Vol. 8 No. 1 (2026): Jurnal Ilmu Akuntansi dan Bisnis Syariah

Articles

• DO PROFITABILITY, LEVERAGE, AND DIVIDEND POLICY INFLUENCE FIRM VALUE? EVIDENCE FROM INDONESIA’S ENERGY INDUSTRY

  Dini Iswandari,  Universitas Pembangunan Nasional Veteran, Surabaya, Jawa Timur,  Indonesia

  Siti Sundari,  Universitas Pembangunan Nasional Veteran, Surabaya, Jawa Timur,  Indonesia

  1-13

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  DOI : 10.15575/aksy.v8i1.50175 PDF downloads: 190

• THE EFFECT OF FINANCIAL DISTRESS, ESG DISCLOSURE, SALES GROWTH, AND PROFITABILITY ON TAX AVOIDANCE

  Amalia Wahyu Anita,  Accounting Study Program, Kediri Islamic University, Kediri,  Indonesia

  Imarotus Suaida,  Accounting Study Program, Kediri Islamic University, Kediri,  Indonesia

  Fitria Magdalena S.,  Accounting Study Program, Kediri Islamic University, Kediri,  Indonesia

  14-32

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  DOI : 10.15575/aksy.v8i1.52207 PDF downloads: 206

• 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,  Faculty of Islamic Economics and Business, IAIN Langsa, Aceh,  Indonesia

  Nurjanah,  Faculty of Islamic Economics and Business, IAIN Langsa, Aceh,  Indonesia

  Zefri Maulana,  Faculty of Islamic Economics and Business, IAIN Langsa, Aceh,  Indonesia

  33-52

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  DOI : 10.15575/aksy.v8i1.51508 PDF downloads: 198

• A COMPARATIVE STUDY OF ANN AND LOGISTIC REGRESSION FOR FINANCIAL DISTRESS PREDICTION IN INDONESIAN MANUFACTURING FIRMS

  Khusnul Khotimah,  Faculty of Economics and Business, UPN “Veteran” Jawa Timur, Surabaya,  Indonesia

  Ulfa Puspa Wanti Widodo,  Faculty of Economics and Business, UPN “Veteran” Jawa Timur, Surabaya,  Indonesia

  53-72

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  DOI : 10.15575/aksy.v8i1.52046 PDF downloads: 142

• IMPROVING CORPORATE SUSTAINABILITY THROUGH IMPLEMENTING GREEN ACCOUNTING AND MATERIAL FLOW COST ACCOUNTING

  Ramdhani Irma Tripalupi,  Sharia Accounting, UIN Sunan Gunung Djati, Bandung,  Indonesia

  Rika Afrianti,  Sharia Accounting, UIN Sunan Gunung Djati, Bandung,  Indonesia

  Siti Asma' Binti Mohd Rosdi,  Sultan Idris Education University,  Malaysia

  Gina Sakinah,  Sharia Accounting, UIN Sunan Gunung Djati, Bandung,  Indonesia

  Muhammad Zaky,  UIN Sunan Gunung Djati, Bandung,  Indonesia

  73-91

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  DOI : 10.15575/aksy.v8i1.51905 PDF downloads: 123

• DETERMINANTS OF RURAL AND URBAN LAND AND BUILDING TAX COMPLIANCE: THE MODERATING ROLE OF TAX SOCIALIZATION IN CIBIRU DISTRICT

  Leni Lusiawati,  Widyatama University, Bandung,  Indonesia

  Dyah Purnamasari ,  Widyatama University, Bandung,  Indonesia

  92-115

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  DOI : 10.15575/aksy.v8i1.52206 PDF downloads: 104

• THE EFFECT OF THE CORRUPTION PERCEPTION INDEX AND PUBLIC SUPERVISION ON THE ACHIEVEMENT OF ECONOMIC GROWTH

  Devi Afrianti,  Tadulako University, Sulawesi Tengah,  Indonesia

  Andi Chairil Furqan ,  Tadulako University, Sulawesi Tengah,  Indonesia

  Andi Ainil Mufidah Tanra ,  Tadulako University, Sulawesi Tengah,  Indonesia

  Putra Ma’mun Anshori,  Kanwil Ditjen Perbendaharaan Provinsi Sulawesi Tengah,  Indonesia

  116-131

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  DOI : 10.15575/aksy.v8i1.51492 PDF downloads: 136

• FINANCIAL PERFORMANCE OF BANK SYARIAH INDONESIA AFTER MERGER: A COMPARISON OF INCOME STATEMENT AND VALUE- ADDED APPROACHES FROM A SHARIA ENTERPRISE THEORY PERSPECTIVE

  Lina Yulianti,  Sharia Accounting, UIN Sunan Gunung Djati University, Bandung,  Indonesia

  Ahmad Mudzakir,  Sharia Accounting, UIN Sunan Gunung Djati University, Bandung,  Indonesia

  Seprina Indrayani Rambe,  Sharia Accounting, UIN Sunan Gunung Djati University, Bandung,  Indonesia

  Irfan Sophan Himawan,  Universiti Teknologi Mara-UITM,  Malaysia

  132-144

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  DOI : 10.15575/aksy.v8i1.53886 PDF downloads: 159

• DOES GOVERNMENT INTEGRITY ALWAYS IMPROVE FINANCIAL SUSTAINABILITY? THE ROLE OF FINANCIAL FREEDOM IN APEC ECONOMIES

  Rizki Putri Utami,  Airlangga University, Surabaya,  Indonesia

  Zahroh Naimah,  Airlangga University, Surabaya,  Indonesia

  145-161

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  DOI : 10.15575/aksy.v8i1.53687 PDF downloads: 118

• ANALYSIS OF ENTREPRENEURSHIP GUIDANCE FOR THE DISABLED (CASE STUDY AT GRIYA HARAPAN DISABILITY SOCIAL SERVICE CENTER)

  Ateng Kusnandar Adisaputra,  UIN Sunan Gunung Djati, Bandung,  Indonesia

  Suhendi,  UIN Sunan Gunung Djati, Bandung,  Indonesia

  Iwan Setiawan,  UIN Sunan Gunung Djati, Bandung,  Indonesia

  Ade Ponirah,  Akademi Sekretaris dan Manajemen Kencana, Bandung,  Indonesia

  Dimas Hardiansyah,  UIN Sunan Gunung Djati, Bandung,  Indonesia

  Rahayu Kusuma Dewi,  UIN Sunan Gunung Djati, Bandung,  Indonesia

  162-175

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  DOI : 10.15575/aksy.v8i1.52746 PDF downloads: 125