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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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CAN FINANCIAL RATIOS AFFECT PROFIT GROWTH IN FOOD AND BEVERAGE COMPANIES? Vensca, Serly Novelya; Mas'adah, Ninik; Astuti, Suryani Yuli
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.v6i2.34721

Abstract

The purpose of this study is to ascertain how the dependent variable, profit growth, is affected by the independent variables, namely profitability (measured by return on assets; ROA), liquidity (measured by current ratio; CR), solvency (measured by debt-to-assets ratio; DAR); and company size (measured by total assets; TA). The companies that manufacture food and beverages and are listed on the Indonesia Stock Exchange between 2012 and 2021 were the subject of this research. The 178 manufacturing businesses that were registered on the Indonesia Stock Exchange comprised the study's population. The quantitative method is used in this research, and the sample analysis technique is purposive. We developed the selection criteria and obtained a sample size of eighteen manufacturing companies operating in the food and beverage subsector between 2012 and 2021. According to the study's results, business size and profitability have a big, positive influence on profit growth. The liquidity variable significantly hampers the rise in earnings. In contrast, the solvency variable does not impact the profit growth variable much. With the research results obtained, the hope is that investors can choose which stocks with high-profit growth in the food and beverage sector to invest in.
THE IMPACT OF THE BOGOR BLESSING PROGRAM ON BUSINESS INCOME: MSME MUSTAHIK IN BOGOR CITY Praja Yusup, Erwanda; Kurnia, Tuti; Amin, Muhammad; Akbar, Gamal
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.v6i1.31860

Abstract

This study aims to determine the impact of MSME empowerment from productive zakat funds through the Bogor Berkah program implemented by BAZNAS Bogor City on mustahik MSME business income. The research method used is quantitative with multiple linear regression analysis method. The data collection method uses interviews and questionnaires. The results of the study partially show that the implementation of the Bogor Berkah program on business capital assistance, skills training, marketing practices and mentoring has a significant effect on the business income of mustahik MSMEs by increasing the income generated. While simultaneously the implementation of the Bogor Blessing program has a significant effect on the business income of mustahik MSMEs by increasing the income generated.   
MEKANISME PASAR MODAL ATAU PERDAGANGAN EFEK SYARIAH (FATWA DSN-MUI) Nurhaeti, Nurhaeti; Nasrulloh, Deka Ahmad
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.v4i2.31264

Abstract

In national economic development, the capital market has a strategic role, namely as a source of long-term financing for the business world and an investment vehicle for investors. The problem in the Islamic capital market is that regulations, mechanisms and market transactions as a whole have elements that are prohibited by Islam. Overall, the trading mechanism on the Indonesia Stock Exchange based on the DSN-MUI Fatwa has been well implemented. This can be seen from the indicators of sharia securities issuance criteria, securities trading mechanisms, prohibited types and transactions, and sharia securities. still has a shortcoming, namely the lack of information provided by the broker so that customers get incorrect information such as regarding fees and contracts made more likely to be intended for brokers (companies).Keywords : Mechanism, Sharia Securities Trading, Fatwa DSN-MUI
DO SALES VOLUME AND COST OF GOOD SOLD INCREASE GROSS PROFIT MARGIN Fauzi, Abdul Aziiz Ahmad; Rifada, Regina Maurizka; Cahyani, Debi
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.v6i2.35753

Abstract

This study, conducted in the context of Islamic Economics, examines PT's Gross Profit Margin (GPM). Unilever Indonesia Tbk. from 2013 to 2022, focusing on the effects of sales volume and Cost of Goods Sold (COGS). The research aims to identify how these factors influence GPM, a key metric in Islamic Economics. A quantitative descriptive method was used to analyze secondary data from financial statements. The population in this study includes all nominal sales data, cost of goods sold, and gross profit margin ratios of PT. Unilever Indonesia Tbk. Unilever Indonesia Tbk. Unilever Indonesia Tbk. Unilever Indonesia Tbk. Classical assumption tests, determination coefficient tests, F-tests, and t-tests were conducted. Results indicate that sales volume positively impacts GPM, while COGS negatively affects it. Effective sales volume and COGS management are crucial for optimizing gross profit margins, suggesting businesses should focus on these areas to enhance profitability. These findings have practical implications, as they imply that businesses should prioritize strategies that increase sales volume and efficiently manage COGS to enhance profitability. By understanding the critical relationship between these variables and GPM, companies can make informed decisions that contribute to their financial health and competitiveness in the market. 
DISPLACED COMMERCIAL RISK AND ITS EFFECT ON ISLAMIC BANK CUSTOMER LOYALTY: AN ANALYSIS OF SUPPORTING FACTORS Damayanti, Umi Rachmah; Nirmala, Ade Ria; Nurani, Ratna
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.v6i1.31558

