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1	Economic Welfare in Terms of Islamic Perspective	ABS-3
Abnormal Return of Indonesian Sharia Stock Index (ISSI) during the 2019 Presidential inauguration Lufthia Sevriana, Ade Yunita Mafruhat, Meidy Haviz, Noviani Fakultas Ekonomi dan Bisnis, Universitas Islam Bandung (Unisba) Abstract ABSTRACT: The movement of stock returns is the basis for investors to make decisions. With the growth in the number of long-term investors at ISSI, abnormal returns can be used to buy large quantities. This research is intended for Indonesian capital market investors at ISSI. The data were analyzed using the event study method from 4 October to 1 November 2019. The data analysis technique used is event study regression. The target output is the discovery of the response of the Indonesian Islamic stock index to the inauguration of the president and vice president from among scholars so that it can provide an overview of the management of abnormal returns for long-term investors in this situation. next term presidential election. The results of data processing carried out by the Research Team showed that there were many different movement patterns such as the sudden downfall of mining sector return and the uprising pattern at telecommunication sector. This means that even in every company, there is a different sensitivity to these Political Events. Keywords: Event Study, Presidential Inaguration, Abnormal Return. Share Link | Plain Format | Corresponding Author (LUFTHIA SEVRIANA)

2	Economic Welfare in Terms of Islamic Perspective	ABS-11
Analysis of Working Capital and Its Effect on Business Growth in the Kawung Areniss Farmer Group in Garut Regency, West Java Province, Indonesia Muhardi Muhardi, Nandang Ihwanudin, Deden Gandana M, Handri Handri, M Muttaqien, M Munir Asrori, R Hermayanto, M Dita Prayoga Universitas Islam Bandung Abstract The Areniss Kawung farmer group is a pioneer in developing Kawung from upstream to downstream in Garut district. With working capital, the Areniss kawung farmer group can finance all needs related to business production, to support or finance all needs related to the production activities of a business. The results of this study based on the results of working capital analysis from 2010 to 2019 show that the Arenisss Farmer Group can manage their working capital effectively and efficiently, this is based on the increasing increase in working capital, it will be followed by increased growth. In terms of business results, the Arenisss Farmer Group has been able to generate operating profits, this is based on the tendency of increasing business growth in the Arenisss Farmer Group. However, the increase is suboptimal because sales have not been carried out op-timally, for that it is necessary to expand the market. Keywords: Working Capital, Enau/Kawung, Areniss Farmer Group Business Share Link | Plain Format | Corresponding Author (Muhardi Muhardi)

3	Economic Welfare in Terms of Islamic Perspective	ABS-12
Strategies in Building a Sustainable Textile Industry Muhardi Muhardi, Cici Cintyawati, Rabiatul Adwiyah, Norsiah Hami, Rushanim Hashim, Salmah Omar, Shafini Mohd Shafie Universitas Islam Bandung Universiti Utara Malaysia Abstract This research is aimed to analyze the strategy to build sustainable textile industry. The utilized method in this research is an integration strategy. This research was conducted in Bandung, Indonesia. The result shows that the sustainability of textile industry is determined by how accurate this industry to choose its strategy, not only by practicing backward integration by nurturing a strong relationship with raw material suppliers in input market, but also by practicing forward integration to build a strong relationship with the market and intermediary marketers. Keywords: Strategy, textile industry, sustainable. Share Link | Plain Format | Corresponding Author (Muhardi Muhardi)

4	Economic Welfare in Terms of Islamic Perspective	ABS-13
The Contribution of Social, Economy and Technology in Rural Development Muhardi Muhardi, Ade Yunita Mafruhat, Cici Cintyawati, Tatty Aryani Ramli, Rohafiz Sabar, Hartini Ahmad, Sarah Shaharruddin, Abdul Manaf Bohari Universitas Islam Bandung Universiti Utara Malaysia Abstract Rural potential development based on social, economy and technology aspects in Desa Wisata Hanjeli is evident by the existence of significant changes, both on economy and social perspective. Based on that, it is important to see the role of social, economy, and technology aspects in the development of this village. The methods utilized in this research are interview and observation, meanwhile the required data are categorized into primary data- obtained through interview and observation, and secondary- taken from rural development implementation documentation and relevant literatures. These data were descriptively analyzed, to be able to illustrate the contribution of social, economy, and technology aspects in the optimization of rural development potential. The result of this research shows that social, economy and technology aspects have provided a synergic contribution towards rural development, both development on facilities and infrastructures and the people mindset which direct them towards a long-term and sustainable economy. Keywords: rural development, social, economy, technology Share Link | Plain Format | Corresponding Author (Muhardi Muhardi)

