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All Journal Ulul Albab: Jurnal Studi Islam Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Ilmiah Universitas Batanghari Jambi JURNAL PENDIDIKAN TAMBUSAI ILTIZAM Journal of Sharia Economic Research JIAI (Jurnal Ilmiah Akuntansi Indonesia) Akubis: Jurnal Akuntansi dan Bisnis Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Indonesian Journal of Islamic Economics and Business Nusantara Hasana Journal Jurnal Development Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi CITRA EKONOMI Jurnal Akuntansi dan Keuangan Al Dzahab CITRA EKONOMI Gemilang: Jurnal Manajemen dan Akuntansi QISTINA: Jurnal Multidisiplin Indonesia International Journal of Economics (IJEC) International Journal of Community Service (IJCS) Journal of Student Research Jurnal Mutiara Ilmu Akuntansi Jurnal Publikasi Ilmu Manajemen Benefit : Journal of Bussiness, Economics, and Finance Jurnal Manajemen Keuangan Syariah Jurnal Manajemen Riset Inovasi Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Santri : Jurnal Ekonomi dan Keuangan Islam El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Inovasi Ekonomi Syariah dan Akuntansi JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Bisnis, Ekonomi Syariah dan Pajak Journal of Ekonomics, Finance, and Management Studies Jurnal Kajian Ekonomi dan Perbankan Syariah MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis ICONS
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Analisis Literatur Mengenai Penggunaan Attribute Sampling Sebagai Alat Bantu Auditor Dalam Pengujian Kepatuhan Dan Pengendalian Internal Fhebi Ramayanti; Elyanti Rosmanidar; Suci Rahwa Wati; Rahmatul Hasanah; Putri Murni; Muhammad Dwi Afrizal
ICONS: Islamic Economics Journal Vol. 2 No. 3 (2025): ICONS : Islam Economics Journal
Publisher : Fakultas EKonomi dan Bisnis Islam UIN Sulthan Thaha SAifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/icons.v2i3.3374

Abstract

This study is a literature analysis that discusses the use of attribute sampling as one of the statistical sampling techniques applied by auditors in compliance testing and internal control assessment. Attribute sampling enables auditors to evaluate the degree of adherence to established procedures by examining sample transactions representing the population. This technique is widely used because it provides sufficient assurance regarding the effectiveness of an entity’s internal control system. This study aims to identify the basic concepts, advantages, limitations, and relevance of attribute sampling in modern audit practices. This research employs a literature review method by analyzing journal articles, audit textbooks, and the latest auditing guidelines. The results of the analysis show that although attribute sampling is effective for compliance testing, auditors must consider sampling and non-sampling risks and ensure that sample determination procedures are appropriately performed so that audit results are valid and reliable. This study is expected to serve as a reference for academics and audit practitioners to understand the important role of attribute sampling in supporting audit quality.
TELAAH LITERATUR TENTANG ANALISIS RISIKODAN STRATEGI PENGUJIAN PENGENDALIANINTERNAL DALAM PROSES AUDIT Hera Rahmatin Barokah; Elyanti Rosmanidar; Ayu Mustika Lestari; Dwi Intan Lestari; Fadila Marsyafitri; Medya Nita Sari; Jenny Dwi Rahmawati
ICONS: Islamic Economics Journal Vol. 2 No. 3 (2025): ICONS : Islam Economics Journal
Publisher : Fakultas EKonomi dan Bisnis Islam UIN Sulthan Thaha SAifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/icons.v2i3.3375

