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Journal of Islamic Contemporary Accounting and Business
Published by Institut Agama Islam Tazkia
ISSN : -     EISSN : 30217105     DOI : https://doi.org/10.30993/jicab.v2i1
Core Subject : Economy,
Economics, Econometrics & Finance
The Journal of Islamic Contemporary Accounting and Business is published by the Sharia Accounting program at the Institut Agama Islam Tazkia. To ensure the quality of the papers published, the journal employs a double-blind review process, where the identities of both the authors and reviewers are concealed from each other during the evaluation process. This ensures objectivity and fairness in the assessment of submitted works. The Journal of Islamic Contemporary Accounting and Business accepts original papers using qualitative, quantitative, or mixed-method approaches. The journal is published twice a year, in the periods of April-September and October-March, with each issue containing seven papers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 35 Documents
 1   2   3   4 
Ethics in Islamic Accounting Research: A Bibliometric Analysis and Review Endah Sundari, Desy; Febriani , Dewi
Journal of Islamic Contemporary Accounting and Business Vol. 1 No. 1 (2023): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v1i1.306

Abstract

This study aims to determine the development and relevance of ethics in Islamic accounting. The data used in this study were 94 indexed research publications with the theme of Islamic Accounting for the period 2003 to 2022. The data were then processed and analyzed using the R Biblioshiny application program to determine the bibliometric map of the development of the role of ethics in Islamic accounting. The results show that the number of publications on the development of Islamic accounting research has increased significantly. The results showed that the journal with the highest productivity with the theme of Islamic accounting is the Islamic Accounting Journal. The authors who wrote the most were Kamla R and Yacoob H. “Accounting” became the longest trending topic until 2020 and “Islamic Accounting” became the most used topic in 2018.
Does Sharia Intellectual Capital Enhance the Share Prices of Mining Sector Companies Listed on the Indonesian Sharia Stock Index? Melvia , Efta; Eliza , Any; Ermawati , Liya
Journal of Islamic Contemporary Accounting and Business Vol. 1 No. 1 (2023): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v1i1.307

Abstract

This study aims to examine the effect of sharia intellectual capital on the stock prices of mining sector companies listed on the Indonesian Sharia Stock Index (ISSI). Value-added human capital, structural capital value-added, and value-added customer capital are used as indicators to measure Islamic intellectual capital. This study uses a quantitative approach. The type of data used is secondary data in the form of annual reports and audited financial statements of mining companies for the 2016-2020 period. By using a purposive sampling technique, 85 samples were selected from the total financial statements of all mining sector companies. The documentation method is used as the main data collection technique in this study. The data analysis technique used multiple linear regression analysis. The results of multiple linear regression analysis show that value-added human capital and structural capital value added partially have a significant effect on sharia stock prices, while value-added customer capital has no significant effect on sharia stock prices.
The Effect of Financial Rewards, Religiosity, and Job Market Considerations on Student Interest in a Career in Islamic Financial Institutions Regita Putri , Devara; Sam’ani, Sam’ani; Arumsari , Vita
Journal of Islamic Contemporary Accounting and Business Vol. 1 No. 1 (2023): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v1i1.308

Abstract

This study aims to analyze the significance of the influence of financial rewards, religiosity, and job market considerations on the interest of students of the Sharia Banking Study Program, Department of Accounting, Semarang State Polytechnic, to have a career in Islamic Financial Institutions both simultaneously and partially. The population in this study were students of the Sharia Banking Study Program, Department of Accounting, Semarang State Polytechnic. Using sampling techniques, namely purposive sampling and accidental sampling, there were 75 respondents who met the criteria. The data used in this study are primary data obtained through the dissemination of questionnaires. The analysis model used in this study is a multiple linear regression analysis model, while the analysis technique uses a statistical test F, a coefficient of determination test (R2), and a statistical test t that is processed using the SPSS 26.00 program. The results of proving hypotheses and discussions show that (1) Financial rewards, religiosity, and job market considerations simultaneously have a significant effect on students' interest in a career in Islamic Financial Institutions. (2) Financial rewards do not partially have a significant effect on the interest of students in a career in Islamic Financial Institutions. (3) Religiosity partially effects the interest of students in a career in Islamic Financial Institutions. (4) Consideration of the Job Market partially has a significant effect on the interest of students in a career in Islamic Financial Institutions.
Analysis of Company Financial Performance Before and After Initial Public Offering (IPO) on the Indonesia Stock Exchange Wildan Yahya, Muhammad; Dahlia Iryani, Lia; Martanti Endah Lestari , Retno
Journal of Islamic Contemporary Accounting and Business Vol. 1 No. 1 (2023): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v1i1.309