5	Economic Welfare in Terms of Islamic Perspective	ABS-14
Strategy to Optimize Infaq Funds and Waqf for Masjid Agung Trans Studio Bandung for Community Empowerment Muhammad Fauzi Arif, Hendi Suhendi, N Sausan M Sholeh Universitas Islam Bandung Abstract The mosque is a place of worship for Muslims- however, it has a few other roles too such as a platform to empower the surrounding community. The Trans Studio Bandung Grand Mosque or Masjid Agung Trans Studio Bandung (MATSB) has the potential to empower its community as they receive a huge donation of infaq every month, due to the fact that MATSB is located in an elite business area for the upper middle-class society. For this reason, a research on strategizing the mosque^s infaq funds to empower the community must be done with the title of, ^Strategi Optimalisasi Dana Infaq Dan Wakaf Masjid Agung Trans Studio Bandung Dalam Pemberdayaan Masyarakat^ or ^Strategy to Optimize Infaq Funds and Waqf for Masjid Agung Trans Studio Bandung for Community Empowerment.^ The purpose of this study is to determine a strategy to optimize the infaq funds for community empowerment programs in MATSB. This research used qualitative method with a descriptive study approach and the data collection techniques used were interviews, observation, and documentation. Triangulation is the main data analysis technique in this study. The research shows that Masjid Agung Trans Studio Bandung has a large potential to conduct an in-mosque based community empowerment activities due to its high nominal amount of infaq funds from the jumu^ah each month. The management of infaq and waqf funds are still done in the form of financial reports on a regular basis. The community empowerment program at Masjid Agung Trans Studio Bandung will engage in economics and education sectors. Keywords: strategy, optimization, empowerment, mosque Share Link | Plain Format | Corresponding Author (Muhammad Fauzi Arif)

6	Economic Welfare in Terms of Islamic Perspective	ABS-15
Productive Waqf-based Bread Business Development Strategy of Pesantren Baitul Hidayah in the New Normal Era Hendi Suhendi, M. Fauzi Arif, N Sausan M. Sholeh, Yandi Maryandi Komunikasi dan Penyiaran Islam Fakultas Dakwah Universitas Islam Bandung Abstract Baitul Hidayah is a modern waqf-based pesantren or Islamic boarding school. Starting from the pesantren area of 3.5 hectares, to the building area of 1.5 hectares, they are all waqf assets entrusted by the donors. In addition, productive activities such as a bread business (with the branding of Panyandaan Bread) is done in this waqf facilities. However, although the business has been running for four years, it has not reached its full potential especially with the current COVID-19 pandemic situation. For this particular reason, a study on the strategy of bread business development is needed as an effort to optimize the production of the waqf. The title of the research is ^Productive Waqf-based Bread Business Development Strategy of Pesantren Baitul Hidayah in the New Normal Era.^ This study will use a qualitative descriptive analysis approach with participatory data collection methods through interviews, documentation study and field observations. The results of the research recommended a management improvement strategy through: (i) Improving the infrastructure of the bread business through raising waqf funds. (ii) Improving the Human Resources Management skills to manage the bread business through a training collaboration with the company, Morning Bread. (iii) Increasing the marketing development through pesantren community. (iv) Ownership of business legality in the form of PIRT and Sertifikat Halal Produk. Keywords: Development, Business, Productive Waqf and Pesantren. Share Link | Plain Format | Corresponding Author (Hendi Suhendi)

7	Economic Welfare in Terms of Islamic Perspective	ABS-21
Accountant Competency Needs In The Industrial Revolution 4.0 Era : Focus On Soft Skills Nopi Hernawati (a*), Mey Maemunah(b), Ririn Sri Kuntorini (c), Sri Fadilah (d) a, b,c, d) Bandung Islamic University Jalan Taman Sari, Bandung 40111, Indonesia *nopi.hernawati[at]unisba.ac.id Abstract The industrial revolution 4.0 can be an opportunity, challenge or threat for various professions including the auditor. If the auditors can^t adapt to changes, there is no guarantee they will survive in competing with others. Accounting students who will become the next auditors must prepare themselves to become competitive professional auditors. This research has a purpose to answer the problem formulation and analyze the soft skills of accounting students in preparing for auditors competency. The research method used is a case study with a descriptive analysis approach. Data collection techniques applied are observation, in-depth interviews, and documentation. The results of this study indicate that accounting students have soft skills including Intellectual skills, Technical and Functional skills, Personal skills, Interpersonal and communication skills, and Organizational and Business Management skills. Hopefully, those skills can become innovation and reference for the development of skills of accounting students in preparing for auditor competency. Keywords: Accounting Student Soft Skills, Accountant Competence, Industrial Revolution 4.0 Share Link | Plain Format | Corresponding Author (Nopi Hernawati)

