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Ogi Saputra
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ICONS
Published by Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi
ISSN : -     EISSN : 31245153     DOI : -
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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.
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Articles 103 Documents
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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 Label Halal, Harga, Dan Brand Loyalty Terhadap Keputusan Pembelian Produk Indomie Pada Mahasiwa Muslim Kota Jambi Dini Oktaviani; Agustina Mutia
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.v2i3.3724

Abstract

The purpose of this study is to determine the influence of halal labels, prices, and brand loyalty on the purchase decision of Indomie products in Muslim students in Jambi City. The number of samples in this study is 96 people and uses an incidental sampling technique, which is a sample determination technique based on chance, anyone who by chance or incidentally meets the researcher can be used as a sample if it meets the criteria, consumers who buy indomie and are willing to fill in the data from the author. Multiple linear regression analysis is used as a data analysis technique. The results of the study showed that halal labels and prices had a positive and significant effect on the purchase decision of indomie products in Jambi City Muslim students, while brand loyalty had no effect on the decision to purchase indomie products in Jambi City Muslim students. Based on the data analysis in this study, these variables are valid and reliable. In the classical assumption test, this study is normally distributed, heteroscedasticity does not occur, and multicollinearity occurs.
PENGARUH GAYA HIDUP DAN HARGA PRODUK TERHADAP MINAT PENGGUNAAN APLIKASI SHOPEE PADA MAHASISWA MANAJEMEN KEUANGAN SYARIAH DI UIN STS JAMBI Vivi Asnidar; Lidya Anggraeni
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.v2i3.3725

Abstract

This study aims to examine the influence of lifestyle and product price on the interest in using the Shopee application among students of the Sharia Financial Management Study Program at UIN Sultan Thaha Saifuddin Jambi. Using a quantitative approach with questionnaires distributed to 62 respondents, the data were analyzed through validity and reliability tests, multiple linear regression, t-test, and F-test using SPSS. The results indicate that both lifestyle and product price have a significant partial and simultaneous effect on students’ interest in using Shopee. These findings show that although students understand Islamic consumption principles, practical aspects and pricing remain key considerations in using e-commerce platforms. This study is expected to serve as a reference for students to shop more wisely and for developers to design marketing strategies that align with Muslim consumer behavior.
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KEPUTUSAN KONSUMEN MEMBELI PRODUK SECARA ONLINE (STUDI MAHASISWA UNIVERSITAS NEGERI ISLAM SULTAN THAHA KOTA JAMBI) Sintia Angela Sari; Rofiqoh Ferawati; Achyat Budianto
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.v2i3.3726

Abstract

This study aims to analyze the factors influencing students’ purchasing decisions at Universitas Islam Negeri Sultan Thaha Jambi in buying products online. The independent variables in this research are price, product quality, trust, convenience, and promotion, while the dependent variable is the purchase decision. The research method applied is a quantitative approach with an associative type. Data were collected through questionnaires distributed to 100 student respondents who had purchased products online. The data were analyzed using multiple linear regression with SPSS. The results indicate that simultaneously, price, product quality, trust, convenience, and promotion significantly affect purchasing decisions. Partially, price, product quality, and trust have a significant effect, while convenience and promotion show no significant effect. The most dominant factor influencing students’ online purchasing decisions is price. These findings imply that online businesses should prioritize pricing strategies and product quality improvement to attract and retain customers.
ANALISIS KELAYAKAN BISNIS DAN EFISIENSI PRODUKSI PABRIK TAHU TRI LESTARI DI KOTA JAMBI Dyah Najla Kushartiwi; Eja Armaz Hardi
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.v2i3.3728

Abstract

This study aims to analyze the business feasibility and production efficiency of Tri Lestari Tofu Factory in Jambi City. The method used in this research is descriptive qualitative with a case study approach. Data were collected through direct observation, in-depth interviews with factory owners and employees, and documentation of the production process. The results showed that the tofu production process at Tri Lestari Factory has been sustainable with manual and semi-mechanized systems, but there are still opportunities to improve efficiency, especially in energy use and raw material management. Tofu waste management is carried out by utilizing solid waste as animal feed and liquid waste is drained into open channels, although it does not meet environmentally friendly waste treatment standards. From a sustainability perspective, the factory has implemented circular economy principles in a simple way, but there is a need to increase awareness and technology in waste management so that negative impacts on the environment can be minimized. Therefore, education, training, and appropriate technological support are needed so that the factory can improve its production efficiency while preserving the surrounding environment.
PERAN WISATA DESTINASI ALAM SEBAPO MUARO JAMBI DALAM MENINGKATKAN PEREKONOMIAN MASYARAKAT SEKITAR DALAM KONTEKS ISLAM Aldo Juni Karya Pratama; Bambang Kurniawan
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.v2i3.3731

