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61	Islamic accounting, auditing, and performance changes	ABS-107
DETERMINANTS OF SUSTAINABILITY REPORTS DISCLOSURE: EMPIRICAL EVIDENCE FROM ISLAMIC BANKING IN INDONESIA Adinda Putri Nur Wahidin, Noven Suprayogi Department of Islamic Economics, Faculty of Economics and Business, Universitas Airlangga Abstract This study aims to determine the effect of market share, board of directors, audit committee, and total assets on sustainability report disclosure of Islamic banks in Indonesia from 2015-2019. This research is a quantitative study that uses multiple linear regression analysis. The sampling technique was purposive sampling, in order to obtain 11 sample Islamic banks, and a total of 55 data were used. Based on the results of the study, the conclusions are that Islamic commercial banks that have a high level of market share tend not to make better sustainability disclosures in their annual reports or sustainability reports. Islamic commercial banks with high total assets have an influence on the disclosure of sustainability reports in either the annual report or the sustainability report. Meanwhile, the number of boards of directors and audit committees that do not have a significant effect on sustainability disclosure shows that Islamic commercial banks disclosing sustainability reports are not influenced by these factors. This study concludes that partially the total asset variable positively affects the disclosure of sustainability reports at Islamic Commercial Banks in Indonesia. On the other hand, the market share variable has a significant adverse effect on the disclosure of the sustainability report. Moreover, the variables of the board of directors and the audit committee do not affect the disclosure of the sustainability report. Meanwhile, simultaneously the market share, board of directors, audit committee, and total assets have a significant positive effect on the disclosure of sustainability reports at Islamic Commercial Banks in Indonesia for the 2015-2019 period. The results of this study are expected to help banks optimize the disclosure of sustainability reports to facilitate stakeholders in making decisions and for regulators in evaluating policies regarding the disclosure of sustainability reports. Keywords: Audit Committee, Board of Directors, Islamic Commercial Bank, Market Share, Sustainability Reporting Share Link | Plain Format | Corresponding Author (Noven Suprayogi)

62	Islamic accounting, auditing, and performance changes	ABS-110
DETERMINING THE MOST IMPORTANT INDICATORS AFFECTING THE FAILURE RISK OF CONVENTIONAL AND SHARIA RURAL BANKS 1) Lina Nugraha Rani, 2) Eko Fajar Cahyono, 3) M Fariz Fadillah Mardianto, 4) Dwi Wulan Ramadani 1,2,4 ) : Islamic Economic Department, Faculty of Economics and Business, Airlangga University, 3) : Mathematics Department, Faculty Technology and Science, Airlangga University Abstract Purpose: This study aims to identify the variables that are considered the most important and prioritize the occurrence of Conventional and Sharia Rural Banks failure risks in Indonesia, providing solutions and strategies to prevent bank failure. Methods: This research uses the Analytical Network Process (ANP) method. Eleven (11) respondents represented banking practitioners at Conventional Commercial Banks and Islamic Commercial Banks, banking practitioners at Conventional and Sharia Rural Banks as well as academics with expertise in banking. The data obtained from the respondents were processed using the Super Decision software program and Excel Results: The results showed that the aspects/variables that were considered very priority and most important according to the top ranking were 1) macroeconomic variables, 2) microprudential variables, 3) macroprudential variables, and 4) bank internal variables. Moreover, the welfare is the most infuence aspect in macroeconomics variable, while in the microprudential variable, it is liquidity indicator. In addition, the Bank^s Internal Resilience indicator on macroprudential variables becomes very important Conclusion and suggestion : Overall, in this study, macroeconomic variables with sub-indicators of welfare aspects become a priority in improving the banking system to reduce the risk of bank failure.Furthermore, the government can mitigate those risks by taking some ways, such as maintaining good economic growth and reducing growth rates, improving the quality of Rural Bank and Sharia Rural Bank human resources by providing massive and continuous scholarships and training. Keywords: Analytical network process, Bank Internal Factors, Macroeconomics, Macroprudential, Microprudential. Share Link | Plain Format | Corresponding Author (Lina Nugraha Rani)

63	Islamic accounting, auditing, and performance changes	ABS-111
THE ROLE OF MACROECONOMICS, BANK INTERNAL FACTORS, AND MACROPRUDENTIAL FACTORS ON THE NPL PERFORMANCE OF RURAL BANKS AND NPF OF ISLAMIC RURAL BANKS IN INDONESIA 1) Lina Nugraha Rani, 2) Eko Fajar Cahyono, 3) M Fariz Fadillah Mardianto 1,2) : Islamic Economics Department, Faculty of Economics and Business, University of Airlangga 3) Mathematics Department, Faculty Technology and Science, Airlangga University Abstract Purposes: To examine the effect of macroeconomic variables (inflation, economic growth and unemployment), bank internal factors (Assets, FDR, Third Party Funds and Total Credit) and macroprudential factors (Loan to Value Ratio and Credit Down Payment Regulation) on the NPL performance of Rural Banks and NPF performance of Islamic Rural Banks in Indonesia. Methods: This study uses Generalized Method of Moments (GMM) model because it is a form of semiparametric estimation, which the data used has lack of information regarding its distribution. Thus, it does not use the probability density function but the moment equation to estimate the parameters. Results: The variables of third party funds and total credit are found to have a significant effect on the NPL of Rural Banks. In the Islamic Rural Banks model, it was found that the assets and third party funds affected the NPF performance. In addition to the previously mentioned variables, other variables do not affect the performance of Rural Banks NPL and NPF of Islamic Rural Banks. T-test results show a significant difference between NPL of Rural Banks and NPF of Islamic Rural Banks. Conclusion and suggestion: Overall, just total credits and third party funds affect significantly on the NPL of rural banks. Meanwhile, in the Islamic rural banks category, only assets and third party funds have a significant effect on the NPF of Islamic rural banks. Therefore, the regulators must strengthen regulations in the microprudential sector because some bank internal factors are important determinants of the risk of NPL or NPF. Keywords: Internal Bank, Macroeconomics, Macroprudential, Non-Performing Loan, Rural Banks. Share Link | Plain Format | Corresponding Author (Lina Nugraha Rani)

