cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Syahdatul Maulida
Contact Email
syahdatulmaulida3@gmail.com
Phone
+6285891338499
Journal Mail Official
jurnal-jicab@tazkia.ac.id
Editorial Address
Jl. Ir. H. Djuanda No. 78 Sentul, Citaringgul, Kec. Babakan Madang, Kota Bogor, Jawa Barat
Location
Kota bogor,
Jawa barat
INDONESIA
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 42 Documents
 1   2   3   4   5 
Green Accounting as a Learning Tool: Strengthening Environmental Literacy in Senior High School Economics Education Maulana, Amri Dhimas; Sakinah, Umi; Anggraeni, Iseu; Dananier, Nabella; Purba, Asnan
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 2 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i2.539

Abstract

This research tries to explore how Green Accounting can be used as a learning tool to strengthen environmental literacy in high school Economics lessons. This research uses a qualitative approach with a case study design. The research was conducted in a senior high school (SMA Negeri 2 Tanggul, Jember Regency) that has started to integrate environmental issues into the teaching-learning process. Data were collected through interviews with teachers, direct observation in the classroom, and analysis of learning documents such as lesson plans and student assignments. The results showed that when students learn accounting not only from the financial side, but also consider the social and environmental impacts of economic activities, they become more concerned and critical of sustainability issues. Teachers utilize project-based and contextual learning approaches so that students can relate theory to real problems around them, such as environmental pollution or waste management. This process helps students see that accounting is not just about numbers, but can also be a way to take care of the earth. This finding shows that economic education that promotes sustainability is not only possible in schools, but also very important to form a young generation that cares and is responsible for the future of their environment.
Assessing the Financial Impact of Exchange Rate Movements on Profit Reporting: A Case Study of KDB Bank Uzbekistan Ugli, Sodikov Ulugbek Gulomjon; Andriana, Denny; Apandi, R. Nelly Nur; Doniyor, Xoshimov
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 2 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i2.550

Abstract

This study investigates the impact of foreign exchange rate fluctuations on the financial performance of KDB Bank Uzbekistan from 2019 to the third quarter of 2024. Using a quantitative approach, the research analyzes net profit, foreign exchange gains and losses, and annual average USD/UZS and EUR/UZS exchange rates. Descriptive statistics reveal that depreciation of the Uzbek soum was accompanied by increased volatility in bank profitability. Correlation analysis shows a strong positive relationship between FX gains and net profit (r = 0.92), and a negative correlation with FX losses (r = –0.80). An OLS regression model explains 64.1% of the variance in profitability, highlighting the sensitivity of bank earnings to exchange rate changes, particularly against the US dollar. The findings emphasize the importance of foreign exchange risk management in Uzbekistan’s banking sector and offer practical insights for policymakers and financial institutions operating in volatile currency environments.
Youth Unemployment in Post-Brexit UK: Evidence, Trends, and Policy Implications Ugli, Karimov Islombek Bekpulat; Mulyani, Heni; Xajabayevna, Karlibayeva Raya
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 2 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i2.579

Abstract

This paper explores the dynamics of youth unemployment in the United Kingdom in the aftermath of Brexit, focusing on the structural, sectoral, and regional implications of labour market disruption between 2016 and 2023. Using a quantitative methodology based on secondary data from the Office for National Statistics (ONS), YouGov surveys, and the Oxford Migration Observatory, the study examines unemployment trends among individuals aged 16 to 24. While initial post-Brexit government responses—such as the Kickstart Scheme—resulted in short-term reductions in youth unemployment rates (from 13.5% in 2019 to 11.6% in 2023), the research identifies growing regional disparities and sector-specific job losses, particularly in manufacturing, services, and agriculture. Further, the study reveals a significant mismatch between educational outputs and market demands, which continues to hinder youth integration into the workforce. Special attention is paid to the policy environment that shaped these trends, including tightened immigration controls and skills-related policy gaps. Based on empirical data and a comparative review of earlier studies, this paper proposes practical policy recommendations aimed at improving youth employability, reskilling frameworks, and regional job creation strategies. The findings underscore the need for adaptive, data-driven policymaking to address the long-term effects of Brexit on youth employment and to prevent widening socio-economic inequalities across the UK.
Does Financial Literacy Drive Waqf Intention? Insights from Pesantren-Based Universities Aisia, Galih; Bimantara, Andika Rendra; Rahmanita, Fahmilia; Ghazali, Noora Fauzia; Astuti, Wahyu Puji
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 2 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i2.557