8	Economic Welfare in Terms of Islamic Perspective	ABS-24
Analysis of Human Resources Competency on The Efficiency of Pesantren Financial Management In West Java Using Data Environment Analysis (DEA) Method Ira Siti Rohmah Maulida, S.Sy., M.E, Arif Rijal Anshori, S.Sy., M.E, Neng Dewi Himayasari, S.Sy.,MH. Universitas Islam Bandung Abstract Abstract- The management of Islamic boarding schools is currently still using simple management. That is due to the limited quality of human resources managing the pesantren. The educational background of the financial manager pesantren also be factors behind, 33 managers of schools that are in the area of Depok and surrounding just three financial managers have a background p Education of accounting, and the rest is not derived from finance or accounting. Also, based on the interviews with 7 Islamic boarding schools in West Java, they said that pesantren expenditures exceeded the budgeted funds. The type of research used is qualitative with an analysis of the data using the method of the data environment analysis (DEA). Mechanical collection data in the form of questionnaires given to the board schools that exist in the Java West, with the total respondents as many as nine schools. The results are the competence of managers in pesantren still not have an excellent capability of planning and organizing finances, so that is affected to the management of finances and level of efficiency, which from nine schools five schools are already efficient ( score 1) and four schools are not yet efficient ( score <1). Pesantren are not efficient is due to existing still that have not been doing the planning so that expenditure is more substantial than the reception. Keywords: competency HRD, Management Finance, Boarding School, DEA Method Share Link | Plain Format | Corresponding Author (Ira Siti Rohmah Maulida)

9	Economic Welfare in Terms of Islamic Perspective	ABS-25
Halal Awareness, Halal Certification Issues and Challenges for Micro Business (Case Study: Micro Business Around Universitas Islam Bandung) Oemar,H- Achiraeniwati, E- Rukmana, AN*- Septiani, A Unisba Abstract The Government Regulation on halal assurance product requires all consumer and consumer goods, including Micro, Small and Medium Enterprises (MSMEs) products to be certified Halal. Lack of education and many challenges are problems for MSMEs to obtain halal certificates. The training is carried out to increase awareness and knowledge so that processed food micro enterprises, especially those around the Unisba, can prepare a halal assurance system for their products and can apply for halal certification independently. The methodology used is descriptive method by distributing questionnaires before and after training. After the training, it is known that the knowledge of Micro Enterprises regarding the criteria for halal products has increased from 55% to 100%. Knowledge of halal certification, halal certification criteria, procedures for applying for halal certification and the desire or enthusiasm of MSMEs to get halal certificates are very high. Barriers or obstacles for participants to apply for halal certification are 58% procedure costs 55%, time 42% and others 13%. There are several challenges that must be faced by both the government and business actors, especially in overcoming obstacles or obstacles to halal certification by micro entrepreneurs. Challenges for businesses, especially micro businesses include: (1) allocating costs for making halal certification- (2) increase awareness and knowledge about halal products- (3) increasing knowledge, especially the use of information technology for online halal certification- (4) always maintain and be consistent in the manufacture of halal products. Keywords: Halal products, Halal Certification, Training, Challenge, Micro Business Share Link | Plain Format | Corresponding Author (Hirawati Oemar)

10	Economic Welfare in Terms of Islamic Perspective	ABS-30
HALAL INDUSTRY CERTIFICATION IN BANDUNG, INDONESIA: OPPORTUNITIES AND CHALLENGES (a) AKHMAD YUSUP, S,SY., M.SC- (b) EVA MISFAH BAYUNI, S.E.I., M.E.SY- (c) ZIA FIRDAUS NUZULA, S.SY., M.E- (d) YENI HARYATI- (e) MIFTAH RIZKY NUR ALFIANI- (f) NADHIFA AYUSHA LESMANA FACULTY OF SHARIA DEPARTMENT OF ISLAMIC ECONOMICS AND LAW UNIVERSITAS ISLAM BANDUNG, INDONESIA Abstract Products and services that do not have a halal mark become a consideration for consumption. Therefore, several Muslim countries have Halal Certification Bodies. For instance, The Assessment Institute for Foods, Drugs, and Cosmetics - Indonesian Council of Ulama as known as the LPPOM MUI in Indonesia. The West Java Provincial Industry and Trade Office recently handed over Halal Certificates to 300 Small and Medium Industries in West Java, especially in Bandung. It seems that the food and service industry players only see this certification as a license. The perception of the halal certification process is expensive and creates several obstacles in its implementation. This study describes the mechanisms and procedures for Halal Industry Certification, its opportunities and challenges, and the Halal Industry sub-sector that can be developed in Bandung, Indonesia. Generally, the result is expected to be able to regenerate the Halal Industry players^ enthusiasm to be able to build and contribute to the economy of the people of West Java and particularly in Bandung through research and other forms of community service. This research uses qualitative research methods through a literature study with normative juridical research because data is sourced from literature studies. Then analysed descriptively-qualitatively to be used as an academic reference to contribute to the development of legal reform for the Halal Industry Certification in West Java, including Bandung, Indonesia. Keywords: Halal Certification, Halal Industry, Opportunities and Challenges Share Link | Plain Format | Corresponding Author (Akhmad Yusup)

