ICIEBDS 2023 - BOOK OF ABSTRACT AND PROGRAMME

24 FINANCIAL PERFORMANCE COMPARISON OF INDONESIAN SHARIA BANK AND MALAYSIA SHARIA BANK Evy Tarisda1 , Risna Amalia Dewi2 , Kharis Fadlullah Hana3 Email: [email protected], [email protected], [email protected] Sharia Banking, Faculty of Islamic Economics and Business, AIN Kudus, Indonesia Abstract. Islamic banking in Indonesia and Islamic banking in Malaysia have relatively the same characteristics, both in terms of the majority Muslim community and operational policies that adhere to the dual banking system. Financial performance is a very important factor for maintaining bank health, the aim of this research is to find out how the financial performance of Bank Syariah Indonesia and Bank Maybank Berhard Malaysia in 2020- 2021. The method used in this research is a quantitative method using descriptive analysis and financial ratio analysis tools, namely the independent paired T-test. The data acquisition technique is to collect secondary data in the form of annual reports (annual hassle) of financial performance issued by Indonesian Islamic banks or the Financial Services Authority (OJK) and the official website of the Maybank Islamic Berhad Kuala Lumpur Islamic bank. The results in this study indicate that there is no significant difference in the financial performance of Indonesian Islamic banks and Malaysian maybank berhard banks from the CAR, ROA, ROE, FDR, NPF, and BOPO financial ratios from 2020-2021. The results of this study provide a recommendation that the management of Indonesian Islamic banks and Malaysian banks maybank berhard to be able to maintain and further improve their financial performance which is already good. Keyword: Comparison, Financial Performance, CAMEL, Bank Syariah Indonesia, Bank Syariah Malaysia

25 CONDITIONS OF INDONESIAN SHARIA BANKS POST-MERGER Ummul Fatimah1 , Moh Silmi Yusro2 , Kharis Fadlullah Hana3 Department of Islamic Banking, Faculty of Islamic Economics and Business, IAIN Kudus Email: [email protected] , [email protected] , [email protected] Abstract. Islamic bank is a financial institution that operates based on sharia principles. Indonesia, where the majority of the population is Muslim, is the main thing in the government's efforts to develop the Islamic finance sector. So, on February 21, 2021, an Islamic financial institution was established, which was a merger of 3 state-owned commercial banks known as Bank Syariah Indonesia. Bank Syariah Indonesia is a financial institution resulting from the merger of BRI Syariah, BNI Syariah and Mandiri Syariah. The purpose of this study is to determine the condition of Bank Syariah Indonesia after the merger which includes the development of assets, capital, company network, and employee performance. This research method uses a qualitative research approachresearch libraries (literature review) which is descriptive in nature and tends to use analytical methods that highlight process and meaning (subjective perspective). The results of this study indicate that the assets and capital of Islamic banks have increased as a result of several investors investing their shares so that they have become Indonesian Islamic banks as the 7th rank in 10 national bank rankings. The recommendation of this study is the need for literacy which is the source of a complete annual financial report regarding assets and capital of Bank Syariah Indonesia so that researchers can better know the condition of Bank Syariah Indonesia after the Merger. Keywords: Indonesian Sharia Bank, Merger, Conditions

26 EMPLOYEE PERFORMANCE IMPROVEMENT STRATEGY FOR KJKS BMT BINA UMMAT SEJAHTERA MIJEN KALIWUNGU KUDUS BRANCH Yosi Andriani dan Fandlika Khoirul Anam Fakultas Ekonomi dan Bisnis Islam, IAIN Kudus Email1: [email protected] Email2: [email protected] Abstract. The purpose of this research is to find out how the performance strategy in terms of human resource development in order to optimize the performance of BMT Bina ummat Sejahtera employees, Mijen Kailiwungu Branch used in this study is qualitative-descriptive with primary data as the research source. The research results show that the implementation of human resource development that has been carried out by BMT Bina Ummat Sejahtera in optimizing employee performance Keyword: Employee Performance, Human Resource Management, Competence, Compensation

27 SHARIA FINTECH: BETWEEN THE NEEDS AND DESIRE OF MICRO SMALL AND MEDIUM ENTERPRISES (MSMEs) Nishfiyatul Jannah1 , Muhammad Khaidar Yahya2 , Kharis Fadlullah Hana3 1,2,3Department of Islamic Banking, Faculty of Islamic Economics and Business, IAIN Kudus, Indonesia. Email 1 : [email protected] Email2 : [email protected] Email3 : [email protected] Abstract. In recent years, the development of fintech has increased, one of which is sharia fintech. The presence of a number of fintech companies has contributed to the development of MSMEs. The existence of fintech has made it easier for MSMEs to access financial products and make transactions easier. The purpose of this research is to find out the utilization of the sharia fintech business model in Kudus City SMEs by using the technology acceptance model (TAM). Is the use of sharia fintech because of the need factor or because of the desire factor. The sampling technique used purposive sampling. This study was analyzed using the structural equation model partial least squares (SEM-PLS) with the help of SmartPLS 4.0.9 software. The results of this study indicate that the intention to use Islamic fintech is influenced by the attitudes of SMEs towards the presence of Islamic fintech. Attitudes to use sharia fintech are influenced by factors of perceived usefulness, perceived ease of use and the existence of sharia compliance inherent in sharia fintech. Keyword: Sharia Fintech, MSMEs, TAM, SEM-PLS

28 ISLAMIC SOCIAL REPORTING OF INDONESIA SHARIA BANKS: EMPIRICAL FINDINGS Ananda Anugrah Nasution1 , M. Fauzan2 , Ryan Suroso3 UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan, Jl. T Rizal Nurdin Km 4 Padangsidimpuan123 Email: [email protected] , [email protected] , [email protected] Abstract. Finding and analyzing the effects of the Zakat Performance Ratio, Disclosure of Islamic Corporate Governance (Shariah Governance, General Governance), Firms Size, and Islamic Securities on Islamic Social Reporting was the goal of the study. The study employed a casual comparative methodology. Between 2017 and 2021, the population has Sharia banks registered with the Financial Service Authority. 13 samples were collected using the census (saturated) sampling method. Multiple linear regression variables were used to evaluate the data at a significance level of 5%. The study's findings demonstrated that the Zakat Performance Ratio had a favorable, considerable impact on Islamic Social Reporting. Islamic Social Reporting was negatively impacted by Islamic Corporate Governance with the indication of Sharia Governance. Islamic Corporate Governance with the indicator of General Governance had positive and significant influence on Islamic Social Reporting. Firm Size had negative and insignificant influence on Islamic Social Reporting. Islamic Securities had positive and nsignificant influence on Islamic Social Reporting. Keyword: Zakat Performance Ratio, Islamic Corporate Governance, Firm Size, Islamic Securities, Islamic Social Reporting

29 EMINENCE OF ZAKAT ON SALARIES AND INCOME OF EMPLOYEES AND PROFESSIONALS IN LANAO DEL SUR, PHILIPPINES: TOWARDS ESTABLISHING THE SHARIAH PERSPECTIVE Anwar M. Radiamoda, Sh.L., Ph.D. Acting Director, Shari’ah Center, Mindanao State University, Marawi City [email protected] Abstract. Salaries and income of employees and professionals are part of the most significant sources of income now a today. Even though there was no such thing as salaries during the time of the Prophet (peace be upon him), though they exist but not in the format they exist today such as salary, consultancy office and lawyers etc. Pursuant to the contemporary ijtihad, most scholars have issued fatwa to oblige zakat on salaries and income of self-employed professionals. Nevertheless, this fatwa has not met its relevant and acceptance by many Muslims in the province of Lanao del Sur zakat stakeholders, encouraging a new research that will endeavor to determine the Shari’ah perspective from theoretical and empirical studies. The methodology is a combination of qualitative and empirical methodologies. While the theoretical part will rely on primary and secondary sources of Islamic law, constitution and other legal documents, the empirical method will employ interview as instrument for data collection. The research finds that salaried zakat is supported by the clear majority of Meranaws tribes if they trust the management. Keywords: Salary, zakat, employees and professionals.

