74 THE ROLE OF WAQAF AND ZAKAT AS FISCAL POLICYINSTRUMENTS IN INDONESIA Nurlaili 1 , Asmaul Fauzi2 E-Mail: [email protected] UIN Raden Intan Lampung Abstract. Muslims in Indonesia are the largest Muslims in the world. That way, as the largest Muslim country, Indonesia has a huge potential for zakat. So the greater the zakat we issue, the greater the national income of a country. The greater the national income of a country means an increase in economic growth (economic growth). The measurement of zakat as a regulator of welfare can really be used as a standard guide, both in the context of micro and macro economics. Apart from zakat, waqf is one of the teachings of Islam which contains spiritual and material elements. The role of zakat and waqf is very large in helping the poor in Indonesia because zakat and waqf have many benefits if we implement them. The alternative and strategic solution offered by Islam is none other than a productive and creative zakat management (distribution and utilization) system. With the management as intended, it is hoped thatit can empower the poor to become Aghniya (the rich) and make mustahiq become muzakki. Likewise, waqf has many benefits and benefits, especially in terms of helping the poor to improve their welfare. This is because waqf assets can be used as long-term investment capital to build public facilities needed by the community (Salih Abdullah Kamil, 1993: 41). then fiscal policy is the government's steps to manage spending and taxation or the use of fiscal instruments to influence the operation of the economic system in order to maximize economic welfare (madjid, RI Ministry of Finance 2012). Therefore this study aims to examine the role of waqf and zakat as instruments of fiscal policy in Indonesia. The research was conducted using qualitative methods and the technique used by researchers was the library research method, namely library research. The library method is a research conducted by reading articles from journalsas well as data from the Central Bureau of Statistics and the Indonesian Waqf Board. Source using literature review. The data used is time series data, the time span of this research is between 2019-2022. Data sources were obtained from BAZNAS (National Amil Zakat Agency), BPS (Central Statistics Agency), and BWI (Indonesian WAqaf Agency). The results of the study show that waqf and zakat in a country's macro-economy are very significant as fiscal policy instruments, positive impacts in various fields, especially economic and social in Indonesia, especially in increasing aggregate consumption to increase the country's income level. Keywords: Waqaf, Zakat, Fiscal policy
75 ANALYSIS OF THE IMPLEMENTATION OF PRUDENTIAL BANKING PRINCIPLES IN PROVIDING BUSINESS CAPITAL FINANCING AND ITS IMPACT ON THE HIGH AND LOW RISK OF NON-PERFORMING FINANCING (STUDY AT BPRS METRO MADANI HEAD OFFICE) Oza Restianita1 , Dimas Pratomo2 , Selly Septia3 [email protected] , [email protected] , [email protected] UIN Raden Intan Lampung Abstract. The prudential principle is crucial to the continued success of the business. As far as giving supporting in light of sharia standards and completing different activities, banks need to make strides that don't hurt the bank and the interests of clients who share their assets with the bank and banks are expected to work as per prudential standards. This study employed descriptive qualitative research, which falls under the category of field research. Information sources in this study utilized essential information acquired through meetings and auxiliary information as true records, diaries and other writing. The results showed that the implementation of prudential banking principle or in business capital financing at BPRS Metro Madani Head Office is by using feasibility analysis 5C + IS, 7P and setting the Maximum Limit of Fund Disbursement. The application of good prudential principles has a positive and good impact on the bank. This is evidenced by the decline in the level of problematic financing in BPRS from year to year. Keywords: Prudence principle, problem financing, NPF
76 THE EFFECT OF CAPITAL ADEQUACY RATIOS, THIRD PARTY FUNDS, AND NON-PERFORMING FINANCING ON THE LIQUIDITY OF ISLAMIC COMMERCIAL BANKS IN INDONESIA Ridwansyah1 , Suciyati Maharani2 [email protected] and [email protected] Abstract. Liquidity is a ratio that describes a bank's ability to provide its short-term needs. This need must be available to maintain the trust of the public or customers. The availability of these funds is sometimes experiencing problems. One of them is the existence of problematic financing or commonly referred to as Non-Performing Financing (NPF). Adequacy of capital and protection of all risks are things that must be fulfilled by the bank to maintain trust and provide a sense of security to the public. This capital adequacy can be measured by the Capital Adequacy Ratio (CAR). Liquidity in this study will be proxied by the Finance To Deposit ratio (FDR). The formulation of the problem in this study is: How does the effect of Third Party Funds (DPK), NPF, and CAR partially on the ratio of liquidity levels (FDR) of Islamic Commercial Banks in Indonesia, How do the effects of DPK, NPF, and CAR simultaneously on the level of liquidity (FDR) ) BUS in Indonesia. This research is a quantitative study, using secondary data collection techniques for BUS financial reports for the 2017-2020 period, using data analysis using multiple linear regression models using the SPSS program. The results showed that CAR had a significant effect on liquidity with a value of 0.039 ˂ 0.05, DPK had a significant effect on liquidity with a value of 0.011 ˂ 0.05 and NPF had a significant effect on liquidity with a value of 0.006 ˂ 0.05. Collectively CAR, DPK, NPF affect the liquidity of Islamic Commercial Banks. Keywords: Capital Adequacy Ratio (CAR), Third Party Funds (DPK), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR).
