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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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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.
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. 
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.
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.
ANALYSIS OF FINANCIAL PERFORMANCE THROUGH SHARIA COMPLIANCE IN THE ISLAMIC BANKING Yulianti, Lina; Karmila, Risma; Ruhimat, Ii
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 1 (2025): 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.v7i1.42222

Abstract

This study aims to prove that financial performance is influenced by Sharia compliance in the Islamic banking industry. Multiple linear regression analysis uses panel data from the annual Sharia banking reports. Purposive sampling was used to select 40 samples of financial data from the Indonesian Sharia banking sector for four years, from 2019 to 2022. The results prove that Sharia compliance proxied by Islamic income ratio (IsIR), profit-sharing ratio (PSR), and Islamic investment ratio (IIR) has simultaneously impacted financial performance in Islamic banking. It is hoped that this research will help the government enhance the overall performance of Islamic banking. There are some recommendations for ‘Bank Indonesía (BI) or the Financial Servíces Authoríty to encourage profit-sharing financing by conducting workshops for Sharia banking and businesses to enhance the understanding and implementation of profit-sharing mechanisms. Strengthen regulations and standards for Sharia Compliance by mandating regular Sharia audits for Islamic banks to ensure continuous adherence to Sharia principles. Furthermore, Islamic banks' management must improve Shari’a compliance in banking applications because the higher the Shari’a compliance, the higher the public confidence in Islamic banking apps. It would help other interested parties and potential investors become part of the Islamic banking sector.
MANAGERIAL ACCOUNTING DECISION MAKING BY UTILIZING ARTIFICIAL INTELLIGENCE FOR PROFIT PLANNING Dwi Rahmawati, Indriyani; Oktavia, Eni; Abadi, Satria; Irma Tripalupi, Ramadhani
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 1 (2025): 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.v7i1.42381

Abstract

This study aims to evaluate the efficiency of decision-making in managerial accounting by utilizing artificial intelligence (AI) technology in profit planning, primarily through profit volume cost (CVP) analysis. Digitalization raises new questions for decision-making and triggers new practices of organizational decision-making at the managerial level. The qualitative narrative approach is used to conduct an in-depth literature review. The results show that the application of AI in managerial accounting decision-making can improve automation in the collection, processing, and analysis of financial data and convert it into more accurate management information. Thus, the study concluded that using AI in managerial accounting decision-making improves efficiency and allows for cost prediction with a higher degree of accuracy. The implications of these findings point to the importance of integrating AI technology in accounting practices to support better decision-making.
FACTORS AFFECTING THE INTEGRITY OF FINANCIAL STATEMENTS ON INDONESIAN SHARIA COMMERCIAL BANKS Wardani, Cindi Kurnia; laili, Nur; Rifan, Dinda Fali
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 1 (2025): 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.v7i1.42809

Abstract

This study aims to determine the influence of Islamic corporate governance and company size on the integrity of financial statements in Indonesian Islamic commercial banks in 2020-2023. This study uses quantitative research. The kind of data used in this study is secondary data obtained from data on good corporate governance reports and annual reports of Indonesian Sharia commercial banks registered with the Financial Services Authority in 2020-2023. The data collection techniques in this study are documentation and literature studies. The data analysis method used is multiple linear regression using the IBM SPSS Version 25 tool. The results of this study show that Islamic corporate governance does not affect the integrity of financial statements. The size of the company does not affect the integrity of the financial statements. Islamic corporate governance and company size simultaneously do not affect the integrity of financial statements. Islamic corporate governance must be carried out in accordance with Sharia principles as stated in the Qur'an surah Al-Baqarah verse 282. Allah commands that every business activity be carried out with transparency and accountability.
WAQF ASSET MANAGEMENT STRATEGY FOR IMPROVING PUBLIC HEALTH IN EAST JAVA PROVINCE Indahsari, Sintia; Umar Ali, Rizki; Kurnia, Tuti; Alhifni, Anas
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 1 (2025): 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.v7i1.43184

Abstract

This research aims to determine waqf asset management strategies for improving public health in East Java Province. The method used is qualitative with a descriptive approach and determining waqf management strategies using the SWOT analysis technique. The technique used in sampling is purposive sampling. Data collection techniques were carried out by distributing questionnaires and conducting interviews. This research indicates that waqf asset management in East Java Province is still widely used for religious and educational purposes. Meanwhile, the management of waqf assets by the Indonesian Waqf Board East Java is still doing little to improve public health. Hence, an appropriate strategy for managing waqf assets is establishing cooperation between the Indonesian Waqf Board and the Health Service to provide free ambulances and develop livestock waqf proceeds for programs for people experiencing poverty in prevention and control. disease, developing waqf land by building healthy houses, and developing waqf land by establishing nutritional recovery centers.
ANALYSIS OF MACROECONOMIC EFFECT ON JAKARTA ISLAMIC INDEX Gunariah, Frilla; Nurdiansyah, Irdan
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 1 (2025): 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.v7i1.43330

Abstract

This study aims to analyze the impact of inflation, gold prices, and exchange rates on the Jakarta Islamic Index (JII) stock price index during 2013-2023. The background of this research is based on the importance of understanding macroeconomic factors that affect the movement of stock indices, especially the Jakarta Islamic Index (JII). As one of Indonesia's leading Sharia stock indices, JII is a reference for investors in determining investment decisions per Sharia principles. Using a descriptive-verificative method with a quantitative approach, the study utilized secondary data from 30 companies listed in the JII and analyzed it with Eviews9. The results indicate that, simultaneously, inflation, gold prices, and exchange rates significantly influence the JII stock price index by 93.35%, while the remaining 6.65% is affected by other factors outside the model. Partially, inflation and gold prices have a significant effect, whereas exchange rates do not significantly impact the JII stock price index. These findings confirm that macroeconomic variables play a crucial role in the movement of the Islamic stock index.
DEVELOPING THE CONCEPT OF STATE CIVIL APPARATUS PROFESSIONALISM IN THE RECRUITMENT PROCESS FROM A SHARIA PERSPECTIVE Fathurrahman, Rezki Amalia; Abdullah, Muhammad Wahyuddin; Parmitasari, Rika Dwi Ayu; Fathurrahman, Fathurrahman
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 1 (2025): 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.v7i1.43332

Abstract

The research aims to discover how to build the concept of professionalism of State Civil Apparatus from a Sharia perspective when conducting the recruitment process. The research method used is a qualitative approach to interview techniques for how to build the concept of State Civil Apparatus professionalism during the recruitment process according to Sharia based on the experiences of people who have applied for work, for example, the experience of participating in applying for work and following the recruitment process of Civil Servant Candidates whose informants are three people from postgraduate students of UIN Alauddin Makassar. The results of the study found that the professionalism of State Civil Apparatus is associated with a Sharia perspective, so the two important things that a professional State Civil Apparatus must possess are competence and integrity, then connected with three principles that are fulfilled, namely justice, honesty, and trustworthiness in order to fulfill accountability and according to criteria and benefits for organizations and society in providing the best service because it uses a Computer Assisted System (CAT) system so that participants and the general public can see the value directly so that the intention to commit fraudulent practices will not be carried out because the general public sees the value of participants can increase public trust.

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