64	Islamic accounting, auditing, and performance changes	ABS-112
ISLAMIC FINANCIAL STABILITY SYSTEM AND BIBLIOMETRIC ANALYSIS 1) Lina Nugraha Rani, 2) Marwini, 3) Dwi Wulan Ramadani, 4) Lastiko Endi Rahmantyo, 5) Johan Wahyudi 1, 3) : Islamic Economics Department, Faculty of Economics and Business, Universitas Airlangga 2) : Islamic Economics Department, Faculty of Economics and Business, Universitas Diponegoro 4) English Department, Faculty of Humanities, Universitas Airlangga 5) Universitas Negeri Surabaya Abstract Purposes: The goal of this research is to determine the evolution of research trends in the Islamic financial stability system published in top Islamic financial economics journals. Methods: Scopus indexed research publications were used to assess the data, which totaled 135 papers.The data is then processed and analyzed using the VoS viewer application to find out the bibliometric map of the Islamic financial stability system research in the world. Results: Several investigations of alarming variables have shown that traditional banking is more vulnerable than Islamic banking. Islamic finance focuses on shock protection and low volatility. The growth of Islamic financial stability system research has accelerated in recent years, with recent five-year scopus indices indicating that growth of Islamic financial stability system research has reached 187 percent every five-year period if evaluated from 2017 to 2021. Conclusion and suggestion: Islamic banking has risen to the forefront as one of the fastest expanding segments of the global financial industry in recent years. In comparison to conventional banks, Islamic banks considerably support stability by supplying liquidity during financial shocks and creating greater liquidity per asset. Keywords: Islamic finance, financial stability system, Bibliometric, VoS Viewer. Share Link | Plain Format | Corresponding Author (Lina Nugraha Rani)

65	Islamic capital	ABS-6
THE EFFECT OF INFLATION, EXCHANGE, MUDHARABAH DEPOSIT RESULTS AND GLOBAL ECONOMIC POLICY UNCERTAINTY ON THE YIELD TO MTURITY OF STATE RETAIL SUKUK IN INDONESIA Fitria Idham Chalid, Sri Herianingrum Faculty of Economics and Business, Universitas Airlangga Jl. Airlangga 4-6, Surabaya Abstract This study aims to analyze empirically the effect of inflation, exchange rates, profit sharing on mudharabah deposits, and global economic policy uncertainty on the yield to maturity of state retail sukuk in Indonesia, both in the long term and in the short term. The data analysis used in this study used ARDL-ECM after going through the stationarity test and cointegration test stages. The results of this study indicate that inflation in the long term has a significant positive effect on yield to maturity SR010 but has no significant effect in the short term, while the exchange rate in the long term has a significant positive effect on yield to maturity SR010 but has no significant effect in the short term. Mudharabah in the long term has no significant effect on yield to maturity SR010 but has a significant positive effect in the short term and global economic policy uncertainty in the long term has no significant effect on yield to maturity SR010 but has a significant negative effect in the short term. This research can be a reference for the government as a regulator, namely in order to control strategic policies, especially policies regarding inflation and exchange rates so that they remain stable in order to create a conducive investment climate in the country, as well as a reference for investors as decision makers in investing. consideration in investing, especially investing in retail sukuk. Keywords: Profit sharing, EPU, inflation, exchange rate, and retail sukuk yield Share Link | Plain Format | Corresponding Author (Sri Herianingrum)

66	Islamic capital	ABS-18
Assessing The Interest of Indonesian Muslim on Zakat- Evidence from Google Trends Wiku Suryomurti IAI Tazkia Abstract Purpose - This study aims to investigate the behaviour of Indonesian Muslim by assessing their interest on Zakat Methodology - We employ descriptive data analysis of data from google trends. We also map the relative search based on region (provinces) Finding/Results - We find that the majority of Indonesian people, most likely Muslims in our data are seeking for more information about zakat and show a pattern of a periodic behaviour every year. We confirm this behavior using internet data from Google Trend showing the attention and behavior towards both Zakat. Zakat, both zakat fitr and Zakat Penghasilan was mostly sought on the days toward Eid Fitr. Conclusion - The muzakkis or zakat payer set their haul for zakat payment during Ramadhan. Impact - The sharp increase of interest on zakat during Ramadhan should become an attention to amil zakat (zakat collection bodies) to optimize their effort for zakat collection. Contributions - This study is the first to capture the Muslim interest on Zakat payment using Google Trends data. It also enhances our understanding of the religious practice and behavior of Muslim people in Indonesia Keywords: Zakat, Interest, Attention, Behavior, Google Trends, Islamic Finance Share Link | Plain Format | Corresponding Author (Wiku Suryomurti)

67	Islamic capital	ABS-30
The Effect of Institutional Ownership, Managerial Ownership, Auditor Reputation, and Sukuk Guarantee Status on Corporate Sukuk Ratings in Indonesia Vinka Anggraini Saputri (a*), Nisful Laila (b) a) Faculty of Economics and Business, Universitas Airlangga Jalan Airlangga No. 4-6, Surabaya 60286, Indonesia *vinka.anggraini.saputri-2018[at]feb.unair.ac.id b) Faculty of Economics and Business, Universitas Airlangga Jalan Airlangga No. 4-6, Surabaya 60286, Indonesia Abstract This research aims to knowing how the effect of corporate governance and the sukuk guarantee status, either partially or simultaneously on the rating of corporate sukuk in Indonesia. The independent variables used in this study are institutional ownership, managerial ownership, auditor reputation as a proxy for corporate governance, and sukuk guarantee status. While the dependent variable used is the company^s sukuk rating rated by PT. Pemeringkat Efek Indonesia (PEFINDO). This study uses a quantitative approach by using secondary data sources. The total samples in this study are 99 samples selected using purposive sampling method. The analytical technique used in this study is ordinal logistic regression using SPSS version 24 software. The result show that Institutional ownership has a positive and significant impact on the rating of carporate sukuk in Indonesia, while auditor quality and sukuk guarantee status have a negative and significant impact on the rating of corporate sukuk in Indonesia. Only managerial ownership has no significant effect on the rating of corporate sukuk in Indonesia. For the results of simultaneous testing, institutional ownership, managerial ownership, auditor reputation, and sukuk guarantee status affect the sukuk rating. Keywords: Corporate Governance, Sukuk Guarantee Status, Sukuk Ratings Share Link | Plain Format | Corresponding Author (Vinka Anggraini Saputri)

