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Avid Leonardo Sari
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INDONESIA
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY)
Published by UIN Sunan Gunung Djati Bandung
ISSN : 26559420     EISSN : 2656548X     DOI : 10.15575/aksy
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 10 Documents
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Search results for , issue "Vol. 7 No. 2 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah" : 10 Documents clear
THE EFFECT OF FINANCIAL LITERACY, FINANCIAL ATTITUDE, AND PERCEIVED RISK ON FINANCIAL MANAGEMENT BEHAVIOR IN USING BUY NOW PAY LATER (BNPL) Retnaningrum, Kartika; Siti Sundari
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 2 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v7i2.45602

Abstract

This study focuses on inspecting the influence of financial literacy, financial attitudes, also perceived risk on the financial management behavior of BNPL users through a quantitative approach. The study population includes Generation Z and Millennials (aged 20–34) who are BNPL users in Surabaya. The sampling technique employed was random sampling, resulting in 166 respondents. Data was collected via an online questionnaire (Google Form) and inspected utilizing Partial Least Squares-Structural Equation Modeling (PLS-SEM). The study outcomes revealed that financial literacy, financial attitudes, and perceived risk influence financial management behavior among BNPL users in the Generation Z and Millennial populations in Surabaya. The better the financial literacy, financial attitudes, and perceived risk, the more it encourages rational, wise, and controlled financial management behavior when utilizing BNPL. This research contributes to the literature on the application of prudent financial management behavior in the usage of BNPL. It provides input for the government and service providers in formulating regulations that support the effective development of BNPL fintech.
THE INFLUENCE OF FINANCIAL LITERACY, RELIGIOSITY, AND BRAND IMAGE ON MILLENNIAL INTEREST IN ISLAMIC INSURANCE: AN EMPIRICAL STUDY IN SOUTH JAKARTA Effi Abidah, Erina; Mihajat, Muhammad Iman Sastra
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 2 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v7i2.45639

Abstract

This research investigates the impact of financial literacy, religiosity, and brand image on the millennial generation's desire to use Islamic insurance in South Jakarta. This research employs a quantitative methodology via a survey instrument, with 100 participants chosen via purposive selection. Surveys gathered data, which SPSS software analysed using multiple linear regression. The study findings indicate that financial literacy, religiosity, and brand image greatly affect the millennial generation's interest in using Islamic insurance, contributing 53% to this desire. This effect arises when financial literacy improves comprehension of the product, religiosity fosters the alignment of financial choices with spiritual beliefs, and brand image cultivates confidence in service providers. Conversely, the other 47% is shaped by external variables like economic circumstances, cultural influences, individual motivation, and product accessibility, which impact consumer choices. This research suggests that we should enhance digital financial literacy, strengthen brand image, and include Islamic principles in services to increase millennial interest in Islamic insurance.
UNPACKING VALUE: HOW BUSINESS STRATEGY, OWNERSHIP, AND PERFORMANCE SHAPE STOCK PRICES OF LQ45 MANUFACTURING FIRMS (2019–2023) Junianto, Prima Ayu Novita; Agung Gde Satia Utama , Anak
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 2 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v7i2.45825

Abstract

This study examines the interplay between business strategy, corporate performance, and managerial ownership in shaping the stock prices of LQ45listed manufacturing firms in Indonesia from 2019 to 2023. Despite analogous financial metrics, it addresses persistent valuation asymmetries between StateOwned Enterprises (SOEs) and nonSOEs. An integrativecomparative analytical framework is developed, positioning ownership structure as a moderating variable within the dynamics of an emerging market. Employing a quantitative methodology, the study applies panel data regression to test directional causality across key indicators, including Asset Utilisation Efficiency (AUE), Return on Equity (ROE), Return on Assets (ROA), Earnings per Share (EPS), and the proportion of managerial ownership. The empirical workflow comprises five sequential stages: (1) computation of financial ratios, (2) strategic categorisation via quintile scoring, (3) regressionbased model estimation, (4) diagnostic testing for normality (Kolmogorov–Smirnov) and heteroskedasticity, and (5) comparative testing moderated by ownership classification. Findings reveal AUE as a statistically significant determinant of stock price behaviour, while corporate performance and managerial ownership exhibit relatively weaker isolated effects. The study offers strategic insights for capital market actors and public sector stakeholders navigating valuation complexities in the postpandemic era.
MODEL OF PREDICTING FINANCING AMOUNTS THROUGH THIRD-PARTY FUNDS, LIABILITIES, AND EQUITY Widiawati; Mudzakir, Ahmad; Suteja Wira Dana Kusuma
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 2 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v7i2.45856

