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[EARNINGS QUALITY FROM A SHARIA ACCOUNTING PERSPECTIVE: TAX ALLOCATION, PROFIT PERSISTENCE AND PROFIT GROWTH ]]>
<![CDATA[Amelia, Vinca]]>;
<![CDATA[Martika Sari, Yetri]]>;
<![CDATA[Devi, Yulistia]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 1 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v7i1.36293
<![CDATA[This research examines the influence of tax allocation, profit persistence and profit growth on profit quality partially and simultaneously in manufacturing companies listed on the Jakarta Islamic Index. The sampling technique used in this research was purposive sampling. The number of participants in this study was 55. The data analysis used is panel data regression using the E-Views 12 application. The results of this study show that partially the tax allocation variable (X1), earnings persistence (X2), and profit growth (X3) do not affect earnings quality (Y). Then, the research results show that simultaneously, tax allocation (X1), profit persistence (X2), and profit growth (X3) do not have a significant effect on profit quality. This research provides insight into managing manufacturing companies listed with JII to pay more attention to tax allocation, maintain profit stability, and ensure healthy profit growth. This is important to improve the quality of profits that can be trusted by investors and other stakeholders. Then, profits from a Sharia accounting perspective are allowed according to feasibility, fairness and impartiality principles and must not be infected by the influence of bias that should not occur.]]>
<![CDATA[ANALYSIS OF FINANCIAL PERFORMANCE THROUGH SHARIA COMPLIANCE IN THE ISLAMIC BANKING ]]>
<![CDATA[Yulianti, Lina]]>;
<![CDATA[Karmila, Risma]]>;
<![CDATA[Ruhimat, Ii]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 1 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v7i1.42222
<![CDATA[This study aims to prove that financial performance is influenced by Sharia compliance in the Islamic banking industry. Multiple linear regression analysis uses panel data from the annual Sharia banking reports. Purposive sampling was used to select 40 samples of financial data from the Indonesian Sharia banking sector for four years, from 2019 to 2022. The results prove that Sharia compliance proxied by Islamic income ratio (IsIR), profit-sharing ratio (PSR), and Islamic investment ratio (IIR) has simultaneously impacted financial performance in Islamic banking. It is hoped that this research will help the government enhance the overall performance of Islamic banking. There are some recommendations for ‘Bank IndonesÃa (BI) or the Financial ServÃces AuthorÃty to encourage profit-sharing financing by conducting workshops for Sharia banking and businesses to enhance the understanding and implementation of profit-sharing mechanisms. Strengthen regulations and standards for Sharia Compliance by mandating regular Sharia audits for Islamic banks to ensure continuous adherence to Sharia principles. Furthermore, Islamic banks' management must improve Shari’a compliance in banking applications because the higher the Shari’a compliance, the higher the public confidence in Islamic banking apps. It would help other interested parties and potential investors become part of the Islamic banking sector.]]>
<![CDATA[MANAGERIAL ACCOUNTING DECISION MAKING BY UTILIZING ARTIFICIAL INTELLIGENCE FOR PROFIT PLANNING ]]>
<![CDATA[Dwi Rahmawati, Indriyani]]>;
<![CDATA[Oktavia, Eni]]>;
<![CDATA[Abadi, Satria]]>;
<![CDATA[Irma Tripalupi, Ramadhani]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 1 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v7i1.42381
<![CDATA[This study aims to evaluate the efficiency of decision-making in managerial accounting by utilizing artificial intelligence (AI) technology in profit planning, primarily through profit volume cost (CVP) analysis. Digitalization raises new questions for decision-making and triggers new practices of organizational decision-making at the managerial level. The qualitative narrative approach is used to conduct an in-depth literature review. The results show that the application of AI in managerial accounting decision-making can improve automation in the collection, processing, and analysis of financial data and convert it into more accurate management information. Thus, the study concluded that using AI in managerial accounting decision-making improves efficiency and allows for cost prediction with a higher degree of accuracy. The implications of these findings point to the importance of integrating AI technology in accounting practices to support better decision-making.]]>
