Annual International Conference on Islamic Economic and Finance (AICIEF)

Risk Mitigation of BAZNAS Tanah Datar Regency

Chitra Indah Sari — 2025-05-19

This study aims to determine the financial, operational, strategic and hazard risks for the National Amil Zakat Agency of Tanah Datar Regency,. The research method used is field research with a qualitative approach, data is collected through in-depth interviews with key informants, namely BAZNAS administrators and staff, as well as related parties who have an understanding of this topic. Data validity through source triangulation, namely comparing information obtained from various informants and data collection techniques. From the risk identification carried out, there are 10 risks consisting of operational risk, financial risk, strategic risk and hazard risk. The risk calculation is based on the result of probability multiplied by impact. From the risk score obtained in that the most prioritized risk is the absence of sanctions for muzaki who do not want to pay zakat. Risks that are classified as medium risk are that the zakat fund does not reach the target, Muzakki does not routinely pay zakat, the number of mustahik candidates who do not meet the requirements, the mistake of the Nagari Wali in issuing SKTM to mustahik candidates, the low level of public trust in Amil and the property zakat given by muzakki is not in accordance with the calculation of zakat (Nisab). While low risk is the mistake of regional officials in recommending mustahik candidates and special institutions that supervise or control all activities in BAZNAS Tanah Datar Regency do not exist. Risk Management is carried out in the form of sharing and risk mitigation.

Perkembangan Ekonomi Islam, Tren Terkini dan Tantangan Global

Siti Chasanah — 2025-05-19

This study aims to determine the challenges and opportunities of Islamic economic practices in Indonesia in conventional economic development. Although Islamic economic practices have developed very well, they are also accompanied by challenges that may hinder the realization of its vision. The data that form the basis of the analysis are primary data and secondary data. Primary data were obtained by distributing questionnaires to 100 respondents in the form of open and closed questions. Secondary data were obtained from the results obtained from several journals, official websites, and literature related to the topic of this study. The results of this article show that the development of Islamic economics in Indonesia is experiencing a positive trend. This is supported by the existence of clear regulations, the role of Islamic economic activists, and the reality of the Indonesian population, which is predominantly Muslim. However, there are challenges to the development of Islamic economics in Indonesia. Public education and awareness regarding the implementation of sharia-based economic activities are still low.

Perception of Islamic University Students Regarding Entrepreneurship Education and University Support

Afifah Khairani Hasibuan — 2025-05-19

Efforts made by Islamic University to reduce unemployment by conducting entrepreneurship education. Islamic University has also attempted to support the success of entrepreneurship education programs among students. This study aimed to analyze Islamic University students' perceptions of entrepreneurship education and college support. This study used a survey method by distributing questionnaires online using Google Forms. The data analysis method was carried out using quantitative descriptive analysis. Respondents in this study were 297 Islamic University students who had participated in entrepreneurship education. The results showed that respondents' perceptions of entrepreneurship education at Islamic University were considered very good. Respondents' perceptions of college support were considered good. Based on these findings, Islamic University needs to improve the evaluation process for the entrepreneurship education program that has been carried out. In addition, Islamic University also needs to increase support, which can be in the form of funding availability, business incubator centers, and special entrepreneurship libraries.

Analisis Model Bisnis Kanvas Pada Pengembangan Bisnis Sewa Gaun Pengantin Davina Gallery

Putri Amelia Pasaribu — 2025-05-19

This study analyzes the business model canvas of Davina Gallery, a bridal gown rental in Padangsidimpuan. This research uses a business canvas model. Findings show that partnerships and social media marketing enhance service quality and customer loyalty. High-quality products and flexible services, such as out-of-town delivery, attract customers. This model significantly supports Davina Gallery’s business sustainability.

Strategi Manajemen Risiko Terkini Untuk Industri Pertambangan Di Kalimantan Selatan : Sebuah Tinjauan

Rusdiana Rusdiana — 2025-05-20

This research analyzes current risk management strategies relevant to the mining industry in South Kalimantan, with a focus on mitigating negative impacts on the environment and local communities. Through a qualitative approach that includes a literature review and objective situation analysis of the assisted communities, this study aims to identify best practices in effective risk management. The research results highlight the importance of integrating cutting-edge technology, such as data analysis and the Internet of Things (IoT), in improving safety and cleanliness in the workplace (K3). Apart from that, continuous training for employees is also considered a crucial step in increasing awareness and responsibility for K3. The importance of a deep understanding of geotechnical conditions was also emphasized, especially in dealing with potential risks such as landslides. Strong partnerships between companies, governments and local communities are also considered important in managing environmental risks effectively. By adopting a sustainable approach that focuses on technology, training and partnerships, the mining industry in South Kalimantan can maintain a balance between economic growth and environmental conservation. In conclusion, an integrated and proactive risk management strategy is needed to ensure the sustainability of the mining industry while still paying attention to the resulting social and environmental impacts.

