Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY)

E-ISSN 2656-548X
P-ISSN 2655-9420

URL: https://journal.uinsgd.ac.id/index.php/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.

Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) published by Accounting Department, Faculty of Islamic Economics and Business, UIN SGD Bandung in collaboration with INSTITUT AKUNTAN PUBLIK INDONESIA KORWIL JAWA BARAT, Click Here for Read MoU.


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Vol 6, No 1 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah

Table of Contents

Articles

FISCAL STRESS IN LOCAL GOVERNMENTS: DO LOCAL REVENUE, DEBT UTILIZATION AND SERVICE LEVEL FLEXIBILITY INFLUENCE?
DOI :10.15575/aksy.v6i1.30725
| Abstract views: 19 | PDF views: 1
(1) Ichlasul Amin Nasution, Padjadjaran University, Indonesia
PDF
1-20
ANALYSIS OF FINANCIAL ACCOUNTING STANDARD STATEMENT 71 ON PROVISIONING FOR RECEIVABLE LOSSES
DOI :10.15575/aksy.v6i1.31610
| Abstract views: 16 | PDF views: 0
(1) Nurhikmah Mustafa, Universitas Negeri Makassar, Indonesia
(2) Masnawaty S, Universitas Negeri Makassar, Indonesia
(3) Fajriani Azis, Universitas Negeri Makassar, Indonesia
PDF
21-32
ANALYSIS OF FINANCIAL FACTORS AND NON-FINANCIAL FACTORS AFFECTING AUDITOR SWITCHING
DOI :10.15575/aksy.v6i1.33165
| Abstract views: 11 | PDF views: 1
(1) Khalida Sofia, Universitas Pendidikan Indonesia, Indonesia
(2) R Nelly Nur Apandi, Universitas Pendidikan Indonesia, Indonesia
(3) Agus Widarsono, Universitas Pendidikan Indonesia, Indonesia
PDF
33-52
ANALYSIS OF THE RELATIONSHIP BETWEEN FINANCIAL MANAGEMENT IN THE INTERNAL FOUNDATION KHOIRU UMMAH CILACAP
DOI :10.15575/aksy.v6i1.31674
| Abstract views: 11 | PDF views: 0
(1) Faidzin Firdhaus, Politeknik Negeri Cilacap, Indonesia
(2) Ganjar Ndaru Ikhtiagung, Politeknik Negeri Cilacap, Indonesia
(3) Hety Dwi Hastuti, Politeknik Negeri Cilacap, Indonesia
PDF
53-66
DISPLACED COMMERCIAL RISK AND ITS EFFECT ON ISLAMIC BANK CUSTOMER LOYALTY: AN ANALYSIS OF SUPPORTING FACTORS
DOI :10.15575/aksy.v6i1.31558
| Abstract views: 15 | PDF views: 1
(1) Umi Rachmah Damayanti, Universitas Islam Negeri Sultan Syarif Kasim Riau, Indonesia
(2) Ade Ria Nirmala, Universitas Islam Negeri Sultan Syarif Kasim Riau, Indonesia
(3) Ratna Nurani, Universitas Islam Negeri Sultan Syarif Kasim Riau, Indonesia
PDF
67-82
RISK ANALYSIS OF SHARIA STOCKS IN THE INFRASTRUCTURE, UTILITIES AND TRANSPORTATION SECTOR LISTED ON THE JAKARTA ISLAMIC INDEX (JII) 2015-2023
DOI :10.15575/aksy.v6i1.31869
| Abstract views: 9 | PDF views: 0
(1) Malik Akbar AA, Sekolah Tinggi Ilmu Ekonomi dan Bisnis Syariah Nahdlatul Ulama Garut, Indonesia
(2) Muhammad Syam, Sekolah Tinggi Ilmu Ekonomi dan Bisnis Syariah Nahdlatul Ulama Garut, Indonesia
(3) Hamdan Fathoni, Sekolah Tinggi Ilmu Ekonomi dan Bisnis Syariah Nahdlatul Ulama Garut, Indonesia
PDF
83-97
THE EFFECT OF PRICE AND SERVICE QUALITY ON CUSTOMER SATISFACTION OF GOJEK USERS
DOI :10.15575/aksy.v6i1.31511
| Abstract views: 16 | PDF views: 3
(1) M Aditiya Pratama, Universitas Jambi, Indonesia
(2) Ratih Kusumastuti, Universitas Jambi, Indonesia
PDF
98-111
THE IMPLEMENTATION OF MUSYARAKAH FINANCING IN ISLAMIC BANKS IN INDONESIA IN RELATION TO DEFAULTS BUSINESS PARTNERS
DOI :10.15575/aksy.v6i1.33163
| Abstract views: 11 | PDF views: 0
(1) Sumiati Sumiati, UIN Sunan Gunung Djati Bandung, Indonesia
(2) Akmaliyah Akmaliyah, UIN Sunan Gunung Djati Bandung, Indonesia
PDF
112-126
THE IMPACT OF THE BOGOR BLESSING PROGRAM ON BUSINESS INCOME: MSME MUSTAHIK IN BOGOR CITY
DOI :10.15575/aksy.v6i1.31860
| Abstract views: 11 | PDF views: 2
(1) Erwanda Praja Yusup, Universitas Djuanda Bogor, Indonesia
(2) Tuti Kurnia, Universitas Djuanda Bogor, Indonesia
(3) Muhammad Amin, Universitas Djuanda Bogor, Indonesia
(4) Gamal Akbar, Universitas Djuanda Bogor, Indonesia
PDF
127-143
LITERATURE EVALUATION OF SHARIA AUDITING IN ZAKAT MANAGEMENT ORGANIZATIONS: A SYSTEMATIC LITERATURE REVIEW
DOI :10.15575/aksy.v6i1.32756
| Abstract views: 24 | PDF views: 0
(1) Sri Devi Yanti, Universitas Islam Negeri Alauddin Makassar, Indonesia
(2) Muhammad Wahyuddin Abdullah, Universitas Islam Negeri Alauddin Makassar, Indonesia
(3) Syaiful Muchlis, Universitas Islam Negeri Alauddin Makassar, Indonesia
PDF
145-158