30 MANAGEMENT OF FUNDING PRODUCTS AND FINANCING PRODUCTS IN FULFILLING LIQUIDITY AT PT. BANK SYARIAH MANDIRI BRANCH SENGKANG SOUTH SULAWESI Asyraf Mustamin1 , Trimulato2 , Lismawati3 , Nuringsih4 , dan Zhulfi Hijriani5 1,2 Univeristas Islam Negeri Alauddin Makassar 3,4,5 Universitas Muhammadiyah Parepare [email protected], [email protected], [email protected], [email protected], [email protected] Abstract. Maintaining the health of Bank Syariah Mandiri Sengkang Branch, among other things, is carried out while maintaining its liquidity so that the bank can fulfill obligations to parties who withdraw or withdraw their deposit funds at any time. This study discusses that liquidity is influenced by two factors, namely fundraising and channeling of funds so that Bank Syariah Mandiri Branch Sengkang South Sulawesi manages funding products and financing products as well as possible. This research aims to find out how to manage funding products and financing products at PT. Bank Syariah Mandiri Branch Sengkang and to find out the management of funding products and financing products to meet liquidity at PT. Bank Syariah Mandiri Branch Sengkang. This research is a type of research with qualitative methods. The source of the data used in this research is the primary data approach through interviews, observation, and communication with parties related to PT. Bank Syariah Mandiri Branch Sengkang. The data analysis technique used in this study is descriptive analysis, namely data analysis on the types of funding and financing products and managing them to meet bank liquidity. After going through the analysis process, it is obtained that the funding product has been managed properly which can be seen in the number of third-party funds or fund collectors stored. Financing products at Bank Syariah Mandiri Sengkang Branch have also been good, seen from the lack of bad loans and being able to limit the taking of financing its liquidity can also be said to be productive because it can fulfill its financial obligations on time. Keywords: Funding, Financing, Liquidity, and Bank Syariah Mandiri Branch Sengkang

31 DO THE ASPECTS OF GROWTH, PROFITABILITY, ENVIRONMENTAL PERFORMANCE, AND INDUSTRY TYPE IMPROVE THE REDUCTION OF CARBON EMISSION DISCLOSURE? Bayu Tri Cahya1 , Dwi Putri Restuti2 , Suhadi3 , Ratih Paramita Sari4 , M. Miftahur Rozaq5 1,2,3,5State Islamic Institute (IAIN) Kudus, 4Open University Email: 1 [email protected] [email protected], [email protected], 4 [email protected], [email protected], Abstract. The objective of this study is to experimentally investigate the relationship between development, financial success, environmental performance, industrial type, and disclosure of carbon emissions. Field research is the research methodology used. All firms listed on the Indonesian Sharia Stock Index (ISSI) make up the study's population, and a purposive sampling method was used to choose the study's sample. 43 manufacturing businesses that are listed on the Indonesian Sharia Stock Index (ISSI) for the years 2018 through 2021 make up the sample. Techniques for secondary data collection were used. The method of data analysis used is multiple regression analysis. The results show that industry type has no effect on carbon emission disclosure, but growth and profitability have favorable effects on disclosure of carbon emissions. Environmental performance also has a positive effect on disclosure of carbon emissions. Keywords: Growth, Profitability, Environmental Performance, Type of Industry, Carbon Emission Disclosure.

32 ASSESSING THE AWARENESS AND PERCEPTIONS OF MUSLIM ENTREPRENEURS ON THE BENEFITS OF ISLAMIC MICROFINANCE IN THE PHILIPPINES Dr. Jawad Z. Salic Assistant Professor, King Faisal Center for Islamic, Mindanao State University – Main Campus Marawi City, Philippines [email protected] / [email protected] Arabic and Asian Studies Abstract. Islamic banking is gaining popularity around the world as an alternative financial system that encourages ethical and socially responsible investing. The Muslim population in the Philippines accounts for a sizable share of the country's micro, small, and medium-sized enterprise (MSME) sector. However, due to a variety of problems, including a lack of understanding, limited access to Islamic Microfinance products, and insufficient regulatory frameworks, the adoption of Islamic financing among Muslim businesses remains low. The purpose of this study is to analyze Muslim entrepreneurs' awareness and perceptions of the benefits of Islamic Microfinance in the Philippines. A mixed-methods research strategy was used in the study, which combined quantitative and qualitative data collection methods. A survey questionnaire was distributed to selected Muslim entrepreneurs from diverse industries in the Philippines for the quantitative component. The poll measured their degree of awareness and understanding of Islamic finance, as well as their perceptions of the benefits of Islamic Microfinance and the factors that prevent them from utilizing Islamic Microfinance products. The qualitative component included in-depth interviews with selected respondents to acquire a better understanding of their experiences and perspectives on Islamic Microfinance. The study is important because it adds to the literature on Islamic Microfinance in the Philippines and has the potential to promote financial inclusion and economic development among Muslim communities. The study's findings shed light on the impediments to Islamic Microfinance adoption among Muslim entrepreneurs and influenced policy suggestions targeted at supporting the expansion of the Islamic finance industry in the Philippines. Furthermore, the conclusions of the study are applicable to other nations with considerable Muslim populations, particularly those with developing Islamic banking industry. The research's main outcome was a comprehensive investigation of Muslim entrepreneurs' awareness and attitudes of the benefits of Islamic finance in the Philippines. The study sought to provide empirical facts that may be used to inform the creation of policies and initiatives targeted at encouraging MSMEs in the country to use Islamic Microfinance products. Finally, the findings of the study contributed to the general growth and development of the Islamic finance industry in the Philippines, as well as to the promotion of financial inclusion and economic empowerment among Muslim communities. Keywords: Islamic Finance, Islamic Microfinance, Muslim Entrepreneurs, Micro, Small, and Medium-sized Enterprise (MSME), and Economic Empowerment

33 WAQF AND ZAKAH AS A TOOL IN IMPROVING QUALITY OF LIFE OF ORPHAN SCHOLARS IN PHILIPPINE ENGINEERING AND AGRO-INDUSTRIAL COLLEGE, INC. Dr. Shahid Q. Manalundong Associate Professor 3, Mindanao State University – Marawi Marawi City, 9700, Philippines Abstract. Philanthropic endowment or Waqf as one of the sources of Islamic Economic System refers to the voluntary charity which has unique occurrence in Islam. It embodies a form of lifelong charity with possible returns for the spiritual and economical improvement of the humanity. This philanthropic endowment played a significant role in the Islamic Economic System, mainly in poverty reduction and sustainable development. However, only a few can be deemed with a success story. In this study, a qualitative research approach was used specifically phenomenological design. It is an approach to qualitative research that focuses on the commonality of a lived experience within a particular group, which in this study, it involves the orphan scholars in Philippine Engineering and Agro-Industrial College, Inc. (PEACI). The fundamental goal of the approach is to arrive at a description of the nature of a particular phenomenon (Creswell, 2014). Result shows that Waqf has a substantial helpful impact on education and changes the life of orphan scholars in PEACI. In addition, study reveals that waqf can facilitate the educational needs of orphan scholars by reducing financial weight. Lastly, waqf can serve as a source of finance for education and support sustainable programs. Keywords: Waqf; Zakah; Quality of Life; Sustainable Development (SD)

34 PANEL DATA REGRESSION ON TAX AVOIDANCE REVIEWED FROM ISLAMIC CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY, INVENTORY INTENSITY, PROFITABILITY, AND LEVERAGE Dwi Putri Restuti1 , Bayu Tri Cahya2 , Siti Amaroh3 1,2,3 Institut Agama Islam Negeri (IAIN) Kudus Abstract. In this study, the practice of Tax Avoidance is empirically examined in relation to Islamic Corporate Social Responsibility, Capital Intensity, Inventory Intensity, Profitability, and Leverage. This research employs a causal approach and is quantitative. All of the businesses represented in this study are those that are listed on the Indonesian Islamic Stock Index (ISSI). Using the Purposive Sampling approach, a sample of 15 companies was obtained for the 2016–2021 research period. Based on the panel data regression analysis's findings, it can be concluded that Islamic Corporate Social Responsibility has no discernible impact on Tax Avoidance, Capital Intensity has no discernible impact on Tax Avoidance, Inventory Intensity has a positive and significant impact on Tax Avoidance, Profitability has a negative impact on Tax Avoidance, and Leverage has a negative impact on Tax Avoidance. Keywords: Tax Avoidance; Islamic Corporate Social Responsibility, Capital Intensity; Inventory Intensity, Profitability; Leverage

35 SHARIA SUPERVISORY BOARD (SSB) CHARACTERISTICS AND ANTICORRUPTION DISCLOSURE (STUDY OF ISLAMIC BANKS IN INDONESIA AND MALAYSIA) Fedi Ameraldo1 , Asri Yuliani2 and Marsi Fella Rizki3 [email protected] , [email protected] , [email protected] Universitas Teknokrat Indonesia, Bandar Lampung1,2,3 Abstract. This study aims to determine the effect of SSB characteristics (number, crossmembership, expertise, education, reputation, and SSB rotation) on anti-corruption disclosure. This research uses quantitative methods (panel data regression). The present investigation pertains to the Islamic banks that are enlisted in Indonesia and Malaysia during the period of 2020–2021. The research sample was chosen through a purposive sampling approach. Out of a total population of 37 Islamic banks, a sample of 16 was selected based on predetermined criteria. The results of the study indicate that the variable number of SSB members has a significant effect on anti-corruption disclosure, while the variables of cross-membership, expertise, education, reputation, and SSB rotation have no significant effect on anti-corruption disclosure. Keywords: Anti-corruption disclosure, Islamic banks, SSB’s characteristics