Comparison Of Sharia Insurance And Conventional Insurance: A Study Of Islamic Law And Market Practice

Muhammad Aliful Ma'luf — 2025-05-20

This research aims to analyze the comparison between sharia insurance and conventional insurance from various aspects, including concepts, basic principles, contract structure, risk management, and practical implementation in the field. Sharia insurance is based on Islamic principles, especially those related to the prohibition of riba (interest), gharar (uncertainty), and maysir (gambling), which have been replaced by the principles of mutual assistance (ta'awun) and profit sharing (mudharabah or musyarakah). Meanwhile, conventional insurance operates on commercial principles that focus on risk transfer with premium payments that are strictly regulated by the insurance company.

Implementation of Good Corporate Governance on Islamic Business Perspective in Omah Oblong Company, Yogyakarta

Zilal Afwa Ajidin — 2025-05-26

This study aims to explore the implementation of good corporate governance (GCG) at Omah Oblong, a prominent small and medium-sized enterprise (SME) in Yogyakarta. Omah Oblong, known as the House of T-shirt, has been operating for 15 years under the ownership of Mr. Sugianto. The company has grown from a small village enterprise into a popular tourism destination where visitors can observe, purchase, and practice traditional T-shirt screen printing. Utilizing a descriptive qualitative approach, data were collected through literature reviews and interviews with key stakeholders. The study focuses on several key principles of GCG: transparency, accountability, responsibility, independence, and fairness. The results indicate that Omah Oblong successfully integrates these principles into its business operations. The company's transparency is demonstrated through open communication channels with employees and customers, ensuring that all parties are well-informed. Accountability is upheld through rigorous internal controls and regular performance evaluations. The company also exhibits a strong sense of responsibility, particularly in its commitment to local community development by providing jobs and training opportunities. Independence is maintained by fostering an environment where decision-making is free from undue influence. Lastly, fairness is evident in their equitable treatment of employees and partners, such as fair wages and commissions. In conclusion, Omah Oblong exemplifies how good corporate governance can be effectively implemented in an SME, contributing to sustainable business growth and positive community impact.

Peran Strategis Keuangan Islam Dalam Pencapaian Target SDGs

Sugiharti Sugiharti — 2025-05-26

The SDGs are a set of goals set by the United Nations (UN) to achieve a better, more sustainable life for everyone on the planet. The SDGs have 17 interrelated and mutually supportive goals to address the global challenges we face. The most common financial system in most countries is still based on conventional economic principles based on the principles of interest, risk and profit, which operate within a framework of financial institutions, markets, instruments and regulations designed to facilitate economic activity. As an alternative to the conventional financial system, the market is witnessing the growth of a financial system based on Islamic Sharia law. Islamic finance is a fast-growing sector of the global financial system, characterised by its adherence to Shariah principles, which emphasise fairness, equity, inclusiveness and public welfare. This ethical foundation not only makes Islamic finance an attractive alternative to conventional finance, but also positions it as an important contributor to sustainable development. Review methodology, which is a systematic and structured approach to evaluate, analyse and synthesise literature relevant to the research topic. The results show that Islamic finance principles inherently support several SDGs, including those that focus on poverty alleviation, economic growth, and reducing inequality.

