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31	Halal industry and marketing	ABS-90
Travel Risk Perception and Travel Intention of Muslim Travelers: The Moderating Role of Islamic Motivation During COVID-19 Fitranty Adirestuty (a*) Rizky Maidan Ilmy (b*) Firmansyah Firmansyah (c*) a) Islamic Economics and Finance Pogramme, Universitas Pendidikan Indonesia Jalan Dr. Setiabudi No.229, Isola, Kec. Sukasari, Kota Bandung, Jawa Barat 40154 *fitranty[at]upi.edu b) Institut Agama Islam Darussalam (IAID) Ciamis. JL. Kyai Haji Ahmad Fadlil 1, Cijeungjing, Dewasari, Kec. Ciamis, Kabupaten Ciamis, Jawa Barat 46271 *rizkyilmy[at]iaid.ac.id c) Islamic Economics and Finance Pogramme, Universitas Pendidikan Indonesia Jalan Dr. Setiabudi No.229, Isola, Kec. Sukasari, Kota Bandung, Jawa Barat 40154 *firmansyah[at]upi.edu Abstract Purpose - The main objective in this study is to know the influence of travel risk relationship perception about Travel Intentions during the covid-19 pandemic, the influence of Islamic Motivational relationships on Travel Intentions during the covid-19 pandemic, and the absence of interference from Islamic Motivations that intend the relationship between travel risk Travel Intentions during the covid-19 pandemic. Design/methodology/approach - This study uses a quantitative approach, and data collection is conducted using questionnaires with a non-probability sampling method, namely convenience sampling. This study involved 147 samples with the characteristics of Muslim samples and living outside the Province of West Java. This study adopted a quantitative approach with PLS-SEM. Finding - Hypothetical test results show Travel Risk Perception negatively affects Travel Intention. Then on the variable Islamic Motivation has a positive influence on Travel Intention. Results, moderation variable testing, showed no significant influence on Travel Intention. Practical Implication - By knowing the factors that influence the Travel Intention of Indonesian people to visit destinations in West Java, it can be used as a basis for the government and halal industry players in determining marketing strategies to know the needs of Muslim consumers in terms of halal tourism. Originality/value - This study included the Islamic Motivation variable as a moderation variable between the influence of Travel Risk Perception on Travel Intention. Research on the influence of Travel Risk Perception, Islamic Motivation to know Travel Intention to West Java area of Indonesia has not been researched before, especially during covid-19. Keywords: Travel Risk Preception, Islamic Motivation, Travel Intention, Covid-19 Share Link | Plain Format | Corresponding Author (Fitranty Adirestuty)

32	Halal industry and marketing	ABS-101
Analysis of E-Tourism Development Strategy as Halal Tourism Promotion on Lombok Island Petty Graenita Glasiale Islamic Economics, Faculty of Economic Business at Airlangga University, Jalan Airlangga No.4 - 6, Kota Surabaya, 60115, Indonesia *petty.graenita.glasiale-2019[at]feb.unair.ac.id Abstract Tourism has long been one of the industries that bring in foreign exchange for a country, including Indonesia. To achieve this goal, the government has planned the development of Indonesian tourism marketing. With advances in information and communication technology, the Indonesian government is trying to utilize information technology as a means of promoting Indonesian tourism so as to enable potential tourists to gain access to the latest information about tourist destinations in Indonesia. Lombok Island is one of the tourist destinations because of its natural beauty and the many tourist objects on the island of Lombok such as nature tourism, beach tourism, cultural tourism, and culinary tourism. The purpose of this research is to see and analyze the development of e-tourism in Lombok Island as a way to promote tourism on Lombok Island. The analytical technique used in this study is a SWOT analysis technique by looking at internal factors (strengths and weaknesses) and external factors (opportunities and threats) related to the development of e-tourism in Lombok Island. The results of this study can be used by the government or related parties in determining the direction of tourism development on Lombok Island. Keywords: Tourism, Marketing, SWOT Analysis Share Link | Plain Format | Corresponding Author (Petty Graenita Glasiale)

33	Health care and wellbeing	ABS-55
ANALYSIS THE IMPACT OF RELAXATION POLICY DURING THE COVID-19 PANDEMIC ABOUT FINANCING ISSUES ON BANK SYARIAH INDONESIA KC JEMUR HANDAYANI Qashiratuth Tharfi Aini Islamic Economics Department, Faculty of Economics and Business, University of Airlangga Abstract This research is motivated by the existence of a relaxation policy during the Covid-19 pandemic to non-performing financing. This policy occurs because the customer cannot afford it pay its obligations to banks, as a result of the weakening of the economic community which results in a decrease in their income. The purpose of the research are: to find out how the condition of non-performing financing in Islamic Banks Indonesia and to find out what the impact before & after Covid-19 on non-performing financing at Indonesian Islamic Banks. This research is a quantitative research with a comparative type of collection technique The data is done by interview and documentation. As for data analysis techniques carried out using descriptive statistics and inferential statistics with using normality test and independent sample t-test. Keywords: Indonesian Islamic Bank, Impact of Covid-19, Problem Financing, Relaxation Share Link | Plain Format | Corresponding Author (Qashiratuth Tharfi Aini)

34	Health care and wellbeing	ABS-59
Analysis of the Impact of the Covid-19 Pandemic on the Open Unemployment Rate In An Islamic Economic Perspective Lailatul Qamariyah faculty of economics and business, Airlangga, gubeng, surabaya Abstract This study was conducted with the aim of knowing the impact of the COVID-19 pandemic on the open unemployment rate from an Islamic economic perspective. The data collection method in this study is Library Research with a qualitative approach. The data used is secondary data. This research shows that the impact of the Covid-19 pandemic and the PSBB policy is that Indonesia is experiencing a slowdown in economic growth due to limited economic activities. In fact, many workers are laid off, causing the unemployment rate to increase drastically and will indirectly increase poverty. In the Islamic economy, the zakat instrument is a solution to reduce the unemployment rate due to the covid-19 pandemic. Keywords: Covid-19, unemployment, zakat. Share Link | Plain Format | Corresponding Author (Lailatul Qamariyah)

