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All Journal Jurnal Ilmiah Ekonomi Islam Journal of Economic, Bussines and Accounting (COSTING) INJURITY: Journal of Interdisciplinary Studies Jurnal Ekonomi, Teknologi dan Bisnis
Itah Miftahul Ulum
Universitas Swadaya Gunung Jati
Astronomy Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Mechanical Engineering Public Health Social Sciences

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The Effect of Profit Sharing Rate, Interest Rate, and FDR on Mudarabah Financing Amelia Febrianti; Ardelia Septi Fadhilah; Itah Miftahul Ulum; Mardi Mardi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10673

Abstract

Islamic banking represents an appropriate option for Muslims to adhere to the rules of Allah and avoid the issue of usury, while also offering a variety of services to facilitate transactions within the community. This study aims to examine the internal factor, specifically the profit-sharing rate and financing-to-deposit ratio (FDR), along with external factors, namely interest rates, that affect Mudharabah financing. The secondary data used in this study consists of time series data from the financial statements of Islamic commercial banks in Indonesia for the period 2017-2022. The research method employed for sample selection is purposive sampling, with SPSS version 23 used as the analytical tool. The results found that the profit-sharing rate negatively affects mudarabah financing, interest rates do not have a significant relationship with mudharabah financing, and the FDR also negatively affects mudharabah financing.
Pengaruh Pengetahuan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi: Peran Moderasi Keadilan Pajak dalam Perspektif Fikih Empat Mazhab Khaerunnisanatun; Itah Miftahul Ulum; Agung Yulianto
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i3.19768

Abstract

This study aims to examine the influence of tax knowledge and tax sanctions on individual taxpayer compliance, with tax fairness as a moderating variable. This study is also complemented by the perspective of the four schools of Islamic jurisprudence (fiqh) in viewing individual taxpayer compliance. The data used are primary data obtained through surveys using questionnaires administered to individual taxpayers at KPP Pratama Cirebon Satu. The research population comprised 151,206 taxpayers, with a sample size of 384 respondents determined using the Raosoft sample size calculator. The data analysis technique used is Partial Least Square (PLS) through the SmartPLS software. The results indicate that tax knowledge and tax sanctions affect individual taxpayer compliance, while tax fairness influences as a moderating variable. The perspective of the four schools of Islamic jurisprudence views taxpayer compliance towards state levies as Obligations that are in line with the principles of public interest and obedience as long as they do not conflict with Islamic law.
Determination of Mudharabah Savings at Sharia Commercial Banks in Indonesia Deni Deni; Mardi Mardi; Itah Miftahul Ulum
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 3 No. 4 (2024): INJURITY: Journal of Interdisciplinary Studies.
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v3i4.198

Abstract

This study aims to analyze the impact of economic variables on mudharabah savings in an Islamic financial environment. The main focus of this study is on three key factors: people's income, profit sharing rate, and inflation rate. The approach applied is quantitative as continuous data or time series.  The sources collected are secondary data from various Islamic banking institutions obtained in the financial statements released by the Otoritas Jasa Keuangan from 2017 to 2022, so that a sample of 7 Islamic commercial banks was obtained by purposive sampling processed and analyzed using SPSS 25 software. Overall, this study explores the variables of public income, profit sharing rate, and inflation on mudharabah savings. Based on the explanation of the findings of this study, it is revealed that partially the variables of public income and profit sharing rate have a significant influence on mudharabah savings, while in this context there is no evidence to suggest that inflation has an effect on mudharabah savings.
The Influence Of Intellectual Capital On Firm Value Nanda Diana; Lili Triana; Mardi Mardi; Itah Miftahul Ulum
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 5 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i5.104

Abstract

This study aims to analyze the effect of intellectual capital on firm value with Price Book Value (PBV) as the dependent variable, and VACA, VAHU, and STVA as independent variables. The population in this study are public companies listed on the Indonesia Stock Exchange and LQ45. The sampling method used in this study was purposive sampling method, with a total sample of 108 samples. As for analyzing data using multiple regression analysis. Meanwhile, the results of this study indicate that the VACA and VAHU variables have no effect on firm value, while the STVA variable affects firm value. The company will have a competitive advantage if it can codify corporate knowledge and build structural capital. therefore, companies need to consider other strategies for increasing firm value. Thus, this study makes a new contribution by examining the effect of intellectual capital on firm value in companies listed on the Indonesia Stock Exchange and included in the LQ45 index in 2019-2022. This research also provides a new understanding of the relationship between intellectual capital and firm value in the context of public companies in Indonesia.
Co-Authors Agung Yulianto Amelia Febrianti Ardelia Septi Fadhilah Deni Deni Khaerunnisanatun Lili Triana Mardi Mardi Nanda Diana