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Syahdatul Maulida
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jurnal-jicab@tazkia.ac.id
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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 
Does Audit Committee Expertise Mitigate the Impact of Executive Demographics on Risk Disclosure? Evidence from Islamic Banking in Indonesia Sulhani, Sulhani; Khomsatun, Siti
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.v4i1.638

Abstract

The research aims to obtain evidence and analyze the influence of top management demographics on the disclosure of Islamic banking risk and the moderating role of the audit committee's expertise. Using purposive sampling, this study obtained a sample of 77 observations for the period 2014 – 2019. The first results of the study show that the demographics of top management do no effect on the disclosure of Islamic banking risk, except for the age demographics and experience in Islamic banking of top management. The second results are that the expertise of the audit committee plays a role in strengthening the influence of top management demographics such as age, education background, Islamic banking experience on risk disclosure of Islamic banking. The implications of this study emphasize the importance of the audit committee's expertise, especially those gained from its experience as an internal auditor and/or external auditor, which can support in complementing top management's performance in risk disclosure. It is considered by the board of commissioners in selecting of the audit committee team in order to achieve transparency in risk information.
The Nexus Between Green Banking, Governance Quality, and Financial Performance: Evidence from the Islamic Banking Sector in Indonesia Wijanegara, Anggita Saraswati; Amalia, Putri Syifa; Aldrian, Mochamad Ridwan
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.v4i1.824

Abstract

This study investigates the impact of Green Banking Disclosure and Good Corporate Governance (GCG) mechanisms on the financial performance of Islamic commercial banks in Indonesia. A quantitative approach was employed using secondary data from annual and sustainability reports of 12 Islamic Commercial Banks registered with the Financial Services Authority (OJK) between 2021 and 2023.  Data analysis was conducted using panel data regression. The results demonstrate that Green Banking Disclosure has a positive and statistically significant effect on financial performance, suggesting that environmental transparency serves as a strategic driver for profitability. Conversely, the independent board of commissioners exhibits a negative and significant influence on ROA. Furthermore, both the audit committee and the Sharia Supervisory Board were found to have negative but statistically insignificant effects on financial outcomes. These findings underscore that substantive sustainability initiatives generate stronger market legitimacy and financial value compared to mere structural compliance with governance requirements. The study suggests that Islamic banks should prioritize the integration of green banking practices into their core strategies while ensuring that governance structures are optimized for strategic expertise rather than formalistic monitoring.

Page 5 of 5 | Total Record : 42

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