<![CDATA[FACTORS AFFECTING THE INTEGRITY OF FINANCIAL STATEMENTS ON INDONESIAN SHARIA COMMERCIAL BANKS ]]>
<![CDATA[Wardani, Cindi Kurnia]]>;
<![CDATA[laili, Nur]]>;
<![CDATA[Rifan, Dinda Fali]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 1 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v7i1.42809
<![CDATA[This study aims to determine the influence of Islamic corporate governance and company size on the integrity of financial statements in Indonesian Islamic commercial banks in 2020-2023. This study uses quantitative research. The kind of data used in this study is secondary data obtained from data on good corporate governance reports and annual reports of Indonesian Sharia commercial banks registered with the Financial Services Authority in 2020-2023. The data collection techniques in this study are documentation and literature studies. The data analysis method used is multiple linear regression using the IBM SPSS Version 25 tool. The results of this study show that Islamic corporate governance does not affect the integrity of financial statements. The size of the company does not affect the integrity of the financial statements. Islamic corporate governance and company size simultaneously do not affect the integrity of financial statements. Islamic corporate governance must be carried out in accordance with Sharia principles as stated in the Qur'an surah Al-Baqarah verse 282. Allah commands that every business activity be carried out with transparency and accountability.]]>
<![CDATA[WAQF ASSET MANAGEMENT STRATEGY FOR IMPROVING PUBLIC HEALTH IN EAST JAVA PROVINCE ]]>
<![CDATA[Indahsari, Sintia]]>;
<![CDATA[Umar Ali, Rizki]]>;
<![CDATA[Kurnia, Tuti]]>;
<![CDATA[Alhifni, Anas]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 1 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v7i1.43184
<![CDATA[This research aims to determine waqf asset management strategies for improving public health in East Java Province. The method used is qualitative with a descriptive approach and determining waqf management strategies using the SWOT analysis technique. The technique used in sampling is purposive sampling. Data collection techniques were carried out by distributing questionnaires and conducting interviews. This research indicates that waqf asset management in East Java Province is still widely used for religious and educational purposes. Meanwhile, the management of waqf assets by the Indonesian Waqf Board East Java is still doing little to improve public health. Hence, an appropriate strategy for managing waqf assets is establishing cooperation between the Indonesian Waqf Board and the Health Service to provide free ambulances and develop livestock waqf proceeds for programs for people experiencing poverty in prevention and control. disease, developing waqf land by building healthy houses, and developing waqf land by establishing nutritional recovery centers.]]>
<![CDATA[ANALYSIS OF MACROECONOMIC EFFECT ON JAKARTA ISLAMIC INDEX ]]>
<![CDATA[Gunariah, Frilla]]>;
<![CDATA[Nurdiansyah, Irdan]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 1 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v7i1.43330
<![CDATA[This study aims to analyze the impact of inflation, gold prices, and exchange rates on the Jakarta Islamic Index (JII) stock price index during 2013-2023. The background of this research is based on the importance of understanding macroeconomic factors that affect the movement of stock indices, especially the Jakarta Islamic Index (JII). As one of Indonesia's leading Sharia stock indices, JII is a reference for investors in determining investment decisions per Sharia principles. Using a descriptive-verificative method with a quantitative approach, the study utilized secondary data from 30 companies listed in the JII and analyzed it with Eviews9. The results indicate that, simultaneously, inflation, gold prices, and exchange rates significantly influence the JII stock price index by 93.35%, while the remaining 6.65% is affected by other factors outside the model. Partially, inflation and gold prices have a significant effect, whereas exchange rates do not significantly impact the JII stock price index. These findings confirm that macroeconomic variables play a crucial role in the movement of the Islamic stock index.]]>
<![CDATA[DEVELOPING THE CONCEPT OF STATE CIVIL APPARATUS PROFESSIONALISM IN THE RECRUITMENT PROCESS FROM A SHARIA PERSPECTIVE ]]>
<![CDATA[Fathurrahman, Rezki Amalia]]>;
<![CDATA[Abdullah, Muhammad Wahyuddin]]>;
<![CDATA[Parmitasari, Rika Dwi Ayu]]>;
<![CDATA[Fathurrahman, Fathurrahman]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 1 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v7i1.43332