11	Economic Welfare in Terms of Islamic Perspective	ABS-31
Assistance In The Management Of Mitra Inovasi Ummat Sharia Cooperation In Margamulya Village, Pangalengan Neneng Nurhasanah, Udin Saripudin,Nandang Ihwabudin,Intan Nurrachmi, Syifa Zulfah Zakiyah, M Munir Asrori, Agung Maesalucki, Irwan Nugraha UNIVERSITAS ISLAM BANDUNG Abstract Inovasi Mitra Ummat Sharia Cooperative is a forum established by Unisba PKM (Pengabdian Kepada Masyarakat) Team as an effort to develop coffee MSMEs in Margamulya Pangalengan Village. The problem faced by the management was the lack of knowledge and skills in the management and operation of Sharia Cooperative in accordance with sharia principles and cooperative laws. The methods used in this PKM were lecture, discussion, mentoring, and consultation. Sharia cooperative operations in the collection and distribution of funds used sharia principles-based contracts. Technically, other provisions refer to cooperative laws and other regulations to conduct healthy cooperative activities and provide benefits to its members. The result of this PKM activity was an increase in the skills and understanding of the management in managing Sharia Cooperative in terms of collecting and distributing funds using sharia principles and cooperative laws-based contracts. Keywords: Management, Sharia Cooperative Share Link | Plain Format | Corresponding Author (Neneng Nurhasanah)

12	Economic Welfare in Terms of Islamic Perspective	ABS-39
Interpreting Cultural Landscape of AKUR Cigugur In Kuningan Regency Imam Indratno(a*), Chusharini Chamid(b), Sena Hari Kuntoro(c), Ahmad Alham Fadlimat(d) a) b) c) d) Urban and Regional Planning, Bandung Islamic University *akudandiriku1[at]gmail.com Abstract The study aimed to explain the cultural identity of the AKUR Cigugur Community. This is needed to answer the result of the verification and validation of the Kuningan Regency Customary Law Community Committee that states that there has been no clarity or explanation of the land cultivated by residents or communities for communal interests and the application of customary law. This is necessary that the study must explore the cultural landscape in terms of three aspects, namely: physical arrangement, community activities, and the meaning of living culture. This study used a phenomenological approach that attempts to explain the various characteristics of phenomena related to the cultural landscape of the AKUR Cigugur Community. From the exploration process carried out, it was indicated there are cultural identities both formal identity and substantial identity from the AKUR Cigugur Community. The existence of formal and substantial identities shows the existence of the AKUR Cigugur Community based on Permendagri No. 52/2014 point 4 concerning Guidelines for the Recognition and Protection of Customary Law Communities. Keywords: formal identity, substantial identity, cultural landscape Share Link | Plain Format | Corresponding Author (Imam Indratno)

13	Economic Welfare in Terms of Islamic Perspective	ABS-53
Sharia Audit And Consumer Trust: A Case On Government-Based Zakat Institutions Sri Fadilah, Kania Nurcholisah, Nurleli, Edi Sukarmanto, Nopi Hernawati Universitas Islam Bandung Abstract There is a gap between the enormous zakat potential more than 217 trillion) and the insignificant zakat realization. This indicates that the performance of BAZNAS is still very low. The under-capacity governance, low consumer trust is also deemed as one of the other contributing factors. The causes of zakat institutions compliance to sharia principles and other provisions. BAZNAS as a government-based zakat institution that manages zakat must meet the sharia principles. The research method used is a case study that has been audited by sharia and has achieved an opinion in accordance with sharia. Sharia audits are conducted at the planning, implementation and reporting stages. Descriptive research results show the relationship between sharia audits as proof of compliance with sharia principles with the level of consumer trust. This is indicated by the increasing number of muzaki who deposit their zakat funds at the BAZNAS of West Java. Keywords: Sharia Audit- Zakat- Consumer Trust Share Link | Plain Format | Corresponding Author (Sri Fadilah)

