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Avid Leonardo Sari
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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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DOES FIRM VALUE MATTER? EMPIRICAL EVIDENCE FROM INDONESIA Putro, Guruh Marhaenis Handoko; Imawan, Amrizal; Megasyara, Ira; Febrianti, Devi
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.v6i2.34719

Abstract

The COVID-19 pandemic has hurt the entire government and corporate financial system, making it difficult for businesses to distribute dividends. During the COVID-19 epidemic, this study examines the possible impact of financial statements on firm value by considering dividend policy as a moderating factor. This research employs a quantitative methodology, utilizing purposive sampling techniques and secondary data. The sample data includes all public companies listed on the Indonesia Stock Exchange between 2020 and 2022. There are 127 sample data. We conducted the test using SmartPLS software. Researchers looked at three financial parameters: profitability, leverage, and liquidity. The research results show that leverage and profitability, not liquidity, can influence firm value. The impact of dividend policy on the relationship between profitability and company value is evident, while it does not affect leverage or liquidity. To identify this problem accurately, the researchers used signal theory to get accurate results in identifying this problem. We hope the research results will alert investors to exercise caution when purchasing shares, particularly in manufacturing companies.
ANALYSIS OF FINANCIAL ACCOUNTING STANDARD STATEMENT 71 ON PROVISIONING FOR RECEIVABLE LOSSES Mustafa, Nurhikmah; S, Masnawaty; Azis, Fajriani
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 1 (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.v6i1.31610

Abstract

This study aims to analyze Financial Accounting Standard Statement 71 on the provision of receivable losses at PT Pelindo Jasa Maritim Subholding. Data collection techniques are carried out by conducting interviews and documentation. The data analysis technique is carried out by descriptive analysis by describing the findings based on the results of the data collected. The results of this study are that PT Pelindo Jasa Maritim has suppressed the movement of the impairment loss reserve in 2020 by 20.86%, while allowance for impairment losses for 2021 is 9.72% so it can be concluded that the determination, recognition and measurement of the impairment loss reserve at PT Pelindo Jasa Maritim, has been in accordance with Financial Accounting Standard Statement 71 from 2020-2021 even though seen from the percentage of credit still fluctuates. Financial Accounting Standard Statement 71 is very helpful in financial reporting and a significant allowance for impairment losses is included in the calculation of credit losses, the determination of this reserve depends on how much the four estimated future cash flows are to determine individual reserves.
EFFECTS OF GENDER MODERATION: LOCUS OF CONTROL, ORGANIZATIONAL BEHAVIOR, BUDGET PLANNING, EMPLOYEE PERFORMANCE Mareta, Yesi Restia; Martika Sari, Yetri; Devi, Yulistia
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.v6i2.36218

Abstract

The purpose of this study is to analyze how the performance of employees in the organizational bureau of the Lampung Provincial Regional Secretariat, in order to improve their performance, is influenced by individual beliefs, both internal and external, cooperation and responsibility. The research data was collected using a questionnaire and obtained from 42 respondents who are employees at the Lampung Provincial Regional Secretariat Organization Bureau. This study uses a quantitative approach of primary data with research instruments using the questionnaire method, namely distributing questionnaires, then the results are collected and analyzed using SEM-PLS analysis with SmartPLS 3 software. The study results showed that locus of control did not affect employee performance, organizational behavior did not affect employee performance, and budget planning affected employee performance in the Lampung Provincial Regional Secretariat Organizational Bureau. Then, the gender moderation test, which aims to understand if and how gender differences influence the relationship between locus of control, organizational behavior, and budget planning to employee performance, found that gender does not play a significant role in these relationships. The realization of a budget plan must be determined by something other than the difference between men and women in the organizational bureau of the Lampung provincial regional secretariat.
THE EFFECT OF PRICE AND SERVICE QUALITY ON CUSTOMER SATISFACTION OF GOJEK USERS Pratama, M Aditiya; Kusumastuti, Ratih
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 1 (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.v6i1.31511

