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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 14 Documents
 1   2 
Analisis Kinerja Keuangan Perusahaan Daerah (Studi Kasus pada Perusahaan Daerah “Rengganis” Kabupaten Probolinggo Jawa Timur Tahun 2018 - 2020) Nurlaili Oktaviani; Maula Nasrifah
Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 1 (2024): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v2i1.325

Abstract

The Rengganis Regional Company of Probolinggo Regency is a company engaged in services that manages (Sports Building) Sasana Krida Gymnasium & Tennis Court, Jabung Tirta Swimming Pool and Bremi Pesanggrahan. To determine the success of the company's ability to develop its business, we can assess the company's performance through financial reports. The purpose of this study was to determine the financial performance of the Rengganis Regional Company, Probolinggo Regency, East Java in 2018 - 2020 and to describe the financial soundness of the Rengganis Regional Company of Probolinggo Regency from 2018 to 2020 based on the Decree of the Minister of SK Menteri BUMN Nomor : KEP-100/ MBU/ 2002. The research approach that the author uses is a descriptive qualitative approach, which is directed at how the financial performance and health level of the Regional Company Rengganis Kab. Probolinggo. Data obtained from financial reports sourced from the Regional Company Rengganis Kab. Probolinggo in 2018, 2019 and 2020. The results show that the financial soundness of the Rengganis Regional Company during the three accounting periods, 2018, 2019 and 2020 according to the Decree of the Minister of SK Menteri BUMN Nomor : KEP-100/ MBU/ 2002 through 8 ratio indicators is not good. This is due to the less than optimal management of the financial performance of the Rengganis regional company.
Studi Komparatif Pengaruh Kualitas Pelayanan Terhadap Kepuasan Nasabah (Bank Muamalat Indonesia Cabang Probolinggo dan BSI KCP Probolinggo Sudirman) Putriana Nurarifa Suhma; Hayatul Milla
Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 1 (2024): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v2i1.326

Abstract

This study aims to determine the comparative or different effect of service quality on customer satisfaction at two different banks, namely Bank Muamalat Indonesia Probolinggo Branch and BSI KCP Probolinggo Sudirman. The population of this research is all customers of Bank Muamalat Indonesia Probolinggo Branch and BSI KCP Probolinggo Sudirman. While the method used in this study is a random sampling method, namely the sampling of population members is done randomly. So that in this study using a sample of 96 customers for Bank Muamalat Indonesia Probolinggo Branch and as many as 97 customers at BSI KCP Probolinggo Sudirman. In this study, primary data was used, namely through a questionnaire using a measurement scale, namely the Likert scale. The method used in this research is multiple linear regression method. Based on the results of the T test, it shows that there is an effect of service quality of 38.75% on customer satisfaction at Bank Muamalat Indonesia Branch. smaller than 0.05, so H0 is rejected and Ha is accepted. Likewise with the results of the T-test of Bank Syariah Indonesia Kcp. Probolinggo Sudirman there is an effect of service quality of 30.68% on customer satisfaction. Based on the comparison test, there is a difference in the value of the influence of service quality on Bank Muamalat Indonesia Probolinggo Branch and Bank Syariah Indonesia Kcp. Probolinggo Sudirman by 8.07%. The influence given by service quality on customer satisfaction at Bank Muamalat Indonesia Probolinggo Branch is greater than Bank Syariah Indonesia Kcp. Probolinggo Sudirman.
Urgensi dan Praktik Tata Kelola Serta Akuntabilitas di Pesantren: Persepsi Principal dan Akuntan Mita Tarmiati; Dewi Febriani
Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 1 (2024): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v2i1.333

Abstract

Tata kelola dan akuntabilitas memiliki peran yang penting dalam menunjang keberlangsungan di Pesantren. Penelitian ini bertujuan untuk mengeksplorasi tata kelola dan akuntabilitas di Pesantren baik dari sisi urgensi ataupun praktiknya yang diperoleh dari persepsi principal dan akuntan Pesantren. Selain itu, penelitian ini bertujuan untuk membandingkan urgensi dan praktik tata kelola dan akuntabilitas di Pesantren yang keuangannya mandiri dengan Pesantren yang keuangannya berasal dari donasi, serta Pesantren yang berada di bawah naungan organisasi dengan Pesantren yang berdiri secara independen. Penelitian ini merupakan penelitian kuantitatif dengan analisis deskriptif dan komparatif. Temuan penelitian ini menunjukkan bahwa tata kelola dan akuntabilitas dianggap sangat penting keberadaannya di Pesantren menurut persepsi principal, dan dari sisi akuntan akuntan mengenai praktiknya tata kelola dan akuntabilitas ini sudah mulai diimplementasikan dengan efektif meskipun masih belum konsisten diimplementasikan oleh Pesantren, seperti masih minimnya laporan keuangan yang disajikan oleh Pesantren dan belum lengkap sesuai dengan aturan yang ada. Selain itu, hasil uji beda menunjukkan bahwa tidak terdapat perbedaan yang signifikan mengenai tata kelola dan akuntabilitas diantara kelompok Pesantren yang diuji baik dalam hal urgensi maupun praktiknya.
Analisis Kinerja Keuangan dan Financial Distress Perusahaan Transportasi di BEI Sebelum dan Saat Pandemi Covid-19 Annisa Salsabila Fitri; Rahma Wijayanti
Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 1 (2024): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v2i1.334

Abstract

This study aims to determine the differences in financial performance as indicated by the profitability ratios, namely ROA, ROE and NPM, and the solvency ratio, namely DAR and DER. And also to analyze financial distress or potential bankruptcy of transportation companies on the Indonesia Stock Exchange before and during the Covid-19 pandemic. Method: The method used to measure differences in financial performance is using the Wilcoson Signed Rank Test because the data are not normally distributed. And the method used to analyze financial distress is the Springate method with a descriptive analysis. Result : The results of the analysis of the different Profitability ratio test there are significant differences in the ROA and NPM ratios. And there is no significant difference in the ROE . ratio. The results of the analysis of the Solvency ratio difference test, there is a significant difference in the DAR ratio and there is no significant difference in the DER . ratio. The results of the analysis show that most of the transportation companies on the Indonesia Stock Exchange in 2019 and 2020 as measured by the Springate method have the potential to go bankrupt because as many as 31 companies in 2019 and 2020 are at <0.862.

Page 2 of 2 | Total Record : 14

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