77 EFFECT OF COMPANY SIZE, PROFITABILITY, AND ISLAMIC CORPORATE GOVERNANCE AGAINST DISCLOSURE OF ISLAMIC SOCIAL REPORTING Suhendar 1 , Inova Fitri Siregar 2 , 1 Islamic University of Raden Intan Lampung, 2 University of Lancang Kuning, 1 [email protected] 2 [email protected] Correspondence: Inova Fitri Siregar E-mail: [email protected] ORCID: https://orcid.org/0000-0003-0886-2572 Abstract. Purpose – This research is a study that aims to determine the effect of company size, profitability and Islamic Corporate Governance on the disclosure of Islamic social reporting (ISR). The research method used in this study is a quantitative method, with a research population of companies registered on the Jakarta Islamic Index (JII) from 2018-2021. The number of samples used in this study were 9 companies, with a total sample of 36 annual reports, which were determined using a purposive sampling method. Existing data samples were tested using descriptive analysis techniques, while the hypotheses in this study were tested using multiple linear regression analysis. Partially the results obtained in this study state that company size and profitability have a negative and significant effect on disclosure of Islamic social reporting (ISR). Meanwhile, Islamic Corporate Governance has a positive and significant effect on the disclosure of Islamic social reporting (ISR). Company size, profitability , and Islamic Corporate Governance simultaneously have a significant influence on Islamic social reporting. Keywords: Islamic Social Reporting, Company Size, Profitability, Good Corporate Governance, Jakarta Islamic Index
78 THE ROLE OF ISLAM CAPITAL AS A MODERATOR OF THE RELATIONSHIP BETWEEN ENTREPRENEURIAL BEHAVIOR ON INDIVIDUAL CAREER DEVELOPMENT IN MULTI LEVEL MARKETING TUPPERWARE DISTRIBUTORS IN BANDAR LAMPUNG CITY 1st Vicky F. Sanjaya1 , 2nd M. Iqbal Syaifullah2 , 3rd M. Reihan Adjie Arrafi G3 , 4th Saddam Aziz4 , 5th Salsa Nurfitriani5 UIN Raden Intan Lampung12345 Email: [email protected] [email protected], [email protected] [email protected], [email protected] Abstract. Poverty in Lampung is still a complex problem and difficult to overcome completely. It is recorded that in 2022 there will still be 11.57% or around 1.2 million Lampung residents who still live below the poverty line. This condition makes the people of Lampung try to improve their economic conditions, one of which is by entrepreneurship balanced with entrepreneurial behavior and because the majority of Lampung people are Muslim, Islamic capital is an inseparable part of Lampung society. One form of entrepreneurship is as a distributor of Multilevel Marketing (MLM). MLM is a modern form of direct selling that can be combined with CIT (Communication and Information Technology) in recruiting members (distributors). Becoming a Tupperware distributor is the choice most in demand by the people of Lampung. In Lampung, the Tupperware distributor has been quite dominant in its spread and also its fluctuating sales, but recently there has been a decline in Tupperware indicating that there are obstacles in developing a distributor's career. This study aims to determine whether Entrepreneurial behavior influences career development and whether Islamic capital moderates the relationship between the two variables. This type of research is quantitative, total population of the workforce who live in Lampung Province by determining the sample using purposive sampling. The data analysis method uses SEM (Structural Equation Modeling) using Partial Least Square (PLS) and data processing is carried out using Smartpls 3 software. The results show that the higher the Entrepreneurial behavior, the higher Career development and Islamic capital strengthen the relationship between these variables. Keywords: Entrepreneurial behavior, Islamic capital, Career development
79 MEDIATING EFFECT OF JOB SATISFACTION ON WORK STRESS TO CYBERLOAFING IN ISLAMIC BUSINESS ETHICS PERSPECTIVE (STUDY ON GENERATION Z EMPLOYEES IN BANDAR LAMPUNG) Weny Rosilawati1 , Muhammad Haddid Azizi2 [email protected] , [email protected] State Islamic University Raden Intan Lampung, [email protected],2 Abstract. The results of the pre-research in this study found that there was a phenomenon of cyberloafing among Generation Z employees in Bandar Lampung with a fairly high intensity. Uncertainty/inconsistency was found in the effect of work stress on cyberloafing, work stress on job satisfaction and job satisfaction on cyberloafing. Apart from that, this study examines the mediating effect of job satisfaction. Furthermore, this study examines cyberloafing from the perspective of Islamic business ethics. This study used an quantitative method. Hypothesis testing was carried out with SEM-PLS. The results showed that work stress had a positive and significant effect on cyberloafing, work stress had a significant negative effect on job satisfaction and job satisfaction had a significant negative effect on cyberloafing and job satisfaction is proven to partially mediate the effect of work stress on cyberloafing. Cyberloafing is viewed as unethical behavior in the perspective of Islamic business ethics. Keywords: Work Stress, Job Satisfaction, Cyberloafing, Islamic Business Ethics.
