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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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MENGESTIMASI EFEK KEBIJAKAN DIVIDEN DAN HARGA SAHAM TERHADAP NILAI PERUSAHAAN DI JAKARTA ISLAMIC INDEKS Hesi Eka Puteri
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.v5i2.29207

Abstract

This study analyzes the effect of Dividend Policy and Stock Prices on Firm's Value listed on the Jakarta Islamic Index in 2017-2021. The issue of firm's value and its determinants is an important study in the Jakarta Islamic Index, due to the growing enthusiasm for sharia stocks listed on the Jakarta Stock Exchange. The data in this study is secondary data obtained from the Jakarta Islamic Index, with a total sample of 13 companies registered in the 2017-2021 analysis period. Panel data regression is used in this study by selecting the Fixed Effect (FE) Model as the estimation method. Findings have revealed that firm value is influenced by stock prices (closing price), but dividend policy has no effect on firm value. As much as 25.99% of the variation in firm's value achievements can be explained by dividend policy and stock prices, while 74.01% is explained by other factors outside the model. An increase in stock prices can increase firm's value positively. An increase in stock prices can increase firm's value while dividend policy is not proven to be able to increase firm's value as measured by Price To Book Value. These findings have practical implications for policy makers, especially for companies listed on the Jakarta Islamic Index in order to maintain good control over financial decisions and stock prices because they affect firm value. The stock price is a reference for investors to decide to invest because the stock price shows the performance of the issuer.
ANALISIS PEKERJAAN DAN DESAIN PEKERJAAN KARYAWAN PADA LEMBAGA RELAWAN NUSANTARA CABANG BANDUNG Dedi Suyandi
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.v5i2.29397

Abstract

Abstract This study aims to analyze the work and job design of employees at the Bandung branch of the archipelago volunteer institution. This research uses qualitative methods of informant selection determined according to objectives. The implementation of the analysis is directed to review the analysis of existing positions, but in the process of extracting data remains based on the actual daily activities of the position holder through a predetermined data collection method. Job analysis is a procedure carried out by an organization to determine the responsibilities, authority and skill requirements required of the job and the type of people to be employed. Job analysis is conducted to measure and identify employee performance in order to achieve organizational goals more effectively. Job analysis is often referred to by various terms such as job analysis, activity analysis, task analysis. Job analysis can be carried out by an organization because several basic things are the reasons for carrying out the job analysis. The existence of this job analysis is useful for placing employees according to their skills and also as a realistic standard of work performance. Therefore, job analysis and job descriptions are very important to be carried out by an organization. Keywords: Job Analysis, Job Design, Job Descriptio
PENTINGNYA AKUNTANSI SYARIAH DI ERA MODERN Ika Darma Yuni; Fadhillah Insani; Nurlaila Nurlaila
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.v5i2.29208

Abstract

This essay aims to determine the value of Islamic accounting in the contemporary world. The most famous examples of accounting fraud techniques are the Enron and Arthur Anderson scandals. Naturally, it is unlikely that this state of affairs will occur again in the future. The key elements of the Islamic accounting concept are explained in this essay. The descriptive qualitative research methodology used in this essay. And it can be concluded that despite the fact that many businesses are starting to transition to using Islamic principles, Islamic accounting still feels isolated in Muslim-dominated countries. Many people still believe that this is all a ruse because they have not fully implemented the concept of sharia. Sharia accountants understand the principles of the Islamic religion and will realize that if they engage in deviant behavior, they will not only be punished by their superiors but will also be held accountable for their behavior before Allah swt. As if it is still being debated, sharia accounting is important because everything is accounted for not only to superiors or management.
ANALISIS KONTRIBUSI PEMBIAYAAN MURABAHAH PADA PENINGKATAN PENDAPATAN USAHA MIKRO KECIL MENENGAH DI BMT MASLAHAH Faruk Faruk; Muhammad Thufaili Ubaidillah; Faisal Budi Utomo
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.v5i2.29398

