Proceeding of Icoieb
type: channel
description: The International Conference on Islamic Economic and Business serves as a dynamic platform for scholars, practitioners, and industry leaders to explore the intersections between Islamic principles and modern economic practices. This conference delves into various themes that are reshaping global markets, with a particular emphasis on the integration of sustainable practices within business frameworks. Participants will engage in discussions surrounding the evolving role of Islamic economics in promoting ethical business practices, social justice, and economic development, while also addressing key global challenges.
publisher: FEBI UIN Jambi
language: id-ID
publication name: Proceeding of Icoieb
items: SPIRITUAL VALUES AND BUSINESS ETHICS IN DIGITAL ENTREPRENEURSHIP : A LITERATURE REVIEW
items: Literature Review of the Influence of Sharia Audit on the Implementation of Accountability and Transparency in the National Amil Zakat Institution (BAZNAS)
items: Implementation of Environmental, Social, and Governance Principles in Promoting Sustainable Economic Development in Indonesia
items: BEHAVIOR OF GENERATION Z IN UTILIZING SOCIAL MEDIA FOR DIGITAL ENTREPRENEURSHIP
items: A SYSTEMATIC LITERATURE REVIEW ON THE IMPLICATIONS OF GREEN ACCOUNTING IMPLEMENTATION IN INDONESIA
items: DIGITALIZATION OF ISLAMIC FINANCE AND ITS ROLE IN POVERTY ALLEVIATION: A RECENT LITERATURE REVIEW
items: ANALYZING THE INFLUENCE OF EMPATHY, KNOWLEDGE, AND INCOME ON DONATION AMOUNTS IN JAMBI CITY: THE MODERATING ROLE OF TRUST
items: Intellectual Capital and Financial Factors on Firm Value: A Study from an Islamic Economic Perspective in the Non-Cyclical Consumer Sector in Indonesia from 2018 to 2024
items: THE ROLE OF ZAKAT ACCOUNTING IN REALIZED INCLUSIVE FINANCE IN INDONESIA: A LITERATURE REVIEW
items: PENGARUH PENERAPAN PSAK 109 DAN TRANSPARANSI PENGELOLAAN ZAKAT TERHADAP KUALITAS LAPORAN KEUANGAN PADA BAZNAS KABUPATEN TANJUNG JABUNG BARAT
items: Utilization of RVM Technology as a Green Technology Innovation to Support a Sustainable Economy
items: DIGITAL ENTREPRENEURSHIP IN THE ERA OF ETHICAL AND ISLAMIC BUSINESS: A SYSTEMATIC LITERATURE RIVIEW
items: Green Accounting and Sustainability Reporting: Reviewing an Applied Research Agenda for Modern Accounting
items: Green Economy Framework and Models: Combining Technological Innovation and Environmental Protection for Long-Term Growth
items: Integrating Islamic Values in Audit and Fraud Research: A Bibliometric and Literature Review Approach
items: THE RELATIONSHIP OF ENVIRONMENTAL AND SOCIAL RESPONSIBILITY TO FINANCIAL PERFORMANCE WITH FEMINIST BOARD MODERATION
items: FINANCIAL TECHNOLOGY AS AN EFFORT TO EXPAND FINANCIAL INCLUSION FOR MSMES IN INDONESIA A LITERATURE REVIEW
items: PENGARUH DISKON DAN KEPERCAYAAN PADA PLATFORM E-COMMERCE TIKTOKSHOP TERHADAP KEPUTUSAN PEMBELIAN MAHASISWA FEBI UIN STS JAMBI
items: DIGITAL ENTREPRENEURSHIP IN MICRO SMALL MEDIUM ENTERPRISES: A SYSTEMATIC LITERATURE REVIEW
items: The role of digitalization driving transformation and perlaformance growth of MSMes in the digital economy era
items: Analysis of QRIS Usage in Increasing MSME Turnover: A Case Study in Pematang Sulur Subdistrict, Jambi City
items: BETWEEN FAITH AND FINANCE: STRUCTURAL DETERMINANTS OF ISLAMIC PHILANTHROPICAL DONATIONS IN KERINCI REGENCY
items: THE SOCIAL AND ECONOMIC IMPACT OF GREEN TECHNOLOGY ON SUSTAINABLE
items: GREEN ECONOMY AND ISLAMIC-BASED ENVIRONMENTAL SUSTAINABILITY : A LITERATURE REVIEW OF CHALLENGES AND OPPORTUNITIES IN THE MODERN ERA
items: APPLICATION OF DIGITAL MARKETING AS AN ENTREPRENEURIAL INNOVATION FOR GENERATION Z
items: A Shariah-Based Conceptual Approach to Green Accounting in Realizing a Sustainable Economy

SPIRITUAL VALUES AND BUSINESS ETHICS IN DIGITAL ENTREPRENEURSHIP : A LITERATURE REVIEW
type: item
description: This article explores the role of spiritual values and business ethics as the fundamental pillars of digital entrepreneurship. Using a literature review approach, it highlights how values such as honesty, integrity, and social responsibility shape sustainable and socially conscious digital business practices. The integration of spiritual principles into digital entrepreneurship not only strengthens trust and business continuity but also emphasizes the importance of ethics in navigating the complexities of modern technology and markets. Business ethics in the digital sphere require entrepreneurs to uphold transparency, fairness, and equitable service in order to foster ethical and harmonious business relationships. The article concludes that reinforcing spiritual values and ethical conduct is essential to achieving success in today’s digital entrepreneurship landscape.
creator: Dhaifina Nabila Nasution
creator: Rifda Yasirah
creator: Elyanti Rosmanidar
rights: Hak Cipta (c) 2026 Proceeding of Icoieb
date: 2026-02-06
publication date: 2026-02-06
volume: 2
number: 1