80 ISLAMIC BUSINESS ANALYYSIS ON THE EFECTIVENESS OF MARKETING STRATEGY THROUGH SOCIAL MEDIA (STUDY ON MSMES IN BANDAR LAMPUNG CITY, INDONESIA) By: Mardhiyah Hayati Universitas Islam Negeri Raden Intan Lampung, Indonesia [email protected] Yeni Susanti Universitas Islam Negeri Raden Intan Lampung, Indonesia [email protected] Abstract. Marketing plays a strategic role for the survival of a business, with the right strategy a business with simple products can be successful in marketing. The use of the internet and social media as part of a marketing strategy through social media like Facebook, WhatsApp, Instagram, TikTok and so on, has proven to play an important role in increasing consumer interest in purchasing MSME products (Micro, Small and Medium Enterprises) thereby increasing the income of MSME actors. In addition, the use of marketing strategies through social media also has an impact on the products they produce are better known, attract consumers, with a wider market share and improve public relations (producers and consumers). This is the first step to success in achieving marketing goals in a business that is in accordance with the concept of Islamic business, maslahah for producers and consumers. Key Words: Islamic business, marketing strategy and social media
81 THE INFLUENCE OF BIOLOGICAL ASSET INTENSITY, COMPANY SIZE, AND PROFITABILITY ON BIOLOGICAL ASSET DISCLOSURE IN AGRICULTURAL COMPANIES Lisa Oktavia1 , Any Eliza2 , Dinda Fali Rifan3 (E-mail: [email protected] , [email protected] , [email protected] ) Raden Intan State Islamic University of Lampung, Jl. Letnal Kolonel Endro Suratmin, Sukarame, Bandar Lampung 1,2,3 Abstract. The Regional Comprehensive Economic Partnership agreement opens opportunities for Indonesia to dominate global markets which open up investment opportunities. The high potential of the agricultural sector has made many companies in Indonesia operate in the agricultural sector, giving rise to biological asset accounts in financial statement information that can give the contribution to generate profits for the company. The purpose of this study is to partially and simultaneously analyze the influence of biological asset intensity, company size, and profitability on biological asset disclosure. This research is a type of quantitative research using secondary data in the form of annual reports obtained from agricultural companies listed on the Indonesian Sharia Stock Index (ISSI) for 2017-2021. The population in the study amounted to 10 companies, the sample in the study used purposive sampling so that 6 sample companies were obtained. Data analysis using multiple linear regression analysis method. The results of this study show that the biological asset intensity has an effect on biological asset disclosure. The company size has an effect on biological asset disclosure. The profitability has an effect on biological asset disclosure. The results of this study simultaneously show that all independent variables have an effect on the dependent variable in agricultural companies listed on ISSI for 2017-2021. This is in line with the perspective of Islamic economics which is Allah SWT. has ordered that humans or companies always make records or disclosures based on the Al-Qur'an surah Al-Baqarah Verse 282 regarding the recording and disclosure of financial transactions. Keywords: Biological Assets, Company Size, Profitability
82 COMPARATIVE ANALYSIS OF THE FINANCIAL PERFORMANCE OF TELECOMMUNICATIONS COMPANIES JAKARTA ISLAMIC INDEX BEFORE AND DURING THE COVID-19 PANDEMIC Nur Wahyu Ningsih1 , Raizky Rienaldy Pramasha2 , Arifa Kurniawan3 , Nanda Audia4 E-mail: [email protected] , [email protected] , [email protected] , [email protected] Faculty of Economic and Islamic Business, Islamic State University of Raden Intan, Lampung, Indonesia, Jln. Letkol Endro Suratmin No. 1, Bandar Lampung, 35131, Lampung, Indonesia1 Abstract. Since the outbreak of the covid-19 virus that was first discovered in Wuhan in China in 2019, . forcing people to do all activities at home. Moreover, large-scale social restrictions (PSBB) were imposed until the implementation of community activity restrictions (PPKM) caused almost all community activities in various sectors to be carried out online. As a result of this implementation causing people's need for fast internet to increase rapidly, this increase should be able to affect the profits of internet service provider companies which can affect the company's performance. This study aims to determine the differences in financial performance before and during the Covid-19 pandemic in telecommunications companies listed in the Jakarta Islamic Index. The sampling method in this study used saturated sampling, where all populations were sampled so that 10 telecommunications companies were obtained. The analysis method used is the Paired Sample T-Test. The results of the study found that there was no difference in financial performance before and during the Covid-19 pandemic in telecommunications companies registered with JII in terms of Current Ratio and Net Profit Margin. Keywords: Financial Performance, Telecommunication Companies, Covid-19