35	Health care and wellbeing	ABS-93
SOCIAL ISLAMIC FINANCING AND PSYCHOLOGICAL WELL-BEING Irni Sri Cahyanti, Ulfah, Endi Suhendi Universitas Islam Nusantara Abstract Purposes: Psychological well-being can be developed by implementing Islamic social finance such as zakat, infaq, sadaqah and waqf. The purpose of this study is to explain the relationship of Islamic social finance with psychological well-being. Methods: This study is a qualitative descriptive study using a literature study. The data sources used include books, national and international journals related to research Results: The results of this study explain the relationship between the dimensions of psychological well-being in Islamic social finance including the dimension of self-acceptance, the dimension of positive relationships with others, the dimension of autonomy, the dimension of environmental mastery, the dimension of life goals, and the dimension of self-development. Conclusion and suggestion: Islamic Social Finance plays an important role in achieving falah in its achievement inseparable from psychological well-being because it will support the achievement of maqashid al-sharia. In supporting this, it is for philanthropic institutions to further improve the quality of services both in the field of collecting and distributing Islamic social funds that support the creation of psychological welfare. Keywords: Islam Social Finance, Phsychological Well-Being Share Link | Plain Format | Corresponding Author (Irni Sri Cahyanti)

36	Health care and wellbeing	ABS-94
SOCIAL ISLAMIC FINANCING AND PSYCHOLOGICAL WELL-BEING Irni Sri Cahyanti, Ulfah, Endi Suhendi Universitas Islam Nusantara Abstract Purposes: Psychological well-being can be developed by implementing Islamic social finance such as zakat, infaq, sadaqah and waqf. The purpose of this study is to explain the relationship of Islamic social finance with psychological well-being. Methods: This study is a qualitative descriptive study using a literature study. The data sources used include books, national and international journals related to research Results: The results of this study explain the relationship between the dimensions of psychological well-being in Islamic social finance including the dimension of self-acceptance, the dimension of positive relationships with others, the dimension of autonomy, the dimension of environmental mastery, the dimension of life goals, and the dimension of self-development. Conclusion and suggestion: Islamic Social Finance plays an important role in achieving falah in its achievement inseparable from psychological well-being because it will support the achievement of maqashid al-sharia. In supporting this, it is for philanthropic institutions to further improve the quality of services both in the field of collecting and distributing Islamic social funds that support the creation of psychological welfare. Keywords: Islam Social Finance, Phsychological Well-Being Share Link | Plain Format | Corresponding Author (Ulfah Ulfah)

37	Health care and wellbeing	ABS-102
Principles of Maqashid Sharia in The Management of Village Funds for The General Welfare of The Village Community Azhar Alam (a,b*), Sri Herianingrum (b), Muhamad Nafik Hadi Ryandono (b), Dewi Novia Amalia Sholihah (a) a) Faculty of Islamic Studies, Universitas Muhammadiyah Surakarta, Jalan Ahmad Yani Pabelan Surakarta, Indonesia *aa123[at]ums.ac.id b) Department of Islamic Economics, Universitas Airlangga, Jl. Airlangga 4-6 Surabaya, Indonesia Abstract This research aims to explain the application of maqashid shari^ah principles in the management of village funds for the community^s general welfare by taking a case study in Kepuk village, Bangsri, Jepara Regency. The study used qualitative methods with data sources from the author, interviewing two respondents and five sources and documentation in depth. Based on the research results in Kepuk Village, not all of the Village Fund management has touched on the five principles of Maqashid Sharia Village Fund Management carried out accommodates three principles out of a total of five Maqashid Syariah: 1. Hifz Aql (keeping intellect) includes culinary training, fertilizer manufacturing, and early childhood education operations, 2. Hifz Mal (safeguarding property) through the construction of drainage, asphalt, and information generation, 3. Hifz Nafs (keeping the soul) through activities supporting health and feeding toddlers and the elderly. The existence of this village fund is beneficial for the daily activities of the village community. The village government is expected to apply other Maqashid Sharia principles in using village funds, such as Hifz Din by holding religious activities and Hifz Nasl by empowering village officials to oversee the association of young people Keywords: village funds- maqashid sharia- Islamic economics, Indonesia Share Link | Plain Format | Corresponding Author (Azhar Alam)

38	Income gap and poverty	ABS-9
THE EFFECT OF GDP, ZAKAT, AND INFAQ SHADAQAH ON-DEMAND FOR MONEY AND THEIR RELATIONSHIP TO INCOME AND POVERTY IN INDONESIA Eva Misfah Bayuni* Shari^a Banking Program, Faculty of Shari^a, Universitas Islam Bandung Jl. Tamansari 24-26 Kec. Bandung Wetan Kota Bandung 40116 *evambayuni[at]gmail.com Abstract This study aims to determine the effect of macroeconomic variables, Zakat and Infaq Shadaqah on money demand in Indonesia. The used data is secondary data from the 2010-2019 time series. The method of this research is using Autoregressive Distributed Lag (ARDL). E-views 9 program is used for processing data. The results of the LM test on the M0 show that there is no autocorrelation problem in the estimated M0 ARDL. Based on the short-term ECM estimation of the M0, several variables have significant values that affect the demand for money. These variables are significant GDP at lag 2 with a significant level of 10%, Zakat is significant at a significant level of 1% and Infaq Shadaqah is significant at lag 1 and 2 with a significant level of both 5%. While the ARDL estimation results show that the variables of GDP, Zakat, and Infaq Shadaqah significantly affect the demand for money in the long term at 1%, 1, % and 10% levels. Furthermore, GDP has a positive effect on income distribution and a negative on poverty. However, the current increase in GDP is considered not in favor of the poor. Zakat also has a significant negative effect on poverty while Infaq Shadaqah also has a negative but not significant effect. Keywords: Money Demand- GDP- Zakat- Infaq Shadaqah Share Link | Plain Format | Corresponding Author (Eva Misfah Bayuni)