The Role of Mudharabah Contracts Towards MSME Capitalization in Samarinda

Muh Shadiqul Fajri AF — 2025-05-26

This study aims to analyze the role of mudharabah contracts in supporting capital for Micro, Small, and Medium Enterprises (MSMEs) in Samarinda, with a case study on the Sharia Savings and Loans and Financing Cooperative (KSPP) Quantum Mandiri Madani. The mudharabah contract is one of the sharia financial instruments that has a potential to help capitalizing MSMEs through a profit-sharing scheme, where the capital owner provides funds to the business manager, and the profits are shared based on the agreement. This study uses a qualitative descriptive method with primary data collected through in-depth interviews and observations of three informants, namely two MSME business actors and one KSPP member. The results of the study indicate that the mudharabah contract has a positive impact on the development of MSMEs, especially in increasing production capacity and expanding the market. However, challenges such as market fluctuations and business management are still obstacles for some business actors in fulfilling profit-sharing obligations. The novelty of this study lies in the in-depth analysis of the implementation of the mudharabah contract in Samarinda, which is still rarely explored, and its impact on MSME capital. This research provides important implications for the development of more efficient and sustainable sharia financing schemes, particularly in supporting small businesses in the regions.

Analisis Tingkat Literasi Zakat Remaja Dan Pemuda Masjid Kota Samarinda Menggunakan Zakat Literacy Index

Dahlia Norjanah Norma Susanti — 2025-05-28

This study aims to measure the Zakat Literacy Index (ILZ) of the youth and young adults of mosques in Samarinda City using the Simple Weighted Index method, which focuses on measuring both basic and advanced literacy understanding of zakat. Literacy and understanding of zakat are external aspects that can influence an individual's decision to pay zakat. The results of this study indicate that the Zakat Literacy Index (ILZ) for the youth and young adults of mosques in Samarinda City achieved a score of 70.48, which falls into the medium literacy category. The highest indicator in this study is the variable of general zakat knowledge, with a score of 89.84, while the lowest indicator is in the knowledge of digital zakat payment, with a score of 49.22.

Determinant of Zakat Payment Behavior in Indonesia: Socio-Economic and Social-Influence Approach

Badara Shofi Dana — 2025-05-28

Indonesia, as a Muslim country with the obligation to pay zakat, still has obstacles that are less than optimal in the collection of zakat. Socio-economic and environmental conditions cause suboptimal zakat collection. This study aims to analyze socio-economic and socio-influencers who are influential in determining zakat payments in Indonesia. The data used is from the Indonesian Family Life Survey (IFLS) 2007 and 2014. The method used is Ordinary Least Square (OLS), which uses a robust model with no intercept. The results of the study show that socio-economic and socio-influencers have a positive effect on increasing zakat payments in Indonesia

Analisis Implementasi E-Business Dalam Mewujudkan Green Banking Di Perbankan Syariah Yang Berkelanjutan (Studi Kasus Bank Syariah Indonesia)

Nurul Fadhilah — 2025-05-28

E-business supports business development by improving both internal and external processes. In banking, "Green Banking" focuses on the bank's commitment to sustainability in operations and lending. This study, using a qualitative descriptive analysis method, presents findings on how e-business is applied in the digital banking of Islamic banks in Indonesia. The results show that e-business in Islamic banking promotes sustainable Green Banking by fostering environmental awareness. By adopting e-business, Islamic banks can reduce resource use, such as paper, and cut carbon emissions through digital services. The implementation of E-Business in Islamic banks in Indonesia has a significant positive impact in realizing sustainable green banking. not only focusing on Islamic banking operations, but also contributing to environmental sustainability as a whole.

Dampak Impelementasi Zakat Terhadap Perekonomian Masyarakat Di Era Digital

Salsamila Salsamila — 2025-05-28

The digital era brings many changes, including in the mechanism of zakat collection and distribution, which has undergone a significant transformation. Zakat, as one of the important instruments in the Islamic economy, plays a role in reducing social inequality and poverty. With the adoption of digital technology, zakat collection becomes more efficient, transparent, and accountable. Based on data, digital zakat collection has increased significantly. Technology allows easy access for people to pay zakat online, which also strengthens trust in zakat institutions. The research methodology uses a qualitative approach with case studies to identify the impact of digital zakat on society, which shows that digital zakat accelerates wealth redistribution and supports social welfare. This research emphasizes the importance of technology integration in zakat management, which can be an effective solution in addressing economic inequality in the digital era.

