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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 202 Documents
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QUALITY OF FINANCIAL STATEMENTS: THE IMPACT OF HUMAN RESOURCE QUALITY AND INTERNAL CONTROL SYSTEM Maryunizah, Dewi; Delvi, Yulianda; Ahmad Munawar, Niknik
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.v7i1.43603

Abstract

This research was conducted to determine the influence of the quality of human resources and internal control on the quality of Bandung City regional tax financial statements. The method used in this study is an associative descriptive method, with the data collection technique using a questionnaire as a research instrument; the statistical analysis method used in this study is multiple regression analysis. The primary data in this study was sourced from the Bandung City Regional Tax Revenue and Financial Management Office. The sample is the financial staff at the Bandung City Tax Finance Office, with as many as 50 respondents. Human Resources Quality significantly influences the Quality of Financial Statements. Internal Control Systems do not considerably affect the Quality of Financial Statements. The results of this study provide an overview to government agencies about the importance of improving the quality of human resources and the effectiveness of internal control to ensure better quality of financial reports. Thus, agencies can focus on developing employee competencies through training, certification, and relevant career development programs.
DETERMINANT FACTORS OF CUSTOMER SATISFACTION : EVIDENCE ON UNWIM FUTSAL SPORT Amelia, Risna; Nurhidayati, Ninin; Hadiaty, Fifit
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.v7i1.43604

Abstract

The purpose of this study was to find out how product quality, price, customer satisfaction and how much the influence is on customer satisfaction at Unwim Futsal Sport. In this study, there are three variables, those are product quality as the independent variable (X1), then price as the independent variable (X2) and customer satisfaction as the dependent variable (Y). The method used is descriptive analysis method to identify the problem of how product quality, price and how customer satisfaction are at Unwim Futsal Sport. Meanwhile the verificative analysis method is used to identify the problem of how much the influence of product quality and price have on customer satisfaction at Unwim Futsal Sport. The data collection technique uses primary data including interviews, observations and questionnaires that distributed to 100 respondents of Unwim Futsal Sport customers. As for the secondary data is obtained through literature study. To measure the effect of product quality and price on customer satisfaction, the researcher uses simple linear regression analysis and the coefficient of determination with the MSI and SPSS 20 programmes For Windows. Based on the results of the research, Product Quality has a significant effect on Customer Satisfaction. Price has a significant effect on Customer Satisfaction. Based on the results of simultaneous tests, Product Quality and Customer Satisfaction have a significant effect.
DO PROFITABILITY, LEVERAGE, AND DIVIDEND POLICY INFLUENCE FIRM VALUE? EVIDENCE FROM INDONESIA’S ENERGY INDUSTRY Iswandari, Dini; Iswandari, Siti
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 8 No. 1 (2026): 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.v8i1.50175

Abstract

The purpose of this study is to analyze the overall impact of dividend, leverage, and profitability policies on energy companies listed on the Indonesia Stock Exchange during 2019-2023. Secondary data were obtained from financial statements, and 17 companies were selected using directional sampling over a five-year observation period. The analysis employed Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0 to provide methodological insights. By focusing on the energy sector during the pandemic and the recovery period, this study provides a timely context, addressing the gap in prior studies that were primarily focused on the industrial sector and banking and employed conventional regression methods. The findings indicate that profitability and leverage significantly affect firm value, whereas dividend policy does not exhibit a notable impact. An R-squared of 41.8% suggests that the independent variables account for only part of the variation in the company's value, with the remainder attributable to external factors. From a managerial perspective, the findings emphasize the need to prioritize profitability and manage leverage carefully to increase firm value. At the same time, dividend policy should not be treated as a determinant in investor evaluation. To gain broader insight, future studies are recommended to extend the analysis to other industries and increase the sample size.
THE EFFECT OF THE CORRUPTION PERCEPTION INDEX AND PUBLIC SUPERVISION ON THE ACHIEVEMENT OF ECONOMIC GROWTH Afrianti, Devi; Chairil Furqan , Andi; Ainil Mufidah Tanra , Andi; Ma’mun Anshori, Putra
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 8 No. 1 (2026): 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.v8i1.51492

