https://conferences.uinsalatiga.ac.id/index.php/aicieb/issue/feed Annual International Conference on Islamic Economics and Business (AICIEB) 2024-12-23T07:04:19+00:00 Mohammad Rofiuddin aicieb@iainsalatiga.ac.id Open Journal Systems <p>AICIEB [ISSN <strong><a href="https://issn.lipi.go.id/terbit/detail/20211213230917939">2809-3445</a></strong>] is an annual conference held by the Faculty of Islamic Economics and Business (FEBI), State Institute for Islamic Studies (IAIN) Salatiga. This year is the second time of holding the Annual International Conference on Islamic Economics and Business (AICIEB) has been held, after the first meeting in 2020.</p> https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/681 The Effect of Fiscal Decentralization, GDP Per Capita, Government Expenditure and Corruption on Human Development Index 2024-12-23T04:19:00+00:00 Nur Dhila Fadhila nurfadhila207@gmail.com Anim Rahmayati anim.rahmayati@iainsurakarta.ac.id <p>One way to measure the success of human development in a country is to use the Human Development Index. Some previous studies tested Fiscal Decentralization on Human Development Index. This study aims to examine the effect of Fiscal Decentralization, GDP per capita, Government Expenditure and Corruption Level on Human Development Index. This research is a quantitative descriptive research using panel data . The sample of this study consisted of 48 provincial governments throughout Indonesia for the period 2021-2022, the method used was purposive sampling. Statistical testing using EVIEWS 12 . The results of the study Fiscal Decentralization, GDP per capita, Government Expenditure and Corruption have no effect on the Human Development Index.</p> 2024-09-25T08:07:09+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/649 Analysis of the Impact of COVID-19 Pandemic Revocation on the Stock Performance of Islamic Banks in Indonesia: Empirical Study on BRIS and BTPS 2024-12-23T04:19:05+00:00 Leonny Noviyana Sakti Pamungkas leonnynoviyana@student.uns.ac.id Y Anni Aryani y_anniaryani@staff.uns.ac.id <p>This study aims to analyze the impact of the revocation of COVID-19 emergency status by WHO on the stock performance of Islamic banks in Indonesia, with samples from Bank Syariah Indonesia (BRIS) and PT Bank BTPN Syariah (BTPS). The analysis emphasizes on measuring volatility, average returns and the impact of the revocation of Covid 19 emergency status. The analysis is classified in the pre and post announcement period of the revocation of Covid 19 emergency status using long term (90 days), medium term (60 days) and short term (30 days). To analyze using the t test and f test. To analyze the t test and f test taken from the closing price of BRIS and BTPS shares collected on yahoo finance. The results show that there are positive returns in the short-term period (30 days) on both. We find that there is a significant difference in returns between the Covid 19 revocation event and the returns outside the event. Finally, we find that the same event has a different impact on the stock performance of Islamic banks. The implications of this study underscore the importance of portfolio diversification and regular monitoring by investors before making decisions.</p> 2024-12-16T07:18:41+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/650 Sharia Economic Perspective Regarding Income Tax Collection 2024-12-23T04:19:12+00:00 Fatih Atsaris Sujud fatihsujud@gmail.com Fajar Arif Hidayat fatihsujud@gmail.com <p>The effectiveness of managing government financial resources is vital for a country's development, with taxes playing a key role. Income tax (PPh) 21, which employs progressive rates, is designed to address economic disparities and support national growth. In Islamic economics, tax (dharibah) is an economic transaction contributing directly to the state for the common good. This research uses qualitative methods and literature analysis to explore the integration of PPh 21 in Islamic economics. PPh 21 embodies economic justice and public benefit through its progressive rates, adjusting taxes based on income levels. Islamic dharibah tax collection focuses on public welfare, without distinguishing between Muslims and non-Muslims. PPh 21 aligns with sharia principles by ensuring justice and targeting economically capable groups. As a financial instrument, PPh 21 supports community development and welfare in the Islamic economic framework. Leaders (Ulil Amri) play a crucial role in developing a tax system that promotes overall community welfare and sustainable economic stability.</p> <p>&nbsp;</p> 2024-12-16T07:38:40+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/653 Examining the Development of Sharia Accounting Research in Indonesia through a Systematic Literature Review 2024-12-23T04:19:18+00:00 Wildan Izzulhaq wildanizz17@student.uns.ac.id Widya Ningsih widyaningsih_98@student.uns.ac.id Wahyu Widardjo widarjo@staff.uns.ac.id <p><em>This article aims to comprehensively examine how Sharia accounting research in Indonesia has evolved, highlighting critical issues and providing guidance for future research directions. The article uses articles indexed in Scopus and Sinta 2, totaling 41 articles. It maps the academic themes into five categories, namely "Sharia Accounting and Its Application," "Education and Perception about Sharia Accounting," "Psychological and Social Aspects in Sharia Accounting," "Instruments and Financial Products of Sharia," and "Islamic Philanthropy." From the division into these five academic themes, it can be concluded that the implementation of Sharia accounting in Indonesia is still relatively lacking and continues to use practices from conventional accounting. The results of this study are expected to contribute to the theoretical development and review of issues related to the development and implementation of Sharia accounting in Indonesia.