39	Income gap and poverty	ABS-23
Productive Zakat as an Instrument of Poverty Reduction for People of Productive Age Risma Savhira Dwi Lestari (a*) Nailul Author (b) a) Universitas Airlangga b) Universitas Airlangga Abstract The purpose of this study is to provide recommendations for the application of productive zakat as an instrument of poverty alleviation for people of productive age and provide a choice of several productive zakat schemes. This study uses a qualitative method by using literature studies to describe productive zakat schemes to alleviate poverty aimed at people of productive age. From these results, it is hoped that the productive zakat scheme can really have an effect on alleviating poverty. The implication of this research is to be able to build the mustahik^s mindset to try and work hard, so that mustahik can be empowered in their economy and become muzakki. Keywords: Productive zakat, poverty, mustahik, muzakki. Share Link | Plain Format | Corresponding Author (Risma Savhira Dwi Lestari)

40	Income gap and poverty	ABS-31
Zakat as Islamic Philanthropy Against Poverty Indicators in Indonesia During Covid-19 Pandemic Adzra Taqiyyah (a*) a) Department of Sharia Economics, Faculty of Economics and Business, Airlangga University, Surabaya, Indonesia *adzra.taqiyyah-2021[at]feb.unair.ac.id Abstract The COVID-19 pandemic has caused a decline in people^s social welfare. Islamic economics utilizes zakat as part of Islamic philanthropy in overcoming poverty the problem. This research uses a literature study method with a approach qualitative. This study aims to analyze zakat and poverty in poor conditions before and after the pandemic as well as analyzing the role of zakat as Islamic philanthropy towards poverty. The results of this study reveal that zakat plays a role in the economy through distribution and distribution by the National Amil Zakat Agency (BAZNAS) as Islamic philanthropy that helps economic recovery during the Covid-19 pandemic in improving the quality of life of mustahik while reducing income inequality so that it has implications for poverty alleviation and the achievement of people^s welfare. Keywords: Zakat, Philanthropy, Pandemic, Poverty Share Link | Plain Format | Corresponding Author (Adzra Taqiyyah)

41	Income gap and poverty	ABS-40
Poverty in Islamic Perspective: Bibliometrics Analysis Based on Scopus Database Aas Nurasyiah(1), Sri Yayu Ninglasari(2), A. Jajang W. Mahri(3) and Neni Sri Wulandari(4) (1,3,4) Departement of Islamic Economic and Finance, FPEB UPI (2) Institut Teknologi Surabaya Abstract This study aims to map poverty in Islamic perspective research development by analyzing bibliometric characteristics on articles indexed by Scopus. We employed bibliometric analysis using RStudio with ^biblioshiny^ and Vosviewer. This study shows patterns of co-authorship, document citations, keyword co-occurrence, and thematic evolution. We demonstrate the literature^s influence by examining its document type, yearly publishing rate, journals, and research area. The evaluation of research on poverty in Islamic perspective includes 73 documents by 155 authors affiliated with 110 organizations in 95 countries. The most commonly used word in poverty in Islamic perspective research are ^poverty^ and ^Islam.^ The papers published mostly cover the fields of social sciences. This study is expected to provide a detailed bibliometric analysis of the poverty in Islamic perspective evolution. Future research needs to map research trends and explore more topics related to the poverty in Islamic perspective theoretically and practically to be developed and researched further, especially microfinance, Islamic finance, zakat, and female. Keywords: Poverty, Islamic perspective, Bibliometric, Scopus, Biblioshiny, VOSviewer Share Link | Plain Format | Corresponding Author (Aas Nurasyiah)

42	Income gap and poverty	ABS-47
Perspektif Wakaf Uang di Kota Bengkulu Hamilatul Hasanah Putri Universitas Airlangga Abstract This research is a qualitative study that aims to determine the level of understanding and views of the people of Bengkulu City about the cash waqf and public views about cash waqf as a solution in alleviating poverty in the Bengkulu City. The data used are primary data obtained through questionnaires distributed directly or indirectly (questionnaire online) Keywords: cash waqf, perspective, poverty alleviation programs Share Link | Plain Format | Corresponding Author (Hamilatul Hasanah Putri)

43	Income gap and poverty	ABS-66
Zakat as an Instrument to Alleviate Poverty Due to Covid in the Java Island Zahriya Nurul Aini (a*), Donna Vanny Araminta (b) a) Islamic Economics Departement, Faculty of Economics and Business, Airlangga University, Surabaya, Indonesia *zahriya.nurul.aini-2021[at]feb.unair.ac.id b) Islamic Economics Departement, Faculty of Economics and Business, Airlangga University, Surabaya, Indonesia Abstract Zakat is considered to be able to overcome poverty problem due to Covid-19 pandemic. This research was conducted with the aim of analyzing the relationship between the development of active cases of Covid-19 in the Java island using macroeconomic indicators, namely the level of poverty and knowing the role of zakat as an instrument to overcome poverty. This study uses a literature study method with a qualitative approach. The data used in this study is secondary data obtained from journals, documentation books, and sites accessed via the internet related to research problems. The results of this study indicate that zakat plays an important role in alleviating poverty. Zakat as one of the instruments to achieve the goals of socio-economic justice and the distribution of wealth and income, the Covid-19 pandemic has caused the economies of various affected countries to decline drastically. Zakat is considered to be able to overcome this problem. Keywords: Zakat, Poverty, Covid-19 Share Link | Plain Format | Corresponding Author (Zahriya Nurul Aini)

