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[THE EFFECT OF WORKING CAPITAL TO TOTAL ASSET (WCTA) AND NET PROFIT MARGIN (NPM) ON THE RETURN STOCK OF PT ANEKA TAMBANG, TBK ]]>
<![CDATA[Nur Ihsan Fahira]]>;
<![CDATA[Endang Hendra]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 5, No 1 (2023): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v5i1.25537
<![CDATA[Investment is the placement of a number of funds or other resources carried out in the present to get future profits. Investors who invest in companies must know the factors that can cause profits or losses when investing. One of the factors that investors can consider to carry out investments is understanding financial statement information to determine the effectiveness of the company in generating the value of Working Capital to Total Assets (WCTA) or the company's ability to use the company's current assets, knowing the Net Profit Margin (NPM) to assess the company's ability to generate profits, as well as knowing the level of profit on the capital invested in the investment or Stock Return. The results indicated that partial Working Capital to Total Assets (WCTA) had no significant effect on Stock Return with a coefficient of determination of 8.2%. Partially, Net Profit Margin had no significant effect on Stock Return with a coefficient of determination of 12.5%. Thus simultaneously, Working Capital to Total Assets (WCTA) and Net Profit Margin had no significant effect on Stock Return with a coefficient of determination of 25.3%.Keywords: Working Capital to Total Asset (WCTA), Net Profit Margin (NPM), Stock Rteurn]]>
<![CDATA[THE EFFECT OF THE IMPLEMENTATION OF PSAK 109 AND THE INTERNAL CONTROL SYSTEM ON GOOD ZAKAT GOVERNANCE IN BAZNAS REGENCY/CITY IN WEST JAVA ]]>
<![CDATA[Lina Yulianti]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 5, No 1 (2023): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v5i1.25528
<![CDATA[AbstrakLahirnya UU Zakat Nomor 23 Tahun 2011 serta terbitnya standar akuntansi zakat menumbuhkan harapan baru terhadap pengelolaan zakat di Indonesia. Untuk mencapai tujuan pengelolaan tersebut maka zakat harus dikelola dengan baik, amanah dan transparan. PSAK 109 diberlakukan sebagai pedoman dalam penyusunan laporan keuangan di lembaga zakat. Namun pada prakteknya, PSAK 109 masih belum diterapkan secara merata. Selain itu beberapa hasil riset menunjukan bahwa zakat belum dikelola dengan baik, masih terdapat kendala dalam pengelolaannya. Studi ini mencoba menjelaskan tentang pengaruh penerapan PSAK 109 dan pelaksanaan sistem pengendalian intern. terhadap good zakat governance. Penelitian ini menggunakan metode kuantitatif dan dilakukan pada BAZNAS kab/kota di Jawa Barat. Hasil penelitian menunjukan bahwa PSAK 109, sistem pengendalian internal dan good zakat governance sudah diterapkan dengan baik di BAZNAS kab/kota di Jawa Barat. Adapun faktor penghambat penerapannya; masih terdapat kendala dalam perolehan dana APBD dari pemerintah, sedikit pemahaman SDM mengenai penerapan PSAK 109 dan belum terlalu menerapkan nilai etika dalam bekerja. Selanjutnya, berdasarkan hasil uji hipotesis dan uji koefisien determinasi bahwa penerapan PSAK 109 dan penerapan sistem pengendalian internal mempunyai pengaruh signifikan terhadap good zakat governance. Ditunjukan dengan hasil koefisien determinasi sebesar 0,721 atau 72,1%, artinya kontribusi diterapkannya PSAK 109 dan sistem pengendalian internal terhadap;good zakat governance, cukup besar.Kata Kunci: PSAK109, Pengendalian Internal, Zakat, Good Governance ]]>
<![CDATA[ANALYSIS OF PUBLIC PERCEPTION OF HALAL LABELING ON NON-FOOD HALAL PRODUCTS IN BANDUNG CITY ]]>
<![CDATA[Musthafa Hasan Bishri]]>;
<![CDATA[Iis Muhibah]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 5, No 1 (2023): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v5i1.25533
<![CDATA[This study aims to determine clearly and based on scientific indication how people's perceptions of labeling non-food products, whether they agree or disagree, are essential. Then also to find out what factors influence these perceptions. The method used in this research is descriptive analysis with a quantitative approach. Based on the conclusions of this study, as many as 86% of the people of Bandung City said they "agreed" with halal labeling on non-food products. Then another 14% said they disagreed with halal labeling on non-food products. As for the important perception, as many as 73.7% of the people of Bandung City said it was "important" to halal labeling on non-food products. Then another 26.3% stated that halal labeling on non-food products is unimportant. At the same time, the factors that induce these perceptions are significantly induced by factors of education level, age, income, understanding, access to information media, and experience.Keywords: Halal Labeling, Perception, Halal Product]]>
<![CDATA[THE EFFECT OF OPERATING PROFIT MARGIN AND TOTAL ASSET TURN OVER ON RETURN ON ASSETS AT PT. ADHI KARYA (PERSERO) TBK. PERIOD 2012-2021 ]]>
<![CDATA[Widiawati Widiawati]]>;
<![CDATA[Mila Badriyah]]>;