68	Islamic capital	ABS-36
The Effect of World Commodity Prices, Fed Rate and Dow Jones Islamic Market Index on Indonesian Sharia Stock Index 2012-2021 Al Hafis Mulya Putra, Dr. Kusnendi, M.S., Suci Aprilliani Utami, S.Pd., M.E.Sy. Universitas Pendidikan Indonesia Abstract The purpose of this study is to show the effect of world commodity prices, the fed rate and the Dow Jones Islamic Market Index on the Indonesian Sharia Stock Index 2012-2021. The research method used is descriptive quantitative by analyzing the relationship of monthly price movements of each research variable consisting of 120 research samples. Based on previous research, 3 hypotheses were built and the collected data were processed using time series data regression analysis through the EViews 10 application. The results showed that world commodity prices had a positive and insignificant effect on the Indonesian Islamic stock index, the fed rate had a negative and insignificant effect. the Indonesian Islamic stock index and the Dow Jones Islamic Market Index have a positive and significant effect on the Indonesian Islamic stock index. Simultaneously, world commodity prices, the fed rate and the Dow Jones Islamic Market Index have an influence on the Indonesian Sharia stock index. Keywords: world commodity prices, fed rate, dow jones Islamic market index, Indonesian sharia stock index, dow theory, stock index Share Link | Plain Format | Corresponding Author (Al Hafis Mulya Putra)

69	Islamic capital	ABS-57
THE INFLUENCE OF INVESTMENT, ZIS (ZAKAH, INFAQ, SADAQAH), AND INFLATION ON ECONOMIC GROWTH IN INDONESIA Siska Arie Novita Islamic Economics Departmen, Faculty of Economics and Business, University of Airlangga Abstract Economic growth is a measure of the success of economic development of the country, thus realizing the economy well be the main goal. Several variables such as the level of investment, ZIS, and inflation are used in this study. The purpose of this study is to examine the influence and relationship of investment, ZIS, and inflation on economic growth in Indonesia. This research method using a quantitative approach. The Data used is secondary data in the form of time series. The method of analysis using the model of Vector Autoregression (VAR), followed by the model Vector Error Correction Model (VECM), if there is cointegration. Data testing is done with the help of software Eviews 7 and Microsoft Excel 2010. The results of the study showed that the variable ZIS and inflation have an effect on long-term GDP. Variable mutual funds conventional and sharia does not affect on the long-term GDP. Variable mutual fund conventional, Islamic mutual funds, ZIS, and inflation does not influence short-term economic growth. GDP responds positively to shocks that occur in a mutual fund conventional, sharia mutual funds, and ZIS. GDP responds negatively to the shock on inflation. Variable inflation gives the largest contribution to GDP, then mutual funds conventional and ZIS as well as the last sharia mutual funds. The contribution of inflation and fundraising ZIS to economic growth in the long term, and it is crucial for optimization for related institutions to manage well. Keywords: Mutual Funds, ZIS, Inflation, GDP and VECM Share Link | Plain Format | Corresponding Author (Siska Arie Novita)

70	Islamic capital	ABS-61
ANALYSIS OF THE ROLE OF THE GOVERNMENT AND SOCIETY ON ZAKAT IN EAST JAVA PROVINCE Hashfi Hizrian Atiqi Airlangga University Abstract This study aims to determine the role of government and society in zakat in East Java. This is assessed using the macro dimensions of the national zakat index. This study uses a quantitative descriptive research method with the National Zakat Index analysis tool. The research was conducted by giving a questionnaire to BAZNAS regarding the required data. The results obtained by BAZNAS of East Java Province on the macro dimension is 0.31 which indicates a poor value. This was caused by several factors, including the low budget support for BAZNAS operational costs and the very low value of the muzakki ratio for both individuals and business entities. Keywords: Zakat Institution Share Link | Plain Format | Corresponding Author (Hashfi Hizrian Atiqi)

71	Islamic capital	ABS-65
CRUDE PALM OIL PRICE INCREASE IN ISLAMIC ECONOMIC PERSPECTIVE Reni Anggraenia (a*) Bayu Rahmadi Putra (b*) a) Islamic Economics Department, Faculty of Economics and Business, Universitas Airlangga b) Islamic Economics Department, Faculty of Economics and Business, Universitas Airlangga *reni.anggraeni-2021[at]feb.unair.ac.id *bayu.rahmadi.putra-2021[at]feb.unair.ac.id Abstract The post-pandemic economic recovery program has increased the demand for CPO. This is due to disturbances in vegetable oil production. However, the Russian invasion of Ukraine and various export policies carried out by the Indonesian government made CPO prices high. This paper aims to look at the increase in world CPO prices from an Islamic economic perspective. Based on the literature review, it can be seen that the increase in world CPO prices increased when the escalation in Ukraine increased as well as the implementation of the DMO policy and the ban on CPO exports by the Indonesian government. In Islamic economics, the intervention carried out by the Indonesian government is part of an action to eliminate the distortion of the rare and expensive cooking oil market which results in not creating justice for the people of Indonesia. Keywords: Price, CPO, Government Intervention. Share Link | Plain Format | Corresponding Author (Reni Anggraeni)