Abstract

This study aims to analyze (1) the company's financial performance before and after (2) Initial Public Offering (IPO) in companies that conducted an IPO in 2018. The company's financial performance is measured by (3) financial ratios consisting of: Current Ratio (CR) , Debt to Equity Ratio (DER), Total Assets Turnover (TATO), and Return On Euity (ROE). The sample used in this study were 8 companies. The sample was selected using purposive sampling. The type of research used in this research is descriptive with SPSS 25. Data analysis consists of descriptive statistics, normality test using Kolmogrov Smirnov test and hypothesis testing using Paired Sample T-Test. Based on the test using the Paired Sample T-Test, it shows that the company's financial performance after the IPO there is a difference in the salvoability ratio which is proxied by the Debt to Equity Ratio (DER). While the ratios that do not experience any difference are the liquidity ratio proxied by the Current Ratio (CR), the activity ratio as proxied by Total Assets Turnover (TATO) and the profitability ratio as proxied by Return On Equity (ROE).
A Comparison of Financial Performance and Islamicity Performance Index of Indonesian Syariah Commercial Banks Before and During the Covid-19 Pandemic Istiqomah, Ayu; Khomsatun, Siti
Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 1 (2024): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v2i1.310

Abstract

This study aims to analyze the financial performance of Sharia commercial banks between before and during the covid-19 pandemic. This study uses an analysis of financial ratios and islamicity performance index to measure the financial performance. This study uses a quantitative method by using a comparative approach that compares the similarities or differences of three objects studied in a certain frame of mind. This study uses quarterly financial reports in 2018-2021. The population of this research is Islamic commercial banks that registered with OJK and issue quarterly financial reports. The statistical method used is the descriptive statistical test and Wilcoxon signed-rank test. The results show differences in the financial ratio (for KPMM, NPF, FDR, NI, and BOPO), islamicity performance index (for Profit Sharing Ratio and EDR_Qard & Donation) of Islamic commercial banks between before and during the pandemic
The Effect of Organizational Culture, Competence, Compensation, and Work Motivation on Employee Performance at Bank Syariah Indonesia Jepara Branch Office Choirunisa Oktaviani , Livia; Sam’ani; Arumsari , Vita
Journal of Islamic Contemporary Accounting and Business Vol. 1 No. 1 (2023): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v1i1.311

Abstract

This study aims to analyze and obtain empirical evidence regarding the effect of organizational culture, competence, compensation, and work motivation on employee performance in Bank Syariah Indonesia Sub-Branch Office Jepara Pemuda 1 and Sub-Branch Office Jepara Pemuda 2 either simultaneously or partially. The population of the data used in this study includes all employees consisting of two branch offices, namely Bank Syariah Indonesia, Jepara Pemuda 1 Sub-Branch Office and Jepara Pemuda 2 Sub-Branch Office as many as 36 employees. Primary data obtained through the distribution of questionnaires. The data analysis model uses multiple linear regression analysis model. The results of the analysis and discussion show that the variables of organizational culture, competence, compensation, and work motivation simultaneously and partially have a significant effect on employee performance at Bank Syariah Indonesia Sub-Branch Office Jepara Pemuda 1 and Sub-Branch Office Jepara Pemuda 2.
The Influence of Tax Knowledge, Modernization of Tax Administration, and Islamic Value on Tax Compliance of MSMEs in Yogyakarta Ryanica Nabila, Tiffanny; Fitri Rahajeng, Dinik
Journal of Islamic Contemporary Accounting and Business Vol. 1 No. 1 (2023): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v1i1.312