Abstract

The amount of financing is a means for banks to gain profits. However, financing cannot be done haphazardly because of the risk of financing problems. For this reason, special considerations are needed in determining the amount of financing at the bank. This research aims to analyze the model for determining the amount of financing through third party funds, liabilities and equity. This research is research using a quantitative paradigm with an associative approach to analyzing cause and effect relationships. Data analysis uses regression analysis, t test statistics, f test statistics and coefficient of determination. The results of the analysis show that third party funds have a positive and significant effect on the amount of financing with a coefficient of determination of 63.2%. Liabilities have a significant positive effect on the amount of financing with a coefficient of determination of 63.4%, while equity has a significant negative effect. With an accurate predictive model, bank management can develop more targeted financing strategies based on projections of available funds from third parties, liabilities, and equity, thereby optimizing resource allocation so that financing does not exceed the bank's liquidity capacity. The model results can provide insight into whether third parties or equity growth needs to be increased to encourage certain types of financing (e.g., MSME financing or mortgages).
UNMASKING TAX STRATEGIES: THE ROLE OF TRANSFER PRICING AND CAPITAL INTENSITY IN INDONESIA’S MINING SECTOR Grediani, Evi; Jati , Budhi Purwantoro
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 2 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v7i2.45865

Abstract

Research related to Tax Avoidance is still an interesting topic to research, especially in Indonesia, which is trying to minimize tax avoidance practices. This research aims to examine the influence of transfer pricing and capital intensity on tax avoidance. The measurement of each variable is using the effective tax rate/ETR (for the tax avoidance variable), the amount of receivables from related parties (for the transfer pricing variable), and the ratio of fixed assets divided by total assets (for the capital intensity variable). For this research, the Author used a purposively selected sample, namely mining sector companies. The model was tested using multiple linear regression. The test results prove that transfer pricing has no influence, and capital intensity has a positive influence on tax avoidance. The research results can provide input for developing regulations related to tax avoidance practices.
DETERMINANT OF ISLAMIC BANK SUKUK RATINGS IN INDONESIA Hutagalung, Muhammad Wandisyah R; Fitria Ana Siregat; Bella Arisha; Ella Zefriani Nasution
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 2 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v7i2.45878

Abstract

This study aims to model the factors influencing the Sukuk Ratings at Sharia Commercial Banks in Indonesia by examining key financial variables, including Return on Assets, Return on Equity, Firm Size, Stock Profit, and Debt-to-Equity Ratio. Sukuk ratings provide crucial information for potential investors to assess the risk and return of purchasing specific sukuks. A decline in Sukuk ratings, as observed in this research, could reduce investor interest and increase the risk of default. Sukuk levels, issued by authorized rating agencies, are essential for enabling investors to estimate the risks associated with their investments. Using a quantitative approach with panel data from the PEFINDO website covering three Sharia Commercial Banks from 2021 to 2023, this research applies the Common Effect Model for regression analysis. The findings indicate that variables ROA, ROE, Firm Size, and Stock Profit significantly influence Sukuk Ratings, while DER does not. The coefficient of determination (R²) is 0.77895, indicating that these independent variables explain 77.895% of the variance in sukuk ratings. This model provides valuable insights for investors and regulators in understanding the factors affecting sukuk ratings, thereby aiding better decision-making, enhancing investor confidence, and supporting the growth of the Islamic capital market.
EXPLORING DIGITAL WAQF IN INDONESIA: STRATEGY FOR OPTIMIZING ACCOUNTABILITY AND TRANSPARENCY Latiefa Salsabila, Fauziyah; Rini; Soelistiyono, Anitiyo
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 2 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v7i2.45931

Abstract

This research aims to explore the strategies of BMM and BSI Maslahat in optimizing accountability and transparency in digital waqf instruments. This research uses a qualitative approach with two case studies, where the data collected is then analyzed using the Miles, Huberman, and Saldana modeling technique with the help of the NVivo 12 application. Using the Theory of sharia governance as a grand Theory, this research produces findings on the strategies carried out by both institutions in optimizing accountability and transparency, namely: conducting regular independent audits, forming an independent oversight committee, implementing the Waqf Core Principles (WCP), providing an online platform, involving all stakeholders, providing open financial reports on the website, and implementing a blockchain-based reporting system. By exploring and analyzing institutional strategies for accountability and transparency in waqf management through digital waqf instruments, this research can provide new insights into understanding the growing phenomenon of waqf fund management. In addition, the results of this study can be utilized by the general public as information that can be utilized by the general public as information that can increase public trust and participation in giving cash waqf. Therefore, this research argues that strengthening accountability and transparency will optimize digital waqf fundraising instruments to encourage the growth of waqf in Indonesia
GREENER REPORTS, CLEANER BOOKS? THE IMPACT OF SUSTAINABILITY DISCLOSURES ON EARNINGS MANAGEMENT IN ASEAN’S DEVELOPING ENERGY SECTOR Ari Novalisa Ramadanti; Dyah Febriantina Istiqomah
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 2 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v7i2.46073

