Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY)
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.
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192 Documents
<![CDATA[PERBANDINGAN LAPORAN KEUANGAN KONVENSIONAL DAN SYARIAH ]]>
<![CDATA[Setiawan, Iwan]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 4 No. 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v4i2.25065
<![CDATA[Laporan keuangan (Financial Statment) merupakan Produk Akhir dariserangkaian proses Pencatatan dan Pengikhtisaran data transaksi bisnis, seorangakuntan diharapkan mampu unuk mengorganisir seluruh data akuntansi sehinggamenghasilkan laporan keuangan dan bahkan harus dapat menginterpestasikan sertamenganilisis laporan kuangan yang dibuatnya. Bahkan tolak ukur sehat tidaknyasuatu Lembaga keuangan ataupun Perusahaan itu dilihat dari laporan keuangandan hal tersebut akan mempengaruhi keputusan pihak eksternal dalam hal ivestasiataupun lainnya dalam hal ini penulis menyajikan dua bahan laporan keuangansebagai perbandingan yakni laporan keuangan konvensional dan syariah, dimnakeduanya memiliki kesamaan dan perbedaan dalam banyak hal. Nmun padahakikatnya tujuan keduanya ialah sama yakni meyajikan laporan kesehatan lembagaatau prushan dalam bentuk laporan keuangan.]]>
<![CDATA[MANAJEMEN KAS TINJAUAN EKONOMI ISLAM ]]>
<![CDATA[Gojali, Dudang]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 4 No. 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v4i2.25141
<![CDATA[Kas mempunyai kedudukan sentral dalam menjaga kelancaran operasiperusahaan, hal ini membutuhkan pengelolaan khusus yang disebut manajemen kas agar perusahaan dapat berjalan dengan efektif. Oleh karena itu, jika tidak adamanajemen kas pada sebuah perusahaan, maka perusahaan akan sulit bertransaksi dengan pihak lain. Artikel mengenai manajemen kas ini membahas bagaimana cara melakukan kegiatan perencanaan, perkiraan, pengumpulan, pengeluaran dan investasi kas dari suatu perusahaan agar dapat beroperasi dengan lancar. Metode penulisan artikel ini bersifat deskriptif analisis, yaitu metode atau cara kerja dalam suatu pemecahan masalah dengan cara mendeskripsikan, menggambarkan, menjelaskan dan menganalisis situasi dan kondisi obyek permasalahan dari sudut pandang penulis berdasarkan hasil telaah pustaka. Tujuan perusahaan menyimpan/ membutuhkan kas adalah untuk transaksi (diperlukan dalam pelaksanaan operasi usaha perusahaan), untuk berjaga-jaga (untuk mengantisipasi aliran kas masuk dan keluar yang tidak kontinyu dan sulit diperkirakan), serta untuk berspekulasi. Ada kewajiban zakat bagi perusahaan yang dimiliki muslim dari kas perusahaan yang telah mencapai nisab. Dalam manajemen kas terdapat dua model, diantaranya model Baumol dan model Miller And Orr]]>
<![CDATA[STUDI KOMPARATIF TENTANG HUKUM EKONOMI SYARIAH DAN HUKUM EKONOMI KONVENSIONAL: SEBUAH PERBANDINGAN METODOLOGI DAN PRAKTIK ]]>
<![CDATA[Gani, Ahmad Abdul]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 4 No. 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v4i2.26427
<![CDATA[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.]]>
<![CDATA[FISCAL STRESS IN LOCAL GOVERNMENTS: DO LOCAL REVENUE, DEBT UTILIZATION AND SERVICE LEVEL FLEXIBILITY INFLUENCE? ]]>
<![CDATA[Nasution, Ichlasul Amin]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 6 No. 1 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v6i1.30725
<![CDATA[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.]]>
<![CDATA[MEKANISME PASAR MODAL ATAU PERDAGANGAN EFEK SYARIAH (FATWA DSN-MUI) ]]>
<![CDATA[Nurhaeti, Nurhaeti]]>;
<![CDATA[Nasrulloh, Deka Ahmad]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 4 No. 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v4i2.31264
<![CDATA[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]]>
<![CDATA[THE EFFECT OF PRICE AND SERVICE QUALITY ON CUSTOMER SATISFACTION OF GOJEK USERS ]]>
<![CDATA[Pratama, M Aditiya]]>;
<![CDATA[Kusumastuti, Ratih]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 6 No. 1 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v6i1.31511
<![CDATA[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.]]>
<![CDATA[DISPLACED COMMERCIAL RISK AND ITS EFFECT ON ISLAMIC BANK CUSTOMER LOYALTY: AN ANALYSIS OF SUPPORTING FACTORS ]]>
<![CDATA[Damayanti, Umi Rachmah]]>;
<![CDATA[Nirmala, Ade Ria]]>;
<![CDATA[Nurani, Ratna]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 6 No. 1 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v6i1.31558
<![CDATA[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.]]>
<![CDATA[ANALYSIS OF FINANCIAL ACCOUNTING STANDARD STATEMENT 71 ON PROVISIONING FOR RECEIVABLE LOSSES ]]>
<![CDATA[Mustafa, Nurhikmah]]>;
<![CDATA[S, Masnawaty]]>;
<![CDATA[Azis, Fajriani]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 6 No. 1 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v6i1.31610
<![CDATA[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.]]>
<![CDATA[ANALYSIS OF THE RELATIONSHIP BETWEEN FINANCIAL MANAGEMENT IN THE INTERNAL FOUNDATION KHOIRU UMMAH CILACAP ]]>
<![CDATA[Firdhaus, Faidzin]]>;
<![CDATA[Ikhtiagung, Ganjar Ndaru]]>;
<![CDATA[Hastuti, Hety Dwi]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 6 No. 1 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v6i1.31674
<![CDATA[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.]]>
<![CDATA[THE IMPACT OF THE BOGOR BLESSING PROGRAM ON BUSINESS INCOME: MSME MUSTAHIK IN BOGOR CITY ]]>
<![CDATA[Praja Yusup, Erwanda]]>;
<![CDATA[Kurnia, Tuti]]>;
<![CDATA[Amin, Muhammad]]>;
<![CDATA[Akbar, Gamal]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 6 No. 1 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v6i1.31860
<![CDATA[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.   ]]>