36 ISLAMIC BANKS VS FINTECH. WHAT IS THE FUTURE? Ilinka Antova PhD student in Finance, University of Sofia “St Kliment Ohridski”, Sofia, Bulgaria, [email protected] Abstract. Global Islamic financial services industry (IFSI) and global financial technology (fintech) industry are growing rapidly and evolving. As per Islamic Financial Services Board (IFSB) IFSI was estimated to reach USD 3.06 trillion in 2022. The Islamic banking segment is retaining the highest share (68.7 percent) of IFSI assets. On the other hand, Global fintech funding reached $75.2 billion in 2022. Based on examined literature this study proposes three main possible scenarios for the future of Islamic banking industry. First scenario is complimentary existence between Islamic banks and fintech, where fintechs could complement Islamic banks. Second possible scenario is coexistence. Third possible scenario is takeover. This scenario, even the least possible one, considers a radical transformation of the Islamic banking model. Keywords: Islamic banks, Fintech, Islamic fintech

37 MEASURING THE ROLE OF BAZNAS SEMARANG CITY AS THE IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS (SDGs) IN THE ECONOMIC SECTOR Ahmad Daeroby1 , Imam Mawardi2 [email protected] , [email protected] Walisongo State Islamic University Semarang, 0851-6267-7117 Walisongo State Islamic University Semarang, 0818-0648-3861 Abstract. This study aims to determine the role of Semarang City Baznas in alleviating poverty and providing decent work as an implementation of Sustainable Development Goals points in the economic sector. This qualitative type of research uses data collection methods with interviews, observations, documentation, and literature studies. The colledted data is then analyzed using role theory to measure the harmony of roles and programs of the Semarang City BAZNAS with SDGs. In this case, the Semarang City Baznas has five programs; Semarang Smart; Semarang Prosperous; Semarang Cares; Semarang is Healty; and Semarang Taqwa. Based on measurements through the significance of institutional roles and impacts based on the zakat index and role theory analysis, it was found (1) Semarang Cityyy Baznas has an impact on the independence and economic improvement of Semarang City, especially during the pandemic; (2) semrang City Baznas not only plays a role in the economic sector but also becomes an ectention of SDGs in the educational, social, and environmental sectors. Keyword: Baznas, Role theory, SDGs

38 EXECUTION OF MARKETING APPROACHES IN LINE WITH ISLAMIC PRINCIPLES FOR MUSLIM INDEPENDENT GRAPHIC DESIGNERS ON "SHUTTERSTOCK" Johan Afandi 1 E-mail: [email protected] Faculty of Economics and Islamic Bussiness, IAIN Kudus, Jl. Conge Ngembal Rejo Kotak Pos 51 Kab.kudus Abstract. This research aims to investigate the implementation of Islamic marketing strategies for Muslim freelance designers on the Shutterstock platform in 2022. The study was motivated by the growing trend of buying and selling transactions in the current world, not only for physical goods but also for images, photos, and videos on the Shutterstock platform. Many of these freelance designers are Muslim, and thus, efforts to market their work in line with Islamic principles in conducting business, such as avoiding interest and gambling, and considering ethics and morals in business, are necessary. The goal of this study is to increase customer trust and loyalty and improve the company's image. The research method used in this study is qualitative and uses a field research approach. The research subjects include microstock contributors and Islamic economics experts, as well as other relevant parties. Data collection techniques include observation, interviews, and documentation. The results of this research indicate that the implementation of transactions on Shutterstock in 2022 will require contributors to understand the process of how transactions occur on the platform. Shutterstock is a platform that provides a collection of images, videos, and other media that can be purchased and downloaded by users. The process of implementing transactions on Shutterstock is made up of several stages, such as searching and selecting items by users, adding items to the shopping cart, payment process, and payment confirmation after the transaction is completed. As a contributor on Shutterstock, you need to understand the requirements that must be met before uploading your work to the platform, as well as how the process of selling your work on Shutterstock takes place. You also need to understand the royalties you will receive after your work is sold, and how to manage the work you upload to the platform. Islamic marketing strategies refer to marketing strategies that are in line with Islamic principles in conducting business. These principles include fairness, caution, honesty, and a willingness to benefit society, following principles recognized by the Islamic religion. Muslim freelance designers on Shutterstock can implement these strategies by offering products that are in line with Islamic principles, avoiding interest and gambling, and considering ethics and morals in business. By implementing. Keywords: Shutterstock, Freelancer, Islamic marketing strategy.

39 DIGITAL MARKETING ANALYSIS OF SYAIKHONA KHOLIL BANGKALAN TOMB TO BE INDONESIA’S HALAL TOURISM DESTINATION Dr. Drs. Ec. H. Muhammad Syarif, M.Si Trunojoyo Madura University, Bangkalan, Indonesia syarif@[email protected] Muhammad Ersya Faraby, S.EI., M.SEI Trunojoyo Madura University, Bangkalan, Indonesia [email protected] Prof. Dr. Tulus Suryanto, MM., Akt, CA Raden Intan State Islamic University, Indonesia [email protected] Abstract. This study aimed to analyze the digital marketing of Syaikona Kholil Bangkalan tomb to be Indonesia's halal tourism destination. Halal tourism was defined as offering tour packages and tourist destinations that were specifically designed to serve tourists according to Muslim beliefs. Some components that support halal tourism included halal food, halal transportation, halal hotels, halal logistics, halal financial systems and halal tour packages. In halal tourism, designated destinations were required to provide halal food, easy access to places of worship, as well as accommodation and services that meet Sharia standards. This article used a qualitative approach with a literature study research type. Essentially, the results of the study showed that the manager of the Syaikhona Kholil Bangkalan tomb was not optimal in implementing the digital marketing, but on the other hand, it was feasible to become a halal tourist destination in consideration of the existing tourism potential, besides that there must be a synergy between the Bangkalan Regency local government, tourism managers, and the local community around the Syaikhona Kholil tomb to reach one perception in supporting Syaikhona Kholil Bangkalan tomb to be Indonesia’s halal tourist destination. Syaikhona Kholil tomb destination used social media such as Instagram, Facebook, and Whatsapp as digital marketing media but it was not optimally utilized. There were some obstacles in marketing activities, such as untargeted promotions and inconsistent promotional strategies. There was a great opportunity for a wider market potential than before with low costs when implementing the digital marketing. Keywords: Digital Marketing, Halal Tourism, Syaikhona Kholil Tomb, Bangkalan Indonesia

40 TIMELINESS OF FINANCIAL REPORTING COMPLIANCE IN INDONESIAN ISLAMIC STOCK INDEX: AN ANALYSIS Muhammad Wandisyah R. Hutagalung1 , Muhammad Arif2 , Ismail Pulungan3 1,2,3Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan 1,2,3 Jl. T. Rizal Nurdin, Km. 4,5 Sihitang - Kota Padangsidimpuan E-mail: [email protected], [email protected], [email protected] Abstract. This study aims to analyze the factors that influence the timeliness of annual financial report submissions by companies in the Coal Mining Sub-Sector registered in the Indonesian Sharia Stock Index (ISSI) during the period of 2019-2021. The independent variables tested in this study were profitability, leverage, and company size, while the dependent variable was timeliness. The discussion of this research is related to the timeliness of financial report submissions, profitability, leverage, and company size. The approach used in this study is theories related to profitability, leverage, and company size towards the timeliness of financial report submissions. The more timely the financial reports are submitted, the better the usefulness of the information needed for decision-makers. This is a quantitative study using logistic regression analysis. Data collection techniques used documentation and literature study. The population of this study was all financial reports of companies in the coal mining sub-sector for three years, from 2019 to 2021. The sampling technique used was purposive sampling, which is the selection of samples based on specific characteristics. There were 17 coal mining companies that could be used as samples in this study with a observation period of 3 years from 2019 to 2021. The results of the analysis concluded that profitability and leverage significantly influence the timeliness of financial report submissions, while company size does not significantly affect the timeliness of financial report submissions. Simultaneously, there is an influence of profitability, leverage, and company size towards the timeliness of financial report submissions of Coal Mining Sub-Sector Companies registered in ISSI during the period of 2019-2021. Keyword: Profitability, Leverage, Company Size, Timeliness of Financial Report Submission

41 DEVELOP VIRTUAL LEADERSHIP IN DIGITAL TECHNOLOGY ECOMMERCE P.M. Hadi Elmy bin Hasnor [email protected] Abstracts. Virtual leadership which involves leading distant teams has become more important in the age of remote work and the use of digital technology. Leaders in this scenario must be prepared to adapt their management style to meet the needs of virtual teams. The path-goal theory of leadership states that a leader's ability to provide their followers with the appropriate level and kind of guidance and support determines how successful they are as a leader. This theory contends that a leader's strategy must take into account the surroundings, the followers' abilities, the difficulty of the task and other factors. In a virtual environment where coordination and communication may be challenging a contemplative leader may be more effective. This strategy places a strong stress on developing a rapport with team members, exhibiting empathy and providing moral support. In a virtual setting where team members might feel alienated or separated a consideration approach can help the growth of confidence and a sense of community. On the other hand, an initiating structure style that emphasizes establishing precise objectives, providing detailed instructions and tracking progress may be more effective in situations where the job is complex or the team members have high levels of competence. This approach might help to ensure that everyone is on the same page and working toward the same goal in a virtual setting where dialogue may be fragmented. The adoption of remote work has made managing a virtual workforce a common practice in today's business climate. However, managing a virtual workforce requires different skills than traditional management. An effective virtual manager requires a specific set of abilities to collaborate with lead and manage their team while working remotely. Keyword: Planning, Technology, Virtual Leadership.