72	Islamic capital	ABS-91
INVESTOR BEHAVIOR AND STOCK PRICES: AN EVENT STUDY FROM COVID-19 OUTBREAK IN INDONESIA Puji Sucia Sukmaningrum(a*), Nuradli Ridzwan Shah Bin Mohd Dali(b), Muhammad Madyan(a), Nisful Laila(a), Tika Widiastuti(a) a) Faculty of Economics and Business, Universitas Airlangga *puji.sucia[at]feb.unair.ac.id b) Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia Abstract This study investigates the investors^ behavior and market reaction measured by trading volume activity (TVA) and Average Abnormal Return (AAR) during the Covid-19 pandemic in Indonesia. This study comprehensively analyzed the subsectors affected by COVID-19: Pharmaceuticals, telecommunications, transportation, and food and beverages. Using the event study approach using daily stock prices and trading volume data. The model used for abnormal return is a market model with an event period of 10 days before and after the announcement-an estimation period of 80 days to predict expected return. The samples in this study are divided into six pharmaceutical companies, 11 food and beverages companies, 15 transportation companies, and four telecommunications companies listed in the Jakarta Composite Index (JCI). The study results found that there were different reactions from Covid-19 cases in each subsector. There is a significant difference in TVA averages and a change in AR two days before and seven days after the announcement on the pharmaceutical sub-sector. There was no TVA average, but significant AAR fluctuations occurred in 11 days during the food and beverages sub-sector observation period. Surprisingly, the telecommunications sub-sector experienced significant negative AAR differences after the announcement, although there was no significant difference to TVA. Finally, there is a negative difference in AAR on 11 days during observation in the transportation sub-sector, but there is no difference in TVA. The right investment decisions can realize financial empowerment for investors and companies. Investors can choose stocks that positively react to the COVID-19 pandemic to optimize their portfolios. Pharmaceutical sector company is one type of stock that can survive a pandemic. In addition, food and beverages are sub-sectors that can survive the COVID-19 pandemic. This research is analyzing in more detail by clustering each sub-sector. Thus, it can help stakeholde Keywords: financial empowerment- event study- covid-19- stock price- investor behavior- abnormal return Share Link | Plain Format | Corresponding Author (Puji Sucia Sukmaningrum)

73	Islamic entrepreneurship and sociopreneur	ABS-4
MUSLIM TRADERS ^BUSINESS STRATEGIES ON A MADINAH RESTAURANT Hendra Eka Saputra Universitas Islam Riau Abstract The research objective is to find out the depot Madinah business strategy so that it will last until the 3rd generation, the indicators of Rasullah^s business strategy and general strategy. This type of research is qualitative with a case study analysis method. The primary data source of this research, the main source of the owner, then the triangulation of other sources, namely from suppliers, employees, customers and the surrounding community. Data collection techniques through interviews and observation. The data analysis technique is analyzed, reducing the data, checking the validity of the data and analyzing the data. Owners tend to use the business strategies of Rasulallah SAW. Involving the next generation so that the knowledge transfer process occurred which made the Medina depot survive. Another finding was that generations 1 and 2 had businesses other than the Medina depot, and the 1st generation often gave alms. This is a good thing that can be felt by the next generation Keywords: Business Strategy of Rasullah SAW, General Business Strategy, Madinah Restaurant Share Link | Plain Format | Corresponding Author (Hendra Eka Saputra)

74	Islamic entrepreneurship and sociopreneur	ABS-19
Islamic Pricing Strategies for Marketplace^s Seller in Perfect Competition Digital Market Rianto Anugerah Wicaksono (a*), Muchammad Saifuddin (b) (a, b) Economic and Business Faculty, Airlangga University Surabaya. (a, b) Islamic Economic and Business Faculty, Islamic State University Sunan Ampel Surabaya. *rianto.anugerah.wicaksono-2022[at]feb.unair.ac.id Abstract The big implication of the Covid-19 pandemic that has occurred from 2020-2021, is that more and more consumers are shifting shopping transactions to online marketing media followed by an increase in business actors (sellers) who start businesses in marketplaces, social media. Problems arise with the number of entrepreneurs selling their products through the marketplace, demanding that business actors provide good product quality, speed in processing orders, speed in replying to prospective buyers^ questions, and especially cheap and competitive prices. One of the competitive factors that will be discussed in this study is the strategy of determining a cheap and competitive selling price by considering the revenue and cost aspects. The differentiating factor of this research is where the researcher raises the behavior of Muslim entrepreneurs in determining cost variables that are different from non-Muslim entrepreneurs. This study maps all aspects of revenue and costs that have the potential to appear in a product purchase and sale transaction. In this mapping, data was collected through in-depth interviews and focus-group discussions in the period January 2022 to June 2022, with business actors (sellers) in the Shopee and Lazada marketplaces, product/brand owner companies (principals), distribution companies (distributors) supporting products and expeditions in collaboration with the marketplace. This mapping includes elements of the behavior of Muslim entrepreneurs in determining prices. Until now, there are still few publications of scientific articles that include elements of zakat in the model of determining pricing strategies, making this research interesting to do. The purpose of this research is to be able to provide an overview and mathematical approach to determining the lower limit of competitive product selling prices for sellers in the marketplace to optimize profits and mitigate losses due to errors in pricing. Keywords: Islamic Pricing, Islamic Pricing Strategies, Promotion Strategy, Perfect Competition Market, Digital Marketing, Marketplace. Share Link | Plain Format | Corresponding Author (Rianto Anugerah Wicaksono)

75	Islamic entrepreneurship and sociopreneur	ABS-27
Implementation of Islamic Wealth Management In Women Entrepreneurs MSMEs During The Covid-19 Pandemic : Descriptive Analysis Study Aas Nurasyiah, Hilda Monoarfa, Kusnendi, Firmansyah, and Rida Rosida Departement of Islamic Economic and Finance, FPEB UPI Abstract This research aims to describe the implementation of Islamic wealth management of women entrepreneurs of MSMEs during The Covid-19 pandemic. The theoretical basis used is the concept of Islamic wealth management which consists of wealth creation, wealth accumulation, wealth protection, wealth purification, and wealth distribution. The method used in this study is descriptive analysis. The subject of this study was women entrepreneurs who were able to be empowered economically during the Covid-19 pandemic. The population of this research are women entrepreneurs of MSMEs located in West Java Province. The technique of sampling is non-probability sampling, in which the sample of 300 respondents is spread across in West Java region. The result of this study is expected to find the right level of implementation of Islamic wealth management which can also be classified according to the level of empowered economically women in their families. Furthermore, the findings of this study are expected to be followed up by policymakers in the economic sector as input in creating a digital platform that supports the implementation of Islamic wealth management and economic empowerment to help the economic condition of people^s households so that they can rise as a result of the Covid-19 outbreak. Keywords: Islamic Wealth Management, Women Entrepreneurs and covid-19 pandemic Share Link | Plain Format | Corresponding Author (Aas Nurasyiah)