Abstract

This article discusses the importance of risk analysis and the design of internal control testing in the audit process. As organizations face increasingly complex financial environments, auditors are expectedto carry out their work with ahigher level of diligence.The audit process now prioritizes understandingbusiness risks and internal control systems as part of a risk-based audit approach. Through this method,auditors can identify critical areas with potential misstatements and design relevant testing procedures.This study aimsto explain the theoretical framework of risk assessment and internal control testing, and how these elements support the credibility and effectiveness of the audit. Using qualitative research methods with a literature study approach, this article highlights the interrelation between risk analysis and audit strategy formulation, as well as the auditor's role in ensuring accurate and transparent financial reporting.
INTEGRASI NILAI ISLAM DALAM AUDIT: TELAAH LITERATUR TERHADAP ETIKA DAN PENERAPAN MAQASHID SYARIAH Syndy Safitry; Elyanti Rosmanidar; Alsha Parawansha; Anisa Rahmawati; Novia Sapitri; Arvilla Devina; Karunia Permata Sari
ICONS: Islamic Economics Journal Vol. 2 No. 3 (2025): ICONS : Islam Economics Journal
Publisher : Fakultas EKonomi dan Bisnis Islam UIN Sulthan Thaha SAifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/icons.v2i3.3376

Abstract

Modern audit practices often face ethical challenges such as client pressure, conflicts of interest, and weak auditor integrity, which undermine public trust in audit results. To address these issues, integrating Islamic values into audit practices offers a meaningful alternative by reinforcing moral and spiritual dimensions. This study aims to explore how Islamic ethics and the principles of maqashid sharia can be integrated into auditing practices to develop a more just, accountable, and value-driven audit system. A qualitative approach using library research was applied by reviewing academic sources related to auditing, professional ethics, and maqashid sharia. The findings reveal that Islamic values such as trustworthiness, honesty, and justice form the ethical foundation of the auditing profession. Additionally, maqashid sharia, which includes the protection of religion, life, intellect, lineage, and wealth, serves as a normative framework that expands the audit's objective beyond technical compliance to encompass societal benefit and ethical accountability. The integration of auditing, ethics, and maqashid sharia results in an audit system that is not only legally valid but also spiritually and socially meaningful. In conclusion, sharia-based auditing can serve as a transformative instrument, guiding Islamic financial institutions toward a system that prioritizes morality, transparency, and public benefit.
PENGARUH MARKETING MIX SYARIAH DAN BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN PADA FASHION MUSLIM JN MODE DI KOTA JAMBI Aninah Tuzarrah; Elyanti Rosmanidar; Sri Rahma
ICONS: Islamic Economics Journal Vol. 3 No. 1 (2026): ICONS : Islam Economics Journal
Publisher : Fakultas EKonomi dan Bisnis Islam UIN Sulthan Thaha SAifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/icons.v3i1.5807

Abstract

The Muslim fashion industry continues to grow. Currently, there are a large number of clothing entrepreneurs in Jambi City, given the economic prospects that allow companies to consistently achieve stable sales, so that consumers can feel confident in purchasing the products they sell. In this case, the role and application of sharia marketing mix and brand image are crucial because they influence the company's sustainability, especially in increasing sales and also influence consumers in making purchasing decisions. This study aims to determine and analyze the influence of sharia marketing mix and brand image on purchasing decisions for JN Mode Muslim fashion in Jambi City. The research method used is quantitative. A sample of 96 respondents was taken using a purposive sampling technique. This study used the SPSS version 25 calculation tool. The results showed that sharia marketing mix had a significant and positive effect on purchasing decisions, brand image had a significant but negative effect on purchasing decisions. Based on data analysis in this study, these variables are valid and reliable. In testing the classical assumptions of this study, the distribution was normal, and there was no heteroscedasticity or multicollinearity.
PENGELOLAAN PENDAPATAN ASLI DAERAH DALAM PERSEPEKTIF KEUANGAN PUBLIK ISLAM DI BAKEUDA KEBUPATEN TEBO Rihadatul Aisi; Elyanti Rosmanidar
ICONS: Islamic Economics Journal Vol. 3 No. 1 (2026): ICONS : Islam Economics Journal
Publisher : Fakultas EKonomi dan Bisnis Islam UIN Sulthan Thaha SAifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/icons.v3i1.5821