</em></p> 2024-12-16T07:39:38+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/657 The Influence of The Rupiah Exchange Rate, Inflation and Fuel Subsidy on Motorcycle Consumption in 2019-2023 and Estimating The Level of Petroleum Production : Implementation of the Arima Model 2024-12-23T04:19:24+00:00 Mir'atul Hayati Hayatimiratul476@gmail.com Anton Bawono hayatimiratul476@gmail.com <p>Abstract. Growth amount user motorcycle in Indonesia the more Lots from year to year. Population motorcycle Which the more Lots worried will worsen congestion And problem inefficiency use material burn oil. Wrong One Which become reason increasing consumption motorcycle inIndonesia is a condition of macroeconomic factors. This research aims to determine the effect macroeconomic factors which include exchange rates, inflation and fuel subsidies on motorbike consumption in Indonesia in 2019- 2023 and considering the increase in oil production levels. The data used is monthly time series data for the January period 2019-December 2023. The t test shows that there is no influence of exchange rates, inflation on motorbike consumption, while subsidies Fuel has a positive effect on motorbike consumption, but these results must take into account the increase in petroleum production which will have an impact on resource availability in the future. The results of the data test show that the exchange rate and inflation have an influencepositive and significant on motorbike consumption.</p> 2024-12-16T07:57:54+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/741 Religiosity as a Determinant Factor in Wardah Cosmetics Purchase Decisions: An Analysis of Halal Label, Celebrity Endorser, and Lifestyle 2024-12-23T04:19:30+00:00 Khoirun Nissa Afina sandul190600@gmail.com Imanda Firmantyas Putri Pertiwi imanda.putri@uinsalatiga.ac.id <p>This study aims to examine Religiosity as a Determinant Factor in Wardah Cosmetics Purchase Decisions: An Analysis of Halal Label, Celebrity Endorser, and Lifestyle. This research uses a quantitative approach by conducting a survey through questionnaires distributed to 100 students of UIN Salatiga who use Wardah cosmetic products. The sampling technique employed is purposive sampling. The data analysis techniques used in this study are multiple linear regression and moderation analysis. The results show that halal labels, celebrity endorsers, and lifestyle have a positive and significant impact on purchasing decisions. However, religiosity has a negative and insignificant effect on purchasing decisions. Furthermore, the results of the Moderated Regression Analysis (MRA) indicate that religiosity does not moderate the effect of halal labels, celebrity endorsers, and lifestyle on purchasing decisions.&nbsp;</p> <p>Keywords: Halal Label, Celebrity Endorser, Lifestyle, Purchasing Decision, Religiosity</p> 2024-12-18T23:18:25+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/659 Sharia Fintech Towards Halal Financial Inclusion of Indonesian Industry 2024-12-23T04:19:36+00:00 Kirana Ramadhanti kiranahamka19@gmail.com Anisa Dwi Arismaya kiranahamka19@gmail.com <p>The technological developments that have occurred have given birth to various opportunities and challenges as well as roles in the financial sector. The purpose of this study is to explore the understanding of industrial halal financial inclusion in the context <em>&nbsp;of Financial Technology</em> (Fintech) This study uses a qualitative method with a literature study approach for sharia in Indonesia. This study is designed using a literature study approach where data is sourced from relevant literature such as journal articles and industry reports. The potential and challenges that exist, the government is expected to encourage business actors and business actors are expected to be more concerned about halal guarantees. The results of the study show that sharia fintech increases the value of foreign exchange reserves such as the halal industry, especially in halal food and Muslim clothing, thereby creating a friendly environment for the sharia finance industry to help MSMEs.</p> 2024-12-16T08:17:39+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/663 Shopee Paylater Transactions in the Shopee Application In Legal Perspective 2024-12-23T04:19:41+00:00 Seri Mughni Sulubara ssulubara@gmail.com Hidayati Purnama Lubis ssulubara@gmail.com Nancy Yosepin Simbolon ssulubara@gmail.com <p><em>Shopee is an application engaged in online sales or e-commerce that can be accessed easily using a smartphone. Shopee paylater is a buy now pay later method provided by the Shopee platform that allows consumers to pay for a transaction at a later date, either in one payment or in installments. The research method used is qualitative descriptive research with a normative juridical approach. The legal review of shopee paylater transactions on the shopee application as internet-based technology financing for the convenience of remote electronic transactions is contained in Articles 1313, 1320, 1338 and Article 1365 of the Civil Code. To protect the interests of consumers who use shopee paylater in the shopee application, it is regulated in Articles 4, 6, 7 and Article 62 of Law Number: 8 of 1999 concerning Consumer Protection. In the Electronic and Transaction Information Law, the protection of consumer interests of shopee paylater users is regulated in Article 18 paragraph 1 of Law Number: 19 of 2016 concerning Amendments to Law Number: 11 of 2008 concerning Electronic Information and Transactions.</em></p> 2024-12-16T08:37:28+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/664 Determinants of Indonesia's Economic Growth in the 2021-2022 Period with Per Capita Income as an Intervening Variable 2024-12-23T04:19:47+00:00 Riska Suci Amanda emywidyastuti@uinsalatiga.ac.id Emy Widyastuti emywidyastuti@uinsalatiga.ac.id <p>This study aims to analyze the effect of population, labor absorption and zakat on Indonesia's economic growth in 2012-2022 with per capita income as an intervening variable. This study is a type of quantitative research using secondary data. Multiple linear regression techniques, path analysis and Sobel test are used to test the hypothesis. Based on data testing, the results show that population has a significant positive effect on economic growth, labor absorption has a negative but insignificant effect on economic growth, zakat has a positive but insignificant effect on economic growth, per capita income has a significant positive effect on economic growth. Through the Sobel test, the results show that there is no intervening effect of population, labor absorption, or zakat variables on Indonesia's economic growth through per capita income.