76	Islamic entrepreneurship and sociopreneur	ABS-28
THE IMPACT OF EMPOWERMENT UNPRODUCTIVE VACANT LAND AS A STRENGTHENING OF FOOD SECURITY Nailul Author (a*), Risma Savhira Dwi Lestari (b) Fakultas Ekonomi dan Bisnis, Universitas Airlangga Abstract The food crisis that has occurred in several countries is a serious warning for Indonesia to create food security independently. The large number of unproductive vacant lands in Indonesia is a problem as well as an opportunity to create new businesses to support food security. Islam as a perfect religion has arranged everything for the benefit of the people, including land use. In Islam, land must be used productively and sustainably so that it is not neglected. This study aims to analyze the impact of empowerment unproductive vacant land as the creation of new businesses in agriculture and animal husbandry to strengthen of food security. This method of this study uses a qualitative descriptive method with literature review, observation to obtain research validation in the field. The results show that the use of unproductive vacant land that is converted into productive land in the food supply business has business potential to be developed because it has added value to maximize results, both in the fields of food, finance, and job creation. therefore the empowerment of unproductive vacant land has benefits and potential for the creation of new businesses that support food security. It is hoped that the role of the use of unproductive vacant land is important to be developed and designed in a sustainable manner to become an integrated agricultural and livestock business model in supporting food security programs in Indonesia and can absorb labor. Keywords: Unproductive Vacant Land, Food Security, Social Business Share Link | Plain Format | Corresponding Author (Nailul Author)

77	Islamic entrepreneurship and sociopreneur	ABS-34
Development of Mustahik Micro Enterprises during the Covid-19 Pandemic: Analysis of Productive Zakat, Mentoring, and Characteristics of Entrepreneurs Putty Ayu Rahmameilia, Aas Nurasyiah, Firmansyah and Ismi Siti Rabbani Departement of Islamic Economic and Finance, FPEB UPI Abstract Micro, Small and Medium Enterprises (MSMEs) are sectors that have a major impact on economic growth in Indonesia, but MSMEs are often constrained by problems, namely capital. The National Zakat Agency (BAZNAS) of Bandung City through the ^Bandung Makmur^ program helps MSMEs by providing productive zakat assistance in the form of business capital for productive mustahik to develop their micro-businesses, but there are still many mustahik who have difficulty returning productive zakat aid funds. This study aims to determine the development of productive mustahik micro enterprises after receiving zakat funds from BAZNAS Bandung City through productive zakat variables, Mentoring, and Entrepreneurial Characteristics. The method used in this research is the descriptive quantitative method, which was analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM) through Smart-PLS 3.0 software. The subjects in this study are productive mustahik who are beneficiaries of BAZNAS productive zakat funds in the City of Bandung in 2021. The results of this study indicate that the level of productive zakat affects the development of micro-businesses, this shows that productive mustahik can apply the funds obtained for the sustainability of their micro businesses. While the level of assistance does not affect the development of micro-enterprises and the level of entrepreneurial characteristics affects the development of productive mustahik micro-enterprises. This research is expected to provide a broader overview and new knowledge on the development of micro-enterprises through productive zakat funds. Keywords: Micro Business Development, Productive Zakat, Mentoring, Characteristics of Entrepreneurs, and Mustahik Share Link | Plain Format | Corresponding Author (Putty Ayu Rahmameilia)

78	Islamic entrepreneurship and sociopreneur	ABS-49
FEASIBILITY ANALYSIS INFLATION COMMODITY IN BUSINESS UNIT PESANTREN INDONESIA Dewi Rahmawati Maulidiyah1 Sri Herianingrum2 Fatin Fadhilah Hasib3 Haidar Afifudin Fawwaz4 Irham Zaki5 Muhammad Nafik Hadi Ryandono6 Denizar Abdurrahman Mi^raj7 Department of Islamic Economics, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia Abstract Purpose - Hebitren is an initiative of business cooperation, involving 110 pesantren throughout Indonesia which has the production of commodities, this study aims to analyze the inflationary commodities that can be produced by the pesantren business unit with a feasibility analysis approach. It is hoped that by conducting this research, the pesantren business unit can develop production of inflationary commodities and receive government support to increase production in areas with potential inflationary commodities. Design/methodology/approach - This study uses a case study method at Islamic boarding schools that are members of Hebitren. The data sources used are related documents, triangulation is used with other documents and interviews with Hebitren management. business unit pesantren in Indonesia directly or indirectly can support to keep inflation rate through supply side inflation commodity, Some Islamic boarding schools need to be developed in provinces that are producers of inflationary commodities, such as chili, which has the largest production in East Java province, but Islamic boarding schools in that province have not been optimized to produce chili. Conclusion and suggestion- Based on the analysis of the feasibility of pesantren to record inflation, it can be said that some pesantren can manage their production in general commodities and have even penetrated exports, some pesantren need support from the government to increase their production from year to year in order to maintain the inflation rate and develop pesantren located in potential areas that produce inflationary commodities, but there are no Islamic boarding schools that produce these inflation commodities. Keywords: Feasibility Analysis, Inflation Commodities, Pesantren Business Unit, Hebitren. Share Link | Plain Format | Corresponding Author (Dewi Rahmawati Maulidiyah)