Abstract

This study investigates the relationship between financial literacy and the intention to participate in waqf among lecturers and staff of Universitas Darussalam Gontor, a pesantren-based university. Using a quantitative research design with a deductive approach, data were collected through questionnaires distributed to a sample of 132 respondents selected via the Slovin method from a total population of 196 individuals. Regression analysis demonstrates that financial literacy has a positive and statistically significant effect on waqf intention, indicating that individuals with higher financial knowledge are more inclined to contribute to waqf. The findings provide empirical evidence that improving financial literacy can enhance philanthropic behavior and promote sustainable Islamic social finance. The study highlights the strategic role of pesantren-based universities in fostering waqf awareness through financial education programs. Implications of this research suggest the need for policymakers and educational institutions to integrate financial literacy into academic curricula and community initiatives to strengthen waqf participation as a sustainable instrument for social and educational development.
Unveiling Fraud through the Auditor’s Lens: Professional Skepticism, Competence, Time Constraints, and Red Flags Maimunah, Hafsah; Challen, Auliffi Ermian
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 2 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i2.565

Abstract

This study aims to examine the influence of professional skepticism, competence, time constraints, and red flags on auditors’ ability to detect fraud. The population consisted of auditors working at Public Accounting Firms (KAP) in East Jakarta, with a total of 52 respondents selected using convenience sampling. Primary data were collected through structured questionnaires, and multiple linear regression analysis was employed to test the hypotheses. The results reveal that professional skepticism has a positive and significant effect on auditors’ fraud detection ability. In contrast, competence, time constraints, and red flags show no significant effect. These findings suggest that professional skepticism plays a central role in enhancing fraud detection, while technical competence and fraud indicators require further integration with critical judgment and professional awareness. The study implies that audit firms should prioritize strengthening professional skepticism through training and ethical reinforcement to improve fraud detection effectiveness. However, the study is limited by the small sample size, restricted research scope, and limited variables. Future research is recommended to expand the sample coverage, include additional influencing factors such as auditor independence or organizational support, and adopt mixed-method approaches to provide deeper insights into fraud detection practices.
Detecting Earnings Management in Transition Economies: A Longitudinal Analysis of SQB Bank, Uzbekistan O’g’li, Jumaniyozov Jasur Xolmurod; Heryana, Toni; Mediawati, Ida Elis; Ugli, Kudratov Inomjon Nemat
Journal of Islamic Contemporary Accounting and Business Vol. 4 No. 1 (2026): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v4i1.530

Abstract

This study examines the prevalence and determinants of earnings management (EM) practices within Sanoat Qurilish Bank (SQB), a systemic state-owned financial institution in Uzbekistan. Amidst the country's transition toward market-oriented reforms, understanding the integrity of financial reporting is crucial. Utilizing a longitudinal quantitative approach covering the period 2013–2023, this research employs a Multiple Linear Regression model to detect potential income smoothing. The study defines Net Profit as the dependent variable (proxy for reported earnings), while Return on Assets (ROA), Return on Equity (ROE), Total Assets, and Total Equity serve as independent variables representing financial performance and firm size. The empirical results demonstrate a statistically significant relationship between fluctuations in ROE and Net Profit, signaling proactive income smoothing behavior to meet performance benchmarks. Furthermore, the observed volatility in profitability ratios (ROA/ROE)—juxtaposed against the linear expansion of assets and equity—suggests the strategic use of managerial discretion. These findings corroborate agency theory and EM patterns prevalent in emerging markets where institutional governance and audit oversight are still evolving. This research contributes to the literature on financial transparency in transitional economies and provides critical insights for regulators and investors regarding the necessity of adopting IFRS-aligned oversight in Uzbekistan’s banking landscape.
Do Income Level and Gender Diversity Influence Tax Literacy? Evidence from Small and Medium Enterprises in Uzbekistan Dilmurodovna, Baratova Charoskhon; Apandi, R Nelly Nur; Umarova, Zulayho
Journal of Islamic Contemporary Accounting and Business Vol. 4 No. 1 (2026): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v4i1.585

