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Avid Leonardo Sari
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INDONESIA
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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DOES GOVERNMENT INTEGRITY ALWAYS IMPROVE FINANCIAL SUSTAINABILITY? THE ROLE OF FINANCIAL FREEDOM IN APEC ECONOMIES Utami, Rizki Putri; Naimah, Zahroh
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.v8i1.53687

Abstract

This study examines whether government integrity consistently improves financial sustainability and explores the role of financial freedom in APEC economies. Financial sustainability is conceptualized as an accounting-based fiscal outcome reflecting governments’ capacity to manage long-term fiscal obligations transparently. Using panel data from 13 APEC member countries during 2010–2024, this study employs a fixed effects panel regression to control for unobserved country-specific heterogeneity. Government integrity and financial freedom are measured using indices from the Heritage Foundation, while financial sustainability is constructed as a composite index derived from key fiscal indicators. The results show that government integrity has a statistically significant but negative association with financial sustainability, suggesting that higher integrity enhances transparency and comprehensive recognition of fiscal obligations, which may initially worsen measured fiscal sustainability due to improved disclosure and accounting recognition effects rather than weaker fiscal discipline. Financial freedom does not exhibit a significant effect, indicating that financial market openness alone is insufficient to ensure sustainable public finances. GDP per capita positively influences financial sustainability.
FINANCIAL PERFORMANCE OF BANK SYARIAH INDONESIA AFTER MERGER: A COMPARISON OF INCOME STATEMENT AND VALUE- ADDED APPROACHES FROM A SHARIA ENTERPRISE THEORY PERSPECTIVE Yulianti, Lina; Mudzakir, Ahmad; Indrayani Rambe, Seprina; Sophan Himawan, Irfan
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.v8i1.53886

Abstract

This study examines the financial performance of Bank Syariah Indonesia (BSI) after the merger by comparing the Income Statement Approach and the Value-Added Approach from the perspective of Sharia Enterprise Theory. The merger of three state-owned Islamic banks represents a strategic transformation that requires a comprehensive performance evaluation beyond conventional profit-based measures.  Using secondary data from BSI’s annual financial statements for the period 2020-2024, this study analyses profitability and efficiency indicators, including Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and the Operating Expenses to Operating Income Ratio (BOPO). A paired sample t-test is employed to examine differences between the two performance measurement approaches. The results indicate that BSI experienced short-term performance adjustments in the early post-merger period, followed by gradual improvements in profitability and operational efficiency. The Value-Added Approach consistently produces higher profitability ratios than the Income Statement Approach, reflecting its broader measurement scope that captures value creation and distribution to multiple stakeholders. Statistically significant differences are found for ROA, ROE, and NPM, while no significant difference is observed for BOPO. Practically, the findings provide insights for Islamic bank management in evaluating post-merger performance, support regulators in promoting performance assessment aligned with Sharia principles, and highlight the relevance of value-added-based measurement for enhancing stakeholder accountability in Islamic banking institutions.

Page 21 of 21 | Total Record : 202

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