Abstract

This study aims to investigate the effect of price and service quality on customer satisfaction of Gojek service users in Jambi City. In a modern society that is increasingly adopting technology, Gojek as an online transportation service provider offers a variety of products and services, leading the market in Indonesia. This study involved 50 students majoring in accounting from Jambi University who often use Gojek services. This research method adopts an associative research approach with analysis involving validity, reliability, normality, multicollinearity, and heteroscedasticity tests, as well as multiple linear regression analysis with SPSS version 23. The results showed that price and service quality have a significant influence on Gojek customer satisfaction. Price and service quality are positive, indicating the importance of setting the right price and improving service quality in increasing customer satisfaction. The coefficient of determination is 82.7%, indicating the model can explain variations in customer satisfaction. A flexible pricing strategy and improved service quality can strengthen relationships with customers and maintain competitiveness in the online transportation service market. By understanding the factors that influence customer satisfaction, companies can continuously improve their services according to local customer expectations and needs.
ANALYSIS OF FACTORS INFLUENCING INTENTION IN USING ACCOUNTING INFORMATION SYSTEMS FOR REVENUE AND ZAKAT MANAGEMENT BY MICRO, SMALL AND MEDIUM ENTERPRISES IN E-COMMERCE Zaid, Zaid; Susilawati, Endang; Mukti, Zisca Marcellina; Pratondo, Katon; Al Bahy, Mahbub Pasca
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.v6i2.34818

Abstract

Accounting information systems (AISs) have become indispensable enterprise management tools, serving as a vital resource for promoting administrative and financial processes, facilitating decision-making, and improving overall performance. Apart from business, AISs can also be developed as zakat for sharia. In this regard, AIS plays a role in calculating zakat, making zakat payment decisions, and assisting managers in zakat allocation. This function is very beneficial for business actors, especially MSME actors. The existence of AISs can make it easier for MSMEs to manage their revenue and zakat. So, MSMEs need to be able to adopt AISs. Unfortunately, research regarding the acceptability of AIS adoption for MSMEs has not yet been conducted. Therefore, this research examines the factors of acceptance of AISs by e-commerce actors from MSMEs. By using the elements in the Technology Acceptance Model (TAM), such as Perceived ease of use (PEU) and perceived usefulness (PU) through quantitative methods and Partial Least Square Structural Equation Model (PLS-SEM) analysis, the results of data analysis in this study show that the influence of PEU and PU on IUAISs is positive and significant. This shows that IUAISs are influenced by two main variables from TAM (PEU and PU). Based on the results, this study implies that MSMEs that successfully adopt Accounting Information Systems (AISs) for revenue and zakat management can improve their administrative and financial efficiency, emphasizing the importance of understanding the factors influencing AIS acceptance among MSMEs.
ANALYSIS OF FINANCIAL FACTORS AND NON-FINANCIAL FACTORS AFFECTING AUDITOR SWITCHING Sofia, Khalida; Nur Apandi, R Nelly; Widarsono, Agus
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 1 (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.v6i1.33165

Abstract

This study aims to determine the effect of monetary and non-monetary components on voluntary auditor turnover. Management, board, and audit committee quality are examples of non-financial impacts. Factors such as business growth, financial problems, profitability, and liquidity are included in the assessment of financial elements. Auditors can be replaced by law or voluntarily. Quantitative methods are used in this research. Specifically, this study will investigate manufacturing companies in the food and beverage industry during the period 2018-2022. Random selection of 14 companies is used as a sample method. The data analysis method used is logistic regression analysis. The results showed that the factors of management quality, board of commissioners, and audit committee did not have a significant impact on the auditor's decision to voluntarily resign. Financial crisis, profitability, and liquidity have no positive impact on voluntary auditor turnover. However, company growth has an influence on voluntary auditor turnover.
ANALYSIS OF CAPITAL EXPENDITURE DETERMINANTS IN DISTRICTS/CITIES IN JAMBI PROVINCE Karim, M; Antoni, Syafrul; Oktarina, Karlini
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.v6i2.36846