</p> 2024-12-16T08:49:23+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/667 Development Strategy of Halal Tourism Concept in Keratonan Kasepuhan with Network Analysis 2024-12-23T04:19:52+00:00 Anandhiya Intan Prabandari anandhiyaip97@gmail.com Dicky Satria Ramadhan dikyramadhan1301@gmail.com Mohamad Allif Naufal Muzakki alifmuzakki30@gmail.com <p>The concept of halal tourism in Keratonan Kasepuhan is an appropriate effort in optimizing tourism development in Keratonan Kasepuhan. Keratonan Kasepuhan has the appropriate potential in the main elements of the formation of halal tourism. This research was conducted as a form of contribution and pouring ideas on optimizing the concept of halal tourism development in Keratonan Kasepuhan. This research was conducted by involving Cirebon City Culture and Tourism Office, Keratonan Kasepuhan Cirebon Management Agency, Keraton Kasepuhan Cirebon Arts Group, Academics, traders and tourists of Keratonan Kasepuhan as keyperson in the object of research. The analysis method used is Analytical Network Process (ANP) to determine priorities in a tourism development, especially halal tourism Keratonan Kasepuhan. The results showed that the priority strategies for developing the concept of halal tourism in Keratonan Kasepuhan include providing facilities, infrastructure, and supporting facilities such as places of prayers, sharia hotels, and halal food in Keratonan Kasepuhan area, creating tour packages that meet the general criteria of halal tourism in Keratonan Kasepuhan, establishing halal tourism information center of Keratonan Kasepuhan, organizing cultural and religious events at the Keratonan Kasepuhan on a routine basis, and planning regulations related to halal tourism in Keratonan Kasepuhan.</p> 2024-12-18T07:17:25+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/704 The Influence of Digital Marketing and Brand Image on the Decision of Generation Z to Save at Bank Syariah Indonesia with Religiosity as a Moderation Variable (Case Study on Students in Salatiga City) 2024-12-23T04:20:00+00:00 Aulia Erlin Anggraeni auliaerlin67@gmail.com Budi Utomo auliaerlin67@gmail.com <p>This study aims to determine the influence of Digital Marketing and Brand Image on the Decision of Generation Z to save at Bank Syariah Indonesia with Religiosity as a moderation variable. This study uses a quantitative approach and this study uses primary data. The sample in this study was 97 respondents obtained from the results of filling out a questionnaire, this research was conducted on students in Salatiga City. The sampling technique uses the Purposive sampling technique. The analysis used includes validity test, reliability test, classical assumption test, Moderated Regression Analysis (MRA) and hypothesis testing. The results of this study show that digital marketing and brand image have a positive and significant effect on the decision of generation Z to save at Bank Syarriah Indonesia. Furthermore, Religiosity can moderate digital marketing and brand image against the decision of generation Z to save at Bank Syariah Indonesia.</p> 2024-12-18T23:25:54+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/676 Implications of Waqf and Taxation in Public Finance 2024-12-23T04:20:05+00:00 Mochammad Arif Budiman m.arif.budiman@poliban.ac.id Mairijani Mairijani mairijani@akuntansipoliban.ac.id Muhammad Yassir Fahmi mab.iium@gmail.com Muhammad Mumtaza Rifqi mab.iium@gmail.com Nabila Fatiha Rizqina mab.iium@gmail.com <p>Abstract. This comparative study examines the implications of waqf and taxation in public finance, focusing on the conceptual differences between Islamic and conventional economic systems. Waqf, a voluntary and spiritually driven instrument in Islam, plays a crucial role in financing social infrastructures such as education, healthcare, and public services. Taxation, on the other hand, is a mandatory contribution within conventional systems, essential for state revenue and the provision of public goods. The study explores the philosophical foundations, collection mechanisms, and social impacts of both instruments. Through case studies from various countries, the research highlights the effectiveness of waqf in Muslim-majority contexts like Indonesia, Turkey, and Saudi Arabia, and compares it with successful tax systems in non-Muslim countries such as Sweden, Germany, and Singapore. The findings suggest that both waqf and taxation have unique strengths in promoting social welfare and economic development. Integrating these systems could offer a more holistic and sustainable approach to public finance, particularly in Muslim countries, where combining the voluntary nature of waqf with the structured framework of taxation may lead to more equitable wealth distribution and stronger social cohesion.</p> 2024-12-18T08:26:59+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/678 A Comparison of DEA CCR and DEA Aggressive in Determining The Efficiency of Indonesian Islamic Banking 2024-12-23T04:20:12+00:00 Rendra Erdkhadifa rendra.erdkhadifa@gmail.com Siti Lailatul Mahmudah rendra.erdkhadifa@gmail.com Retno Puspitasari Alfiki rendra.erdkhadifa@gmail.com Atikhotul Munawwaroh rendra.erdkhadifa@gmail.com <p>This study aims to measure the efficiency of processes in Islamic banking. Efficiency measurement needs to find out about the optimization of existing processes in Islamic banking. Efficiency assessment in Islamic banking can help in the risk management process and optimization of available resources. The main objective in a process is to maximize a number of input variables to produce a number of input variables. So the process needs to be measured and its efficiency seen. Because the main purpose of the efficiency measurement process is as evaluation material and as a basis for policies to maintain and improve process efficiency. The sample used in the study was monthly data from 2018-2022. To measure efficiency, data envelopment analysis method was used. The results of the analysis obtained were that in the DEA CCR analysis there were 35% of the total that did not achieve efficiency. In general, the DEA CCR results show that the 2022 period is the best period in achieving efficiency. Different results are shown in the DEA Aggressive that from all observed periods, the January 2022 period is the best period with an efficiency value of 2,26338.