42 EFFECT OF ENTREPRENEURSHIP AND DIGITAL TECHNOLOGY IN CUSTOMER RELATIONSHIP MANAGEMENT CHARACTERISTIC: DEPENDABLE STUDY AMONG ENTREPRENEUR LOGISTIC OPERATORS Muhamad Fairos bin Mohamad Shah [email protected] Dr Noor Azliza bt Zainal Abidin [email protected] P.M. Hadi Elmy bin Hasnor [email protected] Abstract. Location is a technical aspect of organizational management, and it involves setting objectives,defining strategies, and developing actionable plans to achieve those goals. Effective planning helps organizations align their efforts and resources towards a common purpose and enhances the chances of success. It involves analyzing the current state of the organization, assessing the internal and external factors that could impact its progress, and determining the best course of action to achieve the desired outcomes.This study is to designate the characteristic of customer besides to regulate the degree to which marketing variable star related and significant relationship in entrepreneurship. The scopes study for customer relationship management effect factors are functional value, time compression, reliability, flexibility and capacity. This study was led at Pulau Pinang, Selangor and Johor Bharu. Furthermore individual customers that use logistic service are sampled. In addition, the total respondents of the questionnaires are three hundred and ninety one. The method of this study is applied research and respondents are individual customers from three logistic companies. For this study, questionnaire on likert scale is applied on this survey. Rendering to findings, the consequence showed that, customer intention effect is significant to the study in entrepreneurship. Lastly this study also conducted using SEM analysis.On further study is important to investigate customer effects study in organization. Keyword: Customer Relationship Management, Location Stratergy, Entrepreneurship, SEM analysis.

43 THE INDUSTRIAL DYNAMICS OF MANUFACTURING INDUSTRIES EVOLUTION: THE CASE OF TURKEY Maya Moalla, Dr., Independent researcher, ORCID: https://0000-0003-4076-2790, [email protected], Tel: 5318-178-411 Abstract. To the best of our knowledge, the contribution of structural change to economic growth had been well documented in developed countries; but the literature still lacks empirical studies for developing countries. Thus, this study intends to fill up this existing gap by investigating the importance of the structural change to labor productivity evolution in the Turkish manufacturing industries at a four-digit level during the period from 2010 to 2015. The microdata of Annual Industry and Service Statistics compiled by the Turkish Statistical Institute (TSI) that classified according to NACE Rev.2 had been utilized. The number of total firms during the studied period is 59214. To achieve this goal, the method of shift-share had been employed. The results revealed that the structural change process brings a drag on economic growth during the studied interval. However, the major part of the labor productivity evolution is accounted for by the within-growth effect. Keywords: Economic Growth, Labor Productivity, Structural Change, Shift Share Analysis, Turkey.

44 THE PROSPECT OF ISLAMIC BANK IN RUSSIA: OPPORTUNITIES AND CHALLENGES 1 st Meirison1 , 2nd Desmadi Saharuddin2 , Husnul Fatarib [email protected] , [email protected] UIN Imam Bonjol Padang1 , UIN Jakarta 2 IAIN Metro Lampung Abstract. This paper discusses the idea of Islamic business in Russia from the perspective of the global Islamic market and its future success opportunities. Muslims constitute almost a quarter of the world's population. At the same time, the proportion of Islamic finance does not exceed 1.3 percent of the total global financial assets. Data indicate little value to the size of the Islamic finance market in Russia. This article is a literature study with a qualitative approach; after verifying and analyzing the documents that have been produced, a descriptive picture is produced. The prospect of developing an Islamic economy is tremendous in Russia, including banking products, especially in Muslim-majority areas. However, there needs to be a strong effort in the Duma assembly to achieve autonomy rights, including in the development of the economy and Islamic banking. Keywords: Bank, Challenge, Islamic, Russia, Opportunities

45 A SYSTEMATIC LITERATURE REVIEW OF WORK MOTIVATION AMONG HEALTHCARE FRONTLINERS DURING COVID-19 PANDEMIC Noor Hidayah Samsudin & Fadzila Azni Ahmad Centre for Islamic Development Management Studies (ISDEV), Universiti Sains Malaysia (USM), 11800 Minden, Pulau Pinang. (Email corresponding author: [email protected]) Abstract. The COVID-19 pandemic that is currently creating havoc around the world has posed many challenges to people of all walks of life, especially among healthcare frontliners. They have to be constantly motivated to perform their duties to prevent the further spread of this pandemic. Therefore, it is vital to evaluate what motivates these healthcare frontliners to conduct their responsibilities in the face of constant difficulties and risks of being infected by the deadly COVID-19 virus? This systematic literature review aimed to analyse the work motivation factors among healthcare frontliners as reported in the latest publications based on the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) publication standards. Three databases, namely SCOPUS, SAGE Coronavirus (COVID-19) Research, and SpringerLink were searched to identify suitable articles. Based on the thematic analysis, three main themes related to the work motivation of healthcare frontliners were identified, namely the external motivation of material factors, the external motivation of nonmaterial factors, and self-motivation. Specifically, the three themes produced six, eight, and four sub-themes respectively. Keyword: Systematic literature review, work motivation, health workers,frontliners,Covid-19

46 LOOKING INTO FACTORS THAT INFLUENCE SUKUK RATINGS IN COMPANIES ISSUING SUKUK ON THE INDONESIA STOCK EXCHANGE 1 st Nurmalita1 , 2nd Zaki Mubarak2 [email protected] , [email protected] Faculty of Islamic Economics and Business, UIN Antasari Banjarmasin1 , Faculty o Economics and Business, UIN Antasari Banjarmasin Abstract. This study aims to analyze the effect of profitability, solvency, liquidity, leverage, and activity variables on sukuk ratings in Indonesia. The method used is logistic regression with sample data totaling 50 sukuk samples published on the Indonesia Stock Exchange in 2017-2021. The results of this study show that investors can pay attention to signals from leverage variables and activity variables because the results show liquidity and activity variables that have an influence on the sukuk rating. This research contributes to understanding factors that affect sukuk ratings in Indonesia. The implication of this research is the importance of companies improving their financial performance in order to obtain better and higher sukuk ratings. Keywords: Profititability, solvency, liquidity, leverage, activity, sukuk rating.

47 ANALYSIS OF FACTORS AFFECTING INTEREST IN USE BEHAVIORMOBILE BANKING INDONESIAN SHARIA BANK WITH THE MODEL UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY 3 (Utaut 3) Rindi Atika, Rifaatul Indana [email protected] Faculty of Islamic Economics and Business UIN Sunan Kalijaga Yogyakarta Abstract. Mobile Banking become one of the main components in digital strategy. Bank Syariah Indonesia also provides BSI services Mobile. BSI usersMobile continues to increase but not yet comparableto the total number of BSI customers. This study aims to determine the factors that influence behavioral interest in using Mobile Banking BSI. In this study applying quantitative methods andusing the theory of UTAUT-3. This study took a sample of Islamic banking students in Yogyakarta.The research was analyzed using the SEM approach (Structural Equation Model) PLSbased (Partial Least Square). The statistical test results show that the Facilitating Conditions (Facilitating Conditions) and Price Value (Price Value) influencing interest in usage behavior Mobile Banking BSI to Islamic Banking students in Yogyakarta. Keywords: UTAUT 3, Mobile Banking, Behavioral Interests

48 WHAT IS THE EFFECT OF SERVICE QUALITY, ASSISTANCE, AND CAPITAL ON THE SUCCESS OF MSME BUSINESSES? Siyamun Nikmah Khusnul Khotimah, Putri Aurelia Hanindiati, Harun Alrasyid Email: [email protected] Universitas Islam Malang Abstract. In the third quarter of 2022, Indonesia's national economic growth increased by 5.72%, with MSMEs playing an important role for 99% of all business units. However, MSMEs face obstacles in the capital, and it was recorded that at the end of 2022, there was an increase in financing from Islamic financial institutions of 15.56%. It aims to analyze the influence of service quality, assistance, and capital on the success of MSME businesses that become customers of Islamic Banks in Malang Regency. The quantitative correlational approach involves 75 respondents as a sample, and the respondents' answers are obtained by distributing questionnaires. The study results show that the quality of service, assistance, and capital together positively and significantly affect the success of MSMEs. Individually, service quality, assistance, and capital influence the success of MSME businesses. It should be noted that the quality of service in this study is different from the dimensions used in conventional institutions. Keywords: Service Quality, Mentoring, Capital, Business Success.

