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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 7 Documents
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Search results for , issue "Vol. 3 No. 1 (2025): JICAB" : 7 Documents clear
Accounting for Islamic Fintech: Issues and Treatment (Case Study: Ammana Fintech) Mukhlisin, Murniati; Farezi, Lalu Alpin
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 1 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i1.399

Abstract

The main objective of this study to examine accounting treatment in Islamic FinTech company in Indonesia with reference of Islamic Accounting Standards - PSAK Syariah issued by The Indonesian Institute of Accountants. Methodology: This research conducts a case study of Ammana Fintek Syariah as the first Islamic FinTech in Indonesia registered in Indonesian Financial Services Authority. The finding shows that Ammana does not have a clear standard of accounting treatment as a FinTech company. Its reporting standard simply follows company’s discretion, following Practice Theory which has its own diverse motives and intentions to form its identity as Islamic FinTech company. In order to ensure the Islamic FinTech is always in the shariah corridor, thus Islamic accountability notion should be embedded within the company. The paper finds that Ammana Fintek made few adjustments on the existing PSAK Syariah to allow FinTech nature of transactions are accommodated. Reporting various Islamic contracts make the Islamic FinTech distinct from its conventional counterpart in dialectic relationship. Thus, separate guide on Islamic FinTech accounting is required soon or later considering potential Muslim market in Indonesia. Stakeholders of Islamic FinTech rely on digital reporting who demand timely and accurate information for making right decision. Contribution of this study is to expand Practice Theory not only in the social being relationship, human to human, but also structure to structure, in this case between Ammana Fintek and Ikatan Akuntan Indonesia (IAI).
The Effect of Debt to Assets Ratio, Return on Assets, and Total Assets Turnover on Financial Distress Hidayat, Andreas Josafat; Bintara, Rista
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 1 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i1.445

Abstract

This study aims to analyze the effect of Debt Assets Ratio, Return on Assets, and Total Assets Turnover on Financial Distress in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. The independent variables in this study are Debt Assets Ratio, Return on Assets, and Total Assets Turnover, while the dependent variable is Financial Distress which is measured using the Altman Z-Score. The data used are secondary data from property and real estate companies listed on the IDX and taken from the official website www.idx.co.id. This study uses a purposive sampling method by selecting 16 companies that meet the criteria as samples so that there are a total of 64 observation data. The analysis method used is multiple linear regression with the help of SPSS 26. The study results indicate that the Debt to Assets Ratio has a negative effect on Financial Distress, Return on Assets and Total Assets Turnover have no impact on Financial Distress.
The Influence of Good Corporate Governance Mechanism, Profitability, and Liquidity on Sustainability Disclosure Ramadoni, Lutfih; Bintara, Rista
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 1 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i1.446

Abstract

This research aims to empirically test the influence of mechanisms Good Corporate Governance, profitability and liquidity on Sustainability Report disclosure. This research uses a quantitative approach with sampling used using a purposive sampling method, the analysis used in this research is multiple linear regression analysis managed via SPSS. The sample in this study consisted of 11 mining companies out of 75 mining companies reported to the IDX from 2019-2023. Corporate responsibilities that only prioritize economic interests must slowly begin to change. There are new concepts in sustainability, namely economics, environmental protection and social justice, all of which are expressed in Sustainability Reports. Therefore, this research aims to find things that can influence the disclosure of Sustainability Reports. The results of this research show that the independent board of commissioners has no influence on Sustainability Report disclosure, while the audit committee, profitability and liquidity influence Sustainability Report disclosure. For further research, it is hoped that other variables related to Sustainability Report disclosure can be added so that it can provide a broader picture.
Competencies of Shariah Auditors: Skills, Knowledge, and Challenges in Islamic Banking Practice Lathifah, Ridha Nur; Taufik, Razanah
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 1 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i1.497

Abstract

This study explore the competencies of Shariah auditors, which include technical skills (hard skills) such as understanding Shariah accounting standards and fiqh muamalah principles, as well as interpersonal skills (soft skills) such as communication, integrity, and objectivity. Using the literature review method, data was collected from recent journals and scientific reports. The results showed that these competencies are essential for ensure compliance with Shariah principles, manage risk, and enhance accountability in Islamic financial institutions. One of the main challenges faced is the lack of certified auditors and the need for continuous training. This research emphasizes the importance of competency development to support the sustainability of the Islamic banking industry.
The Impact of Debt on Firm Value: An Analysis of the UK Market Ugli, Tokhirjonov Jamshid Giyosjon; Apandi, R. Nelly Nur; Andriana, Denny; Sofia, Alfira
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 1 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i1.506

Abstract

This study examines the impact of debt on firm value within the UK stock market, focusing on the unique economic, regulatory, and market conditions of the region. Using a descriptive quantitative analysis and regression modeling, the research investigates the relationship between debt levels and firm valuation for publicly listed UK firms in 2023. The findings reveal that debt levels do not significantly influence firm value, aligning with the Modigliani-Miller Theorem, which posits that capital structure has a limited effect on firm valuation in perfect markets. The results suggest that other factors, such as profitability, firm size, and market conditions, play more substantial roles in shaping firm value. This research contributes to the understanding of debt's role in financial strategy and provides insights for investors and financial managers in assessing risk and making informed decisions.
Financing-Limit Prediction Classifier in Islamic Bank Using Tree-Based Algorithms Mustafa, Mutya Qurratu'ayuni; Latief, Muhammad Riza Iqbal; Febriani, Dewi
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 1 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i1.520

Abstract

Islamic banks are one of the financial institutions that has been proven to be the catalyst to end extreme poverty in the world. However, amid the massive development of Industry 5.0, research about technology adaptation in Islamic banks is still considered rare. The aim of this study is to develop a technology that will help Islamic banks in making their financing decision more efficient. By using the current outstanding financing data in an Islamic bank, this study proposes a machine learning algorithm that could predict a financing limit based on customer classification. The tree-based learning algorithms used to build the algorithm have shown impressive results. The results show that the basic algorithm which is the Decision Tree gives 86% prediction accuracy. The algorithm is then improved by using the Random Forest algorithm. The Random Forest algorithm gives 91% prediction accuracy which significantly improves the base learning algorithm. Future research in this area is needed as the need to implement sophisticated technology is prominent in making Islamic banking more accessible across the globe.
The Influence of Sharia Accounting Understanding and the Use of Accounting Applications on the Quality of Financial Reporting Maulidia, Riza; Risnaeni, Umi Suswati; Farid, Muhammad; Urmila, Titin; Sulhani, Sulhani
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 1 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i1.522

Abstract

This study aims to analyze the influence of Sharia accounting understanding and the use of accounting applications on the quality of financial reporting preparation based on Sharia Financial Accounting Standards (SFAS) at The National Board of Zakat (Badan Amil Zakat Nasional or BAZNAS) Lumajang. This research employs a quantitative method by collecting data through surveys and statistical analysis. The results indicate that Sharia accounting understanding significantly affects the quality of financial report preparation at BAZNAS. Furthermore, the use of accounting applications also has a significant impact on improving the quality of financial reporting preparation based on SFAS. These findings highlight the importance of Sharia accounting knowledge and technology utilization in enhancing financial reporting quality in zakat management institutions.

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