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Analisis Integritas dan Skeptisisme Profesional terhadap Kepatuhan Auditor pada Standar Profesional Akuntan Publik
Riset Ilmu Manajemen Bisnis dan Akuntansi
Vol 4
, No 1
(2026)
Auditors' compliance with the Public Accountant Professional Standards (SPAP) is the main concern in maintaining the quality and trust of the audit process, especially in the face of increasingly complicated audit tasks. This study aims to evaluate the level of integ-rity and skepticism of auditors in supporting compliance with SPAP. This study uses a de-scriptive qualitative approach with observation methods and document studies. The object of the research is the Public Accounting Firm Dra. Yat...
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Implementasi Sistem Bagi Hasil Tabungan Easy Mudharabah Berdasarkan PSAK 405 Pada Bank Syariah Indonesia Kantor Cabang Cimahi
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 4
(2025)
This study examines how the profit-sharing system is implemented in the Easy Mudharabah Savings product at Bank Syariah Indonesia (BSI) Cimahi Branch Office in accordance with Statement of Financial Accounting Standards (PSAK) 405 about Mudharabah Accounting. This study combined field observation and literature review in a descriptive qualitative manner. Interviews, documents, and literature reviews on the National Sharia Council's (DSN-MUI) fatwa on the mudharabah contract were used to gather t...
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Implementasi Akad Murabahah pada Produk Pembiayaan KPR di Bank Syariah Indonesia KC Cimahi
Asri Mariam Syarah
; Lasmi Wardiyah
Kajian Ekonomi dan Akuntansi Terapan
Vol 2
, No 3
(2025)
This study aims to analyze the implementation of the murabahah contract in the Home Ownership Credit (KPR) financing product at Bank Syariah Indonesia (BSI) Cimahi Branch Office. This study uses a descriptive qualitative method with data collection through interviews, observation, and documentation. The results show that the KPR financing mechanism at BSI Cimahi Branch Office has been running in accordance with sharia principles established by the National Sharia Council (DSN-MUI). The process s...
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Analisis Rasio Solvabilitas dalam Mengukur Kinerja Keuangan Berdasarkan PSAK 401
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 2
, No 3
(2025)
This study aims to analyze the financial performance of Bank Syariah Indonesia (BSI) Bandung Asia Afrika Branch Office using solvency ratios, including Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR). The research emplyos a descriptive quantitative approach using secondary data obtained from financial reports for the years 2023-2024. Solvency ratios serve as crucial indicators in assessing the bank’s ability to meet long-term obligations and manage its capital structure. The analysis re...
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Analisis Komparatif Faktor Pengeluaran Belanja Bulanan Antara Konsumen Laki-Laki Dan Perempuan
Dini Hanifah
; Putri Dina Amelia
; Rizqy Hizbullah Ziyaulhaq
; Roudhotul Hayati Nurislami
; Mia Lasmi Wardiyah
Jurnal Riset dan Publikasi Ilmu Ekonomi
Vol 3
, No 4
(2025)
This study aims to evaluate the existence of significant differences in the level of monthly shopping expenditure between male and female consumers. The background of this study is based on the assumption that consumption behavior is influenced by various social, psychological, and economic factors, including potential differences in behavior based on gender. The methodology used is a comparative quantitative approach with data collection through questionnaires from 42 respondents selected using...
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Analisis Tingkat Persepsi Mahasiswa Uin Terhadap Penggunaan Transportasi Online (Gojek, Grab, Indrive, Dan Maxim) Sebagai Sarana Mobilitas Menuju Kampus
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 3
(2025)
This research investigates how students perceive the use of online transport services namely Gojek, Grab, InDriver, and Maxim as their primary means of commuting to campus. App-based transportation has become increasingly vital for addressing urban mobility issues such as traffic congestion, limited parking space, and time constraints. The study adopts a descriptive quantitative method, with data collected through a Likert-scale questionnaire distributed to 20 selected participants. The results...
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Analisis Perbandingan Frekuensi Transaksi Tunai, E-Wallet, dan Transfer Bank dalam Aktivitas Harian Masyarakat
Jurnal Riset dan Publikasi Ilmu Ekonomi
Vol 3
, No 4
(2025)
The rapid advancement of digital technology has led to significant changes in how people conduct financial transactions, particularly the shift from cash payments to digital methods that are viewed as more efficient, faster, and safer. This study aims to analyze differences in the frequency of using three types of financial transactions cash, e-wallets, and bank transfers in daily life. A quantitative descriptive-comparative approach was applied, involving 47 respondents selected through purposi...
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Analisis Perbedaan Persepsi Masyarakat terhadap Investasi Emas Sebelum dan Sesudah Kenaikan Harga
Nabila Nandayanti
; Aisyah Mega Benazira
; Nurul Azmi Muhamad Tauhid
; Pingkan Salsa Hadiansyah
; Mia Lasmi Wardiyah
Jurnal Ekonomi dan Keuangan
Vol 3
, No 3
(2025)
Evaluating changes in public perceptions of gold investment before and after price increases is the objective of this study. The background of this study rests on the assumption that gold price volatility can affect an individual's interest in and view of gold as an investment vehicle. This study used a quantitative approach by distributing questionnaires using a Likert scale to 50 respondents, the results of which were analyzed using the paired sample t-test. The results of the analysis show th...
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Analisis Perbandingan Tingkat Kepuasan Mahasiswa UIN Sunan Gunung Djati Terhadap Empat E-Wallet (Dana, Ovo, Shoppay dan Gopay) Terbesar di Indonesia
Hafizh Febryansyah Sonjaya
; Sani Dwina Putri
; Nanda Kuswandari
; Ni’matul Aliyah
; Mia Lasmi Wardiyah
Jurnal Ekonomi dan Keuangan
Vol 3
, No 3
(2025)
Fundamentally, every individual has two basic needs that must be fulfilled, namely physical and spiritual needs. One of the physical needs that has grown significantly in the digital era is the need for convenience in conducting financial transactions. This study aims to analyze the comparison of satisfaction levels among students of UIN Sunan Gunung Djati toward the four largest e-wallets in Indonesia: Dana, Ovo, ShopeePay, and Gopay. The research employed a quantitative method with a sample si...
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Pengaruh Ulasan dan Rating Produk terhadap Minat Beli Berdasarkan Kelompok Usia pada Platform E-commerce
Jurnal Ekonomi dan Keuangan
Vol 3
, No 3
(2025)
This study aims to determine whether there is a significant difference in the influence of product reviews and ratings on purchase intention on e-commerce platforms based on age groups. The research used a quantitative approach with a comparative design. A total of 42 respondents participated, consisting of 21 individuals under the age of 25 and 21 individuals over the age of 25. Data were collected using a Likert-scale questionnaire covering three main aspects: product reviews, product ratings,...
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