83 DEVELOPMENT OF HALAL BLOCKCHAIN TOWARD INDONESIA’S ECONOMIC GROWTH Nihayatul Masykuroh, Hadi Peristiwo Faculty of Islamic Economics and Business State Islamic University Sultan Maulana Hasanuddin Banten – Indonesia E-mail: [email protected] Abstract. Blockchain is essentially a distributed database system that records transactional data or other digital events that have been executed and distributed to participants in the value chain. This system has been widely used in industries in Indonesia which of course affects Indonesia's economic growth. This study aims to determine the development of Halal Blockchain on Indonesia's Economic Growth. In this study the authors used a type of library research, namely a series of activities related to library data collection methods. The results showed that halal blockchain has a very good effect on Indonesia's economic growth. Keywords : Halal Blockchain, Indonesia's Economic Growth
84 MODELING COURSE OPEN DISTANCE LEARN ARTIFICIAL INTELLIGENT E-LEARNING Dr Noor Azliza bt Zainal Abidin [email protected] Abstract. Traditional notions of open distance learning have often been associated with characteristics such as assertiveness, dominance, and competitiveness, which are stereotypically viewed as business planning. It is important to recognize that open distance learning styles are fixed and can be learned and adapted. Open distance learning may draw on a variety of leadership styles depending on the situation and their personal strengths and weaknesses. Incorporating elements of interactive open distance learning may be beneficial for student, as it can help them to build stronger relationships with education provider, beside that student foster a more inclusive workplace culture, and improve overall team performance. Objective of this study to investigate student that can better appreciate ODL deals in every course what planning is, how it works, and why it's vital. And then accordingly develop their own study and be successful in a management position by having a solid understanding of learning plan. The results of this study could have important implications for open distance learning development programs and training, as well as for promoting diversity and inclusivity in education provider positions. By understanding the open distance learning between leadership style, gender, and authenticity, organizations could develop more effective open distance learning strategies that take into account the unique strengths and characteristics of different education. One potential finding in this area of research could be that ODL who incorporate interactive leadership behaviors typically attributed to education leaders may be viewed as more authentic and effective by their team members. This is because interactive leadership is often associated with building relationships, empowering team members, and fostering collaboration, which are all important aspects of effective open distance learning. By creating a path for accomplishing student goals, ODL planning gives education provider the ability to work more productively and efficiently. Keyword: Open Distance Learning, Leadership, Business Planning.
85 GENERATION Z INTEREST IN CONDUCTING SWITCHING BEHAVIOR IN SHARIA BANK IN BANTEN PROVINCE: A PUSH-PULL MOORING APPROACH Aji Kukuh Pramudya, Fitri Zaelina Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sunan Kalijaga Yogyakarta Jl. Marsda Adisucipto, Yogyakarta, 55281, Indonesia E-mail: [email protected] Abstract. The purpose of this research is to understand the interest of Generation Z in switching behavior to Islamic banks based on the Push Pull Mooring (PPM) theory. The method used in this research is quantitative and the population taken as a sample is Generation Z in Banten Province. The hypothesis in this research is tested using Structural Equation Modelling (SEM) and the SmartPLS 3.0 application, with a sample size of 184 respondents taken using purposive sampling method. Data collection techniques are carried out through the distribution of questionnaires through Google Forms. The results of the research show that the push and pull factors have a positive and significant effect on switching intention, while the mooring factors do not have an effect on switching intention. Keywords: PPM, Push-Pull Mooring, Switching intention, Islamic Bank, Generation Z
86 ANALYSIS OF THE EFFECT OF HEXAGON FRAUD ELEMENTS ON VILLAGE FUND FRAUD WITH RELIGIOSITY AS A MODERATING VARIABLE Revinda Gunanti, Any Eliza, Yetri Martika Sari E-mail: [email protected], [email protected], [email protected] Accounting Study Program Syariah Raden Intan State Islamic University Lampung, Jl. Endro Suratmin, Sukarame, Kec. Sukarame, City of Bandar Lampung, Lampung Abstract. This research is motivated by the many cases of fraud that occur, especially related to village funds which can harm the community and hinder village progress. There is a possibility of village fund fraud in Way Suluh Krui Village. There is fraud detection using the fraud hexagon theory. There are differences in the results of previo us research related to the detection of fraud through the fraud hexagon theory. This study aims to determine the effect of the fraud hexagon element on the possibility of fraud moder ated by religio sity. This study uses quantitative research with the formulation of associativ e problem s. The sample in this study were local village government officials totaling 32 samples. This study used primary data with a research instrument using the questionn aire method, namely distributing question naires, then the results were collected and analy zed using SEM-PLS analysis with SmartPL S 4 software. The results showed that pressure, opportunity, rationalization, ability and arrog an ce had no significant effect on the possibility of village fund fraud but collusion had a positive and significant effect on village fund fraud, whereas religiosity was not able to moderate the effect of the fraud hexagon elements (pressure, opportunity, rationalization, ability , arrogance, collusion ) again st the possibility of village fund fraud. Keywords: Fraud Hexagon, Village Fund, Religiosity
