Journal of Islamic Contemporary Accounting and Business
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.
Articles
35 Documents
<![CDATA[Financial Performance Analysis of Regional Companies (Case Study on Regional Company “Rengganis” Probolinggo Regency, East Java 2018-2020) ]]>
<![CDATA[Oktaviani, Nurlaili]]>;
<![CDATA[Nasrifah, Maula]]>
<![CDATA[ Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 1 (2024): JICAB ]]>
Publisher : <![CDATA[Tazkia Islamic University College ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30993/jicab.v2i1.325
<![CDATA[The Rengganis Regional Company of Probolinggo Regency is a company engaged in services that manages (Sports Building) Sasana Krida Gymnasium & Tennis Court, Jabung Tirta Swimming Pool and Bremi Pesanggrahan. To determine the success of the company's ability to develop its business, we can assess the company's performance through financial reports. The purpose of this study was to determine the financial performance of the Rengganis Regional Company, Probolinggo Regency, East Java in 2018 - 2020 and to describe the financial soundness of the Rengganis Regional Company of Probolinggo Regency from 2018 to 2020 based on the Decree of the Minister of SK Menteri BUMN Nomor : KEP-100/ MBU/ 2002. The research approach that the author uses is a descriptive qualitative approach, which is directed at how the financial performance and health level of the Regional Company Rengganis Kab. Probolinggo. Data obtained from financial reports sourced from the Regional Company Rengganis Kab. Probolinggo in 2018, 2019 and 2020. The results show that the financial soundness of the Rengganis Regional Company during the three accounting periods, 2018, 2019 and 2020 according to the Decree of the Minister of SK Menteri BUMN Nomor : KEP-100/ MBU/ 2002 through 8 ratio indicators is not good. This is due to the less than optimal management of the financial performance of the Rengganis regional company.]]>
<![CDATA[Comparative Study of the Effect of Service Quality on Nasabah Satisfaction (Bank Muamalat Indonesia Probolinggo Branch and BSI KCP Probolinggo Sudirman) ]]>
<![CDATA[Nurarifa Suhma, Putriana]]>;
<![CDATA[Milla, Hayatul]]>
<![CDATA[ Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 1 (2024): JICAB ]]>
Publisher : <![CDATA[Tazkia Islamic University College ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30993/jicab.v2i1.326
<![CDATA[This study aims to determine the comparative or different effect of service quality on customer satisfaction at two different banks, namely Bank Muamalat Indonesia Probolinggo Branch and BSI KCP Probolinggo Sudirman. The population of this research is all customers of Bank Muamalat Indonesia Probolinggo Branch and BSI KCP Probolinggo Sudirman. While the method used in this study is a random sampling method, namely the sampling of population members is done randomly. So that in this study using a sample of 96 customers for Bank Muamalat Indonesia Probolinggo Branch and as many as 97 customers at BSI KCP Probolinggo Sudirman. In this study, primary data was used, namely through a questionnaire using a measurement scale, namely the Likert scale. The method used in this research is multiple linear regression method. Based on the results of the T test, it shows that there is an effect of service quality of 38.75% on customer satisfaction at Bank Muamalat Indonesia Branch. smaller than 0.05, so H0 is rejected and Ha is accepted. Likewise with the results of the T-test of Bank Syariah Indonesia Kcp. Probolinggo Sudirman there is an effect of service quality of 30.68% on customer satisfaction. Based on the comparison test, there is a difference in the value of the influence of service quality on Bank Muamalat Indonesia Probolinggo Branch and Bank Syariah Indonesia Kcp. Probolinggo Sudirman by 8.07%. The influence given by service quality on customer satisfaction at Bank Muamalat Indonesia Probolinggo Branch is greater than Bank Syariah Indonesia Kcp. Probolinggo Sudirman.]]>
<![CDATA[The Urgency and Practice of Governance And Accountability in Islamic Boarding School: Principal and Accountant Perception ]]>
<![CDATA[Mita Tarmiati]]>;
<![CDATA[Febriani, Dewi]]>
<![CDATA[ Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 1 (2024): JICAB ]]>
Publisher : <![CDATA[Tazkia Islamic University College ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30993/jicab.v2i1.333