79	Islamic entrepreneurship and sociopreneur	ABS-52
Revisiting Islamic finance & Banking A Stakeholders perception towards Islamic Microfinance: An empirical study irfan Ahmed sheikh, Arif ahmad shahloo & Nadiya Amin 1. Associate professor SSM 2. research Scholar Mewar university india 3. research scholar Bhagwant University Ajmer Rajasthan Abstract Islamic Micro Banking (IMB) has grown tremendously over the years despite being relatively low compared to mainstream Islamic banking. To reach out to the public opinion, this study^s goal remains to identify the variables influencing people^s impersonations of Islamic microfinance. For that very purpose, the University students and bank employees from Jammu and Kashmir (J&K), Delhi, Haryana, and Punjab are the subjects of a questionnaire survey that is used to gather the primary data. As independent factors in this study^s regression model, General awareness (GW), product awareness (PA), religious motivation (RM), customer innovativeness (CI), and perceived risk (PR) are examined. The dependent variable in this study is the stakeholders^ perspective (SP). The findings show that clients^ attitudes toward Islamic Micro banking and finance are generally positive. Furthermore, the results show that every independent construct significantly impacts how potential clients perceive the Islamic way of financing. As a result, the research^s findings have enormous ramifications for Islamic regulatory organizations. The primary use of this research is to foster ties between academia and the banking industry, i.e., to study how potential consumers perceive Islamic finance in the countries. This study advances the theoretical understanding of perceptions of Islamic financing services and offers helpful advice for Islamic microfinance marketers looking to increase their reach. Additionally, the findings may act as a guide for future research in a similar domain. Keywords: Islamic micro-finance (IMF)- Customer innovativeness- Customer perceptions- motivation, awareness Share Link | Plain Format | Corresponding Author (Ahmed Sheikh Ahmed Sheikh)

80	Islamic entrepreneurship and sociopreneur	ABS-53
Does Implementation of Balanced Scorecard (BSC) affect Performance of MSMEs? Islamic Work Ethics as Moderating Variable Sukran, Hamida, Erwin Fakultas Ekonomi dan Bisnis Universitas Airlangga Fakultas Ekonomi dan Bisnis Islam IAIN Palopo Fakultas Ekonomi dan Bisnis Universitas Gadjah Mada Abstract MSMEs sector is one sector that plays a very important role in economic recovery. It is very important for every MSMEs owner to improve the company^s performance so that they can expand their business in the future. In improving the performance of SMEs, it is necessary to implement the Balanced Scorecard (BSC) using four perspectives, namely finance, customers, internal business processes, and learning and growth. The application of the BSC alone is not enough to improve the performance of MSMEs, so a work ethic in Islam is needed to be able to strengthen the performance of MSMEs. Therefore, this study aims to determine (1) the effect of BSC on the performance of MSMEs, (2) the effect of BSC on the performance of MSMEs which is moderated by Islamic work ethics. The type of research used is quantitative research with the MRA (Moderated Regression Analysis) method. The data collection techniques using a questionnaire. The sampling technique is Purposive Sampling where the MSMEs actors in Palopo City are 100 respondents. The results show that (1) the application of the BSC affects the performance of MSMEs, (2) the Islamic work ethic is able to strengthen the BSC relationship with the performance of MSMEs. The suggestion of this research is that MSMEs owners can apply BSC with an Islamic work ethic so that they can improve company performance and be able to expand market share. Keywords: Balanced Scorecard, Islamic work Ethics, MSMEs Share Link | Plain Format | Corresponding Author (Sukran S.E.)

81	Islamic entrepreneurship and sociopreneur	ABS-62
Islamic Economic Analysis and Law Number 8 of 1999 Against the Practice of Selling and Buying Cakes in Micro Business Units in Sidoarjo Regency Muhammad Fariz Nasruddin Faculty of Economics and Business, Airlangga University Surabaya, East Java, Indonesia. www.unair.ac.id Abstract This research is intended to answer the formulation of the problem. First, how is the practice of buying and selling cakes there? Second, how is the analysis of Islamic economics and Law number 8 of 1999 concerning consumer protection? From the problems above, the data collected comes from books, journals, documents, publications, and other research results. The analytical method used in analyzing the problem above is descriptive analytical with an inductive mindset. This was done by collecting data on the practice of buying and selling cakes in the micro-enterprise unit of Kalitengah village, then concluded based on an analysis of Islamic economics and Law Number 8 of 1999 concerning consumer protection. From the results of this study, it was found that the practice of buying and selling cakes carried out in the micro business unit of Kalitengah village was in accordance with the principle of the Istishna^ buying and selling contract with an order system, however, it is unfortunate that there was a discrepancy between the goods received and the goods ordered, resulting in new legal problems. namely khiyar aib. That is a situation where the buyer has the right to return the defective item or compensation from the seller. Meanwhile, in the Consumer Protection Law, the seller has violated Article 16 of this Law, so that the liability obligations stipulated in Article 19 will arise. Based on the conclusions above, the writer suggests the seller to be more careful and consider his ability to fulfill orders requested by consumers. As for buyers, the authors suggest that consumers are more critical and careful in ordering cakes so that there are no production errors that can harm buyers as consumers. Keywords: Islamic, economics, Law Share Link | Plain Format | Corresponding Author (Muhammad Fariz Nasruddin)

82	Islamic entrepreneurship and sociopreneur	ABS-81
UTILIZATION OF MUHAMMADIYAH WAQF LAND FOR SOCIAL BUSINESS THROUGH CROWDFUNDING PLATFORM Junarti, Gusneli, Isnan Hari Mardika Accounting Department, Faculty of Economics and Business, Institut Teknologi dan Bisnis Ahmad Dahlan Abstract The aim of this paper is to propose an alternative financing model in the form of a crowdfunding platform for Muhammadiyah waqf land in dealing with financial problems. In general, the study analyses the inefficiency of Muhammadiyah waqf land management in Indonesia due to the problem of financing waqf for social business programs . This research is a qualitative study that applies the atlas.ti to examine the literature review, observation, and in-depth interview with the central board Muhammadiyah . The findings indicate this study provides information and input for the management of Muhammadiyah waqf land for social business through a crowdfunding platform. Through this model, waqf land can be more useful in solving the economic and social problems of the people. For fundraising, Muhammadiyah waqf can use crowdfunding and develop the concept of social-business management. Several Muhammadiyah institutions have applied the social business concept, such as Muhammadiyah University of Malang, Yogyakarta Muhammadiyah University, Malang Aisyiyah Islamic Hospital, etc. Keywords: Muhammadiyah Waqf, Social Business, Crowdfunding Share Link | Plain Format | Corresponding Author (Junarti Bahtiar)