44	Income gap and poverty	ABS-78
SOCIO-ECONOMIC IMPACT ANALYSIS OF THE DEVELOPMENT OF MATARAM CITY JOGJA APARTMENTS IN SARIHARJO VILLAGE, NGAGLIK SUB-DISTRICT, SLEMAN DISTRICT IN ACCORDANCE TO MAQASHID SHARIA PERSPECTIVE M. Qudsi Faudzi, Arga Radian Darmawan, Ahmad Fadlur Rahman Bayuny Departement of Islamic Economics, Universitas Airlangga Abstract Due to the agglomeration of villages into cities for economic expansion, land is becoming scarcer, which results in an increase in the number of vertical houses. As a result, this increase has an indirect socioeconomic effect on the area surrounding apartments. In order to assess the socioeconomic impact from the standpoint of maqashid sharia in the Mataram City Jogja Apartment at Sariharjo Village, Ngaglik District, Sleman, this study employs a qualitative methodology that includes interviews and field observations. The use of the maqashid sharia measurement is based on the population of Sleman which is 90% more Muslim and the largest population growth is in Ngaglik District with a percentage of 2.25% per year. The results of this study indicate that the Mataram City Jogja Apartment has a positive socio-economic impact on Sariharjo Village sequentially on the variables of soul, generation, intelligent, religion, and property. This is because from the beginning the construction of this apartment was intended to provide a comfortable alternative for students and workers from outside the city to the Sleman. Religion and property are the last factor, because they support the basic needs of the residents and the surrounding community. The availability of these two factors is maintained because they are the main factors causing the purpose of the apartment being built (comfort). Keywords: economics, development, Islamic development economics, agglomeration, settlements, flats, apartments, socio-economic, maqashid sharia. Share Link | Plain Format | Corresponding Author (Moh. Qudsi Fauzi)

45	Income gap and poverty	ABS-79
Analysis of Ibn Khaldun^s Sustainable Economics in G20 Countries from 2000 to 2019. Shoffan Maulana Faculty of Economics and Business, Airlangga University Jalan Airlangga No. 4-6, 60115, Surabaya City, East Java shoffan.maulana-2021[at]feb.unair.ac.id Abstract The purpose of this study is to investigate the factors of sustainable economic growth using the neo-classical model of economic growth by Ibn Khaldun. This model consists of five variables: labor, capital accumulation, agriculture, trade, and inflation from 2000 to 2019. This study employs panel data regression analysis with G20 member countries. The results show that the five variables significantly affect economic growth in G20 countries. Based on this research, we can say that Ibn Khaldun^s theory of sustainable economic growth is still applicable, especially in big countries like the G20 countries. Keywords: Sustainable economic, economic growth, trade, capital, labor Share Link | Plain Format | Corresponding Author (Shoffan Maulana)

46	Income gap and poverty	ABS-86
EMPOWERMENT OF MSME ACTORS THROUGH THE PROGRAM OF PNM MEKAAR SHARIA IN SERIBANDUNG VILLAGE, SOUTH SUMATERA Rinol Sumantri, M. Iqbal, Madania Agustina UIN Raden Fatah Palembang Abstract PNM Mekaar Syariah is considered to be one of the strategic solutions for the government in developing access to capital for MSME players spread throughout Indonesia. Therefore, this study aims to find out how the role of PNM Mekaar Syariah in increasing MSMEs in Seribandung Village, South Sumatra. The method used in this research is qualitative with the type of field research. Data were collected through observation, interviews and documentation to see the validity of the data using source triangulation. Data analysis was carried out by means of data reduction, data presentation, and drawing conclusions. The results of the research found: 1) Mekaar Syariah^s PNM program played a role in increasing MSME turnover by providing capital assistance, mentoring and business development to underprivileged mothers in Seribandung village, 2) In dealing with obstacles related to MSME empowerment, PT. Permodalan Nasional Madani (Persero) Tanjung Batu Branch in increasing MSME turnover, namely from the Account Officer himself who is sometimes uncooperative in the customer service process which results in loan abuse by customers. Another obstacle that is often faced by Account Officers when the Weekly Group Meeting (PKM) is held is due to the large number of customers who do not attend or are late, as a result, the time that has been calculated for PKM in other groups will be reduced. Keywords: PNM Mekaar Syariha, Program, MSME Share Link | Plain Format | Corresponding Author (Rinol Sumantri)

47	Income gap and poverty	ABS-88
The Effectiveness of Monetary Policy in Conventional and Sharia Perspectives on Inflation in 2015-2020 Neni Sri Wulandari (a*), Mega Rachma Kurniaputri (b), Raditya Sukmana (c), Yoga Tantular Rachman (d) a) Doctoral Student Islamic Economic, Faculty of Economic and Business, Airlangga University b) Departemen Pengaturan dan Perizinan Perbankan Syariah, Otoritas Jasa Keuangan c) Faculty of Economic and Business, Universitas Airlangga d) Faculty of Economics, Widyatama University Abstract The purpose of this study is to analyze the transmission mechanism of the dual monetary system applied in Indonesia to inflation in 2013 - 2020. The data in this study are sourced from Bank Indonesia and the Financial Services Authority in the form of time series which are then processed using the Vector Error Correction Model. The results show that conventional monetary policy through Bank Indonesia Certificates has a significant negative effect on inflation, while Sukuk has a significant positive effect on inflation. Meanwhile, through the Impulse Response Function (IFR) and Forecast Error Variance Decomposition (FEVD), it is known that conventional monetary policy is faster in controlling inflation than sharia monetary policy. Keywords: Inflation, Monetary Policy, Islamic Economic System, Economics System Share Link | Plain Format | Corresponding Author (Mega Rachma Kurniaputri)