49 ANALYSIS OF DEMOGRAPHIC FACTORS, SERVICE VARIATIONS, AND BANK REPUTATION ON INTEREST IN USING BSI MOBILE (CASE STUDY OF MALANG CITY COMMUNITY) Suci Fitriani, Makkah Nor Adhela, Abdullah Syakur Novianto Email: [email protected] Abstract. The emergence of various digital product innovations is one sign of technological developments in the Banking industry. Bank Syariah Indonesia created a digital product, BSI Mobile, to provide various conveniences for its customers to conduct banking activities digitally. To increase the use of BSI Mobile, it is necessary to analyze to attract customers. So this study aims to analyze factors influencing the interest in using BSI Mobile. This research was conducted by distributing questionnaires to 100 respondents in Malang City. This analysis shows that demographic factors, service variations, and bank reputation significantly influence interest in using BSI Mobile with a significance value of 0.000. Keywords: demographics, service variety, bank reputation, and BSI Mobile

50 INVESTIGATING KEY INFLUENCING FACTORS ON COMPANYVALUE TO COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX (JII) 1Tara Amalia Diandra, 2Akhmad Fauzi Aseri [email protected], [email protected] 1,2Faculty of Economic and Islamic Business, UIN Antasari Banjarmasin Abstract. Stocks are popular investment products and company value plays a crucial role in investment decisions. Various factors affect company value, such as business size, profitability, dividend policy, and debt policy. However, previous research has identified a gap in knowledge. This study is designed to examine the influence of DPR, DER, firm size, ROA, and ROE on company value, measuredby Tobin's q. This research used descriptive quantitative approach, with multipleregression and classical assumptions to analyze the data. Purposive sampling selected 15 samples from a population of 48 JII-listed companies between 2017 and 2021. The results show that the F value (37.69) surpasses the F table value (2.34) with a significance value of 0.000, suggesting that all variables simultaneously influence company value. However, ROA, ROE, and firm value do not have partial influence, while DPR and DER partially influencing companyvalue, as indicated by the T count exceeding the T table value. Keywords: dividend policy, debt policy, firm size, profitability, company value.

51 THE INFLUENCE OF INTELLECTUAL CAPITAL AND COMPANY SIZE ON PROFITABILITY IN SHARIA COMMERCIAL BANKS (EMPIRICAL STUDY ON SHARIA COMMERCIAL BANKS REGISTERED WITH THE FINANCIAL SERVICES AUTHORITY FOR THE 2017-2021 PERIOD) Ulfi Latifah1, Rosydalina Putri2 [email protected] , [email protected] Akuntansi Syariah, Fakultas Ekonomi dan Bisnis Islam UIN Raden Intan Lampung Abstract. This study aims to determine the effect of Intellectual Capital and Company Size on Company Profitability. This type of research is associative research. The selected population is a Sharia Commercial Bank companyregistered with the Financial Services Authority for the period 2017-2021 with a total sample of 9 companies.The sampling technique used was the purposive sampling technique. The type of data used is secondary data taken by the method of documentation and accessing the site www.ojk.go.id. The data analysis techniques used were descriptive statistics and multiple linear regression analysis which were processed with the help of the SPSS Ver. program 25. The research results show that intellectual capital has a positive effect on company profitability, while company size has no effect on company profitability. Profitability in an Islamic perspective which is guided by the Al-Qur’an and Hadist becomes a reference in achieving a profitabilitygoal without leaving the afterlife orientation. This is because actually numbers or material are only a tool to achieve the goal of the hereafter. Keyword: Intellectual Capital, Company Size and Company Profitability

52 THE INFLUENCE OF SERVICE QUALITY AND BRAND IMAGE ON GRABFOOD CUSTOMER LOYALITY WITH THE ROLE OF CUSTOMER SATISFACTION AS AN INTERVENING VARIABEL IN ISLAMIC BUSINESS PERSPECTIVE (STUDY ON GRABFOOD CONSUMERS IN LAMPUNG) Vivi Tri Wulandari1 , A.Zuliansyah, S.Si., M.M.2 Student1 , Lecturer 2 [email protected] , [email protected] Abstract. Technological growth is growing rapidly, making it easier for human activities. These things have an impact on people’s daily habits in both the economic and socio-cultural sectors that change. This research is a quantitative research. The sampling method uses probability sampling with a total sample of 100 grabfood customers in Lampung. The data analysis process in this study uses path analysis with service quality and brand image as independent variables, customer loyalty as the dependent variable and the role of customer satisfaction as an intervening variable. Based on the results of the validity test, reliability test, classic assumption test and path analysis test that service quality and brand image and the role of customer satisfaction directly have a positive and significant effect on grabfood customer loyalty, while the influence of service quality and brand image through the role of customer satisfaction as a variable intervening on customer loyalty does not directly have a positive and significant effect on customer loyalty GrabFood in Lampung. Based on the results of these calculations, the total effect of M given X1, X2 on Y is a direct and indirect effect that is equal to 0.001 + 0.018 = 0.019. Based on the calculation results, it is known that the direct effect from X1, X2 to Y is 0.001 and the indirect effect X1, X2 through M on Y is 0.019, which means that the value of the indirect effect is greater than the value of the direct effect. This shows that indirectly X2 through M does not have a positive and significant effect on Y. Keywords : Service Quality, Brand Image, Customer Loyality, Customer Satisfaction.

53 ANALYSIS OF DEMAND AND CONSUMER BEHAVIOR OF THE Z GENERATION TOWARDS PURCHASING COSMETICS LABEL HALAL Muhammad Rafza Mulya Jaya1 , Prof. Dr. Ruslan Abdul Ghofur M.S.I [email protected] UIN Raden Intan Lampung Abstract. Islam as a religion that is rahmatan lil alamin which means provides life and peace for all its people. With this, of course, Islam will provide the best for its adherents so that there is no damage in the world or the hereafter. Guaranteed security is one of the things that Islam wants to achieve. One of them is realized in halal products. Indonesia is one of the countries that has the largest population of people who embrace Islam, of course, they already understand about a halal product. However, there are halal cosmetic products circulating need to be further investigated regarding consumer decisions to choose cosmetic products with the halal logo. With the importance of halal products for the Muslim community in Indonesia and also the existence of generation Z which is quite a lot in Indonesia, it is necessary to conduct research on Demand Analysis and consumer behavior of generation Z towards purchasing halal cosmetic products. The results of this study explain that attention has no effect on generation z for the intention to buy halal cosmetics products, other variables such as subjective norms, behavior control, and demand an influence generation z who have the intention to buy halal cosmetics. Keyword: Halal Industry, Cosmetics, Z Generation

54 THE INFLUENCE OF FAMILY ENVIRONMENTAL AND ENTREPRENEURSHIP EDUCATION ON INTEREST IN ENTREPRENEURSHIP WITH SELF EFFICACY AS A MEDIATION VARIABLE IN SHARIA BUSINESS PERSPECTIVE (STUDY ON STUDENTS OF THE FACULTY OF ECONOMICS AND ISLAMIC BUSINESS UIN RADEN INTAN LAMPUNG) A Zuliansyah, M.M1 , Dimas Pratomo, M.E2 , Yolla Triyana Meifa3 Abstract. The unemployment rate based on university graduates in 2021 is still quite large. This also identifies that university graduates also contribute to the increase in unemployment in Indonesia. Diploma and bachelor graduates should be able to create jobs to reduce economic problems, but instead contribute to increasing the number of unemployed. This is because Diploma and undergraduate graduates have more potential to find work than creating jobs or starting businesses. This study used a quantitative approach. The research was conducted on students of the Faculty of Islamic Economics and Business UIN Raden Intan Lampung. The sample was 129 respondents. The sample was drawn using non-probability sampling with a purposive sampling technique. The sample was determined using the solvate formula. The data was collected through a questionnaire. The data analysis method uses partial least squares structural equation modeling (PLS-SEM) with SmartPLS 4 software for data processing. The results showed that the venture capital variable had a significant positive effect on the FEBI students' interest in entrepreneurship at UIN Raden Intan Lampung. The entrepreneurship education variable has a significant effect on the interest in entrepreneurship of FEBI students at UIN Raden Intan Lampung. The self-efficacy variable has a significant positive effect on the interest in entrepreneurship at FEBI UIN Raden Intan Lampung students. The venture capital variable has a significant positive effect on the self- efficacy of FEBI UIN Raden Intan Lampung students. The entrepreneurship education variable has a significant positive effect on the self-efficacy of FEBI students at UIN Raden Intan Lampung. The self-efficacy variable is able to mediate the effect of venture capital on the interest in entrepreneurship at FEBI UIN Raden Intan Lampung students and the self-efficacy variable is able to mediate the influence of entrepreneurship education on the interest in entrepreneurship at FEBI UIN Raden Intan Lampung students. The application of Business Capital, Entrepreneurship Education, Self Efficacy and Interest in Entrepreneurship in the Sharia Business Perspective is very good. Keywords: Business Capital, Entrepreneurship Education, Self Efficacy, Interest in Entrepreneurship.