<![CDATA[The research aims to discover how to build the concept of professionalism of State Civil Apparatus from a Sharia perspective when conducting the recruitment process. The research method used is a qualitative approach to interview techniques for how to build the concept of State Civil Apparatus professionalism during the recruitment process according to Sharia based on the experiences of people who have applied for work, for example, the experience of participating in applying for work and following the recruitment process of Civil Servant Candidates whose informants are three people from postgraduate students of UIN Alauddin Makassar. The results of the study found that the professionalism of State Civil Apparatus is associated with a Sharia perspective, so the two important things that a professional State Civil Apparatus must possess are competence and integrity, then connected with three principles that are fulfilled, namely justice, honesty, and trustworthiness in order to fulfill accountability and according to criteria and benefits for organizations and society in providing the best service because it uses a Computer Assisted System (CAT) system so that participants and the general public can see the value directly so that the intention to commit fraudulent practices will not be carried out because the general public sees the value of participants can increase public trust.]]>
<![CDATA[QUALITY OF FINANCIAL STATEMENTS: THE IMPACT OF HUMAN RESOURCE QUALITY AND INTERNAL CONTROL SYSTEM ]]>
<![CDATA[Maryunizah, Dewi]]>;
<![CDATA[Delvi, Yulianda]]>;
<![CDATA[Ahmad Munawar, Niknik]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 1 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v7i1.43603
<![CDATA[This research was conducted to determine the influence of the quality of human resources and internal control on the quality of Bandung City regional tax financial statements. The method used in this study is an associative descriptive method, with the data collection technique using a questionnaire as a research instrument; the statistical analysis method used in this study is multiple regression analysis. The primary data in this study was sourced from the Bandung City Regional Tax Revenue and Financial Management Office. The sample is the financial staff at the Bandung City Tax Finance Office, with as many as 50 respondents. Human Resources Quality significantly influences the Quality of Financial Statements. Internal Control Systems do not considerably affect the Quality of Financial Statements. The results of this study provide an overview to government agencies about the importance of improving the quality of human resources and the effectiveness of internal control to ensure better quality of financial reports. Thus, agencies can focus on developing employee competencies through training, certification, and relevant career development programs.]]>
<![CDATA[DETERMINANT FACTORS OF CUSTOMER SATISFACTION : EVIDENCE ON UNWIM FUTSAL SPORT ]]>
<![CDATA[Amelia, Risna]]>;
<![CDATA[Nurhidayati, Ninin]]>;
<![CDATA[Hadiaty, Fifit]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 1 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v7i1.43604
<![CDATA[The purpose of this study was to find out how product quality, price, customer satisfaction and how much the influence is on customer satisfaction at Unwim Futsal Sport. In this study, there are three variables, those are product quality as the independent variable (X1), then price as the independent variable (X2) and customer satisfaction as the dependent variable (Y). The method used is descriptive analysis method to identify the problem of how product quality, price and how customer satisfaction are at Unwim Futsal Sport. Meanwhile the verificative analysis method is used to identify the problem of how much the influence of product quality and price have on customer satisfaction at Unwim Futsal Sport. The data collection technique uses primary data including interviews, observations and questionnaires that distributed to 100 respondents of Unwim Futsal Sport customers. As for the secondary data is obtained through literature study. To measure the effect of product quality and price on customer satisfaction, the researcher uses simple linear regression analysis and the coefficient of determination with the MSI and SPSS 20 programmes For Windows. Based on the results of the research, Product Quality has a significant effect on Customer Satisfaction. Price has a significant effect on Customer Satisfaction. Based on the results of simultaneous tests, Product Quality and Customer Satisfaction have a significant effect.]]>
