Vol 7 No 2 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah

Articles

• GREENER REPORTS, CLEANER BOOKS? THE IMPACT OF SUSTAINABILITY DISCLOSURES ON EARNINGS MANAGEMENT IN ASEAN’S DEVELOPING ENERGY SECTOR

  Ari Novalisa Ramadanti,  UIN Maulana Malik Ibrahim Malang,  Indonesia

  Dyah Febriantina Istiqomah,  UIN Maulana Malik Ibrahim Malang,  Indonesia

  136-152

  • PDF (English)

  DOI : 10.15575/aksy.v7i2.46073 Abstract View : 5 PDF (English) downloads: 6

• THE INFLUENCE OF FINANCIAL LITERACY, RELIGIOSITY, AND BRAND IMAGE ON MILLENNIAL INTEREST IN ISLAMIC INSURANCE: AN EMPIRICAL STUDY IN SOUTH JAKARTA

  Erina Effi Abidah,  Universitas Muhammadiyah Prof. DR. Hamka,  Indonesia

  Muhammad Iman Sastra Mihajat,  Universitas Muhammadiyah Prof. Dr. Hamka,  Indonesia

  https://orcid.org/0000-0002-7365-7324

  153-165

  • PDF (English)

  DOI : 10.15575/aksy.v7i2.45639 Abstract View : 5 PDF (English) downloads: 2

• DETERMINANT OF ISLAMIC BANK SUKUK RATINGS IN INDONESIA

  Muhammad Wandisyah R Hutagalung,  Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan,  Indonesia

  Fitria Ana Siregat,  UIN Sulthan Thaha Saifuddin Jambi,  Indonesia

  Bella Arisha,  UIN Sulthan Thaha Saifuddin Jambi,  Indonesia

  Ella Zefriani Nasution,  UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan,  Indonesia

  166-177

  • PDF (English)

  DOI : 10.15575/aksy.v7i2.45878 Abstract View : 3 PDF (English) downloads: 3

• UNMASKING TAX STRATEGIES: THE ROLE OF TRANSFER PRICING AND CAPITAL INTENSITY IN INDONESIA’S MINING SECTOR

  Evi Grediani,  Politeknik YKPN Yogyakarta,  Indonesia

  Budhi Purwantoro Jati ,  Politeknik YKPN,  Indonesia

  178-190

  • PDF (English)

  DOI : 10.15575/aksy.v7i2.45865 Abstract View : 1 PDF (English) downloads: 0

• EXPLORING DIGITAL WAQF IN INDONESIA: STRATEGY FOR OPTIMIZING ACCOUNTABILITY AND TRANSPARENCY

  Fauziyah Latiefa Salsabila,  UIN Syarif Hidayatullah Jakarta,  Indonesia

  Rini,  UIN Syarif Hidayatullah Jakarta,  Indonesia

  Anitiyo Soelistiyono,  National Yunlin University of Science and Technology, Taiwan,  Indonesia

  191-213

  • PDF (English)

  DOI : 10.15575/aksy.v7i2.45931 Abstract View : 36 PDF (English) downloads: 6

• UNPACKING VALUE: HOW BUSINESS STRATEGY, OWNERSHIP, AND PERFORMANCE SHAPE STOCK PRICES OF LQ45 MANUFACTURING FIRMS (2019–2023)

  Prima Ayu Novita Junianto,  Universitas Airlangga,  Indonesia

  Anak Agung Gde Satia Utama ,  Universitas Airlangga,  Indonesia

  214-233

  • PDF (English)

  DOI : 10.15575/aksy.v7i2.45825 Abstract View : 2 PDF (English) downloads: 1

• THE EFFECT OF FINANCIAL LITERACY, FINANCIAL ATTITUDE, AND PERCEIVED RISK ON FINANCIAL MANAGEMENT BEHAVIOR IN USING BUY NOW PAY LATER (BNPL)

  Kartika Retnaningrum,  Universitas Pembangunan Nasional “Veteran”,  Indonesia

  Siti Sundari,  Universitas Pembangunan Nasional “Veteran”,  Indonesia

  234-249

  • PDF (English)

  DOI : 10.15575/aksy.v7i2.45602 Abstract View : 141 PDF (English) downloads: 82

• MODEL OF PREDICTING FINANCING AMOUNTS THROUGH THIRD-PARTY FUNDS, LIABILITIES, AND EQUITY

  Widiawati,  UIN Sunan Gunung Djati,  Indonesia

  Ahmad Mudzakir,  UIN Sunan Gunung Djati,  Indonesia

  Suteja Wira Dana Kusuma,  Curtin University,  Australia

  250-263

  • PDF (English)

  DOI : 10.15575/aksy.v7i2.45856 Abstract View : 1 PDF (English) downloads: 1

• THE ROLE OF SHARIA COOPERATIVES IN SUPPORTING THE SUSTAINABLE DEVELOPMENT GOALS (SDGs) 2030 IN MEDAN CITY

  Elida Elfi Barus,  Institut Agama Islam Sheikh H. Abdul Halim Hasan Binjai,  Indonesia

  Nabil Shawab Al Mujadid,  Institut Agama Islam Sheikh H. Abdul Halim Hasan Binjai ,  Indonesia

  https://orcid.org/0000-0003-1293-3468

  M. Ridwan Umar,  Universitas Islam Negeri Sumatera Utara,  Indonesia

  https://orcid.org/0009-0000-1733-3678

  Endri Dores,  Institut Agama Islam Sheikh H. Abdul Halim Hasan Binjai ,  Indonesia

  https://orcid.org/0000-0003-0930-9680

  Nabila Rizsyalwa Zahra,  Institut Agama Islam Sheikh H. Abdul Halim Hasan Binjai ,  Indonesia

  https://orcid.org/0009-0007-9571-0193

  264-285

  • PDF (English)

  DOI : 10.15575/aksy.v7i2.46230 Abstract View : 0 PDF (English) downloads: 0

• LOCAL ECONOMIC DEVELOPMENT STRATEGY THROUGH HUMAN RESOURCE EMPOWERMENT IN THE MSME SECTOR IN MEDAN CITY

  Tri Dessy Fadillah,  Institut Syekh Abdul Halim Hasan Binjai,  Indonesia

  Khairina,  Institut Syekh Abdul Halim Hasan Binjai,  Indonesia

  Arfan Ikhsan,  Universitas Negeri Medan,  Indonesia

  Nazli Aisyah Amin,  Institut Syekh Abdul Halim Hasan Binjai,  Indonesia

  286-304

  • PDF (English)

  DOI : 10.15575/aksy.v7i2.46252 Abstract View : 7 PDF (English) downloads: 3