55 BUILDING A GREEN FUTURE: THE ROLE OF ENVIRONMENTAL ACCOUNTING IN THE PUBLIC SECTOR Agus Kurniawan1 , Heni Verawati2 [email protected] , [email protected] UIN Raden Intan Lampung1 , UIN Raden Intan Lampung2 Abstract. This article aims to understand the role of environmental accounting in the public sector and how it can contribute to the development of a green and sustainable future. Using a qualitative approach and research instruments such as interviews and document analysis, this study finds that environmental accounting can be an important strategic tool for the public sector. In this context, environmental accounting can assist in: (1) informing decision-making by providing relevant information on the environmental costs and benefits of various actions and policies, (2) increasing transparency and accountability by reporting on the environmental impacts of public sector activities, (3) ) identify opportunities for efficiency and savings by tracking and analyzing resource use, (4) encourage innovation by highlighting opportunities for the development of new processes or products that are more environmentally friendly, and (5) support the achievement of sustainable goals by assisting in setting, tracking, and achievement of sustainable goals. This research contributes to our understanding of the strategic role of environmental accounting in promoting sustainability in the public sector and shows that the adoption of this practice can assist in building a green and sustainable future. Keywords: environmental accounting, public sector.

56 THE INFLUENCE OF MOBILE BANKING SERVICE QUALITY AND TRUST ON CUSTOMER SATISFACTION OF INDONESIAN SHARIA BANK (BSI KC BANDAR LAMPUNG DIPONEGORO) Dr. Ahmad Habibi1 , S.E., M.E, Anisyarulyta Sari2 , Weny Rosilawati, M.M.3 Universitas Islam Negeri Raden Intan Lampung [email protected] 1 [email protected] 2 , [email protected] 3 Abstract. By utilizing Mobile Banking, it can provide opportunities for customers to easily access various banking features without the need to go to the nearest branch office. This is because BSI Mobile Banking is equipped with various features that customers need. Of the various features offered, it will be very beneficial and attract customers to use Mobile Banking Services. This study aims to determine the effect of Mobile Banking Service Quality and Trust on Customer Satisfaction either partially or simultaneously. The data used in this study is primary data obtained directly from the answers of 80 respondents who are customers of Bank Syariah Indonesia Kc Bandar Lampung Diponegoro who download and use the Bsi Mobile Banking application as a transaction medium. The analytical method used is multiple linear regression analysis method. Based on the results of the study it is known that the variable quality of mobile banking services has an influence on customer satisfaction from the t value greater than t table 7.274 > 1.994. For the calculated t trust variable, it is 3.431 > 1.994. This indicates that the trust variable has a significant influence on customer satisfaction. And on the results of the simultaneous test, the two variables together have a significant influence on customer satisfaction with f count greater than f table of 289.776 > 3.15. In the coefficient of determination test (R2), the variation of the independent variables used in the model is able to explain 88.3% of the dependent variation. Meanwhile, the remaining 11 Keywords: Service Quality, Mobile Banking, Trust, Customer Satisfaction

57 ANALYSIS OF THE HALAL INDUSTRY DEVELOPMENT STRATEGY TO INCREASE EXPORTS OF INDONESIAN HALAL PRODUCTS Alfeina Aroum Widya Pramesti1 , Erlin Kurniati2 [email protected] , [email protected] Faculty of Islamic Economics and Business UIN Raden Intan Lampung Abstract. As a country with the largest Muslim population in the world, Indonesia has not been able to meet the world's need for halal products and become the main producer of world halal products. The number of imports of halal products in Indonesia is greater than the number of exported halal products. With the popularity of the halal lifestyle trend and the potential for Indonesia's population, which is predominantly Muslim, there is potential for Indonesia to develop its halal product industry to the global market to increase exports of halal products which will affect the foreign exchange and state income. This research is a type of qualitative research with a descriptive approach using bibliographical methods, with secondary data obtained through scientific articles and other relevant documents. The results of this study indicate a strategy that must be carried out in developing the halal product industry to increase exports of Indonesian halal products, including: creating superior human resources; increasing the competitiveness of Indonesian halal products; opening access to the export market for halal products; creating a halal ecosystem among halal stakeholders. Keywords: Halal Industry, Export, Halal Products.

58 THE EFFECT OF THE ZIS DISTRIBUTION, THE NUMBER OF UNEMPLOYED AND HDI ON THE LEVEL OF POVERTY IN LAMPUNG PROVINCE Alief Rakhman Setyanto1 , Rifka Rani Awalia2 [email protected] , [email protected] UIN Raden Intan Lampung Abstract. Poverty is a development problem that must be minimized because it can cause various social problems. Islam views that poverty can endanger the soul and faith so it is considered close to kufr. Based on existing theories and several studies that have been conducted, the problem of poverty is generally related to several factors such as the quality of human resources, unemployment, and economic growth. This study aims to analyze the effect of Zakat, Infaq and Sadaqah (ZIS), Human Development Index (IPM), and Unemployment Rate on the poverty rate in Lampung Province in 2018-2022. The data used in this research is secondary data. The research results show that unemployment has a significant effect on the level of poverty. While ZIS and HDI do not have a significant effect on the poverty rate partially. The results of the analysis show that ZIS, HDI and unemployment jointly affect the level of poverty. Keywords: HDI, ZIS, unemployment, poverty.

59 THE EFFECT OF ECO-EFFICIENCY AND PROFITABILITY ON MAQASHID SYARIAH INDEX (CASE STUDY OF MANUFACTURING COMPANIES LISTED IN THE INDONESIAN SHARIA STOCK INDEX IN 2020) Anas Malik¹, Fika Indriani², Evi Ekawati³, Yulistia Devi4 Email: [email protected] Abstract. The development of the current economy, makes companies strive to improve their quality in order to be able to compete in the market, so that various ways are carried out to meet the demands of consumers and capital owners. This makes the company pay attention to business processes that are in accordance with environmental responsibility which has led to the emergence of the concept of eco-efficiency. In addition, the company's performance is also seen from the profitability. In its implementation, in order to achieve company goals on the Indonesian Sharia Stock Index (ISSI), that is in accordance with Maqashid Syariah (measured by Maqashid Syariah Index/MSI). This study has a formulation of the problem (1) the effect of eco-efficiency on the maqashid sharia index in manufacturing companies registered in ISSI 2020; (2) the effect of profitability on the maqashid syariah index in manufacturing companies registered in ISSI 2020; and (3) the simultaneous effect of eco-efficiency and profitability on the maqashid syariah index in manufacturing companies registered in ISSI 2020. This research is a quantitative research. The sample companies used were 50 manufacturing companies from a population of 140 manufacturing companies in 2020. The method used in determining the sample for this study was purposive sampling. The type of data in this study uses secondary data, namely data obtained by researchers indirectly from intermediary media or literature related to the subject matter of the discussion. this study used multiple linear regression analysis and data processing using Eviews 10. The results show that eco-efficiency has no significant effect on MSI, profitability has a significant effect on MSI. Then eco-efficiency and profitability simultaneously influence MSI. Keywords: Eco-efficiency, Profitability, Maqashid Syariah Index.

60 THE INFLUENCE OF MICRO PRODUCTIVE ASSISTANCE POLICY ON MSME RESILIENCE IN THE COVID-19 PANDEMIC PERSPECTIVE IN ISLAMIC ECONOMICS Diah Mukminatul Hasyimi1 , Zathu Restie Utamie2 , Heni Verawati3 1Faculty of Islamic and business, RadenIntan Lampung state Islamic university, Lampung Province, Indonesia [email protected] Abstract. The plague has fundamentally affected MSME entertainers, keeping them from taking part in their standard activities. One of the projects in economic recovery is the Banpres for Small and Medium Enterprises (BPUM). The research method used is a quantitative research approach using data collection methods, namely questionnaires, documentation and literature study. The people group in Kec. Sukarame Bandar Lampung that gets BPUM sponsorships fills in as the review's example. Generally, the review's discoveries exhibit that the BPUM (X) strategy’ss straightforward direct relapse discoveries on a halfway test (T test) significantly affect MSME strength. Hence, one might say that the BPUM strategy affects the MSMEs' flexibility in Bandar Lampung City's Sukarame Region. Keywords: BPUM Policy, MSME Resilience, and the Covid-19 Pandemic.

