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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 192 Documents
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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 Estu Elkasysyaf; Fitri Astuti
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 5, No 1 (2023): AKSY: 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.v5i1.25534

Abstract

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 
ANALYSIS OF THE APPLICATION OF THE STATEMENT OF FINANCIAL ACCOUNTING STANDARDS (PSAK) 106 CONCERNING MUSYARAKAH FINANCING AT BANK BRI SYARIAH BRANCH OFFICE BANDUNG CITARUM Dimas Hardiansyah; In’amul Aufa
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 5, No 1 (2023): AKSY: 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.v5i1.25530

Abstract

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
THE EXISTENCE OF GREEN SUKUK AS A SUSTAINABLE ISLAMIC FINANCIAL INVESTMENT INSTRUMENT Khabib Musthofa; Elman Nafidzi
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 5, No 1 (2023): AKSY: 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.v5i1.25535

Abstract

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
HEALTH LEVEL ANALYSIS OF PT. BANK BJB USING THE CAMEL METHOD Wildan Army Abdillah; Muhammad Iqbal Nurfauzan
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 5, No 1 (2023): AKSY: 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.v5i1.25531

Abstract

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
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) Mohamad Nugroho; Astrid Dita Meirina Hakim
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 5, No 1 (2023): AKSY: 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.v5i1.25536

Abstract

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
THE INFLUENCE OF FINANCIAL LITERACY AND PROMOTION LEVEL ON THE INTEREST IN USING ISLAMIC BANK PRODUCTS IN STUDENTS OF UIN SUNAN GUNUNG DJATI BANDUNG Yumni Alfiah Rihadatulaisy; Anindhyta Putri Trisyanti
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 5, No 1 (2023): AKSY: 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.v5i1.25532

Abstract

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.
PERKEMBANGAN FINTECH SYARIAH DAN REGULASI HUKUM: SEBUAH KAJIAN LITERATUR Ahmad Abdul Gani
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 5, No 1 (2023): AKSY: 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.v5i1.26428

Abstract

Tujuan penelitian ini adalah untuk menggali dan memahami bagaimana regulasi hukum beradaptasi dengan perkembangan fintech syariah yang dinamis dan berkembang pesat, serta tantangan hukum yang muncul dalam konteks tersebut. Artikel ini memaparkan perkembangan fintech syariah dan regulasi hukumnya melalui metode kualitatif dan studi pustaka. Studi ini mengidentifikasi bahwa regulasi hukum harus terus diperbarui untuk mengimbangi inovasi dalam industri fintech syariah, dengan mempertimbangkan prinsip-prinsip syariah dan kebutuhan pengguna. Penelitian ini juga mengemukakan bahwa meski tantangan hukum signifikan ada, namun melalui regulasi yang tepat, perkembangan lebih lanjut dari fintech syariah dapat difasilitasi.
PENERAPAN PRINSIP EKONOMI SYARIAH DALAM INDUSTRI KEUANGAN GLOBAL: SEBUAH KAJIAN LITERATUR Ahmad Abdul Gani
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 4, No 1 (2022): AKSY: 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.v4i1.26426

Abstract

This scientific article attempts to explore and understand how Islamic economic principles are applied in the global financial industry. In the context of globalization and global economic integration, this analysis is becoming increasingly important, along with increasing demand and rapid growth in the Islamic finance sector. This article uses the literature review method to explore various previous studies and relevant literature. In this regard, this article discusses the basic concepts of Islamic economics, Islamic financial principles and instruments, and how these principles are applied and practiced in the global financial industry. Furthermore, this article evaluates the extent to which Islamic economic principles can make a positive contribution to stability and fairness in the global financial system. The findings from this study indicate that the application of sharia economic principles can help create a more stable, fair and sustainable financial system. In addition, this article also identifies some of the challenges and obstacles in applying these principles and offers some recommendations for further research in this area.
STUDI KOMPARATIF TENTANG HUKUM EKONOMI SYARIAH DAN HUKUM EKONOMI KONVENSIONAL: SEBUAH PERBANDINGAN METODOLOGI DAN PRAKTIK Gani, Ahmad Abdul
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 4, No 2 (2022): AKSY: 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.v4i2.26427

Abstract

In the era of globalization and technological advances, an understanding of economic law, both sharia and conventional, is becoming increasingly important. This article examines the comparison between Islamic economic law and conventional economic law in the context of methodology and practice. This study uses a descriptive and comparative analysis approach by reviewing various literature and previous research. The results of the study show that although they have different principles and principles, these two legal systems have several things in common, such as a focus on economic stability and consumer protection. However, the sharia economic law system emphasizes the aspects of fairness, transparency and risk sharing, while conventional economic law tends to focus on the aspects of profit and risk management. This article also shows that in some cases, the principles of Islamic economic law can provide innovative and sustainable alternative solutions to contemporary economic challenges. The conclusion of this article emphasizes the importance of better understanding and dialogue between the two legal systems to achieve the goal of a more inclusive and sustainable economy.
REFLEKSI NILAI “MOPO’O TANGGALO DUHELO” DI BALIK PENDAPATAN OLEH KUSIR BENDI: STUDI ETNOMETODOLOGI ISLAM Mohamad Anwar Thalib
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 5, No 2 (2023): AKSY: 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.v5i2.29403

Abstract

Abstract This study aims to reflect on the local cultural values behind the practice of income accounting by bendi drivers. This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The results of the study found that the way the bendi drivers earn income when they are at the base is through something other than a queuing or lane system. Prospective passengers are free to choose which buggy they want to rent. The income accounting practice is conditional on local cultural values in the form of “mopo’o tanggalo duhelo” " which means full of patience. The results of this study contribute to the presence of the local culture-based income accounting concept. Keywords : Bendi, Income, Local Culture, Gorontalo, Islamic Ethnomethodology

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