Literature Review of the Influence of Sharia Audit on the Implementation of Accountability and Transparency in the National Amil Zakat Institution (BAZNAS)
type: item
description: This study aims to examine various literature on the influence of sharia audits on accountability and transparency in national amil zakat institutions (BAZNAS). Through a systematic literature review approach to SINTA-indexed journals in the last five years (2019–2024), it was found that sharia audits play an important role in strengthening governance, increasing compliance with sharia principles, and building public trust. Sharia audits also encourage the implementation of reporting standards such as PSAK 109 and Zakat Core Principles (ZCP) which contribute to increasing institutional transparency. However, the implementation of sharia audits still faces obstacles such as the limitation of sharia auditors and the lack of uniform audit standards.
creator: Neza Miftahuljannah
creator: Azka Fatilla
creator: Elyanti Rosmanidar
rights: Hak Cipta (c) 2026 Proceeding of Icoieb
date: 2026-02-03
publication date: 2026-02-03
volume: 2
number: 1

Implementation of Environmental, Social, and Governance Principles in Promoting Sustainable Economic Development in Indonesia
type: item
description: This study aims to analyze the implementation of Environmental, Social, and Governance (ESG) principles in promoting sustainable economic development in Indonesia through a comprehensive literature review. The research draws upon a wide range of academic publications, national and international journals, and institutional reports related to ESG practices across various industrial sectors. The findings reveal that the integration of ESG principles plays a vital role in advancing sustainable growth. From an environmental perspective, ESG implementation enhances energy efficiency, reduces carbon emissions, and encourages the use of renewable and environmentally friendly technologies. Socially, ESG fosters corporate initiatives that improve employee welfare, occupational safety, and community empowerment through corporate social responsibility (CSR) programs. These efforts collectively strengthen social cohesion and contribute to long-term economic resilience.In terms of governance, the study highlights that transparency, accountability, and ethical management practices help build investor confidence and create a more stable and trustworthy business environment. Companies with strong governance structures tend to attract greater investment and perform better in the long term. Furthermore, the adoption of green technologies and sustainable innovations has become a key factor in improving operational efficiency and global competitiveness. Nevertheless, the implementation of ESG principles in Indonesia still faces several challenges. Small and medium-sized enterprises (SMEs), in particular, encounter obstacles such as limited financial resources, insufficient technical expertise, and inadequate regulatory support that hinder full ESG adoption.Therefore, the study emphasizes the importance of stronger collaboration among the government, the business sector, and civil society in developing effective strategies and policies to support ESG implementation. Such synergy is essen…
creator: Ayu Mustika Lestari
creator: Fadila Marsyafitri
creator: Elyanti Rosmanidar
rights: Hak Cipta (c) 2026 Proceeding of Icoieb
date: 2026-02-06
publication date: 2026-02-06
volume: 2
number: 1

BEHAVIOR OF GENERATION Z IN UTILIZING SOCIAL MEDIA FOR DIGITAL ENTREPRENEURSHIP
type: item
description: In the modern era today this , development technology give influence big to aspect social and economic society , especially among Generation Z. Influence the looks clear through pattern interaction , way work , and approach they in operate activity business . As generation that grew up in the midst of internet advancement , Generation Z does not only utilizing social media For communicate , but also use it as means For create opportunity business digital -based . Research purposes This is For analyze How Generation Z utilizes social media as instrument in activity digital business , as well as identify factors supporters and the challenges they face face . Research This use approach qualitative descriptive with method studies library from sources scientific reputable and good natured access open . Research result show that social media and digital literacy are becoming factor main influencing factors development digital business among Generation Z. Second factor This play a role important in push ability learning and innovation they are in the field digital entrepreneurship . However however , still there is obstacle like change platform algorithm , low literacy finance , as well as height level competition in the digital world. Study This emphasize importance improvement education digital entrepreneurship and strengthening the business mindset creative , so that Generation Z is able to become driving force main in growth economy creative social media based .
creator: Diajeng Nini Lestari
creator: Nabilla
creator: Elyanti Rosmanidar
rights: Hak Cipta (c) 2026 Proceeding of Icoieb
date: 2026-02-06
publication date: 2026-02-06
volume: 2
number: 1

