cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ogi Saputra
Contact Email
ogisaputra0111@uinjambi.ac.id
Phone
+6285274097552
Journal Mail Official
ogisaputra0111@uinjambi.ac.id
Editorial Address
Jl. Jambi Ma. Bulian KM.16 Simpang Sungai Duren Kab. Muaro Jambi, Jambi 36361
Location
Kota jambi,
Jambi
INDONESIA
ICONS
Published by Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi
ISSN : -     EISSN : 31245153     DOI : -
Core Subject :
ICONS Islamic Economics Journal. is the journal that publishing the research result in the area of sharia economic. This journal focuses on Islamic economics research and present issues. Scope this Journal specializes in Islamic economics thought, research, and is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines. Including; Islamic Economics, Islamic Business, Islamic banking, Issues on shariah implementation/practices of Islamic banking Islamic Accounting.
Arjuna Subject : -
Articles 103 Documents
 5   6   7   8   9 
PARADIGMA MANAJEMEN DALAM AL QURAN Muhammad Ridwan Alwahab; Dewi Sartika; Sasta Nabila Putri; Eka Apri Yanti
ICONS: Islamic Economics Journal Vol. 2 No. 2 (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.v2i2.3318

Abstract

This article exsplores the management paradigem in the qur’an,ekxploring the ethical,leader ship and organizational principles containet in islam’s sacred tex.the qur’an is not only a spiritual guide,but also provides a strong at hical foundation for sustainable and moral management.In this article we will explore how the palues and teachings in the quran cangguide leaders and managers in managing their organizatins well.manjemen is the most important element in the Islamic legal thought segmen because it is directly related to the regulatons off social institutions.Managemen at build on the principles of quality,justice and fullfilmen of rig hts and obligations. The principle of equality in Islam must be appreciated absolutely in order to create an Islamic system that combines freedom and responsibility. Normatively, the above principles have been mentioned in sacred teaching texts, both the Qur'an and the Sunnah. In practice, these principles need to be actualized according to the context of change and development in society. As social creatures, humans continue to interact with their surrounding environment, therefore, a set of rules (fiqh) is needed that can accommodate these social interaction issues in accordance with the principles of equality and benefit. For this purpose, the theories or norms in the Qur'an and al-Hadith need to be implemented in real life, contextually according to the reality of developments that are occurring in almost all walks of life. nationality and patriotic. In this Islamic management segment, it is very important that the principles the principles of equality, justice, openness, intelligence, innovation and creativity with the concept
MANAJAMEN PEMBANGUNAN EKONOMI BERBASIS ISLAM Keysia Febrianti; Dewi Sartika; Amalia Ramadhani; Miftahul Jannah Jannah; Irham Basri
ICONS: Islamic Economics Journal Vol. 2 No. 2 (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.v2i2.3319

Abstract

The problem of Islamic economic development is still an interesting topic to discuss. The need for an Islamic-based economic development strategy as an effective solution to use. The purpose of writing this research is to find out about the strategy of Islamic economic development. This type of research is a literature review research. This type of research collects data that is appropriate and relevant to the problem topic from several literatures. The data used comes from previous studies, journal articles, books, and other documents containing theories and information that are in accordance with the topics needed. The results of the study show that there are several strategies recommended by Islam to be implemented in the economic development of a country, namely: Good management of natural resources, improving the quality of human resources, utilization of technology, innovation in the development of MSMEs, and the role of government. If the above strategies can be implemented properly, economic development will experience a positive increase.
Perbandingan Konsep Manajemen Ekonomi Konvesional Dan Ekonomi Islam Adellia; Dewi Sartika; Yuheldi Pebriansyah Putra; Nelsa Agustin
ICONS: Islamic Economics Journal Vol. 2 No. 2 (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.v2i2.3367

Abstract

Islamic Economics is an economy based on divinity. There is a fundamental difference in paradigm between Islamic Economics and conventional economics. Economics that views conventional science as something secular while Islamic Economics is built on religious principles. The Islamic Economic System distinguishes between economic discussions from the perspective of production of goods and services covered in economic discussions" and economic discussions from the perspective of how to obtain, to use, and to distribute goods and services covered in economic system discussions". The conventional economic system makes economic discussions" and "economic systems" as an inseparable unity.
PENGARUH PENGANGGURAN DAN KEMISKINAN TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI JAMBIPERIODE 2019-2023 Revina Juwita Sari; M. Nazori
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.v2i3.3368