Analisis Faktor Yang Mempengaruhi Keputusan Penggunaan Qris Pada Gen Z

Aswina Aswina — 2025-05-28

In today's digital era, QRIS has become a widely used payment method in Indonesia. Generation Z, born between 1997 and 2012, is very adaptive to digital growth, one of which is QRIS. However, their choice to use QRIS is not only influenced by technological convenience but also by factors such as security and trust. This study aims to analyze the influence of convenience, trust, and the decision to use QRIS on generation Z. This study uses a quantitative approach with a sample of 40 out of 60 selected respondent data and all of them are active and passive QRIS users. Data were collected through an online questionnaire and analyzed using descriptive statistics, and various tests including validity, reliability, multicollinearity, beteteskedasticity tests, heteroscedasticity tests. simple linear regression analysis, partial t-test, simultaneous f-test and coefficient of determination test. The results show that convenience and trust have a significant influence on the decision to use QRIS, while security does not have a significant influence on this demographic. These findings highlight that for Generation Z, ease of use and trust in the system are the main factors driving QRIS adoption, while security issues are less of a concern in their decision-making process. This insight provides important implications for digital payment providers who want to increase usage by focusing more on improving the user experience and can build more trust. Keywords: Qis, convenience, security, trust, generation z, digital payments.

Zakat, Infaq, Sedekah dan Inflasi terhadap Kemiskinan di Kalimantan Selatan: Analisis Regresi Menggunakan Eviews

Lisda Aisyah — 2025-05-28

This research aims to determine and analyze the effect of zakat, infaq, alms (ZIS) and the inflation rate on poverty levels in South Kalimantan. This type of research is a quantitative research with data collection methods used are secondary data in the form of time series data taken from the official website of BAZNAS South Kalimantan and also BPS South Kalimantan. The research sample used was for 4 years from 2020 until 2023 period. To test the hypothesis, this research uses multiple linear regression analysis method through the Eviews 9 program. The results obtained in this study indicate that the ZIS variable and the inflation rate are able to explain the variable poverty level of 39.00% and the remaining 61% explained by other variables outside the research. In the F-test, the ZIS variable and the inflation rate variable has a significant effect on the poverty level. Then at the t-test, the ZIS variable has a significant effect on the poverty level. Meanwhile, the inflation rate does not have a significant effect on the poverty level.

Evaluation of the Healthy Service Action Program (ALS) by Dompet Dhuafa East Kalimantan Using the CIPP Model (Context, Input, Process, Product)

Muhammad Aidil Ali — 2025-05-28

This research, conducted by Muhammad Aidil Ali and titled “Evaluation of the Healthy Service Action Program (ALS) of Dompet Dhuafa East Kalimantan using the CIPP model (Context, Input, Process, Product), was supervised by Mr. Rais Abdullah. The aim of this study is to evaluate a health program that provides access to communities in poverty-stricken areas. The methodology used is qualitative, with data collected through interviews, observations, and documentation. Data validity was tested through source triangulation.

The evaluation results show that in the Context dimension, the ALS program is designed to meet health needs in remote areas. In the Input dimension, the management of human resources and funding is good, although there are challenges in equal fund distribution. The Process dimension indicates that preventive and curative services are effective, but rehabilitative services need improvement. Program management is sound, despite limitations in resources. In the Product dimension, the program successfully meets short-term health needs, but sustainable access remains a challenge. Feedback from beneficiaries suggests a need for increased program frequency to meet ongoing health needs.

Reviving Islamic Social Finance: The Role of Zakat and Waqf in Advancing the SDGs

Citra Mulya Sari — 2025-05-28

The majority of the Indonesian community is Muslim Ironically, the increase in the Muslim population in Indonesia does not have implications for the prosperity of the Indonesian community. Zakat and waqf have a role in the prosperity of society linked to the SDGs. Currently, the world is paying great attention to efforts to achieve social well-being. The SDGs are the world's hope to eradicate poverty, protect the environment, and ensure that everyone can enjoy peace and prosperity. Sustainable Development has 17 main goals. Social welfare and poverty eradication are the first priorities in the SDG goals. This research aims to analyze the recovery of social finance in the SDGs that focus on social welfare and poverty eradication. The method used in this research is a qualitative approach with the type of library research. Secondary data sources to study social finance recovery in the SDGs that focus on social welfare and poverty eradication. Secondary data is obtained from various sources ranging from government reports, publications and journal articles. The results of the study show that social financial recovery in the SDGs is focused on the goals of social well-being and poverty alleviation through zakat institutional programs in Indonesia such as Baznas and Dompet Dhuafa run productive zakat programs, which help the poor start businesses and become financially independent.

