Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY)
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) is a peer-reviewed and open access (OA) journal that is published twice a year, every January and July (six months). Published by Islamic Accounting Department, Faculty of Islamic Economics and Business, UIN SGD Bandung. This journal concentrates on the studies of accounting and sharia business sciences. Also, communicating the results of research, ideas, theories, methods, and other actual problems related.
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<![CDATA[PENGARUH PROMOSI, HARGA, DAN PRODUK PT PEGADAIAN SYARIAH TERHADAP KEPUTUSAN MENJADI NASABAH TABUNGAN EMAS PADA MASA PANDEMI COVID-19 ]]>
<![CDATA[Sopian, Ahmad Ali]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 4, No 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v4i2.23386
<![CDATA[The 2019 Corona Virus pandemic or better known as Covid-19 which began at the end of December caused problems in various economic sectors, including in Purwakarta Regency. However, there is a positive trend for precious metal investment through gold savings at PT Pegadaian Syariah Purwakarta which recorded an increase of 17.5 percent from the previous year. The purpose of this study was to analyze the magnitude of the promotion, price and product variables on the decision to become a gold savings customer. The study was conducted by quantitative descriptive method with a total sample of 92 people calculated using the Slovin formula with an error threshold of 10%. Based on the test results, the R squared value for the promotion variable is 0.534, the price variable is 0.457, and the product variable is 0.561. Thus, it is stated that the promotion has a significant effect of 53.4 percent, the price variable has an effect of 45.7%, and the product has an influence of 56.1%. The value of R Square for the three variables is 0.634, which means that the effect of X simultaneously is 63.4 percent. While the remaining 36.6 percent is caused by other variables that are not analyzed.]]>
<![CDATA[MANAJEMEN MODAL KERJA TINJAUAN EKONOMI ISLAM ]]>
<![CDATA[Lestari, Linda]]>;
<![CDATA[Ahmad, Luthfi Abdul Aziz]]>;
<![CDATA[Aziz, Malik Abdul]]>;
<![CDATA[Suryaman, A]]>;
<![CDATA[Handayani, Susi]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 4, No 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v4i2.23392
<![CDATA[Every company activity will be tied to the problem of capital needs, so working capital management is an important part of efforts to optimize business operations. The study of this article covers elements of working capital, working capital management, and working capital management review of the Islamic economy. The writing method used is a qualitative approach to literature studies. Working capital management is an activity that includes the entire management role of current assets and current debt in an enterprise. The company's operational needs will be met with an adequate amount of working capital. The circulation period of working capital is from cash expenditures to short-term cash re-receipts. Working capital in the sharia sense is a valuable asset that is managed according to sharia rules with the aim of increasing productivity or business development on the basis of benefit. The concept of using working capital according to sharia that the assets used as capital must always rotate so as to create benefits for business actors. Meanwhile, the concept of sharia review working capital turnover is an effort to increase the amount of capital in accordance with sharia regulations through production or investment according to the expected objectives. ]]>
<![CDATA[MEKANISME PASAR MODAL ATAU PERDAGANGAN EFEK SYARIAH (FATWA DSN-MUI) ]]>
<![CDATA[Deka Ahmad Nasrulloh]]>;
<![CDATA[Nurhaeti Nurhaeti]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 4, No 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v4i2.23387
<![CDATA[In national economic development, the capital market has a strategic role, namely as a source of long-term financing for the business world and an investment vehicle for investors. The problem in the Islamic capital market is that regulations, mechanisms and market transactions as a whole have elements that are prohibited by Islam. Overall, the trading mechanism on the Indonesia Stock Exchange based on the DSN-MUI Fatwa has been well implemented. This can be seen from the indicators of sharia securities issuance criteria, securities trading mechanisms, prohibited types and transactions, and sharia securities. still has a shortcoming, namely the lack of information provided by the broker so that customers get incorrect information such as regarding fees and contracts made more likely to be intended for brokers (companies).Keywords : Mechanism, Sharia Securities Trading, Fatwa DSN-MUI]]>