48	Income gap and poverty	ABS-99
INEQUALITY AND CONCENTRATIO OF WEALTH: CRITICAL REVIEW OF SHARE HOLDING STRUCTURE ON INDONESIAN STATE-OWNED ISLAMIC BANKS Cinantya Sriyono Putri- Firdan Thoriq Faza Universitas Airlangga Abstract Purposes: In modern economic discourse, inequality and concentration of wealth have emerged as one of the main causes of instability and crisis. Unfortunately, although the Islamic banking industry has emerged as sharia-compliant banking, it still does not seem to be a concern about the existence of inequality and the concentration of wealth reflected in the ownership of shares in Bank Syariah Indonesia (BSI). This paper aims to explore the issue of inequality and concentration of wealth in the context of Islamic finance industry, especially Islamic banking. Methods: Using library studies and secondary data this research highlights these issues based on Indonesia^s experience as it has just merged from several Islamic banks in Indonesia into 1 called BSI. Results: BSI has not applied Islamic values and principles about the prohibition of concentration of wealth on a handful of parties only, which is reflected in the concentration of share ownership in Bank Syariah Indonesia by conventional banking up to 93%. The reduction in wealth concentration is not enough only be solved by redistribution of income through the Islamic alm methods but by means of the distribution of company shareholdings by the public. Conclusion and suggestion: In order to increase the level of distribution of shareholdings at the public level, BSI can carry out corporate actions such as right issues, conduct ESOP programs, sell shares owned by parties concentrated in the exchange so that ownership by the public can increase. The government can also participate by issuing a policy of increasing the free float trade threshold and tax incentive policy for companies that are not concentrated in their shareholdings. Keywords: Ownership structure, Concentration of wealth, Economic inequality, Islamic Bank Share Link | Plain Format | Corresponding Author (Firdan Faza)

49	Islamic accounting, auditing, and performance changes	ABS-1
Optimizing the Intermediary Function of Zakat Institution Using Analytical Network Process Benefit Opportunity Cost Risk (ANP BOCR) Approach Tika Widiastuti- Siti Zulaikha- Eko Fajar Cahyono- Imron Mawardi- Muhammad Ubaidillah Al Mustofa- Nikmatul Atiya Faculty Economic and Business, Universitas Airlangga Abstract This study analyzes the optimization of the intermediary function of zakat institutions in East Java Province based on Zakat Core Principles (ZCP) through the development of priority solutions and strategies in the short and long term. This qualitative study employs the Analytical Network Process (ANP) method with Benefit, Opportunity, Cost, and Risk (BOCR) analysis. This study found that increasing transparency and accountability of reports become the prioritized solution in zakat collection management. Strengthening mandatory zakat regulations becomes the strategy with the highest priority in the collection and distribution management, both in the short and long term. Zakat Institutions need to optimize the available resources to provide the best benefits for the mustahiq. This study determines the best strategy for optimization of intermediary functions of zakat institutions based on ZCP by considering the BOCR of the proposed strategy in the short and long term Keywords: Optimization- Zakat Core Principles- Sustainable Development- Zakat Share Link | Plain Format | Corresponding Author (Tika Widiastuti)

50	Islamic accounting, auditing, and performance changes	ABS-17
SHARIAH SUPERVISORY BOARD OF ISLAMIC BANKING IN INDONESIA: MEASUREMENTS AND ITS EFFECTS ON FINANCIAL PERFORMANCE Himmatul Kholidah (a,f), Hanifiyah Yuliatul Hijriah (b,g*), Bani Alkausar (c), Nisful Laila (d), Muhammad Ubaidillah Al Mustofa (e) a,b,c) Business Department, Faculty of Vocational Studies, Universitas Airlangga. d) Islamic Economics Department, Faculty of Economics and Business, University of Airlangga e) Department of Development Studies, Institut Teknologi Sepuluh Nopember f,g) Doctoral Program of Islamic Economics, Faculty of Economics and Business, Universitas Airlangga *hanifiyah.y.hijriah[at]vokasi.unair.ac.id Abstract Purposes: This study aims to empirically test the Islamic governance of Islamic banks which are reviewed based on the indicators of the Shariah Supervisory Board (SSB) on the financial performance of Islamic banking in Indonesia. In view of the lack of availability of regulations that regulate optimal standards and minimum structure of SSB in Islamic banks, this needs to be studied further on these conditions empirically. Methods: This research is quantitative based research. This study examines the relationship between SSB size, SSB cross-membership, SSB educational qualification, SSB expertise and financial performance using sample of 14 Islamic banking for the period 2014-2020. The analysis technique in this study uses Multiple Regression Analysis. Results: The results showed that the SSB Size, Education, Financial and Accounting Expertise could not contribute to the financial performance of Islamic banking, Meanwhile, Cross-Membership negatively affects the dependent variable. In general, the performance of Islamic banking showed a satisfactory financial performance with a relatively low risk of failure. The result indicates the low contribution of SSB in directing the managerial activities of Islamic banking. Most SSB in Islamic banking has a background contrary to the background of banking management and finance. Conclusion and suggestion: This study tries to present a portrait of SSB for Islamic banking performance so that the results of the study can be a recommendation for the government and policy makers to pay attention to SSB and its competence to assist the development of Islamic banks through clear and comprehensive regulations. Keywords: Shariah governance- financial performance- Islamic banking- shariah supervisory board- financial sustainability Share Link | Plain Format | Corresponding Author (Hanifiyah Yuliatul Hijriah)