14	Economic Welfare in Terms of Islamic Perspective	ABS-56
The Relationship Between Knowledge and Attitude Towards Household Waste Management in Garut Jawa Barat Nugraha,Aviasti,Dewi Shofi Mulyati, Ajrina Febri Suahati a) Department of Industrial Engineering, Faculty of Engineering Universitas Islam Bandung - Bandung, Indonesia *nugraha69[at]unisba.ac.id Abstract Waste is a problem that often occurs in Indonesia, both in urban and rural areas. This is also happened in Tanggulun Village, Kadungora District, Garut Regency. Most of the villagers still throw their garbage into the river and burn their garbage. This research was conducted by means of literature studies, field surveys, open interviews with village officials, also pretest and posttest regarding waste management. Community assistance is carried out by providing direct counseling and practice by professional speakers and facilitators who understand the environment, especially the problem of waste. After providing community assistance in waste management, the community^s knowledge about waste has become more open and increased. This is indicated by the results of the posttest has a better score than pretest. In the future, the community is expected to be able to carry out good waste management so that waste can have economic benefits and improve the community^s economy Keywords: waste management- community assistance- environment-knowledge Share Link | Plain Format | Corresponding Author (Nugraha Nugraha)

15	Economic Welfare in Terms of Islamic Perspective	ABS-60
The Effect of Mosque Management on Financial Reporting Accountability Nunung Nurhayati (a*)- Kania Nurcholisah (b)- Yani Krisnamurti (c)- Affandi Iss (d) Khalid Izzaturahman (e)- Azkia Ibadina Shalihan (f) Mutia Salma (g) UNISBA Abstract The research objective was to determine the effect of mosque financial management, because the accountability of these ummat funds was often in the spotlight of the public in its reporting. As for the respondents of this study were 25 DKM in Cimenyan district, Bandung Regency. Cimenyan sub-district was chosen because of its active resource potential and it does not yet have a mosque^s financial report as a form of responsibility. The results of this study prove that the financial management of mosques has an effect on the accountability of financial reporting. The contribution of this research is to provide training and mentoring to DKM in Cimenyan district, most of which do not have financial reports as a form of public accountability Keywords: mosque financial management, financial reporting accountability Share Link | Plain Format | Corresponding Author (Nunung Nurhayati)

16	Economic Welfare in Terms of Islamic Perspective	ABS-63
Media Uses Above The Line and Below The Line Media for The Promotion of Halal Destination in Indonesia and Malaysia Neni Yulianita(a), Nurrahmawati (b), Anne Maryani (c), Kiki Zakiah Darmawan (d) Universitas Islam Bandung Abstract The tourism sector is the largest revenue sector for Indonesia in 2018. This activity is inseparable from the efforts of the government and the private sector in informing Indonesia-Malaysia halal tourism, through various events and media. For tourism targets, it is necessary to study of How media uses above the line and below the line media for the promotion of halal destination in Indonesia and Malaysia. The purpose of this study is to identify: 1) Media used for the promotion of ^halal destinations^ 2) Above the line and bellow the line media, 3) the considerations of using the above the line and bellow the line media 4) the barriers to using the above the line and bellow the line media for the promotion of ^halal destination. The research me-thod used is descriptive analysis with data collection techniques using questionnaires, observation, literature study, documentation analysis, and the internet. The research object is Muslim tourists who are interested in halal tourism in Indonesia and Malaysia. The results showed that the segmentation of tourists who are inter-ested in halal destinations in Indonesia and Malaysia is very diverse and spread across the three segmentation categories, namely psychological, demographic, and geographic tourists. Keywords: The tourist psychographic segmentation, The tourist demographic segmentation, The tourist geographic segmentation Share Link | Plain Format | Corresponding Author (NENI YULIANITA)

17	Economic Welfare in Terms of Islamic Perspective	ABS-71
The Feasibility of Curug Goong Planning Using Sustainable Tourism Village Approach Tarlani- Saraswati - Abdul Kudus- Irland Fardani- A.A fadlimat- R. Ekatresna Universitas Islam Bandung Abstract Tourism is considered capable of growing the local economy. Besides the positive impact in the form of an economic increase in an area, there are also negative impacts on both social and environmental aspects. In the environmental aspect, tourism based on natural resources (non-artificial ) often bring out an environmental problems like waste pollution or environmental quality degradation. Dayeuhkolot Village, as a developing vil-lage, requires the strategies for increasing economic activities through tourism while it still keep considering the environmental aspect. Curug Goong is one of the tourism potentials site based on natural resources owned by Dayeuhkolot Village. The purpose of this paper is to evaluate the calculation of the feasibility assessment of the Curug Goong tourism area planning with the environmental carrying capacity approach. The methodol-ogy in this study used a primary survey like observation and semi-structured interviews. By using the cost benefit approach, the analysis shows that the carrying capacity of Curug Goong tourism is 400 tourist per day with a total payback period of 4 years Keywords: Tourism, Economy, Carrying Capacity, Sustainability Share Link | Plain Format | Corresponding Author (Tarlani Tarlani)

