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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Khazanah Intelektual Nusantara Hasana Journal EKSYA: Jurnal Ekonomi Syariah Akuntansi'45 Islamic Economics and Finance Journal Dharma Jnana Journal of Student Research Jurnal Kendali Akuntansi Jurnal Kajian Dan Penalaran Ilmu Manajemen Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Jurnal Ilmiah Nusantara JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Publikasi Manajemen Informatika
Nurfitri Martaliah
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL DENGAN STRUKTUR AKTIVA SEBAGAI VARIABEL MODERATING Elyanti Rosmanindar; Nurfitri Martaliah; Retno Wulandari
EKSYA : Jurnal Ekonomi Syariah Vol 4 No 2 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v4i2.1208

Abstract

This study aims to determine the effect of profitability, liquidity, and firm size on capital structure with asset structure as a moderating variable. This study uses the independent variable, namely capital structure. The data used in this study is secondary data, namely in the form of financial statements of transportation service companies registered with ISSI of 18 companies during 2016-2021. This research is descriptive with a quantitative approach. The data analysis method used is panel data analysis, model testing, classic assumption test, hypothesis testing, moderating regression analysis. The results of this study indicate that profitability has an effect on capital structure, liquidity has no effect on capital structure, firm size has no effect on capital structure, profitability liquidity and firm size simultaneously have an effect on capital structure, asset structure cannot moderate the relationship between profitability and capital structure, asset structure cannot moderate the relationship between liquidity and capital structure, asset structure cannot moderate the relationship between firm size and capital structure.
PENGARUH LITERASI, EDUKASI DAN SELF EFFICACY TERHADAP KEPUTUSAN BERINVESTASI DI PASAR MODAL SYARIAH (Studi pada Mahasiswa FEBI UIN Sulthan Thaha Saifuddin Jambi) M. Siddiqi; Youdhi Prayogo; Nurfitri Martaliah
Journal of Student Research Vol. 1 No. 5 (2023): September: Journal of Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i5.1716

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh literasi, edukasi dan self efficacy terhadap keputusan berinvestasi di pasar modal syariah (studi pada mahasiswa FEBI UIN STS Jambi). Metode yang digunakan dalam penelitian ini adalah metode kuantitatif, dan metode analisis data yang digunakan adalah uji koefisien determinasi. Sampel pada penelitian ini sebanyak 100 sampel mahasiswa FEBI UIN STS Jambi angkatan 2019, 2020 dan 2021 dengan menyebarkan kuesioner skala likert. Hasil penelitian menunjukan bahwa tidak terdapat pengaruh secara signifikan positif antara Literasi (X1) terhadap keputusan berinvestasi (Y). Hal ini dibuktikan dengan Berdasarkan hasil uji t ditemukan bahwa nilai t hitung variabel Literasi sebesar 2.460 > 1.985 dengan nilai signifikansi sebesar 0.016 > 0.05. Sehingga dapat disimpulkan bahwa Ha1 ditolak dan Ho1 diterima. Edukasi (X2) menunjukkan bahwa tidak terdapat pengaruh secara signifikan positif terhadap keputusan berinvestasi (Y). Hal ini dibuktikan dengan Berdasarkan hasil uji t ditemukan bahwa nilai t hitung variabel Edukasi sebesar 2.060 > 1.985 dengan nilai signifikansi sebesar 0.042 > 0.05. Sehingga dapat disimpulkan bahwa Ha2 ditolak dan Ho2 diterima. Self Efficacy (X3) menunjukkan bahwa terdapat pengaruh secara signifikan positif terhadap keputusan berinvestasi (Y). Berdasarkan hasil uji t ditemukan bahwa nilai t hitung variabel Self Efficacy sebesar 4.865 > 1.985 dengan nilai signifikansi sebesar 0.000 < 0.05. Sehingga dapat disimpulkan bahwa Ha3 diterima dan Ho3 ditolak. literasi, edukasi dan self efficacy secara simultan secara bersamaan berpengaruh terhadap keputusan berinvestasi. Hal tersebut diketahui nili signifikasi X1, X2 dan X3 secara simultan berpengaruh terhadap (Y) adalah sebesar 0,000 < 0,05 dan nilai f hitung > f tabel (76.603 > 3,09). Maka dapat disimpulkan bahwa Ha diterima dan HO ditolak. Adapun pengeruh ketiga variabel tersebut adalah sebesar 69,6% dan sisanya sebesar 30,4% dipengaruhi oleh variabel lain diluar penelitian ini.
TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA Pudji Lestari; Usdeldi; Nurfitri Martaliah
Journal of Student Research Vol. 1 No. 6 (2023): November: Journal of Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i6.1797