A SYSTEMATIC LITERATURE REVIEW ON THE IMPLICATIONS OF GREEN ACCOUNTING IMPLEMENTATION IN INDONESIA
type: item
description: The This study aims to systematically review the implementation and implications of green accounting in Indonesia using the Systematic Literature Review (SLR) method. Green accounting represents an innovation in financial reporting that integrates environmental aspects into the accounting system to support sustainable economic development. This research employs a qualitative approach by examining various national and international scholarly articles published between 2018 and 2024. The findings indicate that the implementation of green accounting in Indonesia has shown positive developments, particularly following the enactment of the Financial Services Authority Regulation (POJK) No. 51/POJK.03/2017 on Sustainable Finance. Nevertheless, its adoption remains concentrated in large enterprises, while micro, small, and medium enterprises (MSMEs) face challenges such as limited resources, insufficient technical knowledge, and the absence of standardized environmental reporting guidelines. The literature suggests that green accounting positively influences environmental performance, corporate reputation, and public legitimacy, although its effect on firm value remains insignificant. These results underscore that the successful implementation of green accounting largely depends on government regulatory support, stakeholder pressure, and top management commitment. The novelty of this study lies in the integration of three theoretical frameworks—stakeholder theory, legitimacy theory, and the Triple Bottom Line concept—which collectively explain how green accounting can serve as a strategic instrument to enhance corporate transparency, accountability, and sustainability in Indonesia.
creator: Indah Juliantika Arsaynda
creator: Nasya Rizki Buana
creator: Elyanti Rosmanidar
rights: Hak Cipta (c) 2026 Proceeding of Icoieb
date: 2026-02-06
publication date: 2026-02-06
volume: 2
number: 1

DIGITALIZATION OF ISLAMIC FINANCE AND ITS ROLE IN POVERTY ALLEVIATION: A RECENT LITERATURE REVIEW
type: item
description: Development digital technology has become catalyst transformative in sector Islamic finance , promising improvement inclusion finance , efficiency services , and transparency in line with Islamic principles . Review literature systematic (Systematic Literature Review - SLR ) aim For study in a way deep role and impact digitalization Islamic finance towards effort alleviation poverty and achievement objective sustainable socio-economic development . The SLR method ensures identification , evaluation , and synthesis comprehensive literature​ For produce findings based valid evidence . Research results in a way comprehensive confirm that digitalization Islamic finance is instrument strategic in overcome poverty . Contribution mainly divided in two aspects Key : First , Expanding Access to Financing through the Sharia Fintech model, in particular Peer-to-Peer (P2P) Sharia Lending and Sharia Crowdfunding . These models proven effective overcome obstacle structural for Micro, Small and Medium Enterprises (MSMEs), such as constraint collateral and fees transaction high . With offer financing based for results ( Mudharabah / Musyarakah ), Sharia Fintech protects public prone to from practice loan based exploitative usury , so that realize Hifzh al-Mal in Maqashid Sharia . Second , Optimizing Islamic Social Funds (ZISWAF). Digital transformation is revolutionizing management Zakat, Infaq , Alms , and Waqf with in a way significant increase collection volume , efficiency distribution , as well as transparency through technology Real-time tracking . Digitalization Productive Qardhul Hasan allows fast distribution of social funds to mustahik for business capital , directing they going to independence economy ( self- sufficiency ). More far , implementation model effective such as Microfinance-Digital Hybrid ( integration of BMT/LKMS with technology ) and Waqf Crowdfunding Productive show correlation strong with achievement of Sustainable Development Goals (SDG) 1: Zero Poverty …
creator: Trima Nurkhasanah
creator: Salsabila Hikmah
creator: Elyanti Rosmanidar
rights: Hak Cipta (c) 2026 Proceeding of Icoieb
date: 2026-02-06
publication date: 2026-02-06
volume: 2
number: 1

ANALYZING THE INFLUENCE OF EMPATHY, KNOWLEDGE, AND INCOME ON DONATION AMOUNTS IN JAMBI CITY: THE MODERATING ROLE OF TRUST
type: item
description: This study aims to analyze the influence of philanthropic empathy, knowledge, and income on donation amounts in Jambi City, with trust as a moderating variable. This study used a quantitative approach with a survey method to 450 respondents who have actively donated. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to test the direct and moderating effects. The results showed that empathy, knowledge, and income had a significant positive effect on donation amounts. Trust was found to be a moderating variable that strengthened the relationship between the three variables and donation amounts. These findings emphasize the importance of increasing public trust in philanthropic institutions as a strategy to increase donation participation in a sustainable manner. This study calls for the need for institutional revitalization through increased professionalism, transparency, and public education
creator: Sasi Salwa
creator: Eja Armaz hardi
creator: Elyanti Rosmanidar
rights: Hak Cipta (c) 2026 Proceeding of Icoieb
date: 2026-01-19
publication date: 2026-01-19
volume: 2
number: 1
starting page: 1
ending page: 16

Intellectual Capital and Financial Factors on Firm Value: A Study from an Islamic Economic Perspective in the Non-Cyclical Consumer Sector in Indonesia from 2018 to 2024
type: item
description: This study is designed to evaluate the impact of intellectual capital (VAIC), profitability level (ROA), and managerial ownership structure (MWON) on business entity value (Tobin&#39;s Q), approached from the perspective of Sharia-based economics, specifically in the non-cyclical consumer sector in Indonesia over the period from 2018 to 2024. Employing a quantitative methodology through a comparative-causal design, this research utilizes supplementary data from 16 entities listed on the Indonesia Stock Exchange, collected via a purposive sampling technique, yielding 98 observations. Evaluation is conducted using panel regression with the Random Effects model, following verification through Chow and Hausman tests, and ensuring compliance with standard criteria such as the absence of multicollinearity and heteroskedasticity. Key findings reveal that VAIC exerts a significant negative influence on entity value (coefficient - 0.212484, p=0.0027), which deviates from prevailing views in the literature and indicates that allocation to intellectual capital in this sector may incur temporary costs without immediate gains in market value. Conversely, ROA demonstrates a significant positive impact (coefficient 0.525836, p=0.0000), reinforcing the role of operational efficiency in fostering shareholder confidence. Meanwhile, MWON shows no meaningful effect (coefficient -0.008914, p=0.8788), suggesting that variations in ownership are insufficient to align interests. From the lens of Sharia economics, these results highlight the significance of the principles of maslahah, tawazun, and syirkah in responsible and sustainable resource management. Practically, these findings encourage business entities to integrate intellectual creativity with Sharia norms to mitigate adverse effects and support long-term sustainability. The unique aspect of this research lies in the revelation of the rarely observed negative impact of VAIC in the non-cyclical consumer industry and the integration …
creator: Riska Diyanti
creator: Hera Rahmatin Barokah
creator: Elyanti Rosmanidar
rights: Hak Cipta (c) 2026 Proceeding of Icoieb
date: 2026-02-06
publication date: 2026-02-06
volume: 2
number: 1