61 CONTINUITY INTENTION SEGMENT MOBILE PAYMENTS: REVIEW THE IMMEDIATE EFFECTS OF PERFORMANCE EXPECTANCY AND EFFORT EXPECTANCY Erike Anggraeni1 , Khavid Normasyhuri2 and Muhammad Kurniawan3 1 Faculty of Islamic Economics and Business, Raden Intan State Islamic University Lampung, Indonesia Email: [email protected] 2Faculty of Islamic Economics and Business, Raden Intan State Islamic University Lampung, Indonesia Email: [email protected] 3Faculty of Islamic Economics and Business, Raden Intan State Islamic University Lampung, Indonesia Email: [email protected] Abstract. Technological developments and the emergence of the financial technology industry coupled with digitization in various fields have led to mobile payments in Indonesia. Mobile payments make transactions even faster and more convenient. However, there is a decision for consumers to continue or not to use technology, in this case regarding mobile payment technology. This study develops a model to see a direct relationship between performance expectancy and effort expectancy on continuance intention in cellular payments. Quantitative in this study used SmartPLS 3.0 in conducting data analysis and obtained primary data from 1000 respondents through a list of questions given with a Likert scale. The research was conducted in two cities in Lampung Province. This study found the fact that performance expectancy has a direct relationship effect on continuity intention in mobile payments because consumers feel comfortable and do not worry about transactions through mobile payments. Effort expectancy has a direct relationship effect on continuity intention in mobile payments because consumers find transactions with mobile payment facilities very practical in use and easy to understand. Keywords: Performance Expectancy, Effort Expectancy, Mobile Payment, and Continuity Intention

62 THE ROLE OF GREEN SUKUK (ISLAMIC BONDS/ SHARIAH-COMPLIANT BONDS) IN ENHANCING INDONESIA ECONOMIC DEVELOPMENT STRATEGY IN THE NEW NORMAL ERA Ersi Sisdianto1 , Dakun2 , Anton Robiansyah3 , Moh.Sharil Bin Ahmad Razimi4 , Aisyah Luthfiah Afifah 5 Corresponding Email: [email protected] Universitas Islam Negeri Raden Intan Lampung 1,5 , STIE Dharma Agung, Bandung2 , Universitas Terbuka 3 , University Utara Malaysia4 Abstract. Purpose- This study aims to determine the significance of Green Sukuk in enhancing Indonesia's economic development strategy in the new normal era. Design/Methodology/Approach- The method employed was quantitative with forecasting. Furthermore, the researchers employed the least squares quantitative and historical analogy qualitative techniques. Findings- The study's findings indicate Green Sukuk's role in boosting Indonesia's economic development plan in the new normal era. Research Limitations/Implications- The implications of the study are likely to add to the body of knowledge linked to the function of Green Sukuk in enhancing Indonesia's economic growth strategy in the new normal era. Practical Implications- Increasing the number of issuances and contributions of State Sukuk (Islamic bonds/ shariah-compliant bonds) to APBN funding, with an annual average of roughly 30% of total Government Securities (SBN) financing. Originality/Value- – To the best of the researchers' knowledge, this is one of the first attempts to empirically study the function of Sukuk in boosting Indonesia's economic development strategy in the new normal era. Keywords: Green Sukuk, Development Strategy, Indonesian Economy, and the New Normal Era

63 EFFICIENCY OF BANK ACEH SYARIAH AND BANK NTB SYARIAH AFTER CONVERSION Faqih Wildan Hakim, Roikhan M. Aziz, Nur Hidayah [email protected], [email protected], [email protected] Abstract. This study aims to compare the efficiency levels of Islamic commercial banks using the Data Envelopment Analysis (DEA) and Hahslm Reflexivity Dynamics (HEFDYN) methods before and after the spin-off period from 2008 to 2021. The implementation of Law (UU) No. 21 of 2008 concerning Sharia banking requires conventional commercial banks (BUK) to separate their Sharia business units (UUS) and establish Sharia commercial banks (BUS) when the assets of the UUS reach at least 50% of the total assets of the parent bank or after 15 years from the enactment of the Law. This research adopts a quantitative approach and focuses on a case study of two converted banks, namely Bank Aceh Syariah and NTB Syariah. The research methodology involves employing the Data Envelopment Analysis with the VRS approach and the Hahslm Reflexivity Dynamics (HEFDYN) method. Based on the results of the DEA analysis, Bank Aceh Syariah successfully achieved a perfect efficiency value after undergoing conversion, demonstrating effective resource utilization and optimal operational performance. Conversely, Bank NTB Syariah experienced a slight decline in efficiency values, primarily attributable to decreased income variables and financing output in 2019. The HEFDYN analysis also revealed that although Bank Aceh Syariah attained perfect efficiency post-conversion, there is still potential for improvement, particularly in terms of financing growth. Similarly, Bank NTB Syariah, despite the decrease in efficiency values, has the opportunity to enhance its financial performance through targeted improvement efforts. Keyword: Efficiency, Convertion, DEA, HEFDYN

64 COMMUNITY DEVELOPMENT STRATEGY TOWARDS INDEPENDENT VILLAGE BY THE CONCEPT OF DEVELOPMENT IN ISLAMIC ECONOMY (STUDY IN LAMPUNG PROVINCE) Fatih Fuadi, M.SI 1 Lecturer at UIN Raden Intan Lampung1 Email: [email protected] Abstract. The Provincial Government of Lampung plays an important role in realizing an independent village, where they are responsible for economic progress, infrastructure, development and even education. Village independence in Lampung Province still needs to be improved. Based on the results of research conducted by the author both at the Community Empowerment Service (PMD) of Lampung Province and the community, especially village apparatus in Lampung Province, information was obtained that almost 100% of the programs in the village depended heavily on the Village Fund (DD) and ADD (Village Fund Budget). In addition, based on the poverty rate for Lampung Province it still needs to be pressed. Keywords: Development Strategy, Independent Village, Development Concept

65 DEVELOPMENT OF HUMAN RESOURCE QUALITY, COMPETITIVE ADVANTAGE OF MSMES WITH INNOVATION AS MEDIATION IN THE PERSPECTIVE OF ISLAMIC ECONOMICS Femei Purnamasari [email protected] Student Asia e University and Lecture Faculty of Economics and Islamic Business UIN Raden Intan Lampung – Indonesia Abstract. The company's capability in creating creativity starts from the presence of creative individuals, but that alone is not enough, a creative team/group is also needed so that in the end a creative organization will be created. So in this study the authors describe how the influence of training methods to competitive advantage in small and medium industries (IKM) , how is the direct influence of training methods on innovation , in increasing competitive advantage in Small and Medium Industries (IKM) , how does the indirect effect of competitive advantage on Small and Medium Industries (IKM) on innovation, how does the training method influence through competitive advantage on innovation, in Small and Medium Industries (IKM) .In analyzing the effect of independent variables on the dependent either partially or simultaneously, it is carried out in three stages of analysis, namely univariate , bivariate , and multivariate analysis , all of which are carried out using the Structural Equation Modeling ( SEM) Approach. The direct effect of training methods on competitive advantage The t - statistic value of training methods on competitive advantage 0.207 is smaller than t-table 1.96. This result explains that the p training no significant effect on competitive advantage. The direct effect of training methods on innovation the t-statistic value of training methods on innovation is 6,542 which is smaller than t - table 1.96. This result explains that training methods have a significant effect on innovation. The indirect effect of competitive advantage on Small and Medium Industries (IKM) on innovation through the Sobel hypothesis test and the results of the Sobel test calculations obtained a -statistic value of 0.208 because the tstatistic value obtained was 0.208 <1.985 with a significance level of 0.835 > 0.10 then prove that competitive advantage no significant effect on innovation. The indirect effect of the training method through competitive advantage on innovation, in Small and Medium Industries (IKM) with the results of the Sobel test calculation, obtained a -statistic value of 2.560 because the t value the statistic obtained is 2.560 > 1.985 with a significance level of 0.010 <0.10 so prove that Innovation (Z) capable mediate connection influence training methods against Competitive Advantage hypothesis 4 accepted Keywords: Human Resource Quality Development, Competitive Advantage, Small and Medium Industries, Innovation

66 THE EFFECT OF E-BUSINESS ON MSMES SALES IN THE MIDDLE OF PANDEMIC Ghina Asmalia1 , Muhammad Iqbal Fasa2 , Suharto3 1,2,3Islamic University Country of Raden Intan Lampung, Indonesia [email protected], [email protected], [email protected] Abstract. The end of 2019 was the beginning of the world's uproar due to the emergence of the corona virus outbreak (Covid-19). This virus is known to have first appeared in an animal and seafood market in the city of Wuhan, China, and in June 2021, has spread throughout the world causing more than 178 million confirmed cases and 3.9 million deaths. Not only has an impact on human health, Covid-19 has also devastated all aspects of life, including the economy. This is because the beginning of the system which required all people to stay at home to minimize and stop the spread of the virus destroyed the economy, even though the government provided assistance policies. The number of employees who were forced to be laid off from their jobs due to the bankruptcy of a company under their auspices, as well as the negative impact experienced by all MSMEs in Indonesia. UMKM or the abbreviation of Micro, Small and Medium Enterprises is a business venture that has a very negative impact due to the Covid-19 pandemic. This impact was caused by a decrease in the level of public consumption. MSMEs must be able to survive by finding solutions to declining consumer consumption levels and shifting consumer lifestyles to become more digital. E-commerce is electronic trading which includes sales and purchase transactions that are carried out online without meeting each other. E-commerce plays an important role in helping MSMEs survive during the pandemic because they can continue to carry out their sales activities even though they are hindered by regulations regarding large-scale social restrictions. This research is a qualitative descriptive research that explains phenomena and data and previous research, then draws conclusions from the existing problems. From the discussion, it can be concluded that the role of e-commerce in helping MSMEs during the pandemic is to increase MSME income, increase MSME sales, and as a marketing strategy and promotional media for MSMEs. Keywords: E-Business, UMKM