83	Islamic entrepreneurship and sociopreneur	ABS-87
BEHAVIOR INTENTION OF SHARIA BORROWER PEER-TO-PEER LENDING IN INDONESIA THROUGH UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT) THEORY MODEL Jajang W. Mahri, Juliana, Aneu Cakhyaneu, Fitranty Adirestuty, Neni Sri Wulandari Ilmu Ekonomi dan Keuangan Islam , universitas Pendidikan indonesia Abstract Purpose - This study aims to determine the acceptance and intention of using Islamic peer-to-peer lending services in Indonesia by borrowers. Design / Methodology / Approach - The research methodology used in this research is descriptive quantitative with Partial Least Square - Structural Equation Modeling (PLS-SEM) technique. Findings - Based on the results of this study, it was found that effort expectancy, habit, and hedonic motivation have a positive and significant influence on the behavioral intentions of Islamic peer-to-peer lending borrowers. Performance expectancy, social influence, facilitating conditions, and price value have no effect on the behavioral intention of lenders, while facilitating conditions, habit and behavioral intention have a direct influence on the use behavior of borrowers. Practical Implication - The results of this study are expected to be an additional literature for sharia fintech lending to improve service quality for users, especially borrowers. Keywords: UTAUT 2, Peer-to-peer lending, Peer-to-Peer Lending Syariah Share Link | Plain Format | Corresponding Author (juliana juliana)

84	Islamic entrepreneurship and sociopreneur	ABS-92
THE INITIAL DISCUSSIONS OF MSMEs^ GREEN SUKUK THROUGH ISLAMIC SECURITIES CROWDFUNDING: BEHAVIORAL INTENTIONS STUDY OF PROSPECTIVE INVESTORS Rifaldi Majid & Agung Maulana Islamic Economics Department, Faculty of Economics and Business, Universitas Diponegoro Management Department, Universitas Nusa Putra, Sukabumi Abstract Purposes: This study presents an initial discussion about the opportunity to implement green Sukuk issuance for MSMEs through Islamic Securities Crowdfunding (SCF) in Indonesia then followed by examines what factors influence the behavioral intentions of prospective investors towards this instrument Methods: In doing so, this study uses mixed research methods. A qualitative approach through in-depth interviews is conducted to provide input and policy recommendations based on expert opinions regarding opportunities for implementing green Sukuk for SMEs. Meanwhile, quantitative research through a survey by observing 152 respondents was conducted to determine the role of the Theory of Planned Behavior, religiosity, and environmental knowledge on the behavioral intentions of this instrument. Quantitative data were processed using Structural Equation Modeling (SEM) techniques Results: The results show that subjective norms, perceived behavioral control, and religiosity significantly affects prospective investors^ behavioral intentions via the mediating role of attitude. Meanwhile, environmental knowledge directly affects behavioral intentions without mediating part of attitude Conclusion and suggestion: This research has implications for extending the theory of planned behavior with the addition of knowledge about Islamic principles and the environment in terms of buying the green Sukuk offered by SCF. From a policy perspective, the results can be used as the material for regulators (Financial Services Authorities (OJK)) to discuss more deeply the issuance of MSMEs^ green Sukuk. In addition, the crowdfunding service association, providers, and the Muslim entrepreneurs community can jointly do collaboration to review the process of environmental assessments for MSMEs^ green projects. Keywords: Behavioral Intentions, Green Sukuk, MSMEs, Securities Crowdfunding, Sustainability. Share Link | Plain Format | Corresponding Author (Rifaldi Majid)

85	Islamic entrepreneurship and sociopreneur	ABS-98
IMPLEMENTATION OF SYIRKAH PRINCIPLES (PARTNERSHIP) IN THE ESTABLISHMENT OF A WAQF ASSET MANAGEMENT COMPANY Helza Nova Lita, Aam Suryamah, Fatmi Utarie Nasution, Aulia Hamidah Fauzia Faculty of Law - Universitas Padjadjaran Abstract Waqf is a religious institution originating from Islamic law that has the potential and economic benefits that need to be managed effectively and efficiently for the benefit of worship and to promote public welfare. Therefore, in order for waqf to be managed effectively and efficiently, the key lies in good management. In this case, it is very relevant if waqf is managed by a waqf company whose operations apply good corporate governance. Through waqf companies, waqf assets will be managed effectively and efficiently in order to obtain optimal results so that waqf can contribute to economic growth and increase general welfare. This study examines how syirkah (economic partnership) as an economic cooperation concept that comes from Islamic law in forming a company managing waqf assets. The approach method used is a normative juridical approach, namely tracing, studying, and examining secondary data related to the material of this research. Syirkah as the basic concept of company formation in Islam, can be integrated into the formation of a company to manage waqf assets. syirkah amlaak which comes from joint ownership assets that are donated and managed productively, then the results are distributed according to the purpose of the waqf pledge. Besides that, the principles of syirkah inan and syirkah mudharabah can also be applied, which are components of cash waqf that are used as business capital and the profits for the purpose of waqf. Keywords: Corporate,Syirkah, Waqf. Share Link | Plain Format | Corresponding Author (Helza Nova lita)

86	Islamic human resource in VUCA	ABS-12
Does Our Energy Consumption Pay Attention to the Maqashid Sharia Principles?: Evidence in Indonesia Bayu Rahmadi Putra, Sulistya Rusgianto Universitas Airlangga Abstract The purpose of this study was to find out how the relationship between energy consumption (EN), economic growth (GDP), carbon emissions (CO2) and human development (HDI) in Indonesia in the Maqashid Syariah review. By using the Vector Error Correction Model (VECM) approach, it was found that in the long term carbon emissions have a negative effect on energy consumption. Meanwhile, economic growth and human development have a positive effect on energy consumption. In the short term, energy consumption and economic growth have a positive effect on human development. Meanwhile, carbon emissions have a negative effect on HDI, on the contrary HDI has a positive effect on carbon emissions. Keywords: Energy, CO2, GDP, HDI, Maqashid Syariah Share Link | Plain Format | Corresponding Author (Bayu Rahmadi Putra)