Abstract

This study examines the determinants of tax literacy among Micro, Small, and Medium Enterprise (MSME) entrepreneurs in Uzbekistan, focusing specifically on the influence of income levels and gender diversity. While tax literacy is a critical precursor to voluntary tax compliance, empirical evidence remains sparse within the context of Central Asian transition economies. Adopting a quantitative research design, primary data were gathered from 40 MSME practitioners via structured instrumentation and subsequently subjected to multiple regression analysis. The empirical results demonstrate that income level exerts a statistically significant positive effect on tax literacy, indicating that higher economic capacity correlates with a more sophisticated understanding of fiscal obligations and regulatory procedures. Conversely, gender diversity was found to have no significant impact on tax literacy, nor did it function as a moderator in the relationship between income and tax knowledge. These findings suggest that in the Uzbekistani MSME landscape, structural economic factors outweigh demographic variables in shaping financial and fiscal competence. The study concludes that to enhance systemic voluntary compliance, policymakers should implement stratified tax education initiatives tailored to different income cohorts, thereby fostering a more robust and equitable fiscal ecosystem.
Unlocking Islamic Finance Potential in Uzbekistan and Central Asia: A Forward-Looking Perspective Ugli, Jalilov Mehroj Erkin; Nugraha, Nugraha; Umarova, Zulayho
Journal of Islamic Contemporary Accounting and Business Vol. 4 No. 1 (2026): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v4i1.587

Abstract

This study investigates the socio-demographic determinants influencing public awareness of Islamic finance within the evolving economic landscape of Uzbekistan and the broader Central Asian region. Utilizing a quantitative research design, primary data were harvested from a cross-sectional survey of 400 respondents in 2024. The analytical framework employs descriptive statistics and binary logistic regression to evaluate the predictive power of gender, age cohorts, and educational attainment on Islamic Finance Awareness (IFA). The findings indicate that both age and education level are positively associated with awareness of Islamic finance, while gender shows no significant influence. Logistic regression analysis confirms these results, with education level emerging as the strongest predictor, followed by age. The study underscores the importance of education-based interventions and age-sensitive awareness strategies in promoting the development of Islamic finance in the region.
Unveiling the Impact of Firm-Level and Instrument-Level Risks on Corporate Sukuk Returns in Indonesia Anggraeni, Dian Yuni; Putri, Ravika Nabila
Journal of Islamic Contemporary Accounting and Business Vol. 4 No. 1 (2026): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v4i1.531

Abstract

This study aims to examine and provide empirical evidence regarding the impact of sukuk risk and company risk on sukuk returns. The analysis focuses on companies listed on the Indonesia Stock Exchange (IDX) with outstanding sukuk instruments during the 2021–2023 period. Utilizing a quantitative approach, the study analyzed a sample of 15 publicly listed companies, resulting in 186 observations of outstanding sukuk. Multiple linear regression analysis was employed to test the relationship between the variables, with sukuk risk proxied by credit ratings and company risk measured by leverage ratios. The empirical results indicate that both sukuk risk and company risk exert a significant negative effect on sukuk returns. These findings imply that, holding other factors constant, sukuk returns tend to appreciate as risk levels—both at the instrument and corporate levels—decrease. This inverse relationship suggests that investors in the Indonesian sharia capital market prioritize capital security and creditworthiness, viewing high-risk profiles as a deterrent to return stability. This research contributes to the literature on Islamic finance by providing a granular understanding of risk-return dynamics during a volatile economic recovery period. Practically, it offers a framework for investors to make more informed and prudent investment decisions by evaluating the specific risks associated with sharia-compliant debt instruments.
Beyond Financial Growth: Do Governance and Profitability Drive Sustainability Transparency? Rahmawaty, Dinda; Bintara, Rista
Journal of Islamic Contemporary Accounting and Business Vol. 4 No. 1 (2026): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v4i1.553

Abstract

Amidst increasing regulatory pressure for corporate accountability, sustainability reporting has become a strategic imperative for the energy sector. This study investigates the impact of profitability, institutional ownership, audit committee effectiveness, and firm size on sustainability report disclosure among energy companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Using a purposive sampling technique, a longitudinal dataset of 40 observations from 8 representative firms was analyzed. Data processing was conducted via multiple linear regression analysis. The empirical results demonstrate that profitability, audit committee, and firm size exert a significant positive influence on the extent of sustainability disclosure. Conversely, institutional ownership was found to have a negative effect. These findings underscore that internal corporate governance mechanisms and financial capacity are primary drivers in enhancing transparency and stakeholder accountability. This research provides practical insights for regulators and investors regarding the non-financial reporting landscape in high-impact industries.

Page 4 of 5 | Total Record : 42

 1   2   3   4   5 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2026): JICAB Vol. 3 No. 2 (2025): JICAB Vol. 3 No. 1 (2025): JICAB Vol. 2 No. 2 (2024): JICAB Vol. 2 No. 1 (2024): JICAB Vol. 1 No. 1 (2023): JICAB