THE ROLE OF ZAKAT ACCOUNTING IN REALIZED INCLUSIVE FINANCE IN INDONESIA: A LITERATURE REVIEW
type: item
description: This study aims to explore in depth the contribution of zakat accounting in achieving financial inclusion in Indonesia using a literature review approach. As an Islamic economic instrument, zakat offers significant potential to distribute wealth equitably and increase the independence of underprivileged communities. However, the effectiveness of zakat in supporting an inclusive financial system is highly dependent on the implementation of accounting that is transparent, accountable, and in line with sharia principles. The method applied in this research is a literature review, which involves collecting data from various books and journals. Research findings reveal that zakat plays a crucial role as a mechanism for financial inclusion in Indonesia. Therefore, efforts to optimize zakat fund collection are needed to strengthen Islamic financial inclusion in the country. Strategic steps to optimize zakat potential can be realized through the maximum utilization of digital technology, which allows zakat payers to make massive, easy, and fast zakat payments with equal access across all levels of society. Zakat collection through the digital platform involves the use of accounts from formal financial institutions, thus contributing to increasing financial inclusion in Indonesia. By maximizing the digitalization of zakat payments, the digital zakat ecosystem is expected to become more flexible, developed, and robust, and generate a positive multiplier impact on the national economy.
creator: Tia Ahmad
creator: Dwi Intan Lestari
creator: e Rosmanidar
rights: Hak Cipta (c) 2026 Proceeding of Icoieb
date: 2026-02-06
publication date: 2026-02-06
volume: 2
number: 1

PENGARUH PENERAPAN PSAK 109 DAN TRANSPARANSI PENGELOLAAN ZAKAT TERHADAP KUALITAS LAPORAN KEUANGAN PADA BAZNAS KABUPATEN TANJUNG JABUNG BARAT
type: item
description: This study aims to analyze the effect of the implementation of PSAK 109 and transparency of zakat management on the quality of financial reports at BAZNAS West Tanjung Jabung Regency. The research method uses a quantitative descriptive approach with data obtained through financial report documentation and questionnaires. Data analysis uses the t test, F test, and coefficient of determination with the help of SPSS. The results show that the implementation of PSAK 109 has a significant positive effect on the quality of financial reports with a calculated t value of 10.156 > t table 1.703 and a significance value of 0.000 < 0.05. Transparency of zakat management also has a significant positive effect with a calculated t value of 16.179 > t table 1.703 and a significance value of 0.000 < 0.05. Simultaneously, both variables have a significant effect on the quality of financial reports (F count 182.444 > F table 3.35; significance 0.000 < 0.05). Thus, the implementation of PSAK 109 and transparency in zakat management can improve the quality of financial reports and public trust.
creator: Mutiara Fajar Septia
creator: Elyanti Rosmanidar
rights: Hak Cipta (c) 2026 Proceeding of Icoieb
date: 2026-02-03
publication date: 2026-02-03
volume: 2
number: 1

Utilization of RVM Technology as a Green Technology Innovation to Support a Sustainable Economy
type: item
description: <p __cpp="1" __cporiginalvalueofinnerhtml="The development of environmentally friendly technology has brought significant changes in various sectors, especially in efforts to achieve a sustainable economy. The application of green technology is an important step in addressing environmental issues arising from increased plastic consumption and low recycling rates. One innovation that has emerged in this context is the Reverse Vending Machine (RVM), an automated machine that accepts used plastic bottles or cans and exchanges them for certain incentives. This technology not only plays a role in waste management, but also encourages circular economic behavior in society. Objective: This study was conducted to examine the use of Reverse Vending Machine (RVM) technology as a form of green technology innovation in supporting the creation of a sustainable economy. Method: This study used a literature review method by examining various journals, scientific articles, and research reports related to the application of RVM and its contribution to plastic waste management and circular economy development. Results: The results of the study show that RVM has great potential in increasing community participation in recycling activities through an economic incentive system. The implementation of RVM in various countries has proven to be effective in reducing plastic waste, increasing environmental awareness, and opening up opportunities for green economy-based business innovation. In addition, the integration of RVM with digital technologies such as the Internet of Things (IoT) and electronic payment systems also strengthens the efficiency and sustainability of waste management systems. Conclusion: The use of Reverse Vending Machine (RVM) technology is one of the strategic solutions in realizing green technology that supports a sustainable economy. Collaboration between the government, the private sector, and the community is needed to expand the implementation of this technology. F…
creator: Ana Nurhayati
creator: Indah Puji Safitri
creator: Elyanti Rosmanidar
rights: Hak Cipta (c) 2026 Proceeding of Icoieb
date: 2026-01-19
publication date: 2026-01-19
volume: 2
number: 1