18	Economic Welfare in Terms of Islamic Perspective	ABS-77
Islamic Values in Sustainable Economic Growth Planning: The Case of Indonesia and Brunei Darussalam Atih Rohaeti Dariah, Asep Ramdan Hidayat and Rose Abdullah 1 Faculty of Economics and Business, Universitas Islam Bandung, Indonesia 2 Faculty of Islamic Law, Universitas Islam Bandung, Indonesia 3 Faculty of Islamic Economics and Finance, Universiti Islam Sultan Sharif Ali, Brunei Darussalam Abstract Indonesia and Brunei Darussalam are Muslim-majority countries. This article aims to study whether Islamic values have contributed to the direction of sustainable economic growth plan in these two countries by examining the substance of the development plan. This study use content analysis of the Al-Quran in examining the Indonesian Mid-Term Development Plan (RJPMN) 2020-2024 document and the 2018-2023 Brunei Darussalam Eleventh National Development Plan. The results of the study show that Indonesia has presented a plan for achieving Sustainable Economic Growth, starting from the principles and mainstreaming of development, development agendas to the formulation of targets and indicators. However, Islamic values are not present explicitly to become a spirit or foundation in the planning. Meanwhile, Brunei Darussalam emphasizes its achievement plan of Sustainable Economic Growth on diversifying the non-oil and gas economy. Nonetheless, Brunei Darussalam has the eminence, that it applies Islamic values as guidance in every efforts for Sustainable Economic Growth which prioritizing more to the formation of human capital who have competence, skills and Muslim personality. Notwithstanding, there are still gaps in the formulation of a non-oil and gas economic development plan which economically, socially, and environmentally integrated based on Islamic perspective. Keywords: Sustainable Economic Growth, National Development Plan, Islamic Perspective Share Link | Plain Format | Corresponding Author (Atih Rohaeti Dariah)

19	Economic Welfare in Terms of Islamic Perspective	ABS-82
Accounting Implementation in Improving The Capacity of Empowering MSMEs Sri Fadilah, Mey Maemunah, Yuni Rosdiana, Nopi Hernawati, Riyang Mardini, Diamonalisa Sofianty Program Studi Akuntansi, FEB, Universitas Islam Bandung Abstract The purpose of this study is to determine the economic empowerment of MSMEs. Currently, there are still many MSMEs that have not reached their maximum capacity. One thing that must be improved is financial management, namely the implementation of accounting. The research method is a case study with a descriptive analysis approach. Data collection techniques: interviews, observation and documentation. Target population: MSMEs assisted by BAZNAS West Java around Bandung Raya, amounting to 50. The result of this research is that the scale of MSMEs is included in micro-enterprises, with various types of businesses intervening with ZIS funds. Empowerment is carried out on a community basis and regional excellence. The goal of empowering MSMEs based on ZIS funds is making mustahik more empowered and independent with various empowerment programs. Increasing the capacity of MSME businesses, including the implementation of simple accounting and financial management. Keywords: UMKM, Empowerment and Accounting Share Link | Plain Format | Corresponding Author (Sri Fadilah)