Abstract

The purpose of this study is to determine what factors encourage the emergence of Displaced Commercial Risk in Islamic banks and their effect on the loyalty of Islamic bank customers. Displaced Commercial Risk is a risk that occurs due to changes in the level of returns provided by banks to customers, resulting in indications that customers move some of their funds from Islamic banks to conventional banks. This study uses multiple linear regression analysis, by conducting reliability and validity tests, classical assumption tests and hypothesis testing. The sample of this research is Islamic Bank customers who have met the sample determination criteria of 150 respondents. The results showed that there are three factors driving the emergence of Displaced Commercial Risk in Islamic banks, namely the Return Rate, Islamic Bank Operations and Return Expectations. Of the three factors, the Expectation of Yield factor does not have a significant effect on the loyalty of Islamic Bank customers.
ANALYSIS OF ADDITIONAL TAX CALCULATION AND REPORTING VALUE ADDED TAX (VAT) AND ITS IMPACT ON REPORT PRESENTATION FINANCE Ashar, Muhammad; Azis, Muhammad; S, Masnawaty
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.v6i2.34975

Abstract

This research aims to determine whether the Value Added Tax (VAT) Calculation and Reporting is by the provisions of the applicable Tax Law and financial accounting standards and to analyze its effect on the Financial Reports at PT. Kalaborang Residence. The findings of this research are significant as they provide insights into the compliance of PT. Kalaborang Residence with the tax laws and financial accounting standards, and the practical implications of VAT on the company's financial statements. Kalaborang Residence. Samples and indicators are taken from the company's profit and loss report and balance sheet. The research method used in this research is the qualitative approach. Data was obtained from interviews, observations, and documentation related to the problems studied. The data obtained was then analyzed using interactive methods. Based on the research results of VAT Calculation and Reporting. PT Kalaborang Residence is by Law Number 42 of 2009 and Harmonization of Taxation Regulations Law Number 7 of 2021, using rates of 10% and 11% by calculating output tax minus input tax; there is no delay in depositing and reporting the company has used e-Annual Tax Returns so that you are not late in reporting every VAT period—the impact of Value Added Tax on the presentation of PT's financial statements. Kalaborang Residence has no impact because its End User is only an intermediary for its financial reports. If seen theoretically, PT. Kalaborang Residence, as a Taxable Entrepreneur, is required to report its taxes in the financial reports contained in the Profit and Loss Report and Balance Sheet Report. From the results of observations made by researchers in the field during that period, there was no VAT that could not be credited to the PT's Profit and Loss Report.
LITERATURE EVALUATION OF SHARIA AUDITING IN ZAKAT MANAGEMENT ORGANIZATIONS: A SYSTEMATIC LITERATURE REVIEW Yanti, Sri Devi; Abdullah, Muhammad Wahyuddin; Muchlis, Syaiful
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.v6i1.32756

Abstract

The purpose of this study is to evaluate the literature related to sharia auditing in OPZ in Indonesia by conducting literature mapping. The research method used is systematic literature review. The literature search used the Google Scholar database with the help of the Publish or Perish 8 application. The article search was carried out using the keyword "Zakat Audit". Based on the systematic literature review conducted on 10 articles spanning 2019-2023, it shows that research in scientific journals related to the topic of sharia auditing in zakat management organizations in Indonesia is dominated by qualitative research methods and it is found that there are three subthemes that are the focus of research related to sharia auditing in zakat management organizations in Indonesia namely, 1) Implementation of sharia audit in zakat management organizations; 2) The role of sharia audit in zakat management organizations, and 3) Problems of sharia audit in zakat management organizations
FISCAL STRESS IN LOCAL GOVERNMENTS: DO LOCAL REVENUE, DEBT UTILIZATION AND SERVICE LEVEL FLEXIBILITY INFLUENCE? Nasution, Ichlasul Amin
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.v6i1.30725