Abstract

Abstract This study aims to determine the contribution of Murabahah financing to business income of BMT Maslahah. Financing is the second product after savings which is used for the distribution of funds to be used by customers in various financing, while Murabahah financing is a type of financing used in the practice of buying and selling goods with a profit system. This murabaha product has minimal risk because there is no loss sharing like a mudharabah, so it becomes a reference for BMTs to become part of the income in the form of profit contributions through Murabahah products. Furthermore, this research is a type of descriptive qualitative research where the researcher conducts fieldwork to obtain information from informants who will later analyze the data to obtain optimal data validity in the results. The results of this study are the contribution of Murabahah financing at BMT Maslahah Bulak Banteng Surabaya that this product provides progress to the continuity of BMT operations consisting of BMT staffing to BMT operational expenses then from the customer side as additional capital. Keywords: Contribution, Murabaha Financing, Income BMT
PEMODELAN NILAI PERUSAHAAN MELALUI KEBIJAKAN DIVIDEN MENGGUNAKAN SEM-PLS Anisa Ilmia; Elsa Yulandri
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.v5i2.29209

Abstract

Maximizing company value is an important factor for companies to maintain the survival of the company. This study aims to examine the determinants of factors that affect company value through dividend policy as an intervening. Researchers using PT. Telkom Indonesia as the object of research. This research approach uses quantitative descriptive, namely SEM-PLS pathway analysis to test hypotheses that have been formed. The findings of this study that financial performance and dividend policy have no effect on the company value of PT. Telkom Indonesia, Tbk. Through these findings, researchers provide information to investors that PT. Telkom Indonesia, Tbk is a stable stock and does not need to worry about company value even though there are fluctuations in stock price, dividends, and other financial performance.
BAGAIMANA PANDANGAN ISLAM TERHADAP TRANSAKSI ARISAN?: SEBUAH STUDI LITERATUR Ghofar Taufik; Rohyana Nur Isnaeny; Uswatun Hasanah
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.v5i2.29400

Abstract

Abstract This study aims to examine arisan transactions in Indonesia from an economic perspective in general and an Islamic economic perspective in particular. Along with the development of times and culture, so do human needs. Man has been given freedom of worship, but with limited freedom. A wide variety of practices and transactions are evolving today to meet needs. One example of a practice that is commonly found in the community is social gathering. This type of research is qualitative research with a literature study approach. Data were obtained from articles and journals from pre-existing research. The results showed that arisan when viewed from its acquisition, there are two forms of arisan, namely arisan goods and arisan money. Based on an economic perspective, social gatherings can be a means of saving, helping business sustainability, and can also be used as a business strategy. Meanwhile, from an accounting perspective, arisan is interpreted as an investment activity with the motive of avoiding inflation. Islamic economics views arisan as a transaction that can be punished mubah (permissible) as long as it does not contain elements that do not contradict the principle of muamalah. Keywords: Arisan, Islamic Economics, Muamalah
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD) DAN FINANCIAL SLACK TERHADAP KINERJA KEUANGAN Pujangga Abdillah; Szabyna Regytha x Regytha Aura Gunawan; Suprapti Suprapti; Adi Suprayitno
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.v5i2.29210

Abstract

The objective of this study is to examine CSRD (Corporate Social Responsibility Disclosure) and financial slack affect financial performance. The state of the global industry continues to develop, making the company's business processes also develop. This economic progress is also accompanied by a decrease in environmental aspects with environmental damage in recent years. Disclosure of non-financial factors such as Corporate Social Responsibility (CSRD) indicators by companies aims to provide additional information about company performance that is not visible in annual report data or financial statements. The population of this study is the Indonesia Stock Exchange between 2020 to 2022. The sample of 768 observations was taken using a judgment sampling technique and quantitative approach. The findings of this study show that CSRD affects company performance as measured by Return on Assets (ROA). In other words, better CSRD standards can make companies perform better. The findings of this study also show that financial slack can improve company performance in the future.Keywords: Firm Performance, Financial Slack, CSRD
MITIGASI PEMBIAYAAN BERMASALAH PADA BMT UGT SIDOGIRI CABANG LARANGAN SIDOARJO Imam Mawardi
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.v5i2.29401