20	Economic Welfare in Terms of Islamic Perspective	ABS-84
How Islamic Organizational Culture is Impelemented to Islamic Banking Institution in Bandung, Indonesia Rini Lestari, Nurfahmiyati, Magnaz Lestira Oktaroza, Fajar Sidik P, Bayu Putra Universitas Islam Bandung Abstract Buruknya kinerja lembaga perbankan syariah beberapa tahun terakhir ini sampai dengan tahun 2018, ditandai dengan tingkat non performing financing yang semakin meningkat melebihi standar minimal yang sudah ditetapkan oleh regulator. Salah satu penyebab dari penurunan kinerja tersebut adalah lemahnya penerapan budaya organisasi khususnya budaya organisasi yang berdasarkan nilai-nilai Islam yang disini kami menyebut dengan budaya organisasi Islam. Dari hasil wawancara pada saat survey pendahuluan di salah satu bank syariah terkenal di kota Bandung diketahui bahwa bank syariah kurang mampu mendorong para anggota organisasi untuk melakukan inovasi dan menciptakan ide-ide baru dalam menyelesaikan pekerjaannya demi kemajuan organisasi. Penelitian ini bertujuan untuk menjelaskan fenomena yang terjadi pada lembaga perbankan syariah di kota Bandung yaitu sejauhmana budaya organisasi Islam diterapkan pada lembaga perbankan syariah di kota Bandung, Indonesia. Metode penelitian yang digunakan adalah explanatory dan deskriptif analisis dengan teknik pengumpulan data: 1) menyebarkan kuesioner, 2) wawancara mendalam dan 3) dokumentasi. Penelitian dilakukan pada 15 lembaga perbankan syariah di kota Bandung dengan jumlah responden yang mengisi kuesioner sebanyak 45 orang. Hasil penelitian menunjukkan bahwa budaya organisasi Islam yang diukur dengan Amanah, Shiddiq, Tabligh dan Fathonah sudah diterapkan dengan sangat baik di 15 lembaga perbankan syariah di kota Bandung, namun masih ada kelemahan dalam penerapan aspek fathonah (berinovasi, memiliki ide-ide baru dan pengetahuan), sehingga perlu dilakukan upaya-upaya perbaikan untukkemajuan lembaga perbankan syariah dalam mencapai kinerja terbaiknya menjadi lebaga perbankan yang sehat dan dapat dipercaya oleh masyarakat luas. Keywords: budaya organisasi Islam, tingkat NPF, lembaga perbankan syariah. Share Link | Plain Format | Corresponding Author (Rini Lestari)

21	Economic Welfare in Terms of Islamic Perspective	ABS-91
PRINCIPLES OF ISLAMIC SUSTAINABLE DEVELOPMENT Atih Rohaeti Dariah (a*), Muhammad Syukri Salleh(b), Ade Yunita Mafruhat (a) a) Faculty of Economic and Bussiness, Universitas Islam Bandung, Indonesia *ardariah.68[at]gmail.com b) Centre for Islamic Development Management, Universiti Sains Malaysia, Malaysia Abstract This paper attempts to accomplish two main goals. Firstly, to critically analyse the principles of Islamic sustainable development put forward by writers in contemporary literatures on sustainable development. Secondly, based on the findings of the first goal, this paper intends to propose principles of Islamic sustainable development that is thought to be more comprehensive and holistic, to be utilised by any interested party in realising a real Islamic sustainable development. Such goals are considered to be critical, as to date there is hardly a serious discourse on the principles of Islamic sustainable development, even though Islamic sustainable development, let alone sustainable development itself as a prominent agenda of the United Nations, from time to time, has increasingly gained attention by many. Moreover, there are 42 Muslims countries out of the193 member countries of the United Nations that are obliged to attain the 17 goals of the United Nations^ Sustainable Development Goals (SDGs), and probably there are amongst them who are much interested to undertake the SDGs in an Islamic way. This paper therefore attempts not only to contribute to the theoretical development of the Islamic sustainable development, but also to its operational-practical mechanisms. In so doing, collection of data for this paper is undertaken via documents and literature research, while its analysis is done via content and textual analysis. Apart from providing a critical analysis of the contemporary thinking on the principles of Islamic sustainable development, this paper proposes a comprehensive and holistic principles of Islamic sustainable development, consisting of mould, actors, time-scale, framework, methodology, means, and ultimate aim. Keywords: Sustainable development- sustainable development goals (SDGs)- Islamic sustainable development- principles of Islamic sustainable development Share Link | Plain Format | Corresponding Author (Atih Rohaeti Dariah)

22	Economic Welfare in Terms of Islamic Perspective	ABS-105
THE DEVELOPMENT OF SHARIA BANK SOCIAL FUNCTIONS IN MONEY WAQF IN INDONESIA Siska Lis Sulistiani- Intan Nurachmi Sharia Faculty, Universitas Islam Bandung Abstract This study aims to analyze the development of the social function of Islamic banks in Indonesia in the cash waqf sector, based on Law No. 21 of 2008 concerning Islamic banking and Law No. 41 of 2004 concerning waqf. Through normative juridical research methods, it is possible to know the level of legal synchronization and the conditions of its development. The results of this study indicate that in the last 2 years the increase in the number of Islamic banks receiving cash waqf in Indonesia has increased to 22 Islamic banks whose origin in 2017 was only 18, this is accompanied by an increase in the performance of socialization through various devices owned by Islamic banks in Indonesia. Keywords: Money waqf, Sharia Bank, Social. Share Link | Plain Format | Corresponding Author (Siska Lis Sulistiani)