87 EXPLORING THE DYNAMICS OF HALAL TOURISM RESEARCH IN INDONESIA: A BIBLIOMETRIC REVIEW AND ANALYSIS Rahayu Sulistiowati1 , Yulianto2 , Samsul Bakri3 , Maulana Mukhlis4 , Winda Septiani5 Lecturer In the Faculty of Social And Political Sciences, University Of Lampung, Indonesia 1Doctoral Student of Environmental Science, University of Lampung, Indonesia 2,3,4,5University of Lampung, Indonesia 1 [email protected]; [email protected]; 3 [email protected]; [email protected]; 5 [email protected] Abstract. Research on halal tourism in Indonesia is currently primarily focused on marketing, customer satisfaction, and destination development. However, there haven't been in-depth studies on the socio-cultural aspects, economic implications, and the role of technology in halal tourism. Therefore, understanding the dynamics of halal tourism research in Indonesia is crucial. This research aims to explore the dynamics of halal tourism research in Indonesia using bibliometric methods. Data from journals, conferences, and publications related to halal tourism will be analyzed to identify research trends, most discussed topics, researcher collaborations, and institutional contributions. The findings reveal the current state of halal tourism research in Indonesia and identify four main clusters encompassing aspects of enhancement in halal tourism, implementation challenges, focus on the Muslim community, and destination development. This study provides a comprehensive understanding of the state of halal tourism research in Indonesia, contributes to academic knowledge, offers practical insights, and encourages sustainable development of halal tourism. Keywords: Halal tourism, bibliometrics, Cluster, Research.
88 THE IMPACT OF FACTORY PRESENCE ON WOMEN WORKERS: BETWEEN ECONOMIC PROSPERITY AND DIVORCE Kharis Fadlullah Hana1 , Widi Savitri Andriasari2 , Arvani Oktaviyanti3 1,2,3Institut Agama Islam Negeri Kudus E-mail: [email protected] Telephone: +6281239072684 Abstract. The presence of a factory in Jepara has a positive impact on women because they require that 90% of employees are women. With a high amount of income, many women work there. However, this does not necessarily have an impact on physical and spiritual well-being. The results from the data from the Religious Courts show that the divorce rate in Jepara is getting higher. As of September 2021, there are 2,097 cases, most of which are divorced by wives. This is allegedly due to income inequality between husband and wife, disputes, economic problems and the presence of a third person. This study aims to analyze the impact of factory presence in Jepara from the Positive and Negative side. The research method used is qualitative with a feminism paradigm. Data obtained through interviews, observation and documentation. Informants were selected based on the purposive sampling method, namely from female factory workers in Jepara. Researchers analyzed the data through data reduction and display using QDA Miner 4 lite. As a result, the presence of the factory in the past 10 years has had a positive impact on improving the family's economy. However, it has a negative impact in terms of income inequality between husband and wife and free time which causes family disharmony. The recommendation of this research is that there is a need for marriage education programmed by the factory to maintain family harmony. Keywords: Factory, Women Workers, Welfare and Divorce
89 RISK MANAGEMENT IMPLEMENTATION IN THE DISTRIBUTION OF ZAKAT, INFAQ AND SEDEKAH (ZIS) FUNDS IN MUHAMMADIYAH AMIL ZAKAT INSTITUTION (LAZISMU) Anita Rachmawati and Murtadho Ridwan Email: [email protected] Faculty of Islamic Economics and Business, IAIN Kudus Abstract. This study was conducted to analyze the management of ZIS funds and the implementation of risk management in the distribution of ZIS funds at LAZISMU Grobogan. The research method used is descriptive qualitative to analyze primary data and secondary data. The data were obtained by observation, interview, and documentation methods which were tested for validity by using source triangulation. Data analysis techniques in this study include data reduction, data presentation, and drawing conclusions. The results of the study show that LAZISMU Grobogan has implemented four management functions which include planning, organizing, actuating, and controlling in managing ZIS funds. While the implementation of risk management in the distribution of ZIS funds at LAZISMU Grobogan goes through three stages, namely: risk identification, risk measurement and risk mitigation. With the implementation of this risk management, LAZISMU Grobogan can minimize the risks that arise in the distribution of ZIS funds. Keywords: ZIS fund management, Risk Management, and LAZISMU