<![CDATA[Puspa Miranti]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 5, No 1 (2023): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v5i1.25529
<![CDATA[AbstractThis research is motivated by the fluctuating value of Return On Assets, whereas it is well known that profitability is a measure of a company's success in managing a company. Therefore the researchers conducted a study that allegedly influenced Return On Assets, namely Operating Profit Margin and Total Asset Turn Over. The purpose of this study was to determine how much influence Operating Profit Margin (OPM) and Total Asset Turn Over (TATO) have on Return On Assets (ROA) partially and simultaneously. The method used in this research is descriptive method with a quantitative approach. The results of the study concluded that the test results of the analysis of the coefficient of determination of the Operating Profit Margin partially did not have a significant effect on Return On Assets of 6.7%. Meanwhile, Total Asset Turn Over has a partial but not significant effect on Return On Assets of 90.3%. Thus, Operating Profit Margin and Total Asset Turn Over simultaneously have an effect but not significant on Return On Assets of 95.9%.Keywords: Operating Profit Margin, Total Asset Turn Over, Return On Asset]]>
<![CDATA[THE EFFECT OF DEBT TO EQUITY RATIO (DER) AND NET PROFIT MARGIN (NPM) ON RETURN ON EQUITY (ROE) IN THE PROPERTY AND REAL ESTATE SECTOR AT PT. LIPPO KARAWACI, TBK. PERIOD 2010-2019 ]]>
<![CDATA[Estu Elkasysyaf]]>;
<![CDATA[Fitri Astuti]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 5, No 1 (2023): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v5i1.25534
<![CDATA[This study aims to investigate the partial effects of Debt to Equity Ratio (DER) and Net Profit Margin (NPM) on Return On Equity (ROE) and their simultaneous effect on ROE in PT. Lippo Karawaci Tbk. Investors must consider various factors, including financial reports, before investing in a company. The study applies a quantitative approach with descriptive and associative analysis of secondary data obtained from the annual reports of PT. Lippo Karawaci Tbk. from 2010 to 2019. The data analysis uses classic assumption tests, descriptive analysis, and SPSS for Windows version 20.0 and Microsoft Excel 2019 to support initial data processing. The study finds that DER has no compelling partial effect on ROE, with a coefficient determination of 21.9%. On the other hand, NPM has a partially substantial impact on ROE, with a coefficient determination of 88.2%. When analyzed simultaneously, DER and NPM significantly affect ROE, with a coefficient determination of 90.8%. This means that 90.8% of ROE in PT. Lippo Karawaci Tbk. can be explained by DER and NPM, while the remaining 9.2% is influenced by other factors not examined in this study.Keywords: Debt to Equity Ratio, Net Profit Margin, and Return On Equity ]]>
<![CDATA[ANALYSIS OF THE APPLICATION OF THE STATEMENT OF FINANCIAL ACCOUNTING STANDARDS (PSAK) 106 CONCERNING MUSYARAKAH FINANCING AT BANK BRI SYARIAH BRANCH OFFICE BANDUNG CITARUM ]]>
<![CDATA[Dimas Hardiansyah]]>;
<![CDATA[In’amul Aufa]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 5, No 1 (2023): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v5i1.25530
<![CDATA[AbstractThis study aims to determine the suitability of applying accounting treatment regarding the recognition, measurement, presentation, and disclosure of financial statements of musyarakah financing transactions with PSAK No. 106 at BRI Syariah Branch Office Bandung Citarum in 2019. This research is a field study with a qualitative approach. The subject of research is at BRI Syariah Branch Office Bandung Citarum. In contrast, the object of research is the recognition, measurement, presentation, and disclosure of financial statements of musyarakah financing transactions in 2019. Data collection techniques in research using interviews and documentation. The results of this study show that : (1) the recognition of musyarakah financing accounting is not entirely by PSAK No. 106 because profit sharing income is calculated based on projections and losses due to accidents are the responsibility of customers, with discounts given; (2) accounting measurement of musyarakah financing by PSAK No. 106; (3) the presentation of musyarakah financing accounting is not by PSAK No. 106 because the cash handed over to customers is presented as musyarakah financing: (4) the disclosure of musyarakah financing accounting is not by PSAK No. 106 because BRI Syariah Branch Office Bandung Citarum does not make notes to the financial statements.Keywords: Musyarakah Financing, Statement of Financial Accounting Standards (PSAK) No. 1]]>
<![CDATA[THE EXISTENCE OF GREEN SUKUK AS A SUSTAINABLE ISLAMIC FINANCIAL INVESTMENT INSTRUMENT ]]>
<![CDATA[Khabib Musthofa]]>;
<![CDATA[Elman Nafidzi]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 5, No 1 (2023): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v5i1.25535