PENGARUH PENERAPAN PSAK 109 DAN TRANSPARANSI PENGELOLAAN ZAKAT TERHADAP KUALITAS LAPORAN KEUANGAN PADA BAZNAS KABUPATEN TANJUNG JABUNG BARAT
type: item
description: This study aims to analyze the effect of the implementation of PSAK 109 and transparency of zakat management on the quality of financial reports at BAZNAS West Tanjung Jabung Regency. The research method uses a quantitative descriptive approach with data obtained through financial report documentation and questionnaires. Data analysis uses the t test, F test, and coefficient of determination with the help of SPSS. The results show that the implementation of PSAK 109 has a significant positive effect on the quality of financial reports with a calculated t value of 10.156 &gt; t table 1.703 and a significance value of 0.000 &lt; 0.05. Transparency of zakat management also has a significant positive effect with a calculated t value of 16.179 &gt; t table 1.703 and a significance value of 0.000 &lt; 0.05. Simultaneously, both variables have a significant effect on the quality of financial reports (F count 182.444 &gt; F table 3.35; significance 0.000 &lt; 0.05). Thus, the implementation of PSAK 109 and transparency in zakat management can improve the quality of financial reports and public trust.
creator: Mutiara Fajar Septia
creator: Elyanti Rosmanidar
rights: Hak Cipta (c) 2026 Proceeding of Icoieb
date: 2026-02-06
publication date: 2026-02-06
volume: 2
number: 1

DIGITAL ENTREPRENEURSHIP IN THE ERA OF ETHICAL AND ISLAMIC BUSINESS: A SYSTEMATIC LITERATURE RIVIEW
type: item
description: Rapid advancements in digital technologies have profoundly reshaped entrepreneurial dynamics worldwide, including within the realm of Islamic economics. This research seeks to explore the linkage between ethical Islamic business principles and digital entrepreneurship by utilizing a systematic literature review (SLR) methodology. In total, fifty peer-reviewed publications released between 2015 and 2024 were sourced from various indexed databases. After applying inclusion parameters and assessing thematic relevance, eighteen papers were selected for comprehensive analysis.The findings reveal that digital entrepreneurship from an Islamic perspective emphasizes not only innovation and profitability but also the integration of ethical values grounded in maqashid shariah principles, such as honesty (shidq), justice (‘adl), trustworthiness (amanah), and social responsibility. The dominance of qualitative research methods in the reviewed studies indicates that discussions of Islamic business ethics in the digital context remain largely conceptual and interpretative. Meanwhile, quantitative studies have begun to empirically examine the relationships between digital literacy, ethical business practices, and performance in Sharia-based entrepreneurship. Furthermore, there is a notable research shift toward the integration of advanced technologies such as big data analytics, halal e- commerce, and digital marketing that align with Sharia principles. Overall, this study underscores the strategic role of Islamic business ethics in shaping a digital entrepreneurial ecosystem that is inclusive, just, and sustainable. The study also provides recommendations for practitioners, regulators, and academics to strengthen interdisciplinary collaboration in developing ethical and competitive models of Islamic digital entrepreneurship in the contemporary digital economy.
creator: Anisa Rahmawati
creator: Arvilla Devina
creator: Elyanti Rosmanidar
rights: Hak Cipta (c) 2026 Proceeding of Icoieb
date: 2026-02-06
publication date: 2026-02-06
volume: 2
number: 1

Green Accounting and Sustainability Reporting: Reviewing an Applied Research Agenda for Modern Accounting
type: item
description: This study systematically reviews the development of applied research on green accounting and sustainability reporting within the framework of modern accounting. The growing global awareness of environmental issues encourages companies to shift from profit-oriented goals toward broader social and ecological responsibility. Applying the Systematic Literature Review (SLR) approach guided by the PRISMA 2020 protocol, this study analyzed 20 Scopus Q1–Q2 indexed articles published between 2023 and 2024. The articles were classified by main topic and research method to identify emerging trends and research directions. The results show that 65% of studies employed quantitative methods, 25% qualitative, and 5% each used mixed-methods and bibliometric approaches. The dominant topics encompass the correlation among ecological accounting, sustainability performance, and firm value, while others address sustainability reporting, ESG disclosure, and accounting digitalization. These findings indicate that green accounting research remains empirically oriented but is shifting toward conceptual and multidisciplinary approaches. This study provides important implications for advancing modern accounting theory and practice. Integrating economic, social, technological, and environmental perspectives is essential for developing a sustainable accounting framework that aligns with global challenges.
creator: Aydina Salsabila
creator: Novia Sapitri
creator: Elyanti Rosmanidar
rights: Hak Cipta (c) 2026 Proceeding of Icoieb
date: 2026-02-03
publication date: 2026-02-03
volume: 2
number: 1