</p> 2024-12-18T08:32:30+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/685 Analysis of Trends, Challenges, and Opportunities in the Shariah Fashion Industry Among Female Students of UIN Raden Mas Said Surakarta 2024-12-23T04:20:19+00:00 Anggi Ariska Putri anggiariskaputri@gmail.com Yahya Wulandari anggiariskaputri@gmail.com Devi Narulitasari anggiariskaputri@gmail.com <p class="Abstractbody" style="margin: 17.0pt 48.2pt 8.5pt 48.2pt;">Shariah fashion has become a growing phenomenon among female students of UIN Raden Mas Said Surakarta, representing a blend of religious identity and modern style expression. This article explores students' diverse views on the trends, challenges, and opportunities for the Shariah fashion industry in reaching the student market, highlighting the differences in preferences and needs between faculties. Through interviews with female students from various faculties, it is revealed that the motivation for choosing shariah fashion is not only based on adherence to religious teachings, but also influenced by price, quality, social media trends, and influencers. This article also identifies strategies and recommendations for female students, producers, and the campus environment to collaborate in promoting shariah fashion as an integral part of an inclusive and dynamic campus environment and culture. With the right approach, shariah fashion can become a strong symbol of identity and an attractive means of self-expression for all UIN Raden Mas Said Surakarta students, even beyond academic and social boundaries.</p> 2024-12-18T09:07:38+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/686 The Influence of the Manufacturing Industry on Indonesia’s Economic Growth for the 2013-2022 Period Viewed from an Islamic Economic Perspective 2024-12-23T04:20:26+00:00 Nurul Kholipah nrlkh07@gmail.com Erlin Kurniati nrlkh07@gmail.com Yulistia Devi nrlkh07@gmail.com <p>Indonesia is a country that has the manufacturing sector as a driver of the economy. Data from Indonesia's Gross National Income (GNI) has increased from 2013-2022. GNI is related to the manufacturing industry which has a role in economic growth. This research aims to see how much influence the manufacturing industry has on Indonesia's economic growth for the 2013-2022 period from an Islamic economic perspective. The variables used are the values ​​of the chemical and pharmaceutical industry sector and the food and beverage industry sector.&nbsp;This research uses several economic growth theories and Kaldor theory which discusses the manufacturing sector. The analysis method used is <em>Ordinary Least Square (OLS)</em>. The hypothesis test used is test <em>t-test</em>, f test, and coefficient of determination R<sup>2</sup>.&nbsp;The results of this research are that the chemical and pharmaceutical sectors and the food and beverage sector do not have a significant effect on economic growth as seen from the probability &gt;0.05.&nbsp;</p> 2024-12-18T09:23:28+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/687 VAR Method in Analyzing IBFin and Economic Growth 2024-12-23T04:20:32+00:00 Rahma Salwa Amira rahmasalwa674@gmail.com Bayu Nur Hadi by.nurhadi@uinsalatiga.ac.id Khakimah Himatul Aula khakimahaula@gmail.com <p>This journal examines the relationship between Total Islamic Banking Financing (IBFin), which is a financial system operating based on Sharia principles, and the economic growth rate in Indonesia, using the Vector Autoregressive (VAR) method to analyze data from 2003 to 2023. This research aims to understand the role of Islamic banking in driving economic growth and to identify any causal relationship between the two variables. The analysis results indicate that there is no significant causal relationship between Islamic Banking Financing (IBFin) and Gross Domestic Product (GDP), suggesting that the two variables do not directly influence each other.</p> 2024-12-18T13:42:49+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/688 Effectiveness of the Accounting Information System in the Tasikmalaya City Minimarket SME Sector and its Determining Factors 2024-12-23T04:20:36+00:00 Pretisila Kartika Putri pretisilakp@gmail.com Nisa Noor Wahid nisanoorwahid@unsil.ac.id Aquinaldo Sistanto Putra aquinaldo@unsil.ac.id Rezky Pramurindra rezky.pramurindra@gmail.com <p>This research aims to examine the effectiveness of the Accounting Information System in Tasikmalaya City Minimarket by testing several factors that are thought to influence it, namely work experience, training and incentives. The data collection technique in this research was a field survey using a questionnaire method with a Likert scale. The research population is all Minimarket SME employees in Tasikmalaya City, while the research sample to be selected using a purposive sampling method. The number of samples was determined using the Slovin formula, namely 90 minimarket employees in Tasikmalaya City. The research results show that work experience, training, and incentives have a significant positive effect on the effectiveness of the Accounting Information System. It is hoped that the implications of this research can be taken into consideration for decision making for Minimarket SME owners in Tasikmalaya City in increasing the effectiveness of the Accounting Information System on their business unit's computer equipment. In addition, it is hoped that this research can add theoretical benefits to further research literature.</p> 2024-12-18T13:50:39+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/689 Potential for Sustainable Halal Industry Development in Indonesia: Literature Review and Global Trend Analysis 2024-12-23T04:20:42+00:00 Citra Mulya Sari citramulyasari007@gmail.com Fitrianatsany Fitrianatsany citramulyasari007@gmail.com Nila Mafisatul Bashiroh citramulyasari007@gmail.com Moh Agung Irham citramulyasari007@gmail.com <p>This research explores the potential for developing a sustainable halal industry in Indonesia through a literature review and analysis of global trends. As the country with the largest Muslim population in the world, Indonesia has great potential in the halal industry, including the food, beverage, cosmetics, tourism, and sharia finance sectors. Increasing global and domestic demand for halal products is driving the growth of this sector. It also plays a serious role in supporting sustainability through environmentally friendly practices and efficient resource management. This research uses qualitative methods with a literature study approach to identify opportunities and challenges in achieving sustainability in the halal industry in Indonesia. The results show that implementing Environmental, Social, and Governance (ESG) principles can increase competitiveness and attract investment. However, we must overcome global competition, foreign cultural penetration, and economic imbalances. This research provides strategic insights for stakeholders to strengthen Indonesia's position as the centre of a sustainable global halal industry.