Vol. 8 No. 2 (2026): Jurnal Ilmu Akuntansi dan Bisnis Syariah

Articles

• BOARD CHARACTERISTICS, INCOME TAX RATE, DEBT COVENANT, AND TRANSFER PRICING: HOW IS FOREIGN OWNERSHIP INVOLVED?

  Ananda Wulandari,  Universitas Negeri Semarang,  Indonesia

  Badingatus Solikhah,  Universitas Negeri Semarang ,  Indonesia

  https://orcid.org/0000-0002-3705-864X

  1-20

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  DOI : 10.15575/aksy.v8i2.53985 PDF downloads: 0

• TRENDS IN ISLAMIC STOCK INDEX RESEARCH: A SYSTEMATIC LITERATURE REVIEW AND BIBLIOMETRIC ANALYSIS

  Renny Wulandari,  Universitas Panca Bhakti,  Indonesia

  Alfa Rahmiati,  Universias Airlangga,  Indonesia

  Anna Sutrisna Sukirman,  Politeknik Negeri Ujung Pandang,  Indonesia

  21-43

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  DOI : 10.15575/aksy.v8i2.50742 PDF downloads: 0

• TOWARD EFFECTIVE FRAUD PREVENTION: INTEGRATING CORPORATE GOVERNANCE, ORGANIZATIONAL CULTURE, INTERNAL CONTROL, AND EMPLOYEE INTEGRITY

  Zahrah Zain Salsabila,  Universitas Pembangunan Nasional Veteran Jawa Timur,  Indonesia

  Tituk Diah Widajantie,  Universitas Pembangunan Nasional Veteran Jawa Timur,  Indonesia

  44-60

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  DOI : 10.15575/aksy.v8i2.55800 PDF downloads: 0

• MEASUREMENT INSTRUMENT OF THE ADOPTION LEVEL OF PSAK 112 IN THE WAKAF MANAGEMENT INSTITUTION

  Auvi Diyanati Kanasibah,  Universitas Airlangga,  Indonesia

  Raditya Sukmana,  Universitas Airlangga,  Indonesia

  61-76

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  DOI : 10.15575/aksy.v8i2.54748 PDF downloads: 0

• HOW PROFITABILITY, LIQUIDITY, CAPITAL STRUCTURE, AND FIRM SIZE INFLUENCE FIRM VALUE

  Dimas Rafi Parama Putra,  Universitas Pembangunan Nasional Veteran Jawa Timur,  Indonesia

  Erna Sulistyowati,  Universitas Pembangunan Nasional Veteran Jawa Timur,  Indonesia

  77-92

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  DOI : 10.15575/aksy.v8i2.55370 PDF downloads: 0

• THE INFLUENCE OF ESG, CAPITAL STRUCTURE, AND INTELLECTUAL CAPITAL ON FINANCIAL DISTRESS IN MINING COMPANIES

  Lisviana Putri Adi Gunarso,  Universitas Tanjungpura,  Indonesia

  Reza Pahlevi,  Universitas Tanjungpura,  Indonesia

  Sari Rusmita,  Universitas Tanjungpura,  Indonesia

  92-112

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  DOI : 10.15575/aksy.v8i2.55901 PDF downloads: 0

• COST VOLUME PROFIT (CVP) ANALYSIS IN ASSESSING BREAK-EVEN POINT AND FLUCTUATION OF CONTRIBUTION MARGIN ON PRICING STRATEGY IN THE TRADE SECTOR

  S. A. Safry Saing,  Universitas Islam Negeri Sumatera Utara,  Indonesia

  Nurbaiti,  Universitas Islam Negeri Sumatera Utara,  Indonesia

  Yenni Samri Juliati Nasution,  Universitas Islam Negeri Sumatera Utara,  Indonesia

  113-135

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  DOI : 10.15575/aksy.v8i2.56029 PDF downloads: 0

• ADVANCING SUSTAINABLE ISLAMIC FINANCE: A SYSTEMATIC REVIEW OF VALUE-BASED SUKUK INSTRUMENTS AND THEIR CONTRIBUTION TO THE SDGS

  Evi Sopiah,  UIN Sunan Gunung Djati Bandung,  Indonesia

  Depid Ismail,  UIN Sunan Gunung Djati Bandung,  Indonesia

  Owin Jamasy,  Asia e University,  Malaysia

  Imam Mustofa,  UIN unan Gunung Djati Bandung,  Indonesia

  136-162

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  DOI : 10.15575/aksy.v8i2.52823 PDF downloads: 0

• DO ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE AND INTELLECTUAL CAPITAL AFFECT FIRM VALUE WITH FINANCIAL PERFORMANCE AS A MODERATING VARIABLE?

  Dhiya Tri Rifdah,  Universitas Pembangunan Nasional Veteran Jawa Timur,  Indonesia

  Astrini Aning Widoretno,  Universitas Pembangunan Nasional Veteran Jawa Timur,  Indonesia

  163-181

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  DOI : 10.15575/aksy.v8i2.55831 PDF downloads: 0