<![CDATA[AbstractThe purpose of this research is to see the role and urgency of green sukuk, in supporting sustainable Islamic finance. The heat of the issue of climate change and concern for environmental sustainability is currently a very serious conversation. The presence of green sukuk in addition to innovation in the investment sector in Islamic finance is also a form of support for sustainable development. This research applies a qualitative method with a literature study approach coupled with analysis, this research can be concluded that green sukuk has the potential to be further developed in Indonesia and green sukuk has a major role in realizing resilience to climate change as seen from the development of green projects such as drought management, flood mitigation, and food security.Keywords: Green Sukuk, Islamic Finance, Sustainability]]>
<![CDATA[HEALTH LEVEL ANALYSIS OF PT. BANK BJB USING THE CAMEL METHOD ]]>
<![CDATA[Wildan Army Abdillah]]>;
<![CDATA[Muhammad Iqbal Nurfauzan]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 5, No 1 (2023): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v5i1.25531
<![CDATA[AbstractThis study aims to assess the financial soundness level of Regional Development Bank of West Java and Banten (PT. Bank BJB) during the 2012-2021 period using the CAMEL method. The CAMEL method is used to assess the financial aspects of a financial institution, namely Capital, Asset Quality, Management, Earnings, and Liquidity. This study uses a quantitative approach with a descriptive method, which is carried out by analyzing data from the financial report sources of PT.Bank BJB during the 2012-2021 period. The data used in this study are secondary and are analyzed using various financial analysis techniques. The study results indicate that the financial soundness of Regional Development Bank of West Java and Banten (PT. Bank BJB) during the 2012-2021 period can be stated to be very healthy. This can be the basis for managers to predict the bank's financial condition in the future and take appropriate policies to improve the bank's financial performance. This research has an essential meaning because the level of the financial health of a financial institution can reflect how the bank implements its economic policies.Keywords: Assets, Capital, Earnings, Liquidity, Management]]>
<![CDATA[ANALYSIS OF THE EFFECT OF PUBLIC SHARE OWNERSHIP, PROFITABILITY, LEVERAGE AND LIQUIDITY ON COMPANY VALUE (STUDY OF MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2017-2021 PERIOD) ]]>
<![CDATA[Mohamad Nugroho]]>;
<![CDATA[Astrid Dita Meirina Hakim]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 5, No 1 (2023): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v5i1.25536
<![CDATA[This study aims to determine the effect of Public Share Ownership on Company Value, Profitability on Company Value, Leverage on Company Value, and Liquidity on Company Value in mining companies listed on the Indonesia Stock Exchange 2017-2021 Period. Using the Non Probability Sampling technique using the Purposive Sampling method. The population in this study were 44 mining companies listed on the Indonesia Stock Exchange for the 2017- 2021 period and the sample used in this study were 13 mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This research was conducted using multiple linear regression methods assisted by the E-views 10 program and Microsoft Excel 2016. The results showed that Public Share Ownership had no effect on Firm Value due to the number significance higher that 0.005 about 0,4579, Profitability had no effect on Firm Value due to the number significance higher that 0.005 about 0,8998 , Leverage had significance effect on Firm Value due to the number significance lower than 0.005 about 0,0336 , and Liquidity had no significance effect to Company Value due to the number significance higher than 0.005 about 0,06631.Keywords: Public Shareholding, Profitability, Leverage, Liquidity, Firm Value]]>
<![CDATA[THE INFLUENCE OF FINANCIAL LITERACY AND PROMOTION LEVEL ON THE INTEREST IN USING ISLAMIC BANK PRODUCTS IN STUDENTS OF UIN SUNAN GUNUNG DJATI BANDUNG ]]>
<![CDATA[Yumni Alfiah Rihadatulaisy]]>;
<![CDATA[Anindhyta Putri Trisyanti]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 5, No 1 (2023): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v5i1.25532
<![CDATA[AbstractThis research was motivated by the significant use of Islamic bank products for UIN Sunan Gunung Djati Bandung students. This paper aims to determine the influence of financial literacy and promotion on interest in becoming a Sharia bank customer for UIN Sunan Gunung Djati Bandung students. The use of methods used in this study is quantitative research methods and surveys. The population in this study was 29,350 students of UIN Sunan Gunung Djati Bandung , and a sample of 88 respondents was obtained. The sampling technique uses clusters. Data collection method by questionnaire. The results revealed that the level of Islamic financial literacy had a significant value of 0.000 < 0.05 and had a positive and significant effect on public interest in saving at Islamic banks. In contrast, promotions of 0.061 > 0.05 so that it had no effect and was not compelling to people's interest in saving at Islamic banks.Keywords: Financial Literacy, Promotion, Interest, and Islamic Bank.]]>