Abstract

Sebapo Nature Tourism is a tourist destination located in Muaro Jambi Regency and holds significant potential for boosting the economic growth of the surrounding community. This destination not only offers natural beauty but also provides an empowerment space for micro-entrepreneurs, such as food vendors, service providers, and local workers. This study aims to determine the role of Sebapo Nature Tourism in improving the community's economy and identify the obstacles faced in its management process, viewed from an Islamic economic perspective. This study used a qualitative descriptive approach, with data collection techniques including interviews, observation, and documentation of vendors, employees, and tourism managers. The results show that the presence of Sebapo Nature Tourism has had a direct impact on increasing the income of the surrounding community, creating employment opportunities, and the emergence of business models that prioritize the values of honesty, responsibility, and blessings in accordance with Islamic economic principles. However, several obstacles remain in the management process, such as limited supporting facilities, lack of human resource training, suboptimal digital promotion, and unequal community involvement. Therefore, a Sharia-based development strategy that actively involves the local community is needed to ensure sustainable economic benefits.
ANALISIS KREATIVITAS DAN INOVASI PRODUK DALAM  MENINGKATKAN DAYA SAING PADA TISYA BAKERY SUNGAI BAHAR Anti Widiyani; Anzu Elvia Zahara
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.v3i1.5804

Abstract

This study aims to determine the implementation of product creativity, competitiveness, and obstacles faced by Tisya Bakery. The study used a descriptive qualitative approach with three main informants: the owner, employees, and customers. Data were collected through observation, documentation, and interviews, then analyzed using data reduction, data presentation, and verification. The results of the study indicate that product creativity at Tisya Bakery is still limited, with a lack of innovation and distinctive characteristics that differentiate products from competitors. The use of social media for marketing is also still minimal, resulting in limited market reach. To increase competitiveness, Tisya Bakery needs to develop creative and unique products, improve the quality of raw materials, improve packaging design, and optimize the use of digital platforms. In addition, improving service and product quality consistency is crucial to maintain customer loyalty. The study recommends diverse product innovations, active use of social media, employee training in service, and collaboration with local businesses to expand distribution. With these creative and innovative strategies, Tisya Bakery is expected to increase its competitiveness and become the primary choice for the Sungai Bahar community. Keywords: Product Creativity, Competitiveness, Innovation, Marketing Strateg
PENGARUH LITERASI KEUANGAN SYARIAH, PERILAKU KEUANGAN DAN AKTIVITAS MEDIA SOSIAL TERHADAP MINAT INVESTASI GENERASI Z DI KOTA JAMBI Najla Syifa Syauqiah Azell; Nurlia Fusfita
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.v3i1.5805

Abstract

The increasing interest of young people in investment especially driven by financial technology and social media serves as the main motivation for this research. Generation Z is selected due to their productive age and strong connection with digital platforms, including access to financial and investment information. This research uses a quantitative approach with multiple linear regression analysis. The population in this study is Generation Z in Jambi City aged 20–28 years, with a sample of 140 respondents selected using purposive sampling. Data was collected through a Google Form-based questionnaire and analyzed using SPSS version 26. The results show that, partially, Islamic Financial Literacy and Financial Behavior have no significant effect on Investment Interest. Meanwhile, Social Media Activity has a positive and significant influence. Simultaneously, all three variables significantly affect Investment Interest among Generation Z in Jambi City, with a coefficient of determination (R²) of 42.9%. This indicates that the combination of these variables explains a substantial portion of the variation in respondents’ investment interest.
ANALISIS PERAN BSI KCP GATOT SUBROTO DI KOTA JAMBI DALAM PEMBERDAYAAN UMKM MELALUI PEMBIAYAAN MURABAHAH Dimas Albani; Efni Anita; Nurfitri Martaliah
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.v3i1.5806

Abstract

This study aims to analyze the role of Bank Syariah Indonesia (BSI) Gatot Subroto Sub-Branch Office in Jambi City in empowering Micro, Small, and Medium Enterprises (MSMEs) through murabahah financing schemes. The background of this research lies in the vital role of the MSME sector as a key driver of the national economy and the contribution of Islamic financial institutions in supporting community-based economic growth. This research employs a descriptive qualitative method, with data collected through interviews, observations, and documentation involving bank representatives and MSME beneficiaries of murabahah financing. The findings indicate that BSI Gatot Subroto Sub-Branch plays an active role in MSME empowerment by providing accessible murabahah financing, business mentoring, and Islamic financial literacy programs. Murabahah financing has been found to support MSME actors in increasing business capital, expanding business networks, and improving production capacity. However, challenges remain, such as limited Islamic financial literacy among MSME actors and relatively lengthy administrative procedures. The study concludes that murabahah financing significantly contributes to MSME empowerment in Jambi City, provided that financial literacy enhancement and process simplification are carried out to optimize the outcomes.

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