Abstract

Quality economic growth can be achieved through policies that expand employment opportunities (reducing the unemployment rate) and maximize productive investment in various economic sectors. This research aims to conduct an analysis of the factors that influence economic growth in Jambi Province in the 2019-2023 period from an Islamic perspective. This research is an associative type of quantitative research with the data used being secondary data. The population in this research is 11 regencies/cities in Jambi Province, and the sample used in this research is data on unemployment, poverty and economic growth in Jambi Province. The research data was processed using panel data regression analysis techniques. The results of the analysis show that simultaneously unemployment and poverty have a significant effect on economic growth in Jambi Province for the 2019-2023 period. Partially, unemployment has a significant negative effect on economic growth in Jambi Province for the 2019-2023 period and poverty has a significant negative effect on economic growth in Jambi Province for the 2019-2023 period.
ANALISIS STRATEGI BAURAN PEMASARAN SYARIAH PADA USAHA                                          BIEKUPI BATANG ASAI DI KOTA JAMBI Anna Silvia; Dedek Kusnadi
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.v2i3.3369

Abstract

This study aims to analyze the 9P sharia marketing mix strategy that has not been fully implemented by the Biekupi Batang Asai business in Batang Asai District. The 9P strategy includes: product, price, place, promotion, people, process, physical evidence, partnership, and promise. This study uses a qualitative descriptive method with data collection techniques through observation, interviews, and documentation. Data validity is obtained through triangulation of techniques and sources, while data analysis is carried out through data reduction, data presentation, and drawing conclusions. First, the results of the study indicate that Biekupi has not fully implemented the 9P marketing mix well enough. The products offered are of high quality, affordable prices according to size and type, the business location is not yet strategic, and promotions are carried out through social media such as WhatsApp, Instagram, and Facebook. The process is carried out according to SOP, with fixed operating hours. The store is neatly arranged and clean as physical evidence, and it has established partnerships with local shops and minimarkets. In addition, Biekupi also keeps its promises to customers by guaranteeing product quality and contributing socially through donations and alms. Second, the obstacles faced by the Biekupi Batang Asai business are that the equipment is still traditional, promotion is still limited, the distance to Jambi is congested, and the coffee bean harvest failed.
MANAJEMEN PENGELOLAAN DANA DESA SUNGAI RAMBAIKECAMATAN TEBO ULU KABUPATEN TEBO Rio Iqlandia; M. Nazori; Mellya Embun Baining
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.v2i3.3370

Abstract

This research aims to analyze the management of village fund utilization in enhancing the development of Sungai Rambai Village, Tebo Ulu Subdistrict, Tebo Regency. This study uses a qualitative method with primary data sources obtained through interviews with village officials and documentation, as well as secondary data from the village's financial reports. The results indicate that the management of village funds in Sungai Rambai Village has been carried out in accordance with the established stages of planning, implementation, and accountability. However, there are obstacles in the management of village funds, including the lack of community participation in deliberations on the planning of village fund utilization, as well as limited transparency and accountability in the open delivery of financial reports to the community. The use of the Sungai Rambai Village fund budget, Tebo Ulu Subdistrict, Tebo Regency, as seen from the financial performance of the village fund budget in 2017-2021, falls into the good category, with all annual budget expenditures realized in accordance with the planned allocations.
PENGARUH LITERASI KEUANGAN, PENCATATAN KEUANGAN DAN PENGENDALIAN KEUANGAN TERHADAP KINERJA KEUANGAN PADA USAHA JAHIT DI KOTA JAMBI Izro Maita; Titin Agustin Nengsih
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.v2i3.3371

Abstract

The purpose of this study was to determine the effect of financial literacy, financial recording and financial control on financial performance in sewing businesses in Jambi City. Research using a quantitative approach, with data sources in the form of primary data. The sample in this study amounted to 90 respondents, with the sampling technique being purposive sampling. The results showed that financial literacy had a positive and significant effect on financial performance in sewing businesses in Jambi City, financial recording had a positive and significant effect on financial performance in sewing businesses in Jambi City, financial control had a positive and significant effect on financial performance in sewing businesses in Jambi City. Simultaneously financial literacy, financial recording, and financial control have a positive and significant effect on financial performance in sewing businesses in Jambi City. The variation in financial performance can be explained by financial literacy, financial recording and financial control by 60,7%.
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.

Page 7 of 11 | Total Record : 103

 5   6   7   8   9 

Filter by Year

2024 2026


Reset
Filter By Issues
All Issue Vol. 3 No. 1 (2026): ICONS : Islam Economics Journal Vol. 2 No. 3 (2025): ICONS : Islam Economics Journal Vol. 2 No. 2 (2025): ICONS : Islam Economics Journal Vol. 2 No. 1 (2025): ICONS : Islam Economics Journal Vol. 1 No. 3 (2024): ICONS : Islam Economics Journal Vol. 1 No. 2 (2024): ICONS : Islam Economics Journal Vol. 1 No. 1 (2024): ICONS : Islam Economics Journal