Archives

  • JICAB
    Vol. 4 No. 1 (2026)

      

    In this issue, the contributing authors represent seven distinct institutions across Australia, Uzbekistan, and Indonesia. The research themes presented in this edition encompass sukuk returns, green banking, tax literacy, sustainability disclosure, the potential of Islamic finance, risk disclosure, and earnings management. We hope that these studies provide valuable insights and meaningful contributions to the readers of JICAB.

  • JICAB
    Vol. 3 No. 2 (2025)

     

    In this edition, the contributions come from authors based in Uzbekistan and Indonesia, across eight different institutions. The articles cover themes related to receivables and stock prices in the Shanghai stock market, green accounting, the role of the Sharia Supervisory Board (SSB) in ensuring sharia compliance, exchange rate movements, youth unemployment, financial literacy, and the waqf intention, as well as auditors’ ability to detect fraud. We hope that these articles will provide valuable insights for the readers of JICAB.

  • JICAB
    Vol. 3 No. 1 (2025)

     

    This edition includes contributions from authors based in Uzbekistan and Indonesia, representing eight different institutional affiliations. The articles included address a diverse range of themes, including firm value, sustainability disclosure, financing limit prediction in Islamic banks, the role of Shariah auditors, accounting for fintech, financial distress, and the quality of financial reporting. It is expected that these scholarly works will enrich the discourse and provide meaningful insights for the readership of JICAB.

  • JICAB
    Vol. 2 No. 2 (2024)

    This issue presents papers contributed by scholars from six different institutions in Indonesia. The articles explore a diverse range of themes, including going concern opinion, audit delay, earnings after tax, financial soundness in the insurance industry, accountability of zakat management institutions, zakat payment compliance, and tax aggressiveness. It is expected that these scholarly contributions will enrich academic discourse and provide meaningful insights for the readership of JICAB.

  • JICAB
    Vol. 2 No. 1 (2024)

    This issue features contributions from scholars representing four different institutions in Indonesia. The articles encompass a broad spectrum of themes, including activity-based costing, bank soundness evaluation, financial performance, the Islamicity Performance Index, financial performance of regional companies, customer satisfaction, corporate financial distress during the COVID-19 period, as well as governance and accountability. We hope that these articles will provide valuable insights for the readers of JICAB.

  • JICAB
    Vol. 1 No. 1 (2023)

     

    This edition includes contributions from authors based in the United Kingdom and Indonesia, representing seven different institutional affiliations. The articles discuss various themes, such as ethics in Sharia accounting research, intellectual capital, students’ interest in pursuing careers in Islamic financial institutions, financial performance, tax compliance, and the financing risk profile of Islamic banks in Indonesia. These studies are expected to provide useful knowledge and meaningful insights for the readership of JICAB.