<![CDATA[PENGARUH OPERATING EFFICIENCY RATIO (OER) DAN NON PERFORMING FINANCING (NPF) TERHADAP PROFITABILITA PADA BANK UMUM SYARIAH PERIODE 2014-2020 ]]>
<![CDATA[Nurlaela, Eel]]>;
<![CDATA[Ponirah, Ade]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 4, No 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v4i2.23388
<![CDATA[A company, especially in Islamic Commercial Banks, is inseparable from financing risks and the level of efficiency of bank performance in making a profit. As for the indicator of the success of the company making a profit is profitability. The data in this article is secondary data taken from the financial statements of Bank Umum Syairah for the 2014-2020 period, and is supported by literature and documentation research. Based on the results of the research, it was concluded that the OER variable has no effect on the profitability of ROA. Meanwhile, the NPF variable has a significant negative effect on roa profitability. Based on the results of the F test, simultaneously the OER and NPF variables have a significant effect on the profitability of ROA in Islamic Commercial Banks. This means that both variables can explain and affect the profitability of ROA by 45.27% and the remaining 54.73% is influenced by other variables that are not studied.Keywords : Operating Efficiency Ratio, Non Performing Financing, Profitabilitas]]>
<![CDATA[PENGARUH PERTUMBUHAN PENJUALAN DAN LIKUIDITAS TERHADAP STRUKTUR MODAL ]]>
<![CDATA[Sakinah, Gina]]>;
<![CDATA[Purnama Sari, Yesa Tiara]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 4, No 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v4i2.23390
<![CDATA[In the business world, competition encourages organizations to increase profitability and value per organization. This is done so that businesses can partner with specialized businesses. The data in this article is secondary data taken from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange, and is supported by literature research and documentation. Based on the results of the study, it can be concluded that partially sales growth does not have a significant effect on the capital structure. Liquidity has no significant effect on the capital structure. Simultaneously, sales and liquidity growth had no effect on the capital structure with a contribution of 35.6% while 64.4% was influenced by other variables that were not studied.]]>
<![CDATA[MANAJEMEN RISIKO KEUANGAN DALAM TINJAUAN ISLAM ]]>
<![CDATA[Setiawan, Iwan]]>;
<![CDATA[Kusumadewi, Rahayu]]>;
<![CDATA[Sari, Mega Permata]]>;
<![CDATA[Astuti, Mentari Fuzi]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 4, No 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v4i2.23391
<![CDATA[Every business has a certain amount of risk. It is difficult for us to accurately predict the future. No one in this world is able to predict the future exactly, even for a split second. Risk-taking is advantageous because there is always the possibility of something going wrong. Identification, analysis, assessment, control, and making every effort to prevent or eliminate hazards that are considered undesirable are all steps in the risk management process. Risk management is the process of organizing, controlling, and supervising the operation of an organization within a company. Reducing the likelihood that the company may suffer revenue losses is the goal of risk management. Risk management is the process of organizing, controlling, and supervising the operation of an organization within a company. Reducing the likelihood that the company may suffer revenue losses is the goal of risk management. Three elements are necessary for a risk management system namely: an appropriate environment for risk management, including good rules and processes; adequate techniques for measurement, mitigation, and monitoring; and appropriate internal control. ]]>
<![CDATA[KEADILAN DISTRIBUTIF DALAM EKONOMI ISLAM ]]>
<![CDATA[Nurdiansyah, Irdan]]>;
<![CDATA[Andani, Listia]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 4, No 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v4i2.23540
<![CDATA[Fair distribution of wealth is a manifestation of justice in Islam. In contrast to the pre-existing distributive justice theory, Islam regulates justice in a comprehensive way. The writing is processed using the literature study method obtained from various books, journals, and other related references. Distributive justice in the Islamic perspective is not related to the benefits that will be obtained in this world, but also in the hereafter. Islam demands maximizing benefit for the common good and minimizing harm. The concept offered by Islam is able to be a balancer as well as a solution for equality and justice in a social order. ]]>