Abstract

Regional Expenditures are details of regional income and expenditures within one year. Capital expenditure is one of the most important components of regional expenditures. Through capital expenditure, the budget prepared in the Regional Expenditures can be realized properly and correctly by improving services to the public. In this case, regional governments must be careful when allocating their resources. This research aims to analyze the influence of local revenue, general allocation funds, and special allocation funds on capital expenditure allocation. Capital expenditure plays a very important role in running the government system to improve community welfare and good governance. The population used in this research is all 11 regencies/cities in Jambi Province in 2018-2022. The sample in this research is this population due to data availability, while the data analysis technique used is multiple linear regression—analysis using SPSS. The research results show that local original income has a significant and positive effect on capital expenditure allocation, general fund allocation has no effect on capital expenditure, and special fund allocation also has no effect on capital expenditure. In contrast, local original income, General Allocation Funds, and special allocation funds simultaneously significantly impact capital expenditure allocation.
THE IMPLEMENTATION OF MUSYARAKAH FINANCING IN ISLAMIC BANKS IN INDONESIA IN RELATION TO DEFAULTS BUSINESS PARTNERS Sumiati, Sumiati; Akmaliyah, Akmaliyah
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 1 (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.v6i1.33163

Abstract

This research aims to analyze the implementation of musyarakah financing in Islamic banks in Indonesia related to the default of business partners.  The principal banking law states that the function of banking in Indonesia is to collect and distribute funds. Islamic banking law regulates various types of financing, including musyarakah financing. The method used in this research is descriptive analytical method using qualitative approach. The results of this research discussion show that legal protection for the parties in musyarakah financing in the event of default by business partners consists of: first, legal protection provided by law, namely protected by the Banking Law, especially Articles 1, 7 and 8, second, legal protection based on musyarakah contracts/agreements, in the form of : First, if the business partner has been classified into the collectibility of bad debts, the bank can confiscate the collateral and then proceed with the auction. Second, submitting the dispute to a Islamic arbitration body or court. Meanwhile, the efforts of Islamic banks if there are indications that there will be defaults by business partners in musyarakah financing are to addendum the contract.
STOCK PRICE : IMPACT OF SALES GROWTH (SG), CASH TURNOVER (CT) AND DIVIDEND PAYOUT RATIO (DPR) Suherman, Usep; Nurjanah, Fadila
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.v6i2.35022

Abstract

This research aims to analyze the influence of Sales Growth (SG), Cash Turnover (CT), and Dividend Payout Ratio (DPR) on Stock Price at PT. Hexindo Adiperkasa Tbk during the 2013-2022 period. The study methodology employed is a descriptive approach utilizing quantitative methods. The objective of this study is to elucidate the correlation between the independent variable and the dependent variable. The research focuses on PT. Hexindo Adiperkasa Tbk. The secondary data source is acquired from the company's official website's annual financial report. The data analysis involved descriptive tests, classical assumption tests, and quantitative testing such as linear regression analysis, correlation, coefficient of determination, and significance tests. The research results show that there are complex fluctuations between the observed variables. Partially, Sales Growth (SG), Cash Turnover (CT), and Dividend Payout Ratio (DPR) do not have a significant effect on Stock Price. Likewise, the three of them simultaneously have no significant effect on Stock Price. The implications of this research highlight the incompatibility of data with existing theory and provide insight into the factors that influence company stock prices. It is hoped that the results of this research can provide information as a basis for consideration, support, and contribution to the company.
ANALYSIS OF THE RELATIONSHIP BETWEEN FINANCIAL MANAGEMENT IN THE INTERNAL FOUNDATION KHOIRU UMMAH CILACAP Firdhaus, Faidzin; Ikhtiagung, Ganjar Ndaru; Hastuti, Hety Dwi
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 1 (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.v6i1.31674

Abstract

As one type of non-profit entity, the Foundation has a mandate from the Law of the Republic of Indonesia to be able to manage its finances properly. This study was conducted related to the financial management relationship between Khoiru Ummah Cilacap Foundation and the business entities under it, which was carried out to find out the current management conditions, compare them with the ideal management principles, and provide a proposed road map for improving financial management. The research was conducted using descriptive qualitative methods by collecting data through interviews and observations, which will then be analyzed to obtain an overview of a problem. From the analysis of the data obtained, it is known that currently the financial management of the Foundation has not been fully integrated, so that it can be proposed to plan concrete steps for the integration of financial management so that the Foundation can optimize the liquidity and cash flow available for the sustainability of the Foundation's operations and all its business entities.

Page 12 of 20 | Total Record : 192

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