Abstract

The achievement of the Sustainable Development Goals (SDGs), particularly SDG 8 on inclusive and sustainable economic growth, faces significant challenges across many countries. One of the main obstacles is corruption, which undermines economic efficiency, reduces investment, and weakens public trust. In addition, weak public oversight leads to a lack of accountability in the management of national budgets. These issues create a need to understand the extent to which the Corruption Perceptions Index (CPI) and public oversight influence the attainment of economic growth. This study aims to empirically analyze the impact of the Corruption Perceptions Index (CPI) and public oversight on the achievement of SDG 8. The study employs secondary data sourced from Transparency International, the Worldwide Governance Indicators, and the UNDP, covering 148 countries in 2021, and uses multiple linear regression with the Human Development Index (HDI) as a control variable. The results indicate that both CPI and public oversight have a positive and significant effect on the attainment of SDG 8, while HDI shows no significant influence. These findings underscore the importance of governance integrity and effective public oversight in supporting inclusive and sustainable economic growth. They also provide implications for governments and stakeholders in formulating more responsive development policies to accelerate the achievement of SDG 8.
THE INFLUENCE OF GOLD PRICE FLUCTUATIONS, FEAR OF MISSING OUT (FOMO), AND INVESTMENT KNOWLEDGE ON CUSTOMER INTEREST IN THE GOLD INSTALLMENT PRODUCT AT BANK SYARIAH INDONESIA Nanda Chairani; Nurjanah; Zefri Maulana
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 8 No. 1 (2026): 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.v8i1.51508

Abstract

Gold is regarded as a stable investment instrument and a haven asset amid economic uncertainty. In line with advancements in digital financial services and the growing preference for Sharia-compliant financial products, Bank Syariah Indonesia (BSI) introduced its Gold Instalment Program as a practical, Sharia-compliant financing facility for gold ownership. However, public interest, particularly among BSI KC Langsa customers, is relatively low. This study examines the effects of Gold Price Fluctuations, Fear of Missing Out (FOMO), and Investment Knowledge on Customer Interest in the BSI Gold Instalment Program. The research was conducted at BSI KC Langsa using a quantitative method and a non-probability convenience sampling technique. A total of 100 respondents were selected using the Slovin formula. The findings indicate that, to some extent, Gold Price Fluctuations significantly influence Customer Interest, whereas FOMO and Investment Knowledge do not. Simultaneously, all three variables significantly influence Customer Interest. This study is expected to provide insights for the public in making investment decisions and for BSI in developing more effective educational and promotional strategies.
IMPROVING CORPORATE SUSTAINABILITY THROUGH IMPLEMENTING GREEN ACCOUNTING AND MATERIAL FLOW COST ACCOUNTING Irma Tripalupi, Ramdhani; Afrianti, Rika; Asma' Binti Mohd Rosdi, Siti; Sakinah, Gina; Zaky, Muhammad
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 8 No. 1 (2026): 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.v8i1.51905

Abstract

This study aims to analyse how the implementation of green accounting and material flow cost accounting (MFCA) can enhance corporate sustainability in mining companies listed on the Indonesian Sharia Stock Index (ISSI). Green accounting is measured through the PROPER program, while MFCA is proxied by factory area and production output. The study uses a quantitative approach and purposive sampling from companies listed on the ISSI for the 2021-2023 period. The results show that green accounting does not have a significant effect on improving corporate sustainability. MFCA, measured by factory area, shows no significant relationship in improving corporate sustainability. In contrast, MFCA, proxied by production output, has a significant positive effect on corporate sustainability. Meanwhile, green accounting and MFCA have a substantial impact on improving corporate sustainability. The study's results indicate that the simultaneous approach is more effective at supporting sustainability. The synergy between green accounting and MFCA helps companies formulate sustainable business strategies by ensuring compliance, thereby driving innovation and competitive advantage through transparency, environmental accountability, resource efficiency, and waste reduction.
A COMPARATIVE STUDY OF ANN AND LOGISTIC REGRESSION FOR FINANCIAL DISTRESS PREDICTION IN INDONESIAN MANUFACTURING FIRMS Khusnul Khotimah; Ulfa Puspa Wanti Widodo
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 8 No. 1 (2026): 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.v8i1.52046