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh profitabilita, ukuran perusahaan, kualitas audit dan komite audit terhadap penghindaran pajak. Penelitan ini dilakukan pada perusahaan sektor pertambangan yang terdaftar di Daftar Efek Syariah pada periode 2017-2021. Metode penentuan sampel menggunakan purposive sampling yang terdiri dari 67 perusahaan. Penelitian ini menggunakan metode kuantitatif dengan metode analisis data yaitu menggunakan regresi data panel yang diolah dengan aplikasi E-Views 12. Hasil penelitian ini adalah ; (1) Secara simultan, profitabilitas, ukuran perusahaan, dan kualitas audit berpengaruh signifikan terhadap tax avoidance. Profitabilitas yang digambarkan dengan return on assets berpengaruh secara parsial terhadap penghindaran pajak, sedangkan ukuran perusahaan, kualitas audit dan komite audit tidak berpengaruh secara parsial terhadap penghindaran pajak pada perusahaan sektor pertambangan di Daftar Efek Syariah (DES) tahun 2017-2021. (2) Variabel profitabilitas (ROA) berpengaruh searah negatif atau bergerak berlawanan arah terhadap tax avoidance. (3) Variabel ukuran perusahaan, kualitas audit dan komite audit tidak memiliki pengaruh apapun terhadap penghindaran pajak pada perusahaan sektor pertambangan di Daftar efek Syariah tahun 2017-2021.
Pengaruh Aspek Rentabilitas Dan Likuiditas Terhadap Kesehatan Bank Umum Syariah Tahun 2017-2021 Laili Istiqoma; Rafidah; Nurfitri Martaliah
Jurnal Publikasi Manajemen Informatika Vol. 2 No. 3 (2023): SEPTEMBER: JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupumi.v2i3.2133

Abstract

The purpose of this research was to determine the effect of Earning and Likuidity on the Health level of Sharia Commercia Bank for the 2017-2021. That is determine the effect of Return On Asset (ROA), Operational Cost of Operating Income (BOPO) and Financing to Deposit Ratio (FDR) on Capital Adequacy Ratio (CAR) at Sharia Commercial Bank for the 2017-2021. The research uses a quantitative approach. Sampling was based on purposive sampling, and tested with Classical Assumption Test, F test, T test, Panel Data Regression analysis. The result of the study explain that simultaneously the ROA, BOPO and FDR variables have a significant positive effect on the CAR variable. While partially the ROA variable effects significantly (negative) on the CAR, the BOPO variable effect significantly (negative) on the CAR and the FDR variable effect negative not significant on the CAR.
Paradoks Efektivitas Belanja Modal Terhadap Pdrb Per Kapita: Kemiskinan, Ipm, Dan Fiscal Social Decoupling Di Provinsi Jambi isma tio; Nurfitri Martaliah; Muhammad Ismail; Asti Harkeni
Jurnal Khazanah Intelektual Vol. 10 No. 2 (2026): Khazanah Intelektual
Publisher : Brida Provinsi Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37250/khazanah.v10i2.445

Abstract

This study aims to examine the effect of capital expenditure, poverty, and the Human Development Index (HDI) on GRDP per capita across 11 regencies/municipalities in Jambi Province during 2017–2024. Secondary panel data (88 observations) from Statistics Indonesia (BPS) Jambi Province and the Directorate General of Fiscal Balance were analyzed using panel data regression, with model selection through the Chow and Hausman tests. The tests establish the Fixed Effect Model (FEM) as the best model (Chow: Prob. Cross-section Chi-square = 0.0000; Hausman: Prob. Cross-section random = 0.0474). Simultaneously, capital expenditure, poverty, and HDI significantly affect GRDP per capita (Prob. F-statistic = 0.000000), with high explanatory power (R-squared = 0.703572; Adjusted R-squared = 0.615086). Partially, however, none of the three variables is statistically significant (Prob. t of 0.9353, 0.7573, and 0.6815, respectively), with capital expenditure and poverty showing negative coefficients and HDI a positive one. This pattern suggests that the model's high explanatory power is driven largely by cross-sectional fixed effect time-invariant structural characteristics of each regency/municipality rather than by the annual dynamics of the three policy variables themselves. These findings are interpreted through the lens of Fiscal-social decoupling: a disconnection between annual fiscal-social instruments and regional economic outcomes, in light of Jambi's economic structure, which remains dominated by primary and commodity-based sectors. The novelty of this study lies in operationalizing decoupling through the pattern of partial insignificance amid a strong joint model, read as policy evidence of the dominance of regional structural factors rather than mere model failure. The article recommends shifting capital expenditure from an input-based to an outcome-based approach, strengthening productive infrastructure linked to leading sectors, integrating poverty-reduction and HDI programs with regional economic strategy, and using economic-benefit indicators in local budget evaluation. These findings should be read within the limitations of a model that has not yet incorporated structural variables, private investment, commodity prices, or lagged capital expenditure.
Co-Authors A.A Miftah Ahmad Syukron Prasaja Ali Topan Anzu Elvia Zahara Asti Harkeni Debi Zafitri Defri Amanda Eja Armaz Hardi Elyanti Rosmanidar Elyanti Rosmanindar Erwin Saputra Siregar Felly Pratama Putra Habrianto Habrianto Hanifah Anisya Yualita Ilham Wisnu Herlambang Inka Sri Yunara isma tio Laili Istiqoma M. Arzil Khatami M. Darul Qutni M. Rikcy M. Siddiqi M. Taufik Ridho Maulana Yusuf Muhammad Ismail Nazori Nazori Nova Erliyana Novi Mubyarto Pudji Lestari Putri Apria Ningsih Rafidah Retno Wulandari Rohana Saslina Saslina Sherly Putri Utami Sinta Haryani Sissah Sissah Sri Rahma Suci Ramadani Harahap Suhar Surni Nurlita Titin Agustia Ningsih Titin Agustin Nengsih Tri Sugiharto Trias Yudana Usdeldi, Usdeldi Wawan Hendriawan Youdhi Prayogo Zulmi Randha Nadhea