90 EFFECTIVE FORM OF SHARIA GREEN BANKING MARKETING STRATEGY IN THE INDUSTRIAL REVOLUTION 4.0 ERA Jeni Arifatus Salimah1 , Muhammad Iqbal Fasa2 , Suharto3 [email protected], [email protected], [email protected] 1,2,3Raden Intan State Islamic University Lampung, Indonesia Abstract. The development of the current technological era is growing very rapidly so that it is dominated by various aspects of human life. There forewe are faced with the industrial revolution 4.0 where every thing is related to science and technology. The type of research use disliterature study. Some effective strategies that can be used for marketing Islamic banks in the 4.0 industrial revolution include qualified human resources, technological sophistication, and products needed by the community. Digital development efforts are banking services activities using electronic means which aim to improve the efficiency of operational activities and the quality of bank services to their customers. Keywords: Strategy, Marketing, Green Banking, Islamic Bank, Industrial Revolution 4.0
91 THE ROLE OF SHARIA ECONOMY IN POVERTY REDUCTION IN INDONESIA Dedi Satriawan1 , Rahmat2 [email protected] , [email protected] Fakultas Ekonomi dan Bisnis Islam, UIN Radden Intan Abstract. Religion is present in human life, and one of its goals is to encourage people from being left behind economically or you can call it poverty. Poverty is a serious problem that must be immediately sought for a solution because poverty can have very dangerous impacts, including disturbing one's faith or it could even disappear and that person becomes a disbeliever. The potential for ziswaf in Indonesia is extraordinary. If it can be managed professionally, it will have an impact on the welfare of society. How to overcome poverty can be done with various steps and strategies. The thing that must be done from the start to overcome the poverty that grips our society is by creating an economic order that allows for a fair distribution system to be born, encouraging the birth of concern from people who have (aghniya') towards the needy, poor, dhu'afa' and mustard 'affine. One form of concern for Aghniya' is his willingness to pay zakat and issue sadaqah." Keywords: ZISWAF, Poverty Alleviation, Economic Sharia
92 THE CUSTOMER PROTECTION EFFORTS ON THE BMT ARE PROBLEMATIC Rizza Meiliani Iswandari1, Alya Rahma Audina2, Kharis Fadlullah Hana3 1,2Sharia Banking, Islamic Economic and Business Faculty, IAIN Kudus. Email1 : [email protected] Email2: [email protected] Email3 : [email protected] Abstract. Islamic financial institutions grow and develop rapidly in Indonesia, one of which is BMT. Financial institutions generally aim to advance society in the economic field. However, it is still found that people are a little worried about entrusting their wealth to non-bank financial institutions (KJKS/BMT). There are no laws and regulations that stipulate that if the BMT goes bankrupt, the lost members' funds will receive a guarantee from LPS. Therefore, the author intends to discuss the efforts of a financial institution (BMT with the initials B) in returning the funds of its members in the event of bankruptcy. The purpose of this study is to find out how members try to return funds when BMT have problems in bankruptcy. The research method used is descriptive qualitative using secondary data. Data analysis techniques use selection of data sourced from journals, laws and news. The results of this study indicate that there are still many customers whose money has not been returned and are still having difficulty withdrawing their savings. The process of returning members' funds cannot be fulfilled by the Problem BMT with the initial B because of the difficulty in obtaining assistance from investors. So that efforts to return members' funds have not been realized properly, and the public has generally lost faith in BMT with the initials B. The research recommendations need certainty on the legal basis governing when a non-bank financial institution (BMT) experiences bankruptcy, the lost member's funds will receive guarantees from LPS. Keyword: protection measures, customers, troubled BMT
93 SHARIA COMPLIANCE OF CENTRAL BANK DIGITAL CURRENCY IN INDONESIA: THOUGHTS OF CLASSICAL MUSLIM ECONOMIST Afidah Nur Aslamah {[email protected]} Center for Islamic Economics and Business Faculty of Economics and Business Universitas Indonesia, Depok Jawa Barat Abstract. Monetary authorities in Indonesia are trying to respond to developments in digital technology by starting to review the implementation of the Central Bank Digital Currency (CBDC) at the end of 2022. The massive development of CBDCs in several countries such as Nigeria, Bahamas, Bahrain indicates that CBDCs can be an alternative payment instrument option which is basically a conversion of physical form to digital. However, as Bank Indonesia which also manages the monetary policy mechanism in the sharia financial system, it is important to pay attention to sharia principle. This study attempts to analyze the thoughts of classical Muslim economists regarding the concept and nature of money. The five classical Muslim economists such as Ibn Khaldun, Al Ghazali, Ibn Taimiyah, Ibn Qoyyim and Al Maqrizi have different perspectives. There are several aspects that are in accordance with sharia in digital Rupiah, such as the concept, creation, and usage. Keywords: Digital Rupiah, Central Bank Digital Currency, Sharia Principle
