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Journal of Islamic Contemporary Accounting and Business
Published by Universitas 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 55 Documents
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Driving Commercial Bank Competitiveness Through Green Finance and Financial Technology: Evidence from Hebron, Palestine Asem Abu Snaina; Wan Mohd Nazri bin Wan Daud; Ummu Salma al Azizah
Journal of Islamic Contemporary Accounting and Business Vol. 4 No. 2 (2026): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v4i2.821

Abstract

This study aims to examine the empirical impact of green finance and financial technology (FinTech) on enhancing the competitive advantage of commercial banks (both conventional and Islamic) operating in Hebron Governorate, Palestine. Amidst rapid digital transformation and sustainability imperatives, this research investigates the individual effects of these strategic drivers from the perspective of bank administrative staff. Employing a quantitative, descriptive-analytical research design, primary data were collected via a structured questionnaire administered to a sample of 31 middle and senior management personnel. Multiple linear regression analysis demonstrates that green finance exerts a statistically significant positive effect on competitive advantage by fostering sustainable project financing, reducing environmental risks, and building reputational capital. Simultaneously, FinTech adoption significantly drives competitive advantage through improved operational efficiency, service quality, and expanded market reach via agile digital channels. Furthermore, the combined integration of green finance and FinTech yields a strong synergistic effect on bank competitiveness. The study concludes with strategic recommendations, emphasizing the necessity for banks to invest in green digital infrastructure, launch specialized green FinTech products, and deepen institutional partnerships to achieve sustainable long-term banking performance.
Liquidity and Earnings: How Cash Holdings Influence Profitability in Southeast Asian Financial Firms Asliddinjon Husanov; Arim Nasim; Denny Andriana
Journal of Islamic Contemporary Accounting and Business Vol. 4 No. 2 (2026): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v4i2.830

Abstract

This study examines the relationship between cash holdings and profitability among financial firms across Indonesia, Malaysia, and Singapore. Employing a quantitative approach utilizing secondary data from publicly available financial statements, the research analyzes a comprehensive sample of publicly listed financial institutions from each country. Descriptive statistics and linear regression analyses were conducted to evaluate the impact of cash holdings on firm performance. The empirical findings indicate a positive and statistically significant relationship, demonstrating that cash holdings are strongly associated with profitability. Cross-country comparisons reveal that firms based in Singapore maintain the highest average levels of both cash holdings and profitability, followed by those in Malaysia and Indonesia. These results reinforce the applicability of liquidity management theory, trade-off theory, and the pecking order framework within the Southeast Asian financial sector, while offering practical insights for regulators aiming to enhance financial system resilience through effective liquidity policies.
The Application of The Principles of Amanah and Maslahah in School Financial Management at Islamic Schools Purwanto Purwanto; Abdul Kodir; Efri Syamsul Bahri
Journal of Islamic Contemporary Accounting and Business Vol. 4 No. 2 (2026): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v4i2.901

Abstract

This study aims to analyze the implementation of the principles of amanah and maslahah in the financial management of Islamic schools from the perspective of Sharia accounting. The study employed a qualitative approach using content analysis assisted by NVivo software on 40 national and international articles related to Islamic school financial management, Sharia accounting, and the principles of amanah and maslahah. Data analysis was conducted through open coding, axial coding, theme development, coding similarity matrix using the Jaccard’s Coefficient approach, as well as Tree Map and Concept Map visualizations to identify relationships among research themes. The findings indicate that the dominant themes in Islamic school financial management are financial transparency, amanah in financial management, and accountability of educational funds. The Coding Similarity Matrix results show a strong relationship between financial transparency and accountability of educational funds, while the principle of maslahah demonstrates a significant relationship with the management of Islamic social educational funds. The implementation of maslahah is reflected through the management of zakat, infaq, sadaqah, and waqf funds for educational subsidies, scholarships, and school facility development. Furthermore, the implementation of amanah principles is reflected in transparency, internal supervision, and accountability, whereas the principle of maslahah emphasizes social benefit and the sustainability of Islamic education. This study concludes that integrating amanah and maslahah principles can create transparent, accountable, effective, and sustainable financial governance in Islamic schools.
Integrating the Theory of Planned Behavior and Islamic Business Ethics: Predicting Entrepreneurial Intention Among Muslim Generation Z Rina Nur Shabrina; Sufyati HS; Tati Handayani; Elia Erna Nurdiani; Diyah Ariyani
Journal of Islamic Contemporary Accounting and Business Vol. 4 No. 2 (2026): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v4i2.913

Abstract

This research investigates the core drivers of business startup intentions among young Indonesian Muslims from Generation Z, merging the Theory of Planned Behavior framework with Islamic ethical principles. Facing projected rises in national unemployment, youth entrepreneurship is evaluated as a vital catalyst for economic productivity and societal balance. Applying a quantitative design through Partial Least Squares Structural Equation Modeling, data from 180 purposively selected respondents were examined. The structural findings demonstrate that personal attitude and perceived behavioral control significantly and positively foster entrepreneurial intentions, with attitude acting as the primary driver. Conversely, subjective norms and Islamic business ethics do not yield a significant direct impact at this nascent stage. These insights suggest that preliminary venture intentions among Generation Z are predominantly steered by internal psychological perceptions rather than immediate social or ethical pressures, offering strategic guidance for designing youth-centric entrepreneurship initiatives.
Mapping the Landscape of Green Waqf Research: A Bibliometric and Systematic Literature Review Hudri Ahmad Hudori; Siti Khomsatun; Vita Febria Mutia Zein; Asiroch Yulia Agustina
Journal of Islamic Contemporary Accounting and Business Vol. 4 No. 2 (2026): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v4i2.917

Abstract

Green Waqf represents an innovation in the management of waqf assets that integrates Islamic philanthropic principles with the concept of sustainable development. This study aims to examine the development of green waqf research during the period 2017–2026. The study employs bibliometric analysis using VOSviewer and Publish or Perish (PoP), complemented by a literature review, to examine publication trends, citation patterns, and the thematic development of green waqf research.The findings indicate a marked upward trend in publications, particularly from 2021, reaching a peak in 2025. A total of 307 articles were identified, accumulating 1,061 citations, reflecting growing academic interest in green waqf. The thematic analysis identifies four interconnected research streams: (1) conceptual strategic development of green waqf green waqf, (2) integration of waqf with Islamic financial instruments, particularly sukuk and green sukuk, (3) integration with broader Islamic philanthropic instruments, and (4) institutional governance and innovative financing mechanisms. The density analysis further indicates that sukuk and green waqf constitute the prominent research hotspots, while cash waqf linked remains relatively underexplored. These findings suggest that green waqf research is increasingly positioned at the intersection of sustainable development, Islamic social finance, and financial innovation, while future research should further investigate governance mechanisms, innovative financing structures, and measurable environmental and social impacts.

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