Abstract

Financial reports represent a form of corporate accountability to stakeholders used for decision-making and evaluating management performance. However, users often focus solely on profit figures without understanding the underlying processes, creating opportunities for management to engage in earnings management practices. These practices can be minimised by disclosing sustainability reports that enhance transparency and reduce information asymmetry between management and stakeholders. This research aims to determine the influence of sustainability disclosure on earnings management in energy sector companies in five developing ASEAN countries (Indonesia, Malaysia, Thailand, Philippines, and Vietnam). The sample was selected using purposive sampling and consisted of 105 companies from 2021 to 2023. Eviews 12 software was used to test the data in this study with an analysis technique using panel data regression. The results of this study indicate that sustainability disclosure influences earnings management. This research encourages regulators to develop more effective and mandatory sustainability reporting policies and standards for the energy sector. Also, it motivates energy companies to improve the quality and quantity of their sustainability disclosure to enhance financial transparency and reduce earnings management practices.
THE ROLE OF SHARIA COOPERATIVES IN SUPPORTING THE SUSTAINABLE DEVELOPMENT GOALS (SDGs) 2030 IN MEDAN CITY Barus, Elida Elfi; Al Mujadid, Nabil Shawab; Umar, M. Ridwan; Endri Dores; Nabila Rizsyalwa Zahra
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 2 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v7i2.46230

Abstract

The implementation of the SDGs in Indonesia and Medan in particular still faces several challenges, such as poverty and inequality. Therefore, an active role from various parties, including sharia cooperatives, is needed to support the implementation of the SDGs. This article aims to analyze the role of sharia cooperatives in supporting the achievement of the 2030 Sustainable Development Goals (SDGs) in the city of Medan. The methodology of  this scientific paper uses a quantitative method with the Analytical Hierarchy Process (AHP) analysis technique. Data sources were obtained from 12 sharia cooperatives in Medan City by involving 45 respondents consisting of cooperative administrators, members, and related stakeholders through questionnaires and interviews. The results show that sharia cooperatives in Medan City have a contribution to the SDGs, especially in the goals of poverty alleviation, economic growth and decent work, and reducing inequality. The role model of sharia cooperatives in supporting the SDGs developed in this article demonstrates that the primary priority is the innovation of sharia cooperative products and services in Medan City, followed by the second priority of strengthening the capacity of sharia cooperatives. The third priority is the expansion of networks and access to cooperatives and the last priority is the partnership and collaboration of sharia cooperatives in the city of Medan. The implications of this article have a theoretical impact on the future model analysis and development of sharia cooperatives. They can also inform the practical development of innovations and services of sharia cooperatives as a strategic instrument in achieving the 2030 SDGs in the city of Medan.
LOCAL ECONOMIC DEVELOPMENT STRATEGY THROUGH HUMAN RESOURCE EMPOWERMENT IN THE MSME SECTOR IN MEDAN CITY Fadillah, Tri Dessy; Khairina; Arfan Ikhsan; Nazli Aisyah Amin
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 2 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v7i2.46252

Abstract

This study aims to analyze local economic development strategies through human resource empowerment in the MSME sector in Medan City. The methodology of this research employs a descriptive qualitative approach, collecting data from primary sources by distributing questionnaires to respondents using the pentahelix collaboration model (ABCGM), comprising academics, businesspeople, communities, government, and media. Analysis technique by analyzing the integration of SOAR matrix strategies (Strength, Opportunity, Aspiration, and Result). The results of the analysis show that the MSME development strategy produces four strategies, namely: (1) comprehensive training and mentoring programs for human capital formation, (2) development of the MSME digital ecosystem towards a knowledge-based economy, (3) strengthening the PentaHelix collaboration (ABCGM) as a governance innovation, and (4) developing industrial clusters based on local potential for regional competitive advantage. The study's findings have profound implications for the development of MSME policy at local, regional, and national governance levels. The validated strategic framework provides compelling evidence in support of integrated policy approaches that deliberately transcend traditional sectoral boundaries and administrative silos, arguing for comprehensive policy coordination mechanisms that address MSME development as a complex, interconnected challenge rather than a series of discrete problems. The research highlights the critical importance of developing an institutional framework, suggesting that policy attention should prioritize governance structures and coordination mechanisms over narrowly focused program-specific interventions that fail to address systemic constraints on MSME growth and competitiveness.

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