87	Islamic human resource in VUCA	ABS-64
Optimizing Islamic Human Capital as Competitive Advantage in Creative Economy Sector: A Strategy for Halal Industry in VUCA World Donna Vanny Araminta (a*), Zahriya Nurul Aini (b) a) Islamic Economics Department, Faculty of Economics and Business, University of Airlangga *donna.vanny.araminta-2021[at]feb.unair.ac.id b) Islamic Economics Department, Faculty of Economics and Business, University of Airlangga Abstract Purposes: This study aims to describe the optimization of Islamic human capital as a strategy for competitive advantage in the creative economy sector in the halal industry in the VUCA era. Methods: This study uses descriptive qualitative methods through literature studies on researchs that discusses the creative economy in the halal industry using Islamic human capital as it core values. Results: Research shows that to improve the performance of the creative economy sector in the halal industry, it is necessary to increase human capital based on Islamic values to increase competitive advantage. To remain able to compete and survive in the long term, it is necessary to conduct supervision, training and improvement of Islamic human resources so that the halal industry in Indonesia is able to achieve its vision to dominate the global market. Conclusion and suggestion: Human capital is a crucial factor in increasing competence in the creative economy sector. In the halal industry, human capital needs to be equipped with Islamic values and principles to increase its competitive advantage, especially in the VUCA era. For future research, it is necessary to study further about other sectors that contribute a high value to Indonesia GDP. Keywords: Islamic human capital- Competitive advantage- Creative economy- Halal industry- VUCA era Share Link | Plain Format | Corresponding Author (Donna Vanny Araminta)

88	PhD Colloquium	ABS-16
SMART CONTRACT ON E-COMMERCE FROM MAQASHID SHARIA PERSPECTIVE Rusdiana Priatna Wijaya, Mohd Shahid bin Mohd Noh, Mohd Rizal bin Muwazir Institut Agama Islam Tazkia Abstract The development of Smart Contracts always shows us positive trends, especially in the modern era, and E-Commerce adaptation Smart Contracts are increasing every year. Rapidly changing digital technology is eliminating conventional transactions. The contract process which is usually carried out by people face to face has turned into transactions through the internet network, especially in online business (e-commerce). For Indonesia, one parameter is needed to align all products in E-Commerce to meet sharia principles. Therefore, this study aims to explore whether Smart Contracts in E-Commerce have met the criteria for sharia contracts so that they are used as a development parameter in sharia transactions. To achieve this research used several methods such as survey, content, and descriptive analysis. Keywords: Smart Contract, E-Commerce, Maqasid Sharia Share Link | Plain Format | Corresponding Author (Rusdiana Priatna Wijaya)

89	PhD Colloquium	ABS-76
CORPORATE GOVERNANCE AND CAPITAL STRUCTURE: EMPIRICAL EVIDENCE ON INDONESIA Ahmad Fadlur Rahman Bayuny Departement of Islamic Economics, Universitas Airlangga Abstract Purposes: The purpose of this study is to examine the relationship between firm-specific characteristics, shariah index and corporate governance on the capital structure of Indonesian firms. Methods: This research is quantitative based research. By using Method of Moments (GMM), This study will use sample of all companies listed in IDX in all sector except financial sector, for the period 2007-2020. Results: The results showed that the Corporate governance variable such as Director Size, Independent Director, Commissionair size and Female Commisionaire could not contribute to the Capital Structure of the firms, Meanwhile, Female Director and Independent Commissionaire contribute negatively to the dependent variable. Shariah index and government ownership variable appears to have a positive influence to capital structure. For specific characteristics of the Firms Size and Tobins^q appears to have a negative influence toward the dependent variables, whereas Non Debt Tax Shield, Business Risk, ROA, ROE, EBIT to total asset ratio positively influence the capital structure of the firms. Conclusion and suggestion: This study tries to present a portrait the relationship between firm-specific characteristics, shariah index and corporate governance on the capital structure of Indonesian firms so that the results of the study can be a recommendation for the government and policy makers to pay attention to firms characteristics and corporate governance setting in regards to capital structure. It may assist the government to establish more comprehensive corporate governance policy and regulations. Keywords: Corporate Governance, Capital Structure, Firm Specific Characteristics, Shariah Index Share Link | Plain Format | Corresponding Author (Ahmad Fadlur R Bayuny)

90	PhD Colloquium	ABS-80
The role of Islamic Finance Development on Real Sector Output, Employment and Financial Stability in Indonesia Eko Fajar Cahyono School of Business and Economics Universiti Putra Malaysia Abstract The development of Islamic finance in Indonesia should be expected to have a positive effect on economic development. However, it is still rarely discussed about the role of comprehensive Islamic finance (Islamic banks, Islamic microfinance institutions, Islamic capital markets and Sukuk) in the economic development of the agricultural and industrial sectors (the two real sectors that support the Indonesian economy). This research has hope to fill the void. This study has 3 objectives, namely, first, to assess how Islamic finance (Islamic Banking, Sharia Microfinance, and Sharia Capital Market) affects Indonesian domestic productivity in the agricultural and manufacturing sectors. Second, to estimate how Indonesia manufacturing and agricultural sectors will be impacted by Islamic Finance (Islamic Banking, Sharia Microfinance, and Sharia Capital Market). Third, Analyze how Islamic Finance (Islamic Banking, Sharia Microfinance, and Sharia Capital Market) influences Indonesiafinancial stability. The theory used in this research, among others, Endogenous Growth Model which consists of Harod Domar Modal and Saving Investment Model. In the second part, this research refers to the Theory of Relationship Between Finance and Development proposed by (Lee and Stebunos and Boustanifar, 2014) as well as the company&#39-s decision model in opening job opportunities with financial constraints by Pagano and Pica (2016). In the third part, this study uses the theory of financial instability hypothesis that was born by Minsky. This research approach uses quantitative methods. To fulfill the objectives of the first and second research, this study uses the ARDL (Auto Regression Distribution Lag) estimation model and the Nonlinear ARDL estimation model, while to answer the research objective number three, this study uses the Toda Yamamoto estimation model and the macrov switching model. Keywords: Islamic Finance, Real Sector Productivity, Employment, Financial Stability Share Link | Plain Format | Corresponding Author (Eko Fajar Cahyono)

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