Abstract

The purpose of this study was to determine and analyze the effect of local revenue, debt usage and flexibility of local government service levels on fiscal stress in regencies and cities in North Sumatra Province. This study included all 33 districts and cities in North Sumatra Province in three periods from 2019-2021. There are several tests used in this study descriptive statistical test, classical assumption test. In addition, the analysis method used is multiple regression analysis. Because in the literature, there is still much that needs to be developed regarding variables or factors that cause fiscal stress. The research results obtained are regional income, debt usage and service level flexibility simultaneously have a positive effect on fiscal stress in districts and cities in North Sumatra Province. Regional income with an indicator of the independence ratio partially has a negative effect on fiscal stress and the intergovernmental ratio partially has a positive effect on Fiscal Stress in districts and cities in North Sumatra Province. The use of debt partially has a negative effect on fiscal stress in regencies and cities in North Sumatra Province and the flexibility of service levels partially has no significant effect on fiscal stress in regencies and cities in North Sumatra Province. This study develops a local revenue model using the independence and intergovernmental ratios that can be used by local governments in designing policies related to the management of their local revenues.
ANALYSIS OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION AT VILLAGE-OWNED ENTERPRISES Rismawati, Mayada; Dunakhir, Samirah; Sahade, Sahade
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.v6i2.34780

Abstract

This research aimed to analyze the implementation of accounting information systems in Village-Owned Enterprises of Bisaea in Lasalimu Village, Lasalimu Subdistrict, Buton Regency in Southeast Sulawesi. The variables of this research are the Accounting Information System in Village-Owned Enterprises. The population of this research is all data and documents related to the information system used by the Village-Owned Enterprises of Bisaea in Lasalimu Village, South Lasalimu Subdistrict, Buton Regency in Southeast Sulawesi, and the sample is all data and documents related to the accounting information system used by the Village-Owned Enterprises of Bisaea in Lasalimu Village, South Lasalimu Subdistrict, Buton Regency in Southeast Sulawesi for the year 2022. The data were collected by conducted using documentation. The data obtained were analyzed using a qualitative description. The results of this research suggest that in using the implementation of the accounting information system at Village-Owned Enterprises, Bisaea still applies manual recording; this is supported by the five components of the accounting information system, namely the user/person who operates the system, procedures and instructions, data, software, and internal controls for security measurements. As a result of the lack of employees, there are task traps on the part of the treasurer, secretary, recorder, and collector, which results in not working optimally; the solution must be to add employees according to their expertise in the field they are controlled so as not to cause task traps.
RISK ANALYSIS OF SHARIA STOCKS IN THE INFRASTRUCTURE, UTILITIES AND TRANSPORTATION SECTOR LISTED ON THE JAKARTA ISLAMIC INDEX (JII) 2015-2023 Akbar AA, Malik; Syam, Muhammad; Fathoni, Hamdan
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.v6i1.31869

Abstract

This research is intended to analyze the risk comparison using the Value at Risk (VaR) Variance Covariance and Value at Risk (VaR) Historical Simulation models in the Infrastructure, Utilities and Transportation subsectors. The development of infrastructure, utilities, and transportation plays a very important role in national development and is the main driver of regional growth and the industrial sector. Improvements in the regulatory and investment policy framework are expected to significantly increase the availability of infrastructure facilities and services. The population involved in this study includes 9 companies listed in the JII in the Infrastructure, Utilities, and Transportation sector, which are used as samples. The data used is secondary data obtained from www.yahoo.finance.com. Data analysis was carried out using a two-sample average test. The test results of the Value at Risk (VaR) Historical Simulation and Variance Covariance values are largest in INDX stocks, followed by other stocks, and those with the lowest risk level are TLKM stocks for the upcoming 5-day, 7-day, and 15-day periods with good values for alpha 1%, 5%, and 10%. The results concluded that the comparison between VaR Variance Covariance and VaR Historical Simulation produces a good level of risk and helps in determining sectors that are worth investing in the future, and can describe the fundamental strength of each sector.

Page 13 of 20 | Total Record : 192

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