94 JOB DESCRIPTION AND WORK DISCIPLINE (CASE STUDY AT THE RIYADHUS SHOLIHIN ORPHAN AND DHUAFA BOARDING SCHOOL IN BANDAR LAMPUNG) Sovia Mas Ayu1 , Asmara Dewi2 , Mazaya Linda Shilmina3 [email protected] , [email protected] , [email protected] Universitas Islam Negeri Raden Intan Lampung, Indonesia123 Abstract. The research aims to analyze the application of the job description of the boarding school management and its implications for work discipline at the Riyadhus Sholihin Orphan and Dhuafa Boarding School in Bandar Lampung. The research uses Dessler's theory of job description indicators. The research uses a descriptive qualitative approach. Data collection is done by conducting interviews, observation, and documentation. Data analysis was carried out by reducing data, after which it was presented in the form of descriptions, and verified by conclusion. The results of this study indicate the success of job descriptions and their implications for work discipline can be seen through job identification, job summary, duties and responsibilities, authority, work standards, working conditions, and job specifications. Keywords: Job Description; Work Discipline; Boarding School
95 THE ROLE OF GREEN BANKING IN INDONESIAN SHARIA BANK TOWARDS SUSTAINABLE DEVELOPMENT Arya Prastiyono1 , Muhammad Iqbal Fasa2 , Suharto3 State Islamic University Raden Intan Lampung Email: [email protected] , [email protected] , [email protected] Abstract. Green business is currently a solution offered by industry players in saving the earth they live in. They are required to play an active role in environmental management, even with increasing industry awareness of this encouraging environmental management, they are proactive in efforts to manage pollution to produce a safe and friendly product environment. This greening movement also occurs in banking with the term "green banking". Green banking can be interpreted as banking which in carrying out its business is based on sustainable development principles, especially in credit or financing, namely the existence of ecological balance, human welfare, and also socio-cultural development in society. This study aims to find out how the implementation of green banking in the Indonesian Sharia Bank environment. The research method used is qualitative descriptive analysis with secondary data. The results of the study show that there are two main green banking programs implemented by Bank Syariah Indonesia, namely environmentally friendly financing and environmentally friendly operational activities. Keywords: Green Business, Green Banking, Sustainability Development
96 UTILIZATION OF E-BUSINESS IN INCREASING THE COMPETITIVENESS OF THE MSME SECTOR IN SRI REJOSARI VILLAGE, EAST LAMPUNG Bisri mustofa¹, Muhammad iqbal fasa², Suharto³ Raden Intan State Islamic University Lampung¹²³ E-mail: [email protected]¹,[email protected]², [email protected]³ Abstract. The rapid development of technology and information requires people to become familiar with and always in touch with the internet. This article aims to find out how to use ebusiness in increasing competitiveness in the MSME sector in Sri Rejosari Village, Way Jepara District, East Lampung Regency. The utilization of the use of e-business carried out by MSME actors in Sri Rejosari Village has an impact on their business units. The impact experienced by these MSME actors is that the income they generate increases from time to time, costs for promotion or marketing have decreased, market reach and brand names have become very broad, simplify and save time in transactions, build relationships between MSMEs to cooperate. In addition to the good impacts, there are also negative impacts from the use of ebusiness that are most feared by MSME actors in Si Rejosari, namely, prone to fraud or cheating, the presence of imitation ideas, very tight competition between MSMEs. If this happens, it is certain that MSME actors will experience losses, which are certainly not small. Keywords: Umkm, Competitiveness, E-Business
97 TECHNOLOGY-BASED SHARIA BANKING SERVICE INNOVATION AS A FORM OF GREEN BANKING IMPLEMENTATION 1 st Ega Belahag Yusuf1 , 2nd Muhammad Iqbal Fasa2 , 3nd Suharto3 [email protected] , [email protected] ,id2 , [email protected] Raden Intan Islamic University Lampung, Indonesia123 Abstract. Technology-based Islamic banking service innovation is a technological innovation that results in several banking operational activities no longer using humans but are controlled by computers automatically. a technological innovation whose operational activities no longer use humans but use automatic and computer-controlled methods. Green banking is an environmentally sound bank operational activity as an effort to be responsible for environmental sustainability. The method used in this research is descriptive qualitative analysis, where all the data generated is presented in the form of a description, namely an overview of the research results. The results of the study show that innovation in technologybased Islamic banking services is one of the efforts of Islamic banking in implementing green banking. Keywords: Green Banking, Innovation, Islamic Banking, Technological