Abstract

This study aims to determine the management of Tebo Regency's Original Regional Income and the factors that cause the decline in Tebo Regency's PAD. This study uses a qualitative approach with a descriptive study type. Data collection techniques are carried out through observation, interviews and documentation from local government employees, MUI figures, and the community. The collected data are analyzed using the Miles and Huberman interactive analysis model, which includes the stages of data reduction, data presentation, and drawing conclusions. This study concludes that the management of Original Regional Income (PAD) in Tebo Regency has reflected the application of good financial governance principles according to the perspective of Islamic public finance and Mahmudi's theory. This can be seen from the consistency of the application of the principles of justice, efficiency, effectiveness, transparency, accountability, independence, and legal certainty in regional fiscal policy. Although there has been progress, the low PAD is still influenced by the less than optimal utilization of local economic potential, weak quality of the apparatus, low community compliance, and an administration system that has not been integrated. In the Islamic perspective, the practice of managing PAD has also been based on the values of faith, honesty, trustworthiness, tabligh, and intelligence, which reflect moral responsibility to Allah SWT and society. Therefore, increasing PAD in the future requires structural reform, fiscal education, strengthening technology, and broader public participation in order to realize healthy, fair, and sustainable regional finances.
Analisis Strategi Pemasaran Syariah Pada Toko Samaf Boutique Zayyan, Muhammad; Rosmanidar, Elyanti; Mutia, Agustina
Jurnal Pendidikan Tambusai Vol. 10 No. 1 (2026)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i1.35081

Abstract

Pemasaran adalah salah satu kegiatan utama yang dilakukan oleh para pengusaha dalam usahanya agar dapat mempertahankan kelangsungan hidupnya, untuk berkembang. Tujuan skripsi ini untuk mengetahui strategi pemasaran dalam meningkatkan penjualan Produk Islami di Samaf Boutique Makalam Cempaka Putih. Skripsi ini menggunakan pendekatan kualitatif, informan dalam penelitian ini adalah pemilik pemilik toko, karyawan toko dan pembeli, dengan menggunakan metode pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan strategi pemasaran syariah pada toko Samaf Boutique, diantarnya Teistis (Rabbaniyyah/religius) dimana dengan mengedepankan kejujuran dari produk yang dijual agar konsumen tidak merasa ditipu dari prduk yang ditawarkan, pemilik usaha juga terus menawarkan diskon dan juga bonus tambahan untuk menambah minat konsumen membeli pakaian, Etis (akhlaqiyyah) dimana bersikap baik dan ramah kepada konsumen dengan lebih baik dan memaksimalkan kebutuhan konsumen terpenuhi, Humanistis (AL-insaniyyah) dimana menjaga citra perusahaan dan pengelola keluhan konsumen. Faktor pendukung dan penghambat stategi penjualan Syariah Produk Islami di Samaf Boutique Makalam Cempaka Putih dari analisi SWOT yaitu menjaga kualitas pelayanan, memahami kebutuhan konsumen dan kebutuhan, penampilan karyawan yang rapi dan ketanggapan membantu konsumen penghambat tentang modal, cara pemasaran pemasaran yang belum maksimal.
Pengaruh Tingkat Suku Bunga, Rasio Likuiditas Dan Green Accounting Terhadap Beta Saham Pada Perusahaan Pertambangan Yang TerdaftarDi Bursa Efek Indonesia Elvionara Dixsy, Nindy; Rosmanidar, Elyanti
Manajemen Keuangan Syariah Vol 6 No 1 (2026): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/makesya.v6i1.3629

