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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
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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.

Page 4 of 4 | Total Record : 35

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