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All Journal JURNAL KEBANGSAAN JURNAL LENTERA EKSPANSI Sketsa Bisnis EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) TIN: TERAPAN INFORMATIKA NUSANTARA JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Pengabdian Nasional (JPN) Indonesia Indomera : Jurnal Magister Manajemen Rambideun : Jurnal Pengabdian Kepada Masyarakat ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING AJAD : Jurnal Pengabdian kepada Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomi dan Pembangunan AGORA : Jurnal Penelitian dan Karya Ilmiah Arsitektur Usakti International Journal of Science and Environment Aceh Journal of Community Engagement (AJCE) Electronic Journal of Education, Social Economics and Technology Jurnal Multidisiplin Sahombu Lentera AMMA : Jurnal Pengabdian Masyarakat Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Ekonomi, Manajemen, Akuntansi Ekonomika : Jurnal Ekonomi dan Pembangunan Singkite Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Hakim Muttaqim
Universitas Almuslim
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Analisis Faktor Penentu Penerimaan Pajak Di Indonesia Dengan Pertumbuhan Ekonomi Sebagai Variabel Mediasi Asrida; Muttaqim, Hakim; Sriwinar
Lentera : Jurnal Ilmiah Sains, Teknologi, Ekonomi, Sosial, dan Budaya Vol. 8 No. 4: LENTERA, DESEMBER 2024
Publisher : LPPM Universitas Almuslim

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini mengkaji faktor-faktor yang mempengaruhi penerimaan pajak di Indonesia, dengan pertumbuhan ekonomi sebagai variabel penengah. Analisis regresi dengan data sekunder dilakukan untuk menguji hubungan antar variabel. Hasil menunjukkan bahwa kepatuhan pajak dan pengeluaran pemerintah tidak memiliki efek langsung yang signifikan terhadap pertumbuhan ekonomi. Namun, indeks pembangunan manusia menunjukkan pengaruh yang signifikan terhadap pertumbuhan ekonomi. Di sisi lain, kepatuhan pajak dan pengeluaran pemerintah tidak menunjukkan pengaruh langsung yang signifikan terhadap penerimaan pajak. Indeks pembangunan manusia dan pertumbuhan ekonomi, di sisi lain, memiliki pengaruh yang signifikan terhadap penerimaan pajak. Uji Sobel menunjukkan bahwa kepatuhan pajak dan pengeluaran pemerintah tidak secara signifikan memediasi hubungan antara pertumbuhan ekonomi dan penerimaan pajak. Namun, indeks pembangunan manusia secara signifikan memediasi hubungan tersebut
Pengaruh Ukuran Perusahaan, Likuiditas Dan Profitabilitas Terhadap Kinerja Keuangan Dengan Kesehatan Modal Sebagai Variabel Intervening Pada Bank Syariah Indonesia.Tbk Tahun 2021-2024 Hakim Muttaqim; Tri Ratnawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.6130

Abstract

This study aims to analyze the effect of firm size, liquidity, and profitability on financial performance, with capital adequacy as an intervening variable. The focus of this study is Bank Syariah Indonesia Tbk. The research data were obtained from the bank’s quarterly published financial reports during the 2021–2024 period. A quantitative approach was employed using Partial Least Squares (PLS) analysis techniques. The data analyzed include financial statements encompassing firm size (total assets, financing distribution), liquidity (fundraising, Financing to Deposit Ratio/FDR), profitability (Return on Assets/ROA, net income), financial performance (Non-Performing Financing/NPF, Operational Efficiency Ratio/BOPO), and capital adequacy (equity, Return on Equity/ROE). The results indicate that firm size, liquidity, profitability, and capital adequacy have no significant effect on the financial performance of Bank Syariah Indonesia Tbk, either directly or through mediation. All hypotheses were rejected, suggesting that the variables under study were not sufficient to explain the variations in financial performance. Limitations related to the data period, the bank's relatively recent establishment, and external factors such as macroeconomic conditions and regulatory frameworks are presumed to be the main contributing factors.
The Effect of Income and Inflation on Household Consumption Expenditures in Indonesia (A Case Study of 34 Provinces) Muzaiyana, Izza; Muttaqim, Hakim; Rizkina, Azka
International Journal of Science and Environment (IJSE) Vol. 6 No. 1 (2026): February 2026
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v6i1.386

Abstract

This study aims to analyze the effect of income and inflation on household consumption expenditure in 34 provinces in Indonesia. The main issue raised is the fluctuation in household consumption, which does not always move in line with changes in income and inflation, even though these two variables are generally considered to play an important role in determining the level of community welfare. This study uses secondary data obtained from the Central Statistics Agency (BPS) for the period 2016–2024. The method applied is a quantitative approach with panel data regression analysis to see the relationship between variables more comprehensively. The best model was determined through a series of model selection tests, namely the Chow, Hausman, and Lagrange Multiplier tests. Based on the results of these three tests, the Common Effect model was selected as the most appropriate model to describe the relationship between income, inflation, and household consumption. The analysis results show that income and inflation have no significant effect, either partially or simultaneously, on household consumption expenditure. In addition, the low coefficient of determination indicates that most of the variation in consumption is influenced by factors other than those included in this research model. These findings indicate the need for economic policies that focus more on increasing purchasing power and controlling prices in order to maintain the stability of household consumption in Indonesia.
Co-Authors -, M Saleh Abdul Halik Afriana Agtovia Frimayasa, Agtovia Almunadia, Almunadia Andriani Andriani Andriani Andriani Andriani Andriani Anwar Puteh Aris Munandar Asmaul Husna Asrida Asrul Karim Azka Rizkina Cut Khairani Cut Khairani Dani Pratama Putra Dasmi Husin Ernita Fachrurazi FAUZI Fauzi Fauzi Fauzi Fauzi Fauzi Fina Meilinar Fitri Muliani Hakim, Syahirman Hamdani Hamdani, Hamdani Hapzi Ali Haryadi - Haryani Heri Gustami INUZULA, LAKHARIS IRWANSYAH Iskandar, Raihan Khairani, Cut M Rasyidin M Rezeki Muamar M Saleh Isa M. Rasyidin M. Saleh M. Saleh Magalhaes, Cancio Andika Irawan Marzalina, Marzalina Miswar, Khairul Muhammad Rizal MUHAMMAD RIZAL Muhammad Saleh Muhammad Saleh Muhammad Saleh Muhammad Saleh Muhammad Yanis Musrizal Almuslim Muzaiyana, Izza Nova Nova Nova Nova Nurmasyitah Rahma Harianti Rahmi Hayati Rasyidin, Muhammad Rizkina, Azka Rustam Efendi Saleh, M Saputra, Al Mahfud Saputra, Syifa Siti Mujannah Sri Wahyuni Sri Wahyuni Sriwinar Suhaimi Suhaimi T.M. Nurfaizi Tamara, Kasih Tri Ratnawati Tri Ratnawati WAHYUDI Zulfikar Zuraihan Zuraihan