Green Economy Framework and Models: Combining Technological Innovation and Environmental Protection for Long-Term Growth
type: item
description: Using advances in digital technology to support inclusive and sustainable economic growth in the long term, this research aims to create an environmentally friendly economic framework. The method used is literature review and uses qualitative and systematic methodologies with data sourced from websites, e-books, articles, scientific journals that discuss the green economy, technological advancements, and environmental protection that can be accessed such as on Google, Google Scholar, Sciendirect, and Grey literature documentation studies, which are official documents published by various credible international organizations. This research shows that digital technology can improve resource utilization, reduce carbon emissions, and make more workplaces more environmentally friendly. The new focus of this research is the incorporation of digital technology advances into environmental and social policies related to Indonesia and Southeast Asia. Previous policies have not received enough attention. These results emphasize that a just and efficient green economic transformation requires collaboration between incentive policies, technology, and human resource improvement. Reducing deforestation in Indonesia and developing sustainable ecotourism are two strategies that combine technology and policy. This research makes an important contribution by presenting a comprehensive integration between digital technology and environmental policy as an adaptive strategy to face climate challenges and social change, so that it can be a reference for stakeholders in accelerating the transition to an innovative and sustainable green economy.
creator: Rahmatul Hasanah
creator: Suci Rahma Wati
creator: Elyanti Rosmanidar
rights: Hak Cipta (c) 2026 Proceeding of Icoieb
date: 2026-02-06
publication date: 2026-02-06
volume: 2
number: 1

Integrating Islamic Values in Audit and Fraud Research: A Bibliometric and Literature Review Approach
type: item
description: This study aims to examine the direction, trends, and gaps in research related to auditing and fraud by highlighting the integration of Islamic values in financial reporting and auditing practices. The research method used is a bibliographic literature review with a qualitative approach, based on an analysis of 31 scientific articles indexed in Scopus and Sinta 1 and 2 for the period 2020–2025. The data were analyzed using content analysis and bibliometric mapping techniques with VOSviewer software to identify the main themes, publication trends, and relationships between research topics. The results show that studies on auditing and fraud are still dominated by conventional approaches that focus on the effectiveness of audit committees, governance, and fraud detection in financial statements. Meanwhile, research that integrates Islamic values such as amanah, shiddiq, 'adl, and maqashid shariah is still limited and has not become a major focus. These findings emphasize the need to develop an Islamic value-based audit model to create a more ethical, transparent, and fair financial reporting system.
creator: Syndy Safitry
creator: Alsha Parawansha
creator: Elyanti Rosmanidar
rights: Hak Cipta (c) 2026 Proceeding of Icoieb
date: 2026-02-06
publication date: 2026-02-06
volume: 2
number: 1

THE RELATIONSHIP OF ENVIRONMENTAL AND SOCIAL RESPONSIBILITY TO FINANCIAL PERFORMANCE WITH FEMINIST BOARD MODERATION
type: item
description: This study aims to analyze the influence of environmental performance and corporate social responsibility (CSR) disclosure on financial performance, with the feminism of the board of directors as the moderation variable. The research data was obtained from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) and participating in the PROPER program during 2018-2023. Data analysis uses Moderated Regression Analysis (MRA). The results of the study show that environmental performance and CSR disclosure have a positive but insignificant effect on financial performance. In contrast, board feminism plays a significant role in strengthening the relationship between environmental performance, CSR disclosure, and financial performance. These findings confirm that the involvement of women on the board of directors can increase the effectiveness of sustainability policies and support the company’s financial performance.
creator: M.Ulil Amri
creator: Sarah Putri Nuryanti
creator: Elyanti Rosmanidar
rights: Hak Cipta (c) 2026 Proceeding of Icoieb
date: 2026-02-03
publication date: 2026-02-03
volume: 2
number: 1

FINANCIAL TECHNOLOGY AS AN EFFORT TO EXPAND FINANCIAL INCLUSION FOR MSMES IN INDONESIA A LITERATURE REVIEW
type: item
description: This study focuses on analyzing the role of financial technology in enhancing financial inclusion access for Micro, Small, and Medium Enterprises in Indonesia. Using a qualitative approach through a literature review method, this research examines various literatures and previous studies that explore the relationship between fintech, financial literacy, and the level of financial inclusion. The findings indicate that fintech plays a crucial role in broadening access to financing, facilitating digital transactions, and supporting MSMEs in financial management. Collaboration between fintech and financial institutions, including Islamic banking, can further extend the reach of formal financial services to MSME actors who were previously underserved. However, the implementation of fintech still faces several challenges, such as low levels of digital literacy, limited supporting infrastructure, and regulations that have not fully adapted to technological advancements. Therefore, synergy among the government, financial authorities, fintech service providers, and MSME actors is essential to create a financial ecosystem that is inclusive, sustainable, and adaptive to technological developments)
creator: Jenny Dwi Rahmawati
creator: Media Nita Sari
creator: Elyanti Rosmanidar
rights: Hak Cipta (c) 2026 Proceeding of Icoieb
date: 2026-02-06
publication date: 2026-02-06
volume: 2
number: 1

PENGARUH DISKON DAN KEPERCAYAAN PADA PLATFORM E-COMMERCE TIKTOKSHOP TERHADAP KEPUTUSAN PEMBELIAN MAHASISWA FEBI UIN STS JAMBI
type: item
description: This study aims to reveal discounts and trust simultaneously have a significant effect on purchasing decisions on the E-platform. This thesis uses a quantitative approach using the multiple regression statistical analysis method partially and simultaneously The results of the study indicate that discounts have a significant effect on purchasing decisions on the TikTok Shop E-commerce platform for FEBI UIN Sulthan Thaha Saifuddin Jambi students. Trust has a significant effect on purchasing decisions on the TikTok Shop E-commerce platform for FEBI UIN Sulthan Thaha Saifuddin Jambi students. Discounts and trust have a significant effect on purchasing decisions on the TikTok Shop E-commerce platform for FEBI UIN Sulthan Thaha Saifuddin Jambi students.
creator: Ramlah
creator: Elyanti Rosmanidar
rights: Hak Cipta (c) 2026 Proceeding of Icoieb
date: 2026-01-19
publication date: 2026-01-19
volume: 2
number: 1
starting page: 27
ending page: 52