<![CDATA[Governance and accountability play an important role in supporting sustainability in Islamic Boarding Schools. This study aims to explore governance and accountability in Islamic Boarding Schools both in terms of urgency and practice obtained from the perceptions of Islamic Boarding School principals and accountants. In addition, this study aims to compare the urgency and practice of governance and accountability in Islamic Boarding Schools whose finances are independent of Islamic Boarding Schools whose finances come from donations, as well as Islamic Boarding Schools under the auspices of organizations with Islamic Boarding Schools that stand independently. This study is a quantitative study with descriptive and comparative analysis. The findings of this study indicate that governance and accountability are considered very important in Islamic Boarding Schools according to the perceptions of the principals, and from the perspective accountants regarding the practice of governance and accountability, this has begun to be implemented effectively even though it is still not consistently implemented by Islamic Boarding Schools, such as the lack of financial reports presented by Islamic Boarding Schools and incomplete by existing regulations. In addition, the results of the difference test show that there is no significant difference regarding governance and accountability between the groups of Islamic Boarding Schools tested both in terms of urgency and practice.]]>
<![CDATA[Analysis of Financial Performance and Financial Distress of Transportation Companies on the IDX Before and During the Covid-19 Pandemic ]]>
<![CDATA[Fitri, Annisa Salsabila]]>;
<![CDATA[Wijayanti, Rahma]]>
<![CDATA[ Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 1 (2024): JICAB ]]>
Publisher : <![CDATA[Tazkia Islamic University College ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30993/jicab.v2i1.334
<![CDATA[This study aims to determine the differences in financial performance as indicated by the profitability ratios, namely ROA, ROE and NPM, and the solvency ratio, namely DAR and DER. And also to analyze financial distress or potential bankruptcy of transportation companies on the Indonesia Stock Exchange before and during the Covid-19 pandemic. Method: The method used to measure differences in financial performance is using the Wilcoson Signed Rank Test because the data are not normally distributed. And the method used to analyze financial distress is the Springate method with a descriptive analysis. Result : The results of the analysis of the different Profitability ratio test there are significant differences in the ROA and NPM ratios. And there is no significant difference in the ROE . ratio. The results of the analysis of the Solvency ratio difference test, there is a significant difference in the DAR ratio and there is no significant difference in the DER . ratio. The results of the analysis show that most of the transportation companies on the Indonesia Stock Exchange in 2019 and 2020 as measured by the Springate method have the potential to go bankrupt because as many as 31 companies in 2019 and 2020 are at <0.862.]]>
<![CDATA[The Impact of Bankruptcy Prediction, Company Growth, and Audit Quality on the Acceptance of Going Concern Audit Opinions ]]>
<![CDATA[Muhamad Rivan Farizi]]>;
<![CDATA[Lia Dahlia Iryani]]>;
<![CDATA[Mulyaningsih, May]]>
<![CDATA[ Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 2 (2024): JICAB ]]>
Publisher : <![CDATA[Tazkia Islamic University College ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30993/jicab.v2i2.339
<![CDATA[This study aims to analyze the effect of bankruptcy prediction, company growth, and audit quality on the acceptance of going concern audit opinions. The research was conducted on cement sub-sector companies listed on the Indonesian Stock Exchange (IDX) from 2018 to 2022. The study utilizes a sample of annual financial statements audited by independent auditors. Data collection was performed by downloading audited annual financial reports. The analysis employed SPSS version 26, using logistic regression and hypothesis testing. The results indicate that, individually, bankruptcy prediction, company growth, and audit quality have no significant effect on the acceptance of going concern audit opinions. Additionally, simultaneous testing reveals that these factors do not have a significant collective impact on the issuance of going concern audit opinions in cement sub-sector companies listed on the IDX for the period 2018-2022.]]>