</p> <p><strong>Keyword:</strong> Halal Industry, Sustainability, ESG</p> 2024-12-18T14:01:08+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/728 Harnessing Green Product Knowledge: FEBI UIN Salatiga Students Leading the Way in Sustainable Financial Education and Consumption 2024-12-23T04:20:49+00:00 Heri Kurniawan heri.kurniawan@uinsalatiga.ac.id David Andrean davidandrean169@gmail.com Yogi Supriyono yogisupriyono59@gmail.com <p>This study investigates the influence of Sustainable Financial Education on Green Consumption Behaviour, focusing on the mediating role of Green Product Knowledge among students at Universitas Islam Negeri Salatiga. A quantitative approach was employed, collecting data from 451 respondents through an online questionnaire. Path analysis revealed that Sustainable Financial Education significantly and positively impacts Green Consumption Behaviour, both directly and indirectly through Green Product Knowledge. The findings underscore the importance of integrating sustainability into financial education to promote environmentally responsible consumption. This research contributes to the academic discourse by highlighting the intersection of financial and environmental education, introducing new variables, and offering practical insights for curriculum development. Despite its contributions, the study is limited by its specific population and reliance on self-reported data, suggesting future research should explore broader populations and longitudinal approaches.</p> 2024-12-18T14:10:12+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/695 Financial Stability: Islamic Banks in Indonesia 2024-12-23T04:20:55+00:00 Anzar Alfat Firdaus anzar.firdaus@unsoed.ac.id Tri Wahyu Yuliani tri.yuliani@unsoed.ac.id <p>This study aims to analyze the performance of Islamic banking and macroeconomics on the financial stability of Islamic banking in Indonesia. The main factors that cause the financial stability of banking to fluctuate due to internal factors (fundamental factors) are factors originating from within Islamic banking such as NPF, FDR, CAR, while external factors (non-fundamental factors) are caused by economic conditions such as inflation, interest rates and GDP. Researchers use the period from 2017 to 2023, where the year is based on seeing the phenomena before and after the Covid-19 pandemic. This study uses dynamic panel regression with Generalized Method of Moments (GMM) estimation. The results of the GMM estimation analysis produce test results that have a significant effect on the Zscore variable, including the NPF variable, while macroeconomic variables do not have a significant effect on the financial stability of Islamic banking.</p> <p><strong>Keywords:</strong> performance of Islamic banking, macroeconomics, financial stability, GMM</p> 2024-12-18T14:17:55+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/698 The Effect of Government Expenditure and Human Capital on the Trend of Economic Growth in Indonesia 2014-2023 2024-12-23T04:21:01+00:00 Yunita Oktaviani Oktaviani yunitaoktaviani38@gmail.com Citra Etika yunitaoktaviani38@gmail.com Alief Rakhman Setyanto yunitaoktaviani38@gmail.com <p>Trend economic growth means growth that gives everyone fair access and opportunity, increases welfare and reduces inequality between groups and regions. With an effective government role in budget distribution, economic growth can be achieved. Indonesian government spending increases almost every year, along with the human development index that continues to increase, as well as spending on health and education. The type of research used is quantitative. The method used in this research is Time Series data and hypothesis testing using Partial Test (Ujit t), Simultaneous Test (F Test), and Determination Test (R2 ). The data used is secondary data with the type of time series data in the observation period, namely 2014 to 2023. Government Expenditure (X1), Human Capital (X2) and Economic Growth (Y) with Statistical Test using eviews 10 application. The results showed that partially the government expenditure variable had a negative and insignificant effect on the trend of economic growth in Indonesia, the human capital variable had a positive and insignificant effect on the trend of economic growth in Indonesia. While simultaneously, government spending and human capital have a positive and significant effect on the trend of economic growth in Indonesia.</p> 2024-12-18T14:23:52+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/701 The Role of Sharia-Compliant Financial Instruments in Promoting Economic Growth: Evidence from Indonesia 2024-12-23T04:21:07+00:00 Dwi Handika dwihandika612@gmail.com Fitria Rahmah fitria.rahmah@uinsi.ac.id Nur Rahmatullah nurrahmatullah24@gmail.com <p>Indonesia, a developing nation in Southeast Asia, has a crucial role in executing policies for national economic growth, aiming to ultimately elevate the country to a developed status. One of the main strategies to achieve this goal is to improve the Islamic Financial Industry, specifically focusing on Islamic capital markets and non-bank Islamic financial institutions (IKNB). This study seeks to analyze the enduring and immediate connections among Islamic Stocks, Sukuk, Islamic Mutual Funds, and the assets of Non-Bank Islamic Financial Institutions (IKNB), and their influence on Indonesia's economic expansion from 2017 to 2023. The study employs a quantitative research methodology using the Vector Error Correction Model (VECM) for data analysis. It relies on secondary time series data, specifically monthly figures from Islamic stocks, Sukuk, Islamic mutual funds, and the assets of Non-Bank Islamic Financial Institutions (IKNB), as well as Gross Domestic Product (GDP) figures from 2017 to 2023. The results demonstrate that Islamic Stocks and Sukuk exert a substantial influence on Indonesia's long-term economic growth, albeit their impact is not substantial in the near term. Islamic Mutual Funds have no substantial effect on economic growth, whether in the long or short term. On the other hand, the assets of Non-Bank Islamic Financial Institutions have a large impact on economic growth in the long term, but their influence in the short term is not significant. These findings suggest that in order to enhance the long-term expansion of Indonesia's economy, it is crucial to emphasize the advancement and backing of Islamic financial instruments and institutions. Additionally, it is important to remove any obstacles that may hinder their immediate efficacy.