DIGITAL ENTREPRENEURSHIP IN MICRO SMALL MEDIUM ENTERPRISES: A SYSTEMATIC LITERATURE REVIEW
type: item
description: Digital entrepreneurship plays a crucial role in strengthening the competitiveness of MSMEs in the digital economy era. This study reviews ten scientific articles indexed in Sinta and Scopus published between 2023 and 2025 using a descriptive qualitative approach through thematic analysis. The findings indicate that the success of digital entrepreneurship is influenced by internal factors, such as digital mindset, digital literacy, entrepreneurial orientation, and digital marketing strategies, as well as external factors including government support, digital infrastructure, and a supportive business ecosystem. However, research gaps exist regarding the measurement of long-term impacts and variations across sectors and regions. Therefore, integrating internal capabilities with institutional support is essential to build adaptive and sustainable MSMEs in the digital ecosystem.
creator: Abdul Matin Aji Saka
creator: Karunia Permata Sari
creator: Elyanti Rosmanidar
rights: Hak Cipta (c) 2026 Proceeding of Icoieb
date: 2026-02-06
publication date: 2026-02-06
volume: 2
number: 1

The role of digitalization driving transformation and perlaformance growth of MSMes in the digital economy era
type: item
description: Digitalization has emerged as a key driver of economic transformation and innovation among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. This study aims to analyze the role of digitalization in improving MSME performance through a systematic literature review (SLR) of national academic publications over the past five years. A total of 10 SINTA-indexed journal articles were reviewed to identify the main factors influencing MSME digital transformation, including digital literacy, ecosystem readiness, entrepreneurial orientation, and policy support. The findings reveal that digitalization significantly enhances business performance through the adoption of e-commerce, financial technology, and digital marketing strategies that improve operational efficiency, productivity, and market competitiveness. Furthermore, collaboration between government, academia, and industry—aligned with the Triple Helix Model—plays a crucial role in strengthening the digital ecosystem. However, challenges such as low digital literacy and uneven technological infrastructure remain barriers to inclusive transformation. This study concludes that digitalization is not only a technological shift but also a comprehensive strategy involving managerial, social, and cultural adaptation to achieve sustainable MSME growth in the digital era.
creator: Daffa Novita Sari
creator: Muhammad Dwi Afrizal
creator: Elyanti Rosmanidar
rights: Hak Cipta (c) 2026 Proceeding of Icoieb
date: 2026-02-06
publication date: 2026-02-06
volume: 2
number: 1

Analysis of QRIS Usage in Increasing MSME Turnover: A Case Study in Pematang Sulur Subdistrict, Jambi City
type: item
description: This study aims to analyze the use of the Quick Response Code Indonesian Standard (QRIS) in increasing the turnover of Micro, Small, and Medium Enterprises (MSMEs) in Pematang Sulur Subdistrict, Jambi City. With the rapid development of digital payment systems, QRIS has emerged as an important innovation that facilitates transactions between business actors and consumers. The research employs a qualitative case study approach, with data collected through in-depth interviews, observations, and documentation involving MSME owners who have adopted QRIS. The results show that the implementation of QRIS has a positive impact on MSME turnover. This impact is reflected in easier transactions, higher sales volumes, greater efficiency in financial record-keeping, and improved consumer trust due to the system’s security and convenience. However, several challenges remain, such as limited digital literacy and unstable internet access. Thus, QRIS has the potential to become an effective tool in supporting MSME growth, particularly when accompanied by continuous education and collaboration between the government, financial institutions, and business actors.
creator: Virdha Zahrani
creator: Elyanti Rosmanidar
rights: Hak Cipta (c) 2026 Proceeding of Icoieb
date: 2026-02-09
publication date: 2026-02-09
volume: 2
number: 1

BETWEEN FAITH AND FINANCE: STRUCTURAL DETERMINANTS OF ISLAMIC PHILANTHROPICAL DONATIONS IN KERINCI REGENCY
type: item
description: This study examines the structural factors influencing Islamic philanthropic donation behavior in Kerinci Regency, focusing on the influence of faith and financial conditions. Using a quantitative survey approach and Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis, this study involved active ZISWAF donors selected through purposive sampling. The results show that donations are dominated by small nominal contributions influenced by the level of zakat literacy, trust in institutions, empathy, and religiosity. Digital crowdfunding platforms and institutional transparency are identified as important factors in increasing donation participation. This study provides theoretical and practical contributions by recommending strengthening zakat literacy, transparency in management, and the development of community empowerment programs based on spiritual and social values, to optimize the potential of Islamic philanthropy in Kerinci and similar areas.
creator: Risty Yulianti
creator: Elyanti Rosmanidar
creator: Titin Agustin Nengsih
rights: Hak Cipta (c) 2026 Proceeding of Icoieb
date: 2026-01-19
publication date: 2026-01-19
volume: 2
number: 1
starting page: 17
ending page: 27

