Vol. 5 No. 3 (2026): Desember 2026

View Vol. 5 No. 3 (2026): Desember 2026

DOI: https://doi.org/10.24260/jkubs.v5i3

Published: 2026-10-13

Articles

Pengaruh Kemudahan dan Keamanan Fitur E-Mas pada BSI Mobile terhadap Minat Investasi Digital (Studi pada Masyarakat Kota Bandar Lampung) The Effect of the Ease of Use and Security of the E-Mas Feature in BSI Mobile on Digital Investment Interest (A Study of the People of Bandar Lampung City)

Muhammad Shodiq, Ujang Hanief Musthofa, Anggun Okta Fitri

398-418
- PDF
Abstract View 71, PDF Download 91
Efektivitas Asset And Liability Management (ALMA) pada Bank Syariah dalam Menjaga Likuiditas di tengah Ketidakpastian Kebijakan Ekonomi Global The Effectiveness of Asset and Liability Management (ALM) in Islamic Banks in Maintaining Liquidity amid Global Economic Policy Uncertainty

Novita Novita, Suci Atikha, Tari Indriani , Monica Olivia

478 - 505
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Abstract View 88, PDF Download 61
Strategi Promosi, Produk, dan Pelayanan sebagai Pendekatan Terpadu dalam Meningkatkan Minat Nasabah Membuka Tabungan Haji Promotion, Product, and Service Strategies: An Integrated Approach to Increasing Customer Interest in Opening Hajj Savings Accounts

Mutiara Nabila, Yulindawati, Ella Annissa

345-366
- pdf (Indonesian)
Abstract View 60, PDF Download 59
The Effect of Taxes, Profitability, and Asset Structure on the Capital Structure of Indonesian Islamic Banks The Effect of Taxes, Profitability, and Asset Structure on the Capital Structure of Indonesian Islamic Banks

M. Arip Marta Dewa Dewa, Moh Bahrudin, Muhammad Iqbal

419-437
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Abstract View 31, PDF Download 31
Pengaruh Kesadaran Pajak, Religiusitas, dan Motivasi Membayar Pajak terhadap Kepatuhan Wajib Pajak Pribadi di KPP Pratama Banda Aceh The Influence of Tax Awareness, Religiosity, and Tax Payment Motivation on Individual Taxpayer Compliance at the Banda Aceh Primary Tax Office (KPP Pratama Banda Aceh)

Farah Annisa, Junia Farma, Azimah Dianah

367-384
- PDF (Indonesian)
Abstract View 67, PDF Download 56
Accounting Literacy Management: A Bibliometric and Systematic Literature Reviewof Scopus-Indexed Publications, 2021–2025 Manajemen Literasi Akuntansi: Sebuah Tinjauan Literatur Bibliometrik dan Sistematis dari Publikasi Terindeks Scopus, 2021–2025

Sabirin Sabirin, Raziki Waldan, Nia Zulinda

438-455
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Abstract View 78, PDF Download 55
Pengembangan Model Zakat Produktif dalam Pengentasan Kemiskinan di Daerah Afirmasi: Studi pada BAZNAS Kota Kupang melalui Pendekatan Pemberdayaan dan Penguatan Kelembagaan Developing a Productive Zakat Model for Poverty Alleviation in Affirmative Regions: A Study of BAZNAS Kupang City through Empowerment and Institutional Strengthening Approaches

Muhammad Kadri, Awan Sutrisno

385-397
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Abstract View 40, PDF Download 35
Model Analisis Prediksi Kebangkrutan Bank Umum Syariah dan Bank Umum Konvensional Menggunakan Model Altman Z-Score, Springate dan Zmijewski Perspektif Ekonomi Islam Bankruptcy Prediction Analysis Model for Islamic Commercial Banks and Conventional Commercial Banks Using the Altman Z-Score, Springate, and Zmijewski Models: An Islamic Economic Perspective

Widia Yuliyansa, Ersi Sisdianto, IS Susanto

456 - 477
- pdf
Abstract View 76, PDF Download 50