https://ejournal.uinmybatusangkar.ac.id/ojs/index.php/jaksya/issue/feed 2026-03-04T08:16:29+07:00 Elsa Fitri Amran elsafitriamran@uinmybatusangkar.ac.id Open Journal Systems <p align="justify"><strong>Jurnal Akuntansi Syariah (JAkSya)</strong> with ISSN <strong><a href="https://issn.brin.go.id/terbit/detail/20210625421472428" target="_blank" rel="noopener">2798-1231</a></strong> (Online) published by Islamic Accounting Department, Faculty of Islamic Economics and Business UIN Mahmud Yunus Batusangkar in collaboration with Asosiasi Dosen Akuntansi Indonesia. JAkSya is expected to add insight into Accounting and Finance, especially Islamic Accounting for academics, practitioners, researchers, students and other parties who are interested in the development of accounting knowledge and practice. The main focus of JakSya covers several aspects, namely: Financial Accounting, Management Accounting, Islamic Accounting and Financial Management, Taxation, Public Sector Accounting, Zakat Accounting, Corporate Governance, Auditing, Capital Market and Investment, Corporate Finance, Accounting Profession, Accounting Information Systems. This journal has been accredited <strong><a href="https://drive.google.com/file/d/1_8Stpqx-JvYEeDhZNm7wUVAGeC_5UhRO/view?usp=drive_link" target="_blank" rel="noopener">Sinta 5 No. 72/E/KPT/2024</a></strong></p> https://ejournal.uinmybatusangkar.ac.id/ojs/index.php/jaksya/article/view/16484 2026-03-02T14:30:11+07:00 Putri Balqist 231062201053@uis.ac.id Ayu Mariani 231062201055@uis.ac.id Rizfa Aryanti 231062201033@uis.ac.id Mohamad Arif 231062201035@uis.ac.id

<p><em>Micro, small, and medium enterprises (MSMEs) in Batam City play an important role in the local economy. However, they still face challenges when making decisions related to capital financing. Although sharia-compliant financing options are available, many MSMEs tend to prefer conventional financing because it is seen as faster and more convenient. This study aims to explore how sharia awareness affects MSMEs' decisions regarding capital sources and to identify the factors influencing these decisions. The research employs a descriptive qualitative approach, utilizing in-depth interviews with eight informants from Islamic financial institutions and MSMEs in Batam City. Data were analyzed using the Miles and Huberman model. The results reveal that MSMEs show varying degrees of awareness about sharia principles. Although the principles of interest free (riba-free) and halal financing are regarded as important, practical considerations tend to dominate decision-making. Lack of understanding about sharia financing principles and procedures is a significant obstacle. The study recommends enhanced training and education on sharia financing to enable MSMEs to make more informed and rational financing decisions. </em></p>

2026-03-03T00:00:00+07:00 Copyright (c) 2026 Putri Balqist, Ayu Mariani, Rizfa Aryanti, Mohamad Arif https://ejournal.uinmybatusangkar.ac.id/ojs/index.php/jaksya/article/view/16523 2026-03-04T08:16:29+07:00 Nurul Nazifah nurulnazifah646@gmail.com Revi Candra revicandra@uinmybatusangkar.ac.id

<p><em>Firm value is an important indicator that reflects market conditions regarding a company's performance and opportunities. One internal factor believed to influence firm value is profitability, but empirical research results show mixed findings. The purpose of this study is to analyze the effect of profitability on firm value in the plantation sector listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. This study uses a quantitative method with a causality approach. Ten plantation companies were sampled in this study, selected using a purposive sampling technique. Panel data regression was used in data analysis, and the Random Effect Model (REM) was the best model for data analysis. This study found that profitability, as proxied by Return on Assets (ROA), has a significant positive effect on firm value, as proxied by Price to Book Value (PBV). This finding aligns with signaling theory, which states that profitability is a positive signal for investors in assessing a company's prospects.</em></p>

2026-03-12T00:00:00+07:00 Copyright (c) 2026 Nurul Nazifah, Revi Candra