98 ANALYSIS OF THE EFFECT OF THIRD-PARTY FINANCING AND FUNDS ON PROFITABILITY OF BANK MUAMALAT Dhea Nisya Lufit Roisyah1 , Muhmmad Iqbal Fasa2 , Suharto3 [email protected], [email protected], [email protected] State Islamic University Raden Intan Lampung Abstract. This allows for looking at the targets to decide on the impact of financing and thirdparty funds on the profitability of Bank Muamalat Indonesia in 2017-2021. The information series approach under the study was acquired through panel information tables in the form of economic statements at Bank Muamalat Indonesia in 2017-2021. The quantitative information evaluation approach ends with means of processing information from the EViews software in the form of classic hypotheses of testing, testing of F verification information and testing of evaluations to draw exciting findings. The consequences of this show that financing and thirdparty funds have an effective impact on the profitability of Bank Muamalat Indonesia in 2017- 2021, each in part and simultaneously. Keywords: financing_1, third party funds_2, profitability_3 (ROA)
99 PUBLIC UNDERSTANDING ABOUT SHARIA BANKING (CASE STUDY IN ADI JAYA VILLAGE, TERBANGGI BESAR DISTRICT, CENTRAL LAMPUNG REGENCY) 1 st Maulia Nurjanah 1 , 2nd Muhmmad Ibal Fasa2 , 3rd Suharto3 [email protected] , [email protected] , [email protected] Abstract. The nature of this research is a qualitative descriptive method. There are two sources of data in this study, namely primary data sources and secondary data sources. To obtain valid data, researchers used data collection methods, namely interviews. After the data was collected, the researchers analyzed it using qualitative data analysis techniques using inductive methods. The results of research in the field show that the community's understanding of Islamic banks in Adi Jaya Village is that people only know that Islamic banks exist but do not understand Islamic banks in detail. Only some people understand about Islamic banking and some even don't know about Islamic banking at all. Most people do not know what products and services are in Islamic banks. The lack of understanding from the public is due to the lack of information obtained from Islamic banks and the media such as television, print media and social media which causes the public to not know what Islamic banks are and what products are in Islamic banks. Keywords: Understanding, society and Islamic banking
100 THE INFLUENCE OF HALAL TOURISM ON INTEREST IN VISITING INDONESIA Budimansyah1 , Oktiana Ni’maturrahmah Putri 2 [email protected] Faculty of Islamic Economic and Business State Islamic University Raden Intan Lampung Abstract. The tourism sector is an interesting topic to discuss, considering that there are so many halal tourist destinations in Indonesia. In addition, halal tourism is also a source of developing foreign exchange through the tourism sector. Seeing good opportunities from the ranking of halal tourism in Indonesia can have an impact on the interest of both domestic and foreign tourists to visit Indonesia for recreation or business interests. In this case, Indonesia can also take advantage of the existence of halal tourism by developing transportation, lodging, food and beverage needs and others. The purpose of this study was to find out whether there is an influence between halal tourism on visiting intentions in Indonesia. This research method is descriptive statistics, which is a method of analyzing data by describing the data that has been collected. The results of this study are that halal tourism can affect interest in visiting Indonesia because there is an interest in visiting especially with the adjustment of the Islamic concept with easy access, additional services related to tourist facilities, attractions and accessibility to meet the experiences and needs of Muslim tourists. Keywords: Halal tourism, foreign tourists, interest in visiting.
101 INCREASING THE DEVELOPMENT OF THE HALAL FOOD INDUSTRY THROUGH ECONOMIC GROWTH IN INDONESIA M. Yusuf Bahtiar, M.E.1, Riska Amelia2 [email protected] UIN Raden Intan Lampung Abstract. The rapid economic growth in Indonesia is through the development of the halal food industry. The halal food sector is currently a new opportunity to increase economic growth and development. It is said like that because the majority of Indonesian people are Muslims. Therefore, Indonesia seeks to continue to develop the halal industry in domestic halal food and beverages to encourage economic development in Indonesia. In Indonesia, there is already a law that regulates industrial halal, namely in Law Number 33 of 2014 concerning Guarantees for Halal Products. Every producer of the halal food industry is required to have an understanding and awareness to guarantee the halalness of the products that are distributed which are made in the Law that has been included. Therefore, to increase the development of the halal industry in the food itself, there is a need to continuously increase efforts to implement halal products in each region in Indonesia so that it can increase economic growth. This research uses a single case study qualitative descriptive method. The research method used was the library research method, namely library research and literature review. The results of this study indicate that the development of the halal food industry in Indonesia plays an important role in increasing economic growth. Keywords: Halal Industry, Food, Economic Growth
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