Wakaf Polis; Integrasi Wakaf Uang dan Asuransi Jiwa Syaria dalam Mendukung Pemberdayaan Ekonomi Ummat

Khabib Musthofa — 2025-05-28

This article examines the concept of “policy waqf” as an innovation in the integration of cash waqf and sharia life insurance, with the aim of supporting the economic empowerment of the community. Policy waqf allows sharia life insurance policyholders to allocate part or all of their life insurance benefits as waqf. Using a qualitative approach, this study explores the potential of policy waqf in Indonesia in supporting economic empowerment. Data were collected through literature studies, as well as document analysis related to regulations and fatwas governing cash waqf and sharia life insurance. The results of the study indicate that policy waqf can be an effective instrument in collecting waqf funds sustainably, which can ultimately be used for productive economic projects for the community

Analysis of The Fatwa National Sharia Council of The Indonesian Ulama Council (DSN-MUI) Concerning Sharia Electronic Money on The Use of Dana Applications

Sony Mahesa Putra — 2025-06-04

This study aims to analyze the use of the DANA application based on DSN-MUI Fatwa No. 116/DSN-MUI/IX/20I7 concerning Sharia Electronic Money. This research is a library research. The data used in this study are secondary data, the existing data is analyzed using descriptive analysis techniques. The electronic money that is the subject of study is the DANA application. Based on MUI Fatwa No: 116/DSN-MUI/IX/2017, the position of the DANA digital wallet as a storage of digital money is allowed. This is based on the finding that the DANA application is hidden from the elements of riba, gharar, maysir, tadlis, risywah and israf. The findings also found that the DANA application collaborated with Bank Syariah Indonesia (BSI) and the contracts contained in the fund transaction in accordance with the contracts allowed in the DSN MUI FATWA NO: 116/DSN-MUI/IX/2017.

The Influence of Religious Factors and Islamic Knowledge on The Consumption of Halal Food Products (Study of Students At The Faculty of Economics And Business Mulawarman University)

Fita Mardiani — 2025-06-05

This research was conducted by Fita Mardiani with the title "The Influence of Religious Factors and Islamic Knowledge on the Consumption of Halal Food Products (Study on Students of the Faculty of Economics and Business, Mulawarman University)" under the guidance of Andi Martina Kamaruddin. This research aims to determine the influence of religiosity and Islamic knowledge factors on the decision to consume halal food products among students at the Faculty of Economics and Business, Mulawarman University. The method used in this research is a quantitative research method. The population in this study were students from the Faculty of Economics and Business, Mulawarman University, with a sample of 98 respondents. The data collection technique uses a questionnaire via Google form which is distributed to the WhatsApp application. Data analysis techniques were carried out using validity tests, reliability tests, ordinal logistic regression tests, overall model fit tests, goodness of fit tests, Nagelkerke r square tests, Wald tests (partial t tests). The results of this research show that the variables of religiosity and Islamic knowledge have a positive and significant effect on the decision to consume halal food products among students at the Faculty of Economics and Business, Mulawarman University.

Islamic Green Economy Model In The Development Of The Urban Informal Sector For Food Security Through Car Free Day

Nikmatul Masruroh — 2025-06-05

Car Free Day (CFD) activities have become a routine activity every week in every district lately. This activity has several impacts on the economy and environmental health. CFD displays products based on local wisdom by presenting business varain in it. But the most dominant and most in demand is the culinary business. So the objectives of this research are: first; comprehensively explore the process of developing the urban informal sector for food security through CFD activities, secondly creating an Islamic Green Economy model in the urban informal sector, especially CFD activities in the culinary business. This research has a locus in Situbondo Regency, because so far in the BPS report, this district has a low income, but it turns out that it has CFD activities that are in great demand by the people of Situbondo. Thus, the research approach is qualitative with a phenomenological type. Data was obtained through observation, interviews and documentation by checking the validity of the data using triangulation of sources and techniques. The data were analyzed using interpretive and descriptive analysis. The analysis yielded findings, first; CFD activities are carried out every week to reduce pollution caused by motor vehicles. The process is carried out with 4 strategies, namely physical development strategies or localities, business development strategies, human resource development strategies and community economic development strategies. Second, CFD activities are able to strengthen food security with an increase in income among culinary MSME owners. The Islamic Green Economy model that was formed is economic growth but has an impact on environmental health, so that hifdz annafs and hifdz al mal go hand in hand to be fulfilled. The Islamic Green Economy model uses Yusuf Qardhawi's maqashid Sharia model, namely with the addition of hifdz al biah.