</p> 2024-12-18T14:29:44+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/703 Analysis of the Influence of Islamic Service Quality, Product Innovation, and Religiosity on Purchase Decisions with Store Atmosphere as a Moderating Variable (Case Study on Soklatok Salatiga Visitors) 2024-12-23T04:21:17+00:00 Muhammad Kafabi artkapabi001@gmail.com Saifudin Saifudin saifudin@uinsalatiga.ac.id Khoirun Nissa Afina nissaafina2@gmail.com Millatul Miskiyyah miskiyyahmillah@gmail.com <p>This study aims to see how much influence Islamic service quality, product innovation and religiosity have on purchasing decisions which are moderated by the store atmosphere variable. This type of research is quantitative with an average sample of 150 visitors per day in Soklatok Salatiga. In this study, the researcher used the incidental sampling technique. Researchers took samples based on the calculation of the formula from Isaac and Michael and obtained 100 samples. The data obtained from the sample will be used to perform statistical analysis with SPSS 23. Based on the findings of the researcher that the quality of Islamic services has a positive and significant effect on purchasing decisions. Product innovation has a positive and significant effect on purchasing decisions. Religiosity has a positive and significant effect on purchasing decisions. Store atmosphere strengthens the influence of Islamic service quality on purchasing decisions. Store atmosphere weakens the influence of product innovation on purchasing decisions. Store atmosphere weakens the influence of religiosity on purchasing decisions.</p> 2024-12-18T14:37:52+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/716 Analysis of the Influence of the Human Development Index (HDI), Gini Ratio, and Unemployment Rate on Poverty with Zakat, Infaq, Alms as Moderation Variables in Indonesia in 2018-2023 2024-12-23T04:21:24+00:00 Safinatus Saadah safinatussaadah25@gmail.com Saifudin Zuhri safinatussaadah25@gmail.com <p>This research is motivated by poverty which is the main issue of concern for the government in various countries, one of which is Indonesia. Badan Pusat Statistik (BPS) noted that the national poverty rate was still 9.36% until March 2023. This study uses a quantitative research method that aims to determine the influence of the human development index (HDI), Gini ratio, and unemployment rate on poverty with zakat, infaq, alms as moderation variables. This study uses panel data with cross section data&nbsp; from 34 provinces and&nbsp; time series data for 2018-2023. The regression analysis method was chosen, namely the Fixed Effect Model (FEM) and testing moderation variables using Moderated Regression Analysis (MRA). The software used to process data is EViews version 12. The results of this study show that the human development index (HDI) has a negative and significant effect on poverty in Indonesia in 2018-2023. The Gini ratio and unemployment rate have a positive and significant effect on poverty in Indonesia in 2018-2023. Zakat, infaq, alms have no effect on poverty in Indonesia in 2018-2023. The results of the MRA test show that zakat, infaq, and alms are not able to moderate the influence of the human development index (HDI), Gini ratio, and unemployment rate on poverty in Indonesia in 2018-2023.</p> 2024-12-18T14:50:06+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/717 The Relationship Between Educational Background and Sharia Compliance on the Performance of Islamic Bank Employees in Bone Regency 2024-12-23T04:21:30+00:00 Dian Hidayati Rahman dianhr28@gmail.com Muh Hasbi Ash Shiddiq hasbi.m.as@iain-bone.ac.id Ida Farida ida.farida@iain-bone.ac.id <p>Islamic banking continues to experience growth; however, it cannot be denied that the financial performance of Islamic banks has fluctuated from year to year. These fluctuations are caused by both external and internal factors. This article attempts to explain the internal factors of the company by discussing the relationship between educational background and Sharia compliance with the performance of Islamic bank employees in Bone Regency. The context of this research, the employees are from PT. Bank Muamalat Indonesia Tbk, Bone Sub-Branch Office, and PT. Bank Syariah Indonesia Tbk, Bone Branch Office. Data was obtained through the distribution of questionnaires and analyzed using the PLS-SEM method. The study found empirical evidence that educational background has an influence on employee performance, while Sharia compliance has an influence but is not significant.</p> 2024-12-18T14:45:33+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/719 The Influence of CAR, OER and FDR on Profitability with NPF as a Moderating Variable in Bank Umum Syariah Indonesia 2019-2023 2024-12-23T04:21:35+00:00 Anggun Fitriyah Ningsih anggunfitriyahningsih2@gmail.com <p>This research aims to examine the influence of Capital Adequacy Ratio, Operational Efficiency Ratio and Finance To Deposit Ratio on Profitability with Non-Performing Financing as a moderating variable in Bank umum syariahs in Indonesia for the 2019-2023 period. This research uses quantitative methods with MRA as a data analysis tool. By using a purposive sampling technique, a sample of 9 Bank umum syariahs registered with the Financial Services Authority (OJK) was obtained. This research uses secondary data in the form of panel data from annual financial reports published on the official websites of each bank. The analysis used in this research is multiple linear regression analysis with Eviews version 10 software. The results show that the Capital Adequacy Ratio, Operational Efficiency Ratio and Non Performing Financing partially have a significant negative effect on profitability, while the Finance To Deposit Ratio partially has no effect on profitability. . The results of the moderation test show that Non Performing Financing is able to moderate the influence of the Operational Efficiency Ratio on profitability, but Non Performing Financing is unable to moderate the influence of the Capital Adequacy Ratio and Finance To Deposit Ratio on profitability.