<![CDATA[The Effect of Transfer Pricing and Other Factors on Tax Aggressiveness ]]>
<![CDATA[Taji, Putri Cahyaningtyas Sekar]]>;
<![CDATA[Palupi, Agustin]]>
<![CDATA[ Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 2 (2024): JICAB ]]>
Publisher : <![CDATA[Tazkia Islamic University College ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30993/jicab.v2i2.354
<![CDATA[This research was conducted with the aim of obtaining empirical evidence regarding the effect of transfer pricing, capital intensity, inventory intensity, profitability, leverage, liquidity, and firm size on tax aggressiveness. This type of research is quantitative research using secondary data sources obtained from the company's financial statements. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. In this study, the sampling technique used was the purposive sampling method with 6 predetermined research criteria so that a total sample of 47 companies or 141 research data was obtained. The data analysis technique in this study used multiple regression analysis to test the hypothesis using the SPSS 25 application. The results of the analysis of this study indicate that the variable profitability has a significant negative effect on tax aggressiveness and firm size has a significant positive effect on tax aggressiveness. Meanwhile, transfer pricing, capital intensity, inventory intensity, leverage and liquidity have no effect on tax aggressiveness.]]>
<![CDATA[The Influence of Transparency and Accountability in Zakat Management on Muzakki's Interest at Baznas, Lumajang Regency ]]>
<![CDATA[Urmila, Titin]]>;
<![CDATA[Suswati Risnaeni, Umi]]>;
<![CDATA[Farid, Muhammad]]>;
<![CDATA[Munawaroh, Silvia]]>
<![CDATA[ Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 2 (2024): JICAB ]]>
Publisher : <![CDATA[Tazkia Islamic University College ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30993/jicab.v2i2.357
<![CDATA[The interest of Muzakki is one of the perspectives used by zakat managers to determine a person's willingness to give zakat on their wealth to a zakat institution. The factors influencing Muzakki's interest in paying zakat are accountability and transparency. In performing zakat payments, it is not uncommon for a Muzakki to choose a zakat payment through an institution recommended by the government, one that is trustworthy in fulfilling its responsibilities, and easily accessible for accurate and sufficient information in every activity. The purpose of this study is to determine the effect of transparency and accountability on zakat management at Baznas, Lumajang Regency. The method used in this study is a quantitative approach. The data collection method was done by sampling due to time, energy, and cost limitations. The analysis method used is quantitative analysis, which is a tool that uses calculations to determine the extent of the influence between variables. The results of this study show a positive and significant effect of the transparency variable on the interest of Muzakki at Baznas, Lumajang Regency. There is also a positive and significant effect of the accountability variable on the interest of Muzakki at Baznas, Lumajang Regency.]]>
<![CDATA[Mediating Effects of Earnings after Tax: Cost of Good Sold, Sales Growth, and Dividend Payout Ratio ]]>
<![CDATA[Gina Sakinah]]>;
<![CDATA[Ponirah, Ade]]>;
<![CDATA[Iwan Setiawan]]>;
<![CDATA[Awang Dody Kardeli]]>;
<![CDATA[Izzul Haq Firman Maulana]]>
<![CDATA[ Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 2 (2024): JICAB ]]>
Publisher : <![CDATA[Tazkia Islamic University College ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30993/jicab.v2i2.382
<![CDATA[The research aims to analyze the mediating effect of Earning After Tax on the influence of Cost of Good Sold (COGS) and Sales Growth on the Dividend Payout Ratio (DPR). This research uses a descriptive verification method with a quantitative approach. The research method uses classical assumption, associative, and path analyses. The analysis in this research is supported by the use of SPSS for Windows version 23. The data is secondary data from the Indonesian Stock Exchange website (www.idx.co.id). Based on the research results, it was concluded that there is a significant influence between the Cost of Good Sold (COGS) on the Dividend Payout Ratio (DPR) in consumer goods industry companies listed on the Jakarta Islamic Index (JII) for the 2011-2019 period