<![CDATA[BRAND SWITCHING BEHAVIOUR PADA PRODUK SKINCARE HALAL DITINJAU BERDASARKAN PRIOR EXPERIENCE DAN VARIETY SEEKING BUYING BEHAVIOUR ]]>
<![CDATA[Lestari, Nia Kurnia]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 4, No 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v4i2.23537
<![CDATA[Companies must be able to answer market challenges and take advantage of these challenges to become opportunities to survive in the future. If the company is unable to create advantages from the products it produces, the likelihood that consumers will make brand transfers to the products they consume will be higher. The objectives of this study are To understand the great influence of Prior Experience and Variety seeking Buying Behavior on Brand Switching Behavior in Wardah's skincare product consumers. The research method used in this study is an explanatory method with a quantitative approach. The data used are primary data obtained from questionnaires of respondents who are consumers of Wardah skincare products in Bandung. The results of simultaneously it was concluded that Prior Experience (X1) and Variety Seeking Buying behavior (X2) simultaneously had a positive and significant effect on Brand Switching Behavior (Y) in wardah skincare consumers in Bandung City, because the value of F count ≥ F table (11.302 ≥ 3.090). So, the prior experience factors using Wardah skincare products, as well as the factor to what extent the level of consumers' desire to seek variations on other products are two factors out of the many factors that can influence consumers to do so. brand shift. ]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2016-2020 ]]>
<![CDATA[Asriati, Novia Aisah]]>;
<![CDATA[Tripalupi, Ramadhani Irma]]>;
<![CDATA[Alifa, Nabiela Rizki]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 4, No 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v4i2.23538
<![CDATA[The purpose of this study was to determine the effect of firm size and audit committee on tax avoidance. In this study, tax avoidance is measured using the Effective Tax Rate (ETR), which is the tax burden divided by profit before tax. The sample in this study was Islamic commercial banks in Indonesia for the 2016-2020 period, which amounted to 7 banks with a period of 5 years resulting in 35 data. The method used is quantitative and sampling using purposive sampling technique. The analysis technique used is multiple linear regression analysis. The results showed that the size of the company and the audit committee had no effect on tax avoidance. ]]>
<![CDATA[PENGARUH PERUBAHAN KAS TERHADAP TINGKAT LIKUIDITAS PADA BANK SYARIAH INDONESIA (EXS BRI SYARIAH) PERIODE 2011-2020 ]]>
<![CDATA[Noviyanti, Rahma]]>;
<![CDATA[Tripalupi, Ramadhani Irma]]>;
<![CDATA[Adisaputra, Ateng Kusnandar]]>;
<![CDATA[Arsyad, Asep]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 4, No 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v4i2.23539
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui dan menganalisis 1) perkembangan perubahan kas Bank Syariah Indonesia (exs BRI Syariah) Periode 2011-2020, 2) perkembangan tingkat likuiditas Bank Syariah Indonesia (exs BRI Syariah) periode 2011-2020, dan 3) pengaruh perubahan kas terhadap tingkat likuiditas Bank Syariah Indonesia (exs BRI Syariah) periode 2011-2020. Metode penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Sumber data penelitian ini adalah data sekunder berupa laporan keuangan periode 2011-2020 yang di publikasi di website resmi Bank Syariah Indonesia. Analisis data yang digunakan dalam penelitian ini adalah analisis statistic deskriptif, analisis uji asumsi klasik, analisis regresi linear sederhana, analisis koefisien determinasi R2, dan analisis uji hipotesis t (persial). Hasil penelitian menunjukan bahwa 1) perkembangan perubahan kas cenderung mengalami peningkatan yang cukup baik pada tahun 2011-2020 hanya mengalami penurunan di tahun 2018. 2) perkembangan tingkat likuiditas 2011-2020 mengalami peingkatan dan penurunan nilai tertinggi likuiditas ada pada tahun 2015 dan terendah tahun 2020. 3) perubahan kas memiliki pengaruh 47,5% terhadap tingkat likuiditas dengan nilai thitung > ttabelyaitu -2,689 > 2,045 dan nilai signifikasi 0,028 < 0,05. Artinya H0 ditolak Ha diterima, maka perubahan kas berpengaruh signifikan terhadap tingkat likuiditas di Bank Syariah Indonesia (exs BRI Syariah) periode 2011-2020. ]]>