Abstract

This study aims to compare the predictive performance of the Logistic Regression (LR) model and the Artificial Neural Network (ANN) in forecasting financial distress among manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2022–2024. Financial distress represents a deterioration in a company’s financial condition and serves as an early warning of potential bankruptcy; therefore, accurate prediction models are crucial for investors, creditors, and corporate decision-makers. The sample comprises manufacturing companies selected through purposive sampling, based on the availability and completeness of financial statements for the observation period. The variables used include financial ratios such as Return on Assets (ROA), Debt-to-Assets Ratio (DAR), and Current Ratio (CR). Two predictive models were developed: Logistic Regression, a conventional statistical approach, and an Artificial Neural Network, a nonlinear machine learning method. The results indicate that the Logistic Regression model achieves a higher recall rate than the Artificial Neural Network model (55.56%), suggesting that Logistic Regression provides better predictive performance in identifying companies experiencing financial distress.
DETERMINANTS OF RURAL AND URBAN LAND AND BUILDING TAX COMPLIANCE: THE MODERATING ROLE OF TAX SOCIALIZATION IN CIBIRU DISTRICT Leni Lusiawati; Purnamasari , Dyah
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 8 No. 1 (2026): 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.v8i1.52206

Abstract

This study aims to analyse the influence of Tax Knowledge, Tax Service Quality, and Taxpayer Awareness on Rural and Urban Land and Building Tax Compliance with Tax Socialisation as a moderating variable in Cibiru District, Bandung City. The novelty of this study lies in the integration of the role of Tax Socialisation as a moderating variable, which has not been widely studied in the context of Rural and Urban Land and Building Tax, thus contributing to the understanding of the mechanism of how the interaction between taxpayers' internal factors and government intervention affects tax compliance. This study uses primary data collected through a quantitative approach employing proportionate stratified random sampling, with 389 questionnaires distributed to Rural and Urban Land and Building Tax in Cibiru District. Data analysis was conducted using Moderated Regression Analysis (MRA) in SPSS version 29. The results show that Tax Service Quality and Taxpayer Awareness have a significant effect on taxpayer compliance. Tax Socialisation moderates the effects of Tax Knowledge and Tax Service Quality on compliance, whereas it does not moderate the effect of Taxpayer Awareness on compliance. These findings provide empirical and practical contributions to the development of strategies to improve Rural and Urban Land and Building Tax compliance through improving the socialisation and quality of tax services.
THE EFFECT OF FINANCIAL DISTRESS, ESG DISCLOSURE, SALES GROWTH, AND PROFITABILITY ON TAX AVOIDANCE Wahyu Anita, Amalia; Imarotus Suaida; Fitria Magdalena S.
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 8 No. 1 (2026): 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.v8i1.52207

Abstract

This study aims to examine the relationship between tax avoidance and several factors, including financial distress, environmental, social, and governance (ESG) disclosure, sales growth, and profitability, in raw material and energy manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2024. This research employs quantitative methods and utilizes secondary data obtained from financial and sustainability reports. Sixteen companies were selected through purposive sampling. The results show that financial difficulties positively affect tax avoidance, whereas profitability negatively affects it. Tax avoidance is not significantly impacted by sales growth or ESG disclosure. But then, when analyzed simultaneously, financial distress, ESG disclosure, sales growth, and profitability all contribute to shaping corporate tax avoidance practices. These findings suggest that companies facing financial pressure or demonstrating high profitability may be more inclined to avoid taxes. On the other hand, sales growth and ESG transparency appear to have limited impact, indicating that ESG initiatives do not automatically prevent such practices. Overall, this study broadens our understanding of corporate tax avoidance and informs governments in formulating more effective policies to curb it, such as risk-based monitoring systems.
ANALYSIS OF ENTREPRENEURSHIP GUIDANCE FOR THE DISABLED (CASE STUDY AT GRIYA HARAPAN DISABILITY SOCIAL SERVICE CENTER) Kusnandar Adisaputra, Ateng; Suhendi; Setiawan, Iwan; Ponirah, Ade; Hardiansyah, Dimas; Kusuma Dewi, Rahayu
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 8 No. 1 (2026): 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.v8i1.52746

Abstract

This study aims to analyze the implementation of entrepreneurial guidance for people with disabilities at the Regional Technical Implementation Unit of the Griya Harapan Difabel Social Service Center of the West Java Provincial Social Service. The research background is the persistently low levels of work participation and economic independence among persons with disabilities, despite various national regulations that guarantee their right to employment and entrepreneurship. The research employs a descriptive qualitative approach, collecting data through Field Research, Observation, Interviews, and Research. The study's results indicate that local government policies provide a solid foundation for the development of entrepreneurship among people with disabilities; however, their implementation still requires stronger coordination and sustainability. The guidance program at the Regional Technical Implementation Unit runs through vocational skills training, entrepreneurship guidance, direct practice, and business mentoring. This program has been shown to enhance participants' skills, confidence, and ability to start or develop an independent business.

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