67 WAQF IN SOCIAL AND CULTURAL DIMENSIONS Ghina Ulfah Saefurrahman, M.E.Sy1 , Khodijah Amanah2 [email protected] , [email protected] Faculty of Islamic Economics and Business UIN Raden Intan Lampung Abstract. In fact, waqf has succeeded in funding Islamic civilization projects from time to time and in social and economic development, so waqf plays a good role in achieving the welfare of a just and prosperous society.One of the Islamic economic institutions that plays a very important role in empowering the people's economy is waqf. One of the goals of waqf itself is to create social justice for the people in line with the basic principles of the Indonesian state. The waqf process, starting from the wakif giving the waqf to be managed and providing benefits in accordance with the definition of waqf itself, is a kind of gift, the implementation of which is carried out by holding, so that it generates benefits but is not inherited in all its forms.

68 ANALYSIS OF FUNDAMENTAL FACTORS AFFECTING ISLAMIC BANK SHARE PRICES IN INDONESIA Gustika Nurmalia1 , Yudhistira Ardana2 [email protected] , [email protected] Universitas Islam Negeri Raden Intan Lampung1 Institut Agama Islam Negeri Metro2 Abstract. While investing in the stock market can generate profits, it can also generate losses. Understanding the impact of certain important components on stock prices can help investors make more profitable investment decisions. The study investigated the key components that influenced the price of sharia bank Indonesian shares. Secondary data used for research. The information comes from monthly financial statements compiled from June 2018 to December 2020. The study looked at the impact of the shock and long-term response of each variable on the stock price using the Vector Error Correction Model (VECM). In the long run, PER and ROE variables have a positive effect on the stock price, but EPS has a negative effect. Unlike other variables, DER and PBV do not affect the stock price. The main factor is the EPS, which has a big and positive impact on the stock price in the short term. DER and PER have a very negative impact on the value of stocks. PBV has a negative but non-significant impact, while ROE has a positive but not significant impact. Keywords: Fundamental Factor, Stock Price, Vector Error Correction Model

69 EXPLORING AN ASSISTED VILLAGE PROGRAM FOR ENHANCING UNIVERSITY’S ROLE ON COMMUNITY DEVELOPMENT IN INDONESIA [email protected] Faculty of Islamic Economics and Business UIN Raden Intan Lampung Abstract. Higher education institutions around the world are grappling with how to interact more thoroughly with their surrounding communities while also building an intellectual foundation for such involvement and merging the university's core missions of teaching, research, and community service. This research looks at how the concept of community participation has evolved in Indonesian higher education. The study focuses on the current situation and required features for community-engaged universities. The research findings are expected to provide a better understanding of how Indonesian colleges operate with their local communities. The article uses one Indonesian institution as a case study to demonstrate the methods and outcomes of incorporating community development into Indonesian higher education.

70 SPATIAL ANALYSIS OF THE EFFECT OF HALAL PRODUCT EXPORT AND IMPORT ON CURRENT ACCOUNTS IN OIC COUNTRIES Muhammad Iqbal Fasa1 , Leny Indahsari2 , Syamsul Hilal3 [email protected] , [email protected] Faculty of Islamic Economics and Business, Postgraduate Program of Islamic Economics, Universitas Islam Negeri Raden Intan Lampung 1,3 Postgraduate Student of Islamic Economics Universitas Islam Negeri Raden Intan Lampung2 Abstract. OIC countries are countries that have the highest development of the halal industry. Most of the export and import activities carried out by OKI are halal products. Exports and imports of the country's halal products will describe the condition of the current account surplus or deficit. The purpose of this study was to determine the spatial dependence on the current account and the effect of exports and imports of halal products on the current account. The method used is descriptive quantitative with spatial analysis. This research was conducted in 51 OIC countries in 2021 using secondary data. The independent variable values are obtained from ITC and the dependent variable is obtained from WDI. The results showed that there is a spatial autocorrelation in the current account, and the spatial autoregressive regression (SAR) results show that exports of halal products have a significant positive effect on the current account. Meanwhile, imports of halal products have a negative but not significant effect on the current account. Keywords: Spatial, Halal Export, Halal Import, Current Account Balance.

71 ANALYSIS OF HALAL TOURISM DEVELOPMENT ON ECONOMIC DEVELOPMENT IN INDONESIA Madnasir1 , Anisa Binar Cahyani2 [email protected] [email protected] Faculty of Islamic Economics and Business Universitas Islam Negeri Raden Intan Lampung Abstract. Halal tourism is part of the tourism industry that provides tourism services regarding Islamic rules. The rapid development of tourism has led to a new trend of developing halal tourism or halal tourism. However, its development is stillexperiencing several obstacles and challenges in various regions of Indonesia. This study aims to analyze the development ofhalal tourism and its impact on economic development in Indonesia. Halal tourism prioritizes fulfilling the basic needs of Muslims in tourist destinations, such as worship, purification, and traveling according to Sharia provisions. Potential trips made by Muslim tourists show a positive increase. The government through the Ministry of Tourism must immediately complete regulations related to the development of halal tourism, as well as produce standardization regarding the concept ofhalal tourism that will be implemented in Indonesia. Halal tourism development has a significant impact on Indonesia's economic development. This can be seen from the emergence of various types of businesses in tourist attraction locations, infrastructure improvements to and from tourist attraction locations, opening of new jobs, and increasing local revenue in various regions. Keywords: development of halal tourism, halal tourism, economic development

72 THE INFLUENCE OF UNEMPLOYMENT, INFLATION, AND POPULATION GROWTH ON ECONOMIC GROWTH IN LAMPUNG IN PROVINCE ISLAMIC ECONOMIC PERSPECTIVE Madnasir [email protected] UIN Raden Intan Lampung, Jl. Endro Suratmin No. 1 Sukarame Bandar Lampung , Lampung, Indonesia, (0721) 780887 Abstract. Economic growth shows that an area has been successful in exploring and empowering available resources. However, this is not always in accordance with reality, there are still problems such as unemployment, inflation, and population growth. This research method is quantitative with secondary data sources from the Central Bureau of Statistics on unemployment, inflation, population growth and growth which are then processed using SPSS 20 software . The results of the analysis in a manner partial , unemployment influential significant negative to growth economics , then inflation influential significant positive to growth economy , meanwhile growth resident influential negative to growth economy . Furthermore in a manner simultaneous state that unemployment, inflation and growth resident influential significant to growth economy in Lampung Province . Then according to economy I slam , unemployment No allowed , inflation give impact negative , and growth resident expected thing _ in Islam however with quality Good HR _ You're welcome own influence to growth economy. Keywords: Unemployment, Inflation, Population Growth, Economic Growth, Islamic Economics.

73 CRITICAL REVIEW OF ISLAMIC ECONOMIC THOUGHTS BASED ON THE PERSPECTIVE OF THREE SCHOOLS (MAZHAB): IQTISHADUNA, MAINSTREAM, AND ALTERNATIVE-CRITICAL Muhammad Iqbal Faculty of Islamic Economics and Business, State Islamic University Raden Intan Lampung, Indonesia Corresponding author: [email protected] Abstract. Islamic economics is a science that combines economics with the principles of Shariah. The development of Islamic thought and economics has started from the time of Rasulullah SAW, Sahabat until today. Regarding how the concept of Islamic economics is, three mazhabs have different views, namely: Iqtisaduna Mazhab. Mainstream mazhabs and Critical Alternative mazhabs. In writing this article aims to know the views of Islamic economics in the Iqtisaduna Mazhab, the Mainstream Mazhab, and the Alternative-Critical Mazhab. The three mazhabs have different backgrounds in criticizing the concepts of socialist and capitalist economics. The Iqtishaduna mazhab was pioneered by Baqir al-Sadr, this mazhab chose to replace the economic term with ‘iqtishaduna’; Mainstream mazhabs approach Western economic thought with an open heart and mind, not necessarily rejecting it completely, therefore there needs to be filtering and refinement of economic concepts; while the Alternative-Critical Mazhab is a spirit of criticism that invites that not only socialists and capitalists are criticized, Islamic economic thought should be criticized, because this mazhab argues that Islam must be true, but Islamic economics is not necessarily true. Keywords: Islamic Economics, Iqtishaduna, Mainstream, Alternative-Critical