THE SOCIAL AND ECONOMIC IMPACT OF GREEN TECHNOLOGY ON SUSTAINABLE
type: item
description: This study examines the social and economic impacts of green technology in the context of sustainable development in Indonesia. The main objective of the study is to explore the extent to which green technology can contribute to community welfare and environmental preservation, as well as to understand the challenges faced in its implementation. The methodology used is a literature study with a qualitative descriptive approach, which includes an analysis of literature related to green technology, green economy, and sustainable development. This study uses a Systematic Literature Review (SLR) approach to compile and analyse various data sources from scientific journals, research reports, and policy documents. The main findings show that green technology, such as renewable energy and efficient waste management, has great potential to reduce greenhouse gas emissions, improve resource use efficiency, and create new jobs. This study also highlights the importance of sustainable investment and policy support from the government to ensure the implementation of green technology. These findings are in line with other studies that state that innovation in green technology can strengthen economic resilience and provide broad social benefits. The uniqueness of this research lies in its deep focus on the Indonesian context, which has specific geographical, demographic, and economic challenges. By integrating social and economic perspectives, this research provides comprehensive insights into how green technology can be effectively applied to achieve sustainable development goals, as well as identifying strategic steps that need to be taken to overcome obstacles in its implementation.
creator: Fhebi Ramayanti
creator: Putri Murni
creator: Elyanti Rosmanidar
rights: Hak Cipta (c) 2026 Proceeding of Icoieb
date: 2026-02-06
publication date: 2026-02-06
volume: 2
number: 1

GREEN ECONOMY AND ISLAMIC-BASED ENVIRONMENTAL SUSTAINABILITY : A LITERATURE REVIEW OF CHALLENGES AND OPPORTUNITIES IN THE MODERN ERA
type: item
description: This literature review explores the philosophical and ethical convergence between Green Economy and Islamic-based sustainability principles, analyzing challenges and identifying implementation opportunities in the modern era, as a response to the global environmental crisis driven by conventional economic models. The analysis confirms a strong ethical alignment, where Maqāṣid al-Sharī‘ah serves as the primary normative framework, elevating environmental protection (Hifẓ al-Bī‘ah) to an essential need (ḍarūriyyah), fundamentally rejecting exploitation and waste (Isrāf). Islamic financial instruments, particularly Green Sukuk, have proven effective in mobilizing commercial capital for green projects, while social instruments such as Waqf (Productive Cash Waqf) and Zakat (Zakat) offer inclusive solutions to the social dimension of ESG at the grassroots level. However, practical implementation faces significant challenges, particularly the lack of regulatory harmonization between Islamic financial institutions and environmental authorities, as well as low green financial literacy that hinders the utilization of social instruments and long-term financing. A key criticism of this review is the identification of substantial empirical gaps, as quantitative evidence regarding the actual impact of Sharia instruments on specific sustainability indicators remains limited, highlighting the urgent need to develop integrated ESG-Shariah Performance Metrics and a National Roadmap. Therefore, while the Islamic theoretical framework offers strong ethical advantages, the success of the Green Economy transition is largely determined by the ability of stakeholders to bridge the normative and empirical gaps through regulatory innovation and enhanced impact accountability.
creator: Helen Maysari
creator: Nabila Novelia
creator: Elyanti Rosmanidar
rights: Hak Cipta (c) 2026 Proceeding of Icoieb
date: 2026-02-06
publication date: 2026-02-06
volume: 2
number: 1

APPLICATION OF DIGITAL MARKETING AS AN ENTREPRENEURIAL INNOVATION FOR GENERATION Z
type: item
description: Generation Z (1995–2010) is known as digital natives with a high ability to utilize technology and social media. Their active behavior across various digital platforms opens up significant opportunities for the development of digital entrepreneurship. This research aims to analyze the application of digital marketing as an entrepreneurial innovation for Generation Z thru a literature study related to consumer behavior, digital literacy, and digital marketing strategies across various business sectors such as MSMEs, startups, and e-commerce. The study results indicate that digital literacy, content creativity, adaptive social media strategies, and the ability to understand trends and build consumer engagement significantly impact marketing effectiveness and business success. This paper provides practical contributions for young entrepreneurs and marketing practitioners in designing innovative and sustainable digital entrepreneurship strategies.
creator: Anisa Ismelya Putri
creator: Bunga Jelita
creator: Elyanti Rosmanidar
rights: Hak Cipta (c) 2026 Proceeding of Icoieb
date: 2026-02-03
publication date: 2026-02-03
volume: 2
number: 1
starting page: 332
ending page: 342

A Shariah-Based Conceptual Approach to Green Accounting in Realizing a Sustainable Economy
type: item
description: This study aims to examine the conceptual integration between green accounting and the principles of maqashid shariah as a foundation for strengthening a sustainable economic system. The research employs a literature study (library research) method by reviewing 20 reputable national and international scholarly articles, including journals indexed in Sinta 1–4, published between 2021 and 2024. The findings indicate that the implementation of shariah-based green accounting can enhance the transparency, accountability, and ethical legitimacy of financial reporting through the internalization of the values of justice (‘adl), balance (mizan), and responsibility (amanah) toward the environment. The resulting conceptual model integrates economic, social, environmental, and spiritual dimensions as a holistic approach to achieving a just and welfare-oriented reporting system.
creator: Ela Puspita
creator: Febi Ayu Sonia
creator: Elyanti Rosmanidar
rights: Hak Cipta (c) 2026 Proceeding of Icoieb
date: 2026-02-06
publication date: 2026-02-06
volume: 2
number: 1