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tingkat suku bunga, rasio likuiditas, dan penerapan green accounting terhadap beta saham pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Beta saham digunakan sebagai indikator risiko sistematis yang mencerminkan sensitivitas saham terhadap pergerakan pasar. Tingkat suku bunga merupakan faktor eksternal makroekonomi keputusan investasi, sementara rasio likuiditas mencerminkan kemampuan perusahaan dalam memenuhi kewajiban jangka pendeknya. Green accounting, sebagai bagian dari praktik akuntansi berkelanjutan, mencerminkan tanggung jawab lingkungan perusahaan yang dapat memengaruhi persepsi investor. Sampel penelitian ini terdiri dari enam perusahaan pertambangan yang dipilih melalui metode purposive sampling. Metode analisis yang digunakan adalah regresi linier berganda dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa tingkat suku bunga tidak berpengaruh signifikan terhadap beta saham, rasio likuiditas juga tidak berpengaruh signifikan terhadap beta saham, sedangkan green accounting berpengaruh signifikan terhadap beta saham. Secara simultan, tingkat suku bunga, rasio likuiditas, dan green accounting berpengaruh signifikan terhadap beta saham.
Pengaruh Green Product dan Green Advertising Terhadap Keputusan Pembelian Piring Jambe-E (Piring Ramah Lingkungan dari Pelepah Pinang) Muhammad Reza; Elyanti Rosmanidar; Sri Rahma
QISTINA: Jurnal Multidisiplin Indonesia Vol. 5 No. 1 (2026): June 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v5i1.8301

Abstract

Penelitian ini dilatar belaknagi oleh kesadaran terhadap lingkungan mendorong munculnya green product dan green advertising, namun keduanya belum efektif memengaruhi keputusan pembelian, seperti terlihat pada fluktuasi penjualan piring ramah lingkungan Jambe-E. Tujuan penelitian ini adalah untuk mengetahui: (1) Untuk mengetahui dan menganalisis pengaruh green produk terhadap keputusan pembelian piring Jambe-e. (2) Untuk mengetahui dan menganalisis pengaruh green advertising terhadap keputusan pembelian piring Jambe-e. (3) Untuk mengetahui dan menganalisis pengaruh green produk dan green advertising berpengaruh terhadap keputusan pembelian piring Jambe-e. Metode penelitian yang digunakan adalah metode kuantitatif dengan alat analisis yang digunakan adalah Analisis Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa : (1) Green Product memiliki pengaruh terhadap Keputusan Pembelian piring Jambe-e dengan nilai signifikansi sebesar 0,040<0,05. Jika Green Product semakin meningkat maka Keputusan Pembelian produk piring Jambe-e juga meningkat. (2) Green Advertising memiliki pengaruh terhadap Keputusan Pembelian piring Jambe-e dengan nilai signifikansi sebesar 0,000<0,05. Jika Green Advertising semakin meningkat maka Keputusan Pembelian produk piring Jambe-e juga meningkat. (3) Green Product dan Green Advertising berpengaruh secara bersama-sama terhadap Keputusan Pembelian Produk piring Jambe-e. Berdasarkan koefisien determinasi mengindifikasikan bahwa Green Product dan Green Advertising dapat mempengaruhi Keputusan Pembelian produk piring Jambe-e sebesar 71,2%.
The Influence Of Brand Image And Word Of Mouth (WOM) On Interest In Saving At Indonesian Sharia Banks (Case Study: Students of the Faculty of Islamic Economics and Business, UIN Sulthan Thaha Saifuddin Jambi) Jose Arwando; Elyanti Rosmanidar; Dessy Anggraini
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 3 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v4i3.1829