51	Islamic accounting, auditing, and performance changes	ABS-20
The Influence of Islamic Corporate Governance (ICG) and Intellectual Capital (IC) on the Performance of Islamic Commercial Banks (BUS) in Indonesia Siti Komala, Rumaisah Azizah Al Adawiyah, Kusnendi Faculty of Economics and Business Universitas Pendidikan Indonesia Jl. Dr. Setiabudhi No. 229, Bandung City, Indonesia sitik12[at]upi.edu, kusnendi[at]upi.edu, rumaisah.azizah[at]upi.edu Abstract The performance of Conventional Commercial Banks for the last 5 years has been higher than the performance of Islamic Commercial Banks. This means, that until now the performance of Islamic Commercial Banks in Indonesia is still low compared to the performance of Conventional Commercial Banks. Therefore, this study aims to analyze the influence of Islamic Corporate Governance and Intellectual Capital on the performance of Islamic Commercial Banks in Indonesia. The method used in this research is quantitative with descriptive causality design. In this study using purposive sampling technique with a total sample of eleven Islamic Commercial Banks. The cencus method used in this research is in the range of 2017-2020. Thus, the number of observations of 11 Islamic Commercial Banks for 4 years obtained 44 unit analysis. The data were analyzed using the SEM-PLS analysis method and the tools used were SmartPLS 3. Islamic Corporate Governance and Intellectual Capital has been well implemented by Islamic Commercial Banks in Indonesia. The results of the study indicate that Islamic Corporate Governance has an significant positive effect on the performance of Islamic Commercial Banks in Indonesia. Meanwhile, Intellectual Capital has an significant negative effect on the performance of Islamic Commercial Banks in Indonesia. Thus, Islamic Commercial Banks can examine the factors that can affect performance by paying attention to Islamic Corporate Governance and increasing Intellectual Capital. The implication of this research is that it can contribute to the development of Islamic economics in the field of Islamic banking, especially Islamic Commercial Banks in Indonesia. Keywords: Islamic Corporate Governance, Intellectual Capital, performance of Islamic Commercial Banks Share Link | Plain Format | Corresponding Author (Siti Komala)

52	Islamic accounting, auditing, and performance changes	ABS-26
Unethical Practices Islamic Charities in Indonesia: Management or Systematic? Firdan Thoriq Faza- Cinantya Sriyono Putri Universitas Airlangga Abstract In the last five years, there have been at least two criminal cases of Islamic charities in Indonesia that have made national headlines, namely fundraising for extreme groups and private interests. This paper aims to highlight the existence of Islamic charities in Indonesia, the unethical practices of fundraising and distribution processes. It also examines regulatory weaknesses and offers recommendations to reduce these unethical practices. The data used is secondary taken from newspapers, magazines, journals, research reports, and books. This paper discusses the unethical actions of Islamic charities operators and the inability of regulations to take preventive action. Keywords: Islamic Charities- Unethical Practices- Fraud Share Link | Plain Format | Corresponding Author (Firdan Faza)

53	Islamic accounting, auditing, and performance changes	ABS-32
Analysis of The Efficiency of Sharia Rural Banks on East Java Province in 2020-2021 Vira Alifia Almanda (a*), Nisful Laila (b) a) Faculty of Economics and Business, Universitas Airlangga Jalan Airlangga No. 4-6, Surabaya 60286, Indonesia *vira.alifia.almanda-2018[at]feb.unair.ac.id b) Faculty of Economics and Business, Universitas Airlangga Jalan Airlangga No. 4-6, Surabaya 60286, Indonesia Abstract This study aims to determine the efficiency of BPRS in East Java Province in 2020-2021. This study was based on quantitative research using Data Envelopment Analysis (DEA) method with intermediation approach. . Input variables used are total financing, third party funds and operating expenses. Meanwhile, theoutput variables that being used were total revenue. Output-oriented efficiency measurements were used in this study, assuming Constant Return to Scale (CRS) and Variable Return to Scale (VRS). The results of this study show the value of the efficiency of BPRS in East Java province fluctuates every quarter. This study found that there is no BPRS that has a value of 100% efficient in the vulnerable period of the study. The results of DEA using CRS assumption, there are 5 of 21 BPRS (23,8%) have reached the maximum efficiency value of 1. While using the assumption of VRS there are 9 of 21 BPRS (42,8%) ever achieve maximum efficiency in the form of 1. The average value of BPRS efficiency assuming CRS is 0.66 and VRS is 0.71. Overall, BPRS management can improve its efficiency by reducing operating expenses, and increasing total financing, third party funds, and operational revenue. Inefficiency BPRS can refer to 8 BPRS that have been efficient as a benchmark to achieve efficient targets. Keywords: Efficiency, Sharia Rural Bank, Data Envelopment Analysis, Constant Return to Scale, Variable Return to Scale. Share Link | Plain Format | Corresponding Author (Vira Alifia Almanda)