with the results t count > t table (2.075 > 2.042) so Ha is accepted. There is an insignificant influence between Sales Growth on the Dividend Payout Ratio (DPR) in consumer good industry companies listed on the Jakarta Islamic Index (JII) for the 2011-2019 period because t count < t table (1.458 < 2.042), so Ho is accepted. There is a significant influence between Earning After Tax (EAT) and the Dividend Payout Ratio (DPR) in consumer goods industry companies listed on the Jakarta Islamic Index (JII) for the 2011-2019 period. Ha is accepted with the results t count > t table (4.237 > 2.042). Meanwhile, the Cost of Good Sold (COGS) influences the Dividend Payout Ratio (DPR) through Earning After Tax (EAT) Z value (2.702) and p-value 0.006 < 0.050. Moreover, Sales Growth influences the Dividend Payout Ratio (DPR) through Earning After Tax (EAT) Z value (2.178) and p-value 0.0296 < 0.050.]]>
<![CDATA[The Influence of Operating Profit and Loss and the Size of The Public Accounting Firm on Audit Delay ]]>
<![CDATA[Fithri Dzikrayah]]>;
<![CDATA[Silvia Septiani]]>;
<![CDATA[Mia Lasmi Wardiyah]]>;
<![CDATA[Mia Nurhasanah]]>;
<![CDATA[Qheista Noor Fiddienillah]]>
<![CDATA[ Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 2 (2024): JICAB ]]>
Publisher : <![CDATA[Tazkia Islamic University College ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30993/jicab.v2i2.383
<![CDATA[This research aims to determine and analyze the influence of Operating Profit and Loss and the Size of the Public Accounting Firm (KAP) partially on Audit Delay. The influence of Operating Profit and Loss and Size of the Public Accounting Firm (KAP) simultaneously on Audit Delay in companies listed on IDX-MES BUMN 17 Period 2018-2022. This research uses a descriptive method with a quantitative approach. The statistical test tool uses the help of the IBM SPSS Statistics 27 version program. Operating Profit and Loss partially influence Audit Delay with a value of count 3,832 > table 2,018. The size of the Public Accounting Firm partially has no effect with a value of count -1.605 < table 2.018. Operating Profit and Loss and the Size of the Public Accounting Firm simultaneously influence Audit Delay with a value of Fcount 7.391 > Ftable 3.214. The R Square value obtained was 26.0%; the remaining 74.0% was influenced by other factors not examined in this research. Thus, the relationship between the variables in this study has a trim level of relationship. Companies should pay more attention to the timeliness of submitting financial reports, considering the importance of economic reports in decision-making. The manager evaluates the performance of each division to minimize delays in submitting financial reports. Future researchers can add independent variables and observation periods and expand the research object. Researchers want to know the extent to which these two variables play a role in influencing Audit Delay, especially in companies listed on IDX-MES BUMN 17, and can provide further information.]]>
<![CDATA[The Effect of Financial Soundness Level on Premium Growth of Companies Listed in AASI ]]>
<![CDATA[Andika Rizki Pradana]]>;
<![CDATA[Sulhani]]>
<![CDATA[ Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 2 (2024): JICAB ]]>
Publisher : <![CDATA[Tazkia Islamic University College ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30993/jicab.v2i2.426
<![CDATA[Analyze how the effect of financial health level as measured by liquidity ratio, investment balance ratio with liabilities, investment income ratio, claim expense ratio, tabarru' fund change ratio, and risk-based capital ratio on premium growth of Islamic insurance companies listed in the Indonesian Sharia Insurance Association (AASI) for the period 2018-2022. Quantitative research using panel data regression analysis with SPSS 26 program.There is a significant influence between the variable ratio of investment income on the growth of premiums of Islamic insurance companies indicated by a partial significance test value of 0.044 <0.05 and there is also an influence between the variable ratio of changes in tabarru's funds on the growth of Islamic insurance premiums indicated by a partial significance test value of 0.007 <0.05. Meanwhile, there is no influence between the variables of liquidity ratio, investment balance ratio with liabilities, claim expense ratio, and risk-based capital (RBC) ratio on the growth of premiums of Islamic insurance companies.]]>