Abstract

This research endeavor seeks to examine the impact of brand image and word of mouth (WOM) on the propensity to save at Bank Syariah Indonesia, focusing specifically on the student population within the Faculty of Islamic Economics and Business at Sulthan Thaha Saifuddin Jambi State Islamic University. The methodology employed in this investigation is a quantitative approach, with data acquisition facilitated through the administration of questionnaires distributed to the selected respondents. The analytical technique utilized for data interpretation in this study is multiple linear regression, utilizing the SPSS software for computational assistance. The findings of this research indicate that, in isolation, brand image exerts a positive and statistically significant effect on the inclination to save. Likewise, word of mouth (WOM) demonstrates a positive and significant influence on saving interest. Collectively, brand image and word of mouth (WOM) exert a notable effect on the saving interest of students at Bank Syariah Indonesia.
Co-Authors Abda Abda ABDUL MANAF Abdul Matin Aji Saka Abu Azam Al-Hadi Abu Azam Al-Hadi Achyat Budianto Agim Febri Andika Agusriandi, Agusriandi Agustin Nengsih, Titin Agustina Mutia Ahsan Putra Hafiz Ahsan, Muhamad Al Hawari, Rifqy Habibi Alawiyah, Rabiyatul Alsha Parawansha Andriana, Nirhamni Aninah Tuzarrah Anisa Ismelya Putri Anisa Rahmawati Anisa Syafitri Anita, Efni Ardiyansah Ardiyansah Ari Purnama Armaz, Eja Arvilla Devina Asrita Rahayu Utari As’ad Atar Satria Fikri Aydina Salsabila Ayu Gusniasari Ayu Gusniasari Ayu Mustika Lestari Azra Elindra Beid Fitrianova Andriani Beid Fitrianova Andriani Beid Fitrianova Andriani Bella Arisha Bella Arisha Bima Afandy Daulay Bunga Jelita Daffa Novita Sari Decka Aisyah Dedek Kusnadi Delvianti, Sintia Dessy Anggraini Dian Kurniasih Wahyusari Dian Kurniasih Wahyusari Dini Djakiyah Diniah, Zahratud Dwi Intan Lestari Efriyadi Efriyadi Eja Armaz Hardi Elvionara Dixsy, Nindy Elyanti Eri Nofriza Erwin Saputra Siregar Fadila marsyafitri Fahrurrozi Fahrurrozi Faturahman Fauzan Ramli Ferdiansyah, Wahyu Ferri Saputra Tanjung Fhebi Ramayanti Firman Syah Noor Fitri, Sasmita Fitrianova Andriani, Beid Fredean Fahenzi Kholid Fusfita, Nurlia Habriyanto Habriyanto Heni Pujiastuti Hera Rahmatin Barokah Hery Widijanto Indah Juliantika Jenny Dwi Rahmawati Jose Arwando Karunia Permata Sari Khairiyani Khairiyani Khairiyani Kunnuzi Laily Ifazah Lina Permata Sari M Randi Saputra M Ulil Amri M. Nazori M. Subhan M. Taufik Ridho Machfia Win Hidayat Medya Nita Sari Mega Fatimah Rosana Melliani, Safna Melvy Aulia Putri Nasution Mohammad Orinaldi Mubyarto, Novi Muhamad Ahsan Muhammad Dwi Afrizal Muhammad Husen, Muhammad muhammad ivan septian Muhammad Reza Nadia Sulistiawati Namashuda, Fajrika Nasya Rizki Buana Nazori, Nazori Neneng Sudharyati Nguyen Thi Minh Phuong Nina Marlina Nofrianto Nofrianto Nofriza, Eri Novia Sapitri Novit nazri Nufitri Martaliah Nur Azizah Nur fahmi Nurfitri Martaliah Okti Willyandari, Nanda Permata, Tika Agu Putri Murni Putriana, Marissa Rabaiyah Rafidah Rafidah Rafidah Rahma Dwi Frasansyah Rahma, Sri Rahman, Sakinah Rahmat Budi Permana Rahmatang Rahmatang Rahmatang Rahmatang Rahmatul Hasanah Ramadhan, Argianov Ramadhani, Febi Rani Ariska Pratiwi Renaldi Pratama Rifda Yasirah Rifki Firmansyah Rihadatul Aisi Rina Hartati Rinta Okta Sari Riska Diyanti Rizky Ayu Ananda Rizky Ayu Ananda Safitri, Yuliana Solichah Solichah Sri Rahma Sri Rahma Sri Rahma Suci Rahwa Wati Sugeng Santoso Syndy Safitry Thi Minh Phuong, Nguyen Tia Ahmad Titin Agustin Nengsih Tri Sugiharto Tsamarah, Niki Usdeldi, Usdeldi Utra Yani Wage Suratman Wati, Zahra Wildan Habibi Winda Rosalia Wisnu Uriawan Wisnu Uriawan, Wisnu Yenti Youdhi Prayogo Yuliana Safitri Yuniar, Vita Zabilla Zahrah, Zahrah Zahratud Diniah Zahratud Diniah Zayyan, Muhammad Zumiati Lestari