&nbsp;</p> 2024-12-18T14:55:27+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/720 The Effect of Human Development Index, Economic Growth, and Minimum Wage on Poverty With ZIS (Zakat, Infak, Sedekah) as Moderating Variable in Central Java Province in 2018 – 2023 2024-12-23T04:21:42+00:00 Siska Suciati siskavivo83@gmail.com Rifda Nabila siskavivo83@gmail.com <p>This study is a quantitative study that aims to determine the effect of the human development index, economic growth and minimum wages on poverty with ZIS as a moderating variable. This study uses panel data with a sample of 35 districts/cities and an observation period from 2018-2023 totaling 210 data. The analysis method uses multiple regression with the Moderate Regression Analysis (MRA) test with the Random Effect Model as the best model, and statistical tools in the form of E-views 9. The results of this study state that the human development index has a significant negative relationship with poverty, economic growth has an insignificant relationship, and minimum wages have a significant positive relationship. The results of the MRA test show that ZIS cannot moderate the human development index, economic growth, and minimum wages on poverty.</p> 2024-12-18T15:01:35+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/722 The Influence of the Human Development Index, Labor Force Participation Rate, and Open Unemployment Rate on Proverty with ZIS as a Moderation Variable in Central Java Province, 2018-2023 2024-12-23T04:21:47+00:00 Hafifah Nur Laila hafifahnurlaila14@gmail.com <p>This research aims to determine the effect of the human development index, labor force participation rate, and open poverty rate on poverty with ZIS as a moderating variable in Central Java Province in 2018-2023. The data used in this research is secondary data in the form of panel data (time series and cross section data). The analytical tool used to process the data is Eviews 10. The data collection process was taken via the Central Statistics Agency (BPS) website and obtained from the BAZNAS institution. This research uses quantitative methods with those taken using saturated techniques, where all members are sampled. The analysis technique uses stationarity tests, panel data regression selection tests, classical assumption tests, statistical tests and MRA tests. Based on the results of the analysis, it was found that the human development index had a significant negative influence on poverty, the labor force participation rate had an insignificant negative influence on poverty, the level of open poverty had a significant positive influence on poverty. In this study, ZIS was unable to moderate the human development index, labor force participation rate, and level of open poverty in Central Java Province.</p> 2024-12-18T15:07:03+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/729 The Role of Customer Satisfaction and Customer Commitment in Mediating the Effect of Islamic Service Quality on Customer Loyalty 2024-12-23T04:21:54+00:00 Wahyu DwI Susanti saifudin@uinsalatiga.com Saifudin Saifudin saifudin@uinsalatiga.com Sepia Hartiningsih sepiahartiningsih@gmail.com Sagita Bunga Karina saifudin@uinsalatiga.com <p>The purpose of this study was to determine the effect of Islamic service quality on customer loyalty mediated by customer satisfaction and customer commitment at Bank Jateng Syariah KCP Salatiga. The method used in this study is a quantitative method with the aim of confirming the existing theory with the data obtained in the field. The data obtained in this study is primary data by distributing questionnaires to 100 respondents from Bank Jateng Syariah KCP Salatiga customers. Data analysis in this research includes descriptive analysis, validity test, reliability test, classical assumption test, model determination test and Path Analysis test assisted by SPSS. Based on the results of research and data processing, the results obtained that service quality and customer commitment have a significant positive effect on customer satisfaction, customer satisfaction has a significant positive effect on customer loyalty, customer commitment is not significant on customer loyalty, customer satisfaction can mediate service quality on customer loyalty, customer commitment cannot mediate service quality on customer loyalty and customer satisfaction can mediate customer commitment to customer loyalty.</p> 2024-12-18T15:13:22+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/742 The The Influence of Liquidity and Solvency on Company Value (study of sharia banking listed on the BEI 2021-2023) 2024-12-23T04:21:59+00:00 Lisa Kurnia Yulianti lisakurnia838@gmail.com Dini Rahmayanti dinirahmayanti10@uinsalatiga.ac.id <p>This research aims to determine the effect of liquidity and solvency on company value in sharia banking companies listed on the Indonesia Stock Exchange (BEI) in 2021-2023. In this research, the method used uses secondary data. Data analysis in this study used stationarity test analysis, model selection test, multiple linear regression test, and coefficient of determination test using the eviews 10 program. The sampling method used purposive sampling. So the samples obtained were 4 Islamic banks that met the criteria and the research data collected was 132 data. The results of this research show that liquidity has a positive and significant effect on company value. Meanwhile, solvency has a negative and insignificant effect on company value.</p> 2024-12-19T03:55:27+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/699 Bibliometric Analysis: Sustainable Finance through Environmental, Social, and Governance (ESG) Principles 2024-12-23T04:22:03+00:00 Arifiyani Novita Rahmawati arifiyaninovita@gmail.com Sri Hartoko arifiyaninovita@gmail.com <p>This study aims to explore the application of Environmental, Social, and Governance (ESG) principles in the context of sustainable finance and its impact on the long-term sustainability of companies. Due to increasing global awareness of issues such as climate change and the social environment of companies, ESG principles are important for investors and companies when making decisions. The Bibliometric research used the VOSviewer approach. The analysis framework was based on an extensive data set from the Scopus from 2011 to mid-2024. 