54	Islamic accounting, auditing, and performance changes	ABS-33
QUALITY OF SHARIA BANKING FINANCING DURING THE COVID-19 PANDEMIC INFLUENCED BY THE BEHAVIOR OF INDONESIAN COMMUNITY Nurlianti Candradewi Universitas Airlangga Abstract This study aims to examine: 1) To examine and analyze the effect of the Covid 19 pandemic on the quality of Islamic banking financing in Indonesia. 2) To test and analyze the restructuring carried out in sharia financing during the Covid 19 pandemic conditions. 3) To examine and analyze the influence of Indonesian people^s behavior on bank financing held during the Covid 19 pandemic. This research was conducted on all Islamic banking in Indonesia, both general and regional Islamic banks by comparing the quality of financing during the Covid 19 pandemic to those before the Covid 19 pandemic. The method used for data collection is the census method by taking all population units, namely all Islamic banking in Indonesia. The analysis was carried out using a quantitative approach complemented by qualitative analysis and intuitive analysis. Based on the results of data analysis, it was concluded that the Covid 19 pandemic and the behavior of the Indonesian people had a significant effect on the quality of Islamic banking financing in Indonesia. In addition, it is proven in the norms of the Qur^an as a manifestation of the sale and purchase contract as well as profit sharing that Islamic banking has implemented in Indonesia. The findings of this study support the theory of TSR and ANP proposed by Wildan Sanjoyo which says that humans basically have causes and effects to achieve well being, depending on their priority behavior in dealing with a condition. Keywords: Islamic banking- quality of financing- community behavior- Covid-19 pandemic. Share Link | Plain Format | Corresponding Author (Nurlianti Candradewi)

55	Islamic accounting, auditing, and performance changes	ABS-35
Zakat on Business Entities and their Tax Treatment Muhammad Ali Nuruddin,Tika Widiastuti Department of Islamic Economics Faculty of Economics and Business Airlangga University Surabaya Abstract The focus of this paper^s discussion is on zakat on business entities and their tax treatment, whether the zakat clause as a deduction from taxable income is regulated in Law No. 23 of 2011 concerning zakat management and Law Number 36 of 2008 concerning fourth Amendment to Law Number 7 of 1983 concerning Income Tax. This research uses a case study research approach where the business entities that are sampled are companies engaged in property services whose income tax calculations are final and companies in the trading sector whose tax calculations use Article 17 of the Income Tax Law. The results of this study will show whether corporate zakat paid by business entities will be able to reduce the tax payable. Keywords: business entity zakat, taxable income, final income tax, tax payable Share Link | Plain Format | Corresponding Author (MUHAMMAD ALI NURUDDIN)

56	Islamic accounting, auditing, and performance changes	ABS-42
ANALYSIS OF ISLAMIC BANK FINANCIAL PERFORMANCE IN ASIA: SHARIA CONFORMITY AND PROFITABILITY (SCnP) APPROACH Aneu Cakhyaneu (a*), A.Jajang W. Mahri (a), Ira Sintia (a) a) Universitas Pendidikan Indonesia, Jl. Dr. Setiabudhi No. 229 Bandung *aneufpeb[at]upi.edu Abstract The performance of Islamic banks in Asia in 2020 experienced fluctuating from the previous year, which was allegedly due to the arrival of the Covid 19 outbreak that occurred in the first quarter of 2020 which hit all countries in the world. This study aims to describe how the per-formance of islamic banks in Asia based on the Sharia Conformity and Profitability (SCnP) approach in 2016-2020. The research method used is descriptive quantitative with panel data analysis while the sampling technique is purposive sampling as many as 10 islamic commer-cial banks in Asia. The financial performance of islamic banks is measured by two approach-es namely sharia conformity (profit sharing ratio, islamic invesment ratio, islamic income ratio) and profitability measures (return on asset, return on equity, net profit margin). The results of research based on sharia conformity show that the average islamic banks in Asia have the good performance with Bank Meezan Pakistan having the highest sharia conformi-ty score. As for the profitability approach, the average of islamic banks in Asia showed a fair-ly good performance with the highest profitability score at Brunei Islamic Bank on period 2016-2020. Based on the calculation of sharia conformity and profitability, the average of islamic banks in Asia is in the upper right quadran category. This indicates that islamic banks have good performance with a high level of sharia compliance and profitability. The implica-tion of this research is that islamic banks must be able to maintance a balance between the achievement of sharia goals and the level of profitability so that in carrying out its business activities banks dot not only gain profits in the world but also the blessings of achieving the goals of sharia eventually they bring fallah for others. Keywords: Financial Performance, Sharia Conformity and Profitability (SCnP), Profit Sharing Ratio, Islamic Invesment Ratio, Islamic Income Ratio, Return on Asset, Return on Equity, Net Profit Margin Share Link | Plain Format | Corresponding Author (Aneu Cakhyaneu Aneu)

57	Islamic accounting, auditing, and performance changes	ABS-54
Implementation of Islamic Economics against Growth Economy in Insurance in Indonesia as a Pluralist Country (Study Case in Surabaya City Sharia Insurance) (a) Safira Arsyadin Hapsari University of Airlangga, Kampus B. Jl. Airlangga No. 4 Surabaya 60286 Abstract Study this aim response people who adhere to non-Islamic religions when patented policy Islamic economics. Specifically, insurance sharia in increases the growth economy in Indonesia, because still there are pros and cons as well as existing assumptions that the state of Indonesia is the only side with Islam so that set regulation Islamic economics in system economy in a pluralist country. The method used in a study is study qualitative that applies studies deep case the process will notice all aspects of something the case studied. So that research conducted will disclose the situation or object in detail. Studies use case studies case intrinsic that requires. Results show that growth insurance sharia influences the growth economy, including Gross Domestic Product (GDP). The existence of growth insurance sharia naturally will affect healthy investment in economic society. Although insurance sharia, however, the customer originated from various religions, including non -Islamic religions. That thing because insurance sharia includes business, which customer will choose suitable product with his needs. Party insurance sharia must educate society, that product insurance sharia not only apply to people who adhere to Islam, and education about the system economy Islam that applies in the company insurance sharia. Because when this insurance sharia joins help growth economy in Indonesia. Keywords: Islamic Economy, Sharia Insurance, Non-Islamic Society Share Link | Plain Format | Corresponding Author (Safira Arsyadin Hapsari)

