Abstract

This study investigates the impact of profitability, tangibility, and liquidity on the capital structure of Islamic banks in Indonesia from 2021 to 2023. Employing a quantitative approach, the research utilizes multiple linear regression analysis. The population consists of 13 Islamic commercial banks registered with the Financial Services Authority (OJK) during this period, with a purposive sampling method resulting in a sample of 12 banks. Data are gathered from secondary sources, specifically annual financial reports available on each bank's website. The findings reveal that while profitability and tangibility do not significantly influence capital structure, liquidity has a negative and significant impact on it. Improving liquidity management, adjusting financing policies, and focusing on operational efficiency to enhance profitability are essential. Additionally, communicating liquidity strategies to investors and training staff on liquidity risk management will support better decision-making within the bank. This research lies in its focus on Islamic banks in Indonesia, highlighting liquidity's negative impact on capital structure. It provides contemporary empirical data, practical recommendations for management, and contributes to the literature on financial practices in Islamic banking.
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan dan Tingkat Pendidikan terhadap Kepatuhan Wajib Pajak Pada UMKM Di Kota Solok Aziyah, Herlina; Djefris, Dedy; Andriani, Wiwik
SJEE (Scientific Journals of Economic Education) Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/sjee.v9i2.239

Abstract

This study is motivated by the limited research on the factors influencing tax compliance among Micro, Small, and Medium Enterprises (MSMEs), despite the significant impact of this phenomenon on state tax revenues and regional development sustainability. The purpose of this study is to analyze the influence of taxpayer awareness, tax knowledge, and education level on taxpayer compliance among MSME actors in Solok City. This research employed a quantitative approach with a survey design involving 365 MSME actors selected using purposive sampling. Data were collected through structured questionnaires and analyzed using multiple linear regression with the assistance of SPSS version 26. The results revealed that taxpayer awareness and tax knowledge had a significant positive effect on taxpayer compliance, while education level had a significant negative effect on compliance. These findings are consistent with the Theory of Planned Behavior, which emphasizes the role of awareness and understanding in shaping compliance behavior, yet they also open new discussions on the role of education in tax compliance. The main conclusion of this study is the importance of enhancing awareness and understanding of taxation for MSME actors as a strategy to increase tax compliance. The implications of this research include theoretical contributions by enriching the literature on MSME taxpayer compliance and practical recommendations for the government and tax authorities to strengthen more targeted tax socialization and education programs. This study also opens opportunities for further research to explore other variables such as tax fairness perception, sanctions, and administrative convenience.
Co-Authors - Johan Afridian Wirahadi Ahmad Alang Sari, Putrie Alvionita, Revi Amy Fontanella Ananto, Rangga Putra Andani Eka Putra Annisa Oktaviona Aprilyani Wirheny Putri Armel Yentifa Armel Yentifa Asratul Rahmi Ayu, Melati Sukma Aziyah, Herlina Bella Kurnia Putri Daffa, Muhammad Dandi Aprila Dedy Djefris Defni, - Dini Marisa Dita Maretha Rissi Diviana, Sukma Eka Rosalina Eka Rosalina Eka Siskawati Elfitri Santi Fera Sriyunianti Fera Sriyunianti Fera Sriyuniati Ferdi Afrizon Firman Surya Fitra Oliyan Fitri Nova, Fitri Gusmita Sofia Gustati Gustati Hasanah, Anggun Desmita Hidayatul Ihsan I Gusti Bagus Wiksuana Irda Rosita Leoni, Prima Widitia Megawati Nawara Putri Muhammad Ansar, Muhammad Mustika, Rasyidah Natsir, Irmawaty Nofita, Resti Nur’aini Putri, Sanniyah Alya Rahmadani Rini Frima Roni Putra Roni Putra Safitri, Anisa Zelvia Sarumaha, Anastasia Yaniarwana Siswanto, Azi Sixtia Apriyana Asrul Syafira Ramadhea Jr Ulfah Arima Rm Ulfi Maryati Wina Nofrima Fitri Wira Hendri Zahara Zahara Zahara Zalida Afni