427 articles were published after taking several stages of the research protocol. The results of this study state an overview of the importance of implementing sustainable finance by both companies and governments. Based on the results of this study, it can be said that the implementation of sustainable finance and ESG in developing countries has been very low. The results of this study are expected to provide deeper insights into the implementation of sustainable finance and encourage further collaboration to achieve global sustainability goals. By integrating ESG principles, it is hoped that companies can not only achieve good financial performance but also contribute to overall social and environmental welfare.</p> 2024-12-19T03:59:45+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/737 The Effect of Quality Perception, Brand Trust, and Halal Label on Customer Loyalty with Customer Satisfaction as an Intervening Variable 2024-12-23T04:22:07+00:00 Ahmad Edi Wiranto eldafasria@gmail.com Elda Pasfaria eldafasria@gmail.com Sepia Hartiningsih eldafasria@gmail.com Saifudin Saifudin eldafasria@gmail.com <p>This study aims to determine the effect of Quality Perception, Brand Trust, and Halal Label on Customer Loyalty with Customer Satisfaction as an Intervening Variable. The sample taken was 100 respondents. The T test is used by researchers to test the hypotheses compiled in this study. Based on the test results show: quality perception has no effect on customer satisfaction, brand trust has an effect on customer satisfaction, halal label has an effect on customer satisfaction, customer satisfaction has no effect on customer loyalty, quality perception has an effect on customer loyalty, brand trust has an effect on customer loyalty, halal label has an effect on customer loyalty, customer satisfaction is not able to mediate the effect of quality perception on customer loyalty, customer satisfaction is not able to mediate the effect of brand trust on customer loyalty, customer satisfaction is not able to mediate the effect of halal label on customer loyalty.</p> 2024-12-19T04:06:28+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/738 The Effect of Trust, Customer Intimacy, Satisfaction on Loyalty in the Relationship Between Islamic Banking and Commitment as an Intervening Variable (Case Study at BJB Syariah KCP Harapan Indah) 2024-12-23T04:22:12+00:00 Athiya Athiya salsayu79@gmail.com Salsa Ayu Ning Tiyas salsayu79@gmail.com Sepia Hartiningsih salsayu79@gmail.com Saifudin Saifudin salsayu79@gmail.com <p>Islamic banks have been around since 1992. When compared to the development of conventional banks, the development of Islamic banks is estimated to be slower. These reforms are intended to advance the financial system, prepare the infrastructure to enter the banking industry, and anticipate challenges and competition in the banking industry in the future era of globalization. Even though the majority of Indonesian people are Muslim, it does not mean that they will be loyal and use Sharia banking products. As a result, it is often observed that customers are not interested in availing of the services provided by Islamic banks. Sharia and conventional dual banking systems are currently competing. in the same market segment in terms of the products and services they offer, such as home financing, savings accounts, and others. So it can be concluded that the real problem stems from customer trust in Islamic banking products which are considered invalid. Then the type of research in the title to be taken is a type of quantitative research. The scale used in this study is the Likert scale. From the data analysis, it can be seen the results and it can be concluded in hypothesis testing, two are rejected, and six are accepted.</p> 2024-12-19T04:13:49+00:00 ##submission.copyrightStatement## https://conferences.uinsalatiga.ac.id/index.php/aicieb/article/view/748 The Influence of Corporate Governance on Earnings Management: An Empirical Analysis on Islamic Banks 2024-12-23T07:04:19+00:00 Dwi Ratmono dwi.ratmono2@gmail.com Darsono Darsono darsono@lecturer.undip.ac.id Nur Cahyonowati nur.cahyonowati@lecturer.undip.ac.id Mitsalina Tantri mitsalinatantri@students.undip.ac.id Faiz Nuha Ilmawan faiz.ilmawan@students.undip.ac.id <p class="Abstractbody"><span lang="EN-GB">The problem of financial statement fraud in the banking industry, including Islamic banks, has become an important issue because it has an impact on customer trust. This research aims to analyze the role of governance in reducing earnings management in Islamic banks in Indonesia. This study is relevant and important because there are still only a limited number of studies that examine governance and earnings management in Islamic banks and use the quality of auditing by public accounting firms as an additional variable. The sample comprises 80 firm-year observations from Indonesian Islamic banks during the 2017-2022 period. The independent variables analyzed are the effectiveness of the sharia supervisory board (SSB), the board of commissioners, and the audit committee. The dependent variable is earnings management as measured by discretionary loan loss provisions (DLLP). The moderator variable is auditor quality. The test results using the partial least squares (PLS) technique show that the effectiveness of the SSB has no influence on earnings management (β=0.081, p-value=0.21). Meanwhile, the effectiveness of the board of commissioners has a significant negative influence on earnings management (β=-0.402, p-value &lt;0.01) and the audit committee has a negative influence on earnings management (β=-0.071, p-value=0.04). The results of testing the moderating role of the public accounting firm’s auditor quality show that only hypothesis 5 is supported (β=-0.187, p-value=0.03). The practical relevance of this study is the importance of regulators and the government in strengthening the role of the board of commissioners, audit committee, and auditing by public accounting firms and SSBs in preventing and reducing the practice of manipulating financial reports in Islamic banks.</span></p> 2024-12-23T07:04:17+00:00 ##submission.copyrightStatement##