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All Journal ILTIZAM Journal of Sharia Economic Research Indonesian Journal of Islamic Economics and Business Jurnal Development Journal of Student Research Jurnal Kajian Ekonomi dan Perbankan Syariah MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis ICONS
Elyanti Rosmanidar
UIN Sulthan Thaha Saifuddin Jambi
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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PERTIMBANGAN TINGKAT MATERIALITAS, RISIKO DAN STRATEGI DALAM AUDIT: FAKTOR YANG MEMPENGARUHINYA Anisa Ismelya Putri; Elyanti Rosmanidar; Abdul Matin Aji Saka; Bunga Jelita; Daffa Novita Sari; Rifki Firmansyah; M Ulil Amri
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.v2i3.3372

Abstract

The audit process is crucial to ensure the fairness of financial statements, where auditors must assess the level of materiality, audit risk, and appropriate audit strategies. Materiality guides auditors in identifying misstatements that could affect users' decisions, while audit risk refers to the possibility of issuing an inaccurate opinion on financial statements that contain significant misstatements. These elements are interconnected and form the basis for the auditor's decision-making. Factors such as professional ethics, auditor professionalism, experience, and external pressures significantly influence the consideration of materiality and risk. In addition, the audit strategy encompasses the overall planning, timing, and scope of testing, which are influenced by the complexity of the entity and the effectiveness of internal controls. Studies reveal that high audit risk drives auditors to be more cautious in setting materiality thresholds and leads to more extensive testing. Individual auditor factors, such as ethics and experience, further shape their decision-making process. In conclusion, a comprehensive understanding of materiality, risk, and audit strategy is crucial for conducting an effective audit. Continuous training in this field is recommended to enhance auditor competence and maintain audit quality, in addition to strengthening the internal control system to facilitate an efficient audit process.
Studi Literatur: Peran Audit Berbasis EDP dalam Proses Audit Internal dan Eksternal Aydina Salsabila; Elyanti Rosmanidar; Indah Juliantika; Nasya Rizki Buana; Rifda Yasirah; Riska Diyanti; Tia Ahmad
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.v2i3.3373

Abstract

This study is a literature review that aims to examine the role of audits using Electronic Data Processing (EDP) in internal and external audits in the digital age. EDP enables faster, more accurate, and more efficient data processing, as well as improving the effectiveness and reliability of audits. In internal audits, EDP helps monitor internal controls and improve operational efficiency, while in external audits, EDP is used for testing and analyzing financial statements.The implementation of EDP also has challenges, such as data security risks and the need for training for auditors. Therefore, the application of technology in auditing is very important to improve the quality of supervision and internal control. The results of the study show that the combination of technology use and auditor skills is very important to obtain good audit results. This study provides an understanding of the benefits and challenges of implementing EDP-based auditing and its impact on current auditing practices.
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.
Co-Authors Abdul Matin Aji Saka Alsha Parawansha Aninah Tuzarrah Anisa Ismelya Putri Anisa Rahmawati Ari Purnama Arvilla Devina Aydina Salsabila Ayu Gusniasari Ayu Mustika Lestari Azra Elindra Beid Fitrianova Andriani Bella Arisha Bunga Jelita Daffa Novita Sari Dwi Intan Lestari Eri Nofriza Fadila marsyafitri Fhebi Ramayanti Hera Rahmatin Barokah Indah Juliantika Jenny Dwi Rahmawati Karunia Permata Sari Laily Ifazah M Ulil Amri Medya Nita Sari Muhammad Dwi Afrizal Nasya Rizki Buana Novia Sapitri Putri Murni Rahmatul Hasanah Rifda Yasirah Rifki Firmansyah Rihadatul Aisi Riska Diyanti Sri Rahma Suci Rahwa Wati Syndy Safitry Tia Ahmad Titin Agustin Nengsih Utra Yani Wildan Habibi Youdhi Prayogo Zahratud Diniah