Abstract

Abstract This research has problematic financing implemented by Baitul Mal Wa Tamwil, so early prevention in financing can be effective and efficient. The positive impact operated by the Baitul Mal Wa Tamwil Institute in the welfare of the community and especially for small communities. This research method is descriptive qualitative. Data analysis techniques, namely from field studies and literature studies. The results of the research are to quantify problematic financing, it is carried out with preventive, detective, and curative mechanisms, there is problematic financing because the cause is an error on the part of the BMT Institution, then a lack of accuracy to conduct a survey in analyzing financing. There are other factors in the business that have been practiced by members due to factors from outside the BMT UGT Sidogiri Institute. The implementation in this research is that the financing supervision strategy implemented in the form of preventive, detective, and curative stages at the BMT UGT Sidogiri Sidoarjo Branch is effective enough to reduce problematic financing. Keywords: Mitigation, Problematic Financing, BMT UGT Sidogiri Sidoarjo Branch
LITERASI INVESTASI DAN FINANCIAL SELF EFFICACY TERHADAP KEPUTUSAN INVESTASI KELOMPOK STUDI PASAR MODAL SE KABUPATEN JOMBANG Lik Anah; Choirun Nisful Laili; Lilis Sugi Rahayu Ningsih
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.v5i2.29395

Abstract

Abstract This study aimed to determine the effect of Capital Market Investment Literacy and Financial Self Efficacy on the Investment Decisions of the Capital Market Study Group Investment Galleries throughout Jombang Regency Investing in the capital market that can be made by all people, especially young people. The Indonesia Stock Exchange also continues to improve capital market education among young people by opening investment galleries in universities with various educational activities and services for opening investment accounts in the capital market. This research using quantitative descriptive with purposive sampling technique in the capital market study group in Jombang. Analysis data using multiple linear regression, with the t-test, F test, and the coefficient of determination. The results shows that capital market investment literacy has a significant influence on investment decisions. Financial self-efficacy has a significant effect on investment decisions Capital market investment literacy and financial self-efficacy have a simultaneous effect on investment decisions in the capital market study group investment galleries throughout Jombang Regency. Keywords: Literacy, Self Efficacy, Decisions, Investment
FINANCIAL LITERACY AMONG MILLENNIALS AND ITS RELATIONSHIP WITH FINANCIAL KNOWLEDGE, SKILLS, ATTITUDES AND BEHAVIORS Damayanti, Umi Rachmah; Nirmala, Ade Ria; Nurani, Ratna
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 2 (2024): 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.v6i2.35138

Abstract

This research aims to determine the level of financial literacy among the millennial generation in Pekanbaru City and understand the influence of financial knowledge, attitudes, and skills on financial behavior. The practical implications of this research are significant, as it can provide insights into how financial literacy can be improved among millennials. This research uses multiple linear regression analysis by conducting reliability and validity tests, classical assumption tests, and hypothesis tests. This type of research is quantitative descriptive research with a sample size of 100 respondents from the millennial generation in Pekanbaru City who have met the sample criteria. The research findings show that financial knowledge, attitudes, and skills positively and significantly affect financial behavior among the millennial generation in Pekanbaru. The coefficient of determination (R2) with an adjusted R square value of 0.876 or 87.6% shows that financial knowledge, attitudes, and skills influence 87.2% of financial behavior. In comparison, the remaining 12.4% is influenced by other variables not used in this research. Therefore, it is hoped that the millennial generation can implement their financial behavior well, not just following trends but considering the benefits they get from every financial decision. It is hoped that the government can also provide education regarding financial management behavior through advertising, social media, or outreach to the public, fostering a hopeful and optimistic future.

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