58	Islamic accounting, auditing, and performance changes	ABS-70
ARE ZAKAT INSTITUTIONS IN INDONESIA EFFICIENT AND PRODUCTIVE? YEAR 2018 - 2021 Salsabiilatul Ayniah K. S. University of Airlangga Abstract Purposes: This paper aims to investigate the efficiency and productivity of zakat institution in Indonesia 2 years before covid 19 and 2 years during covid 19. Methods: This quantitative research uses the data from a sample of 6 zakat institutions in Indonesia from 2018 to 2021. Measurement of efficiency using the Free Disposal Hull (FDH) analysis with production approach. The input variable is the cost of expenditure and the output variables are the collected zakat funds and the distributed zakat funds. In measuring efficiency, this paper uses Stata software. While the measurement of productivity using Malmquist Productivity Index (MPI) analysis with the DEAP 2.1. Results: The results indicated that Yayasan Baitul Maal (YBM) achieved highest efficiency form 2018 to 2021 and Al-Azhar has the lowest efficiency. The productivity of 6 zakat institutions fluctuated from 2018 to 2021. Yayasan Baitul Maal (YBM) has an average productivity of 0,94, which means it has decreased productivity during 2018 to 2021. Dompet Dhuafa Republika (DDR) has the highest average productivity score of 1,25. Conclussion and Suggestion:Can zakat institutions in Indonesia from 2018 to 2021 be called efficient and productive? The answer is not yet. Because the efficiency and productivity skor of the 6 zakat institutions form 2018 to 2021 are still fluctuating. This is due to unstable economic and social conditions due to the covid 19., so that the collection and distribution of zakat is hampered. This paper can be used as evaluation for zakat institutions to increase the value of efficiency and productivity Keywords: zakat institution, Free disposal hull, Malmquist productivity index, efficiency and productivity Share Link | Plain Format | Corresponding Author (Salsabiilatul Ayniah K. S.)

59	Islamic accounting, auditing, and performance changes	ABS-84
Selection of Sharia Business Unit Separation Model at The Regional Development Bank: Internal and External Environment Ida Syafrida (a*), Indianik Aminah (a), Taufik Awaludin (b), Enny Savitri (b), Syahril Hamid (c) a) Jurusan Akuntansi, Politeknik Negeri Jakarta, Jl. Prof. Dr. Siwabessy, Kampus UI, Depok 16425, Indonesia *ida.syafrida[at]akuntansi.pnj.ac.id b) Prodi S1 Manajemen, Fakultas Ekonomi & Bisnis, Universitas Pamulang, Jl. Surya Kencana No. 1, Pamulang, Tangerang Selatan, Indonesia c) Program Doktor Ilmu Ekonomi dan Keuangan Syariah-IEF, Universitas Trisakti, Jl. Kyai Tapa No. 1, Grogol, Petamburan, Jakarta Barat, Indonesia Abstract This study will focus on Sharia Business Units of Regional Development Banks (UUS BPD) as UUS which are considered by KNEKS to be at least ready to face separation, because of the capital factor. The separation of UUS from the parent bank based on the Banking Law no. 21 of 2008 at the latest, UUS must be carried out by the end of 2023. Using Decision Matrix Analysis through the approach of internal environmental approach (financial, human resources, operational, marketing) and external environmental approaches (political, economic, technological, socio-cultural), the results of this study aim to provide consideration for the selection of a separation model for UUS BPD. The primary data of the study came from in-depth interviews and filling out questionnaires by expert practitioners from UUS BPD who had carried out a spin-off or conversion into a sharia commercial bank, regulatory practitioners, and other expert practitioners who are judged to have knowledge/experience related to the research theme. The main considerations in the selection of the UUS BPD separation model based on the internal environmental approach are financial and operational factors, the external environmental approach is the technological factor, and the internal-external environment is the financial and operational factor. The most optimal separation model based on the internal environment, external environment, and internal-external environment is the conversion model. The next option based on the external environment and the internal-external environment is a merger, based on the internal environment approach is a spin-off. The last option is a spin-off based on the external environment and the internal-external environment, while based on the internal environment approach is a merger. Keywords: conversion, internal-external environment, merger, spin-off, UUS BPD Share Link | Plain Format | Corresponding Author (Ida Syafrida)

60	Islamic accounting, auditing, and performance changes	ABS-85
ANALYSIS OF STRATEGIC PLANNING OF BPRS BHAKTI SUMEKAR SUMENEP IN IMPROVING COMPANY PERFORMANCE Mohamad Andri Ibrahim, Intan Manggala Wijayanti, Popon Srisusilawati, Yayat Rahmat Hidayat, Nanik Eprianti Program Studi Perbankan Syariah Universitas Islam Bandung Abstract This study aims to measure the efficiency of BPRS performance using the importance performance analysis (IPA) method. The results of this measurement are expected to be used to evaluate the performance of the BPRS in facing challenges and opportunities as well as policy making for the BPRS given the enormous impact it has on society. The results showed that the results of the CSI calculation resulted in a value of 75.45%, which indicated that the services provided by the BPRS Bhakti Sumekar Sumenep to customer satisfaction were satisfied by the customer. Keywords: Importance Performance Analysis, Customer Satisfaction, BPRS Share Link | Plain Format | Corresponding Author (Mohamad Andri Ibrahim)

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