Abstract

The increase in the number of MSMEs in line with the increasing number of taxpayers in Indonesia provides the potential for tax revenue. In fact the contribution to taxes is still very low. Therefore, this study intends to determine the effect of tax knowledge, modernization of tax administration and Islamic value on MSME tax compliance. The sample in this study, namely SMEs in the Province of the Special Region of Yogyakarta, was selected using a random sampling technique. The research method is multiple regression analysis method. 210 respondents who have been processed produce that tax knowledge and modernization of tax administration have a positive and significant effect on MSME taxpayer compliance. For further research, it is expected to add other variables related to tax compliance so that it can provide a broader picture.
Determinants of Financing Risk Level of Islamic Commercial Banks in Indonesia Indriani , Selfia; Nurmalia , Gustika; Ridha Putri, Previta
Journal of Islamic Contemporary Accounting and Business Vol. 1 No. 1 (2023): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v1i1.313

Abstract

Financing is an activity of Islamic banks in distributing funds to other parties. Every financing carried out by a bank always contains a risk. The risks faced by Islamic banks are diverse and complex in line with the innovations in the financial and banking products they offer to the public. Although Islamic banks have quite fundamental factors to withstand the occurrence of financing risk, this risk can interfere with the performance of Islamic banking if it is not handled seriously. During the last four years, from the Islamic banking statistics released by the OJK, it is noted that the financing risk that occurs in Islamic Commercial Banks has increased quite significantly. This research is a type of quantitative research. The sampling technique used is purposive sampling. The data processed is secondary data from the annual published reports of Islamic Commercial Banks on the official website of each bank. The data analysis method used in this research is panel data regression analysis with the Eviews 8.0 software in analyzing data. The results obtained from this study indicate that partially UMKM financing, Return In Asset (ROA) has no significant effect on the Financing Risk (NPF) of Islamic Commercial Banks while the Finance to Deposit Ratio (FDR) has a positive and significant effect on the Financing Risk (NPF) of the Bank. Sharia General.
A Case Study of the Impact of Implementing Activity Based Costing and Target Costing on Increasing Profit at PT Fajar Surya Wisesa Tbk in the 2018-2021 Period Giselawati, Dinda; Iryani, Lia Dahlia; Rahmi, Amelia
Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 1 (2024): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v2i1.314

Abstract

The purpose of this research is to analyze the implementation of Activity Based Costing and Target Costing in increasing profits at PT Fajar Surya Wisesa Tbk. The data used in this study is secondary data. The indicators used for Activity Based Costing are determined by setting the rate of Factory Overhead Cost (FOC) per activity group. For Target Costing indicators, it involves calculating the selling price minus the targeted profit. The profit variable indicator involves detailing sales based on the cost of production. The results of this study show that the use of Activity Based Costing method has an impact on cost calculations that focus on production costs, with an increase in the Cost of Goods Manufactured (COGM) before the application of Activity Based Costing. This results in an increase in the cost of goods manufactured, leading to a decrease in company profits. On the other hand, the implementation of Target Costing proves that Target Costing is an alternative effort to maximize the targeted profit by the company.
Evaluation of Bank Soundness using the Risk Profile Method, Sharia Governance, Operating Profit, and Capital at Islamic Commercial Banks Nabila, Annisa; Iryani, Lia Dahlia; Widyowati, Mutiara Puspa
Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 1 (2024): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v2i1.315

Abstract

The aim of this research is to assess the health level of Islamic Banks listed on the Indonesia Stock Exchange, utilizing the risk profile, Sharia governance, profitability, and capital method. Purposive sampling with specific criteria was employed as the sampling technique. The findings indicate that using the RGEC method, it predicts that two Islamic banks assessed are in a healthy condition. In 2019, Bank Panin Dubai Syariah achieved a composite score of 82.85%, categorized as healthy. In 2020, it obtained a composite score of 80%, maintaining a healthy category, and in 2021, it secured a composite score of 80%, sustaining a healthy categorization. As for Bank Syariah Indonesia, it is consistently deemed in very healthy condition. In 2019, it obtained a composite score of 91.42%, signifying excellent health. In 2020, it achieved a composite score of 94.28%, maintaining its very healthy status, and in 2021, it attained a composite score of 97.14%, indicating sustained excellent health.

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