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All Journal Jurnal Hurriah: Jurnal Evaluasi Pendidikan dan Penelitian AT-TIJARAH: Journal Islamic Banking and Finance Research Jurnal Aplikasi Perpajakan
Busra
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Humanities Economics, Econometrics & Finance Education Mathematics

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The Effect Of Capital Stucture, Liquidity And Company Size On Profitability In Islamic Commercial Banks In Indonesia dara, Risma; Busra; Yulianisah
AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah Vol. 6 No. 2 (2024): AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/at-tijarah.v6i2.3285

Abstract

Profitability is the company's ability to generate profits. Many phenomena that occur in this study are that there are still differences in research results between researchers, although the research is still within the scope of 1 sector with the same variables but obtains different results. The purpose of this study is to test the effect of capital structure, liquidity and company size on profitability in Islamic commercial banks in Indonesia for the period 2018-2022. The sample was selected using a purposive sampling technique, so that 45 were collected. This study uses a panel data regression analysis method. The selected model is the common effect model. The results of the study partially show that capital structure has a negative effect on profitability, liquidity has a negative effect on profitability and company size has a significant positive effect on profitability. Simultaneously shows that capital structure, liquidity and company size on profitability in Islamic commercial banks in Indonesia. that the size of a large company can be seen from its total assets. the larger the company's assets, the easier or freer the company's management will be in managing and using these assets in carrying out the company's operational activities. the flexibility and ease of management in controlling assets will be able to increase Profitability Keywords : capital structure, liquidity and profitability company size
Pengaruh Pengetahuan Perpajakan, Sanksi Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kota Lhokseumawe Meifiza Khairunnisa; Busra
Jurnal Aplikasi Perpajakan Vol. 5 No. 2 (2024): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v5i2.70

Abstract

Pajak berperan sebagai salah satu sumber penerimaan bagi negara yang dimanfaatkan untuk pembangunan infrastruktur guna menunjang kemajuan dan mensejahterakan rakyat dalam suatu negara. Fenomena yang kini muncul dari masyarakat sebagai wajib pajak yaitu keraguan untuk membayar dan melaporkan pajak yang dapat mempengaruhi tingkat kepatuhan wajib pajak. Penelitian ini bertujuan untuk mengetahui pengaruh faktor pengetahuan perpajakan, sanksi pajak, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang pribadi di Kota Lhokseumawe. Teknik pengambilan sampel yang digunakan adalah accidental sampling dengan jumlah sampel 40 wajib pajak orang pribadi. Penelitian ini menggunakan data primer dengan teknik pengumpulan data berupa kuesioner. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan, sanksi pajak dan kesadaran wajib pajak memiliki pengaruh secara simultan terhadap kepatuhan wajib pajak orang pribadi, sementara secara parsial diketahui bahwa variabel pengetahuan perpajakan dan sanksi pajak berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini memberikan impilkasi bahwa pihak terkait harus memberikan edukasi melalui penyuluhan atau sosialisasi mengenai kesadaran wajib pajak, dengan demikian diharapkan tingkat kepatuhan wajib pajak dapat meningkat.
Bridging Faith and Finance: The Role of Financial Literacy and Behavior in Sharia-Compliant Fintech Adoption Among Entrepreneurs in Indonesia Hidayati, Nabila; Hismendi, Hismendi; Busra
JURNAL HURRIAH: Jurnal Evaluasi Pendidikan dan Penelitian Vol. 6 No. 3 (2025): Jurnal Hurriah: Journal of Educational Evaluation and Research (In Progress )
Publisher : Yayasan Pendidikan dan Kemanusiaan Hurriah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56806/jh.v6i3.301

Abstract

This study aims to examine the influence of financial knowledge and financial behavior on the interest in using Islamic financial technology (fintech) lending, with Sharia compliance as a moderating variable among MSME (Micro, Small, and Medium Enterprises) entrepreneurs in Lhokseumawe City. This is a field research employing a quantitative descriptive approach. The population comprises 6,352 MSME actors in Lhokseumawe, with samples selected through purposive sampling. A total of 144 respondents were included in the sample. Data analysis was conducted using Structural Equation Modeling (SEM). The results indicate that: (1) Financial knowledge and financial behavior have a positive and significant influence on Sharia compliance; (2) Sharia compliance and financial behavior significantly influence the interest in using Islamic fintech, while financial knowledge does not have a direct effect on fintech usage interest; (3) Sharia compliance fully mediates the relationship between financial knowledge and fint ech usage interest, and partially mediates the relationship between financial behavior and fintech usage interest. These findings highlight the importance of adherence to Sharia principles as a key factor influencing the interest of entrepreneurs in adopting Sharia-based fintech services.
Co-Authors dara, Risma Hidayati, Nabila Hismendi, Hismendi Meifiza Khairunnisa Yulianisah