23	Economic Welfare in Terms of Islamic Perspective	ABS-110
RIGHT CRISIS MANAGEMENT IN THE ERA OF PANDEMIC COVID 19, KEEPING WORK MOTIVATION AND OPPORTUNITIES OF SURVIVAL FROM THE CRISIS. Pangestu Widodo, Muhardi Muhardi Universitas Islam Bandung magister in management Jalan Purnawarman No. 59, Tamansari, Kec Bandung Wetan, Kota Bandung, Jabar. 40117 Abstract Abstract The impact of the crisis, as experienced by the world population in 2020 due to the Covid 19 pandemic, concerns of the company, health, culture, and finance. This study is to find out how company management motivates employees to survive in the company in the face of Covid 19. Because at the beginning of the Pandemic, employee motivation had decreased. The research was conducted at the Padjadjaran Clinic Sumedang. Through Forum Group Discussion and Interview with Clinic management and employee personnel. The results showed that the active role and presence of management in the midst of employees fostered and increased them to fight together. Keywords: crisis management, work motivation, pandemic, covid 19 Share Link | Plain Format | Corresponding Author (Pangestu Widodo)

24	Economic Welfare in Terms of Islamic Perspective	ABS-118
PROFESSIONALISM OF PRODUCTIVE WAKAF MANAGEMENT ASSETS IN EMPOWERING THE PEOPLES ECONOMY IN INDONESIA AND MALAYSIA M. Rachmat Effendi, Edi Setiadi, Asep Ramdan Hidayat, Siti Suriani Binti Othman Universitas Islam Bandung, Universitas Sains Islam Malaysia Abstract This paper discusses productive waqf asset in Indonesia and Malaysia. Waqf, is one of the shariah financial instruments used in the Islamic economy to provide more value, benefit and a multifier effect on the improvement of the ummah economy. This study examines the professionalism of productive waqf management in relation to the economic empowerment of the Ummah. The aim is to map the quality of productive waqf management that reflects transparency and accountability. Because waqf institutions have an obligation to publish reports to stakeholders and Allah SWT as the trustee of waqf assets. The approach used is case studies and comparative with qualitative methods through in-depth interviews. So that an effective Waqf management model can be formulated and mapped and its effect on the quality of financial reports. The results obtained in the field are that some Nadzir waqaf in Indonesia such as Synergy Foundation that financial management is carried out in a professional, transparent and accountable manner. The process uses the zakat accounting standard PSAK 109. Every year the financial report is audited by an independent public accountant, the results of the opinion are unqualified (WTP). 90% of business proceeds are used for social activities and community empowerment. Meanwhile in Malaysia the findings suggest that productive waqf asset is still a new area to be developed in Malaysia, but the challenges to manage it are similar to managing zakat and other types of waqf. This research is expected to contribute both theoretically and practically in the management of productive waqf assets. Keywords: professionalism, productive endowments, empowerment, the economy of the Ummah Share Link | Plain Format | Corresponding Author (M. Rachmat Effendi)

25	Economic Welfare in Terms of Islamic Perspective	ABS-119
Microfinance Actor Religious Value Performance and Preferences to State Sukuk Ima Amaliah , Tasya Aspiranti, Westi Riani Universitas Islam Bandung Abstract Islamic Non Bank Microfinance Institutions has a strategic role in Sukuk State marketing, because they have a capital constraint to develop their business. Sukuk State is one of low cost funding alternatives and government guaranteed. The aim of the research are analyzing the microfinance actor Religious Value Performance and its impact on Sukuk State preferences. Quantitative descriptive approach within field research are used. There are 22 Baitul Mal Wat Tamwil (Islamic Cooperatives) managers spread in West Java District and city as samples of the research. The results of the research show the religious value performance are good, although the preferences to Sukuk State has not been increased yet. Poor informed about the operationalization mechanism of Sukuk State is the most significant cause. Keywords: Religious Performance, Preferences, State Sukuk, Islamic Non Bank Microfinance Share Link | Plain Format | Corresponding Author (Tasya Aspiranti)

26	Economic Welfare in Terms of Islamic Perspective	ABS-120
Does The Temptation Encourage Unethical Accountants Behavior? Pupung Purnamasari (a*). Rudy Hartanto (a) a)Faculty of Economics and Business Universitas Islam Bandung *pupung.unisba[at]gmail.com Abstract This study examines the influence of accounting students^ perceptions about the temptation impulse towards their unethical behavior when carrying out their accounting profession in the future. Data was collected using questionnaires that had been tested for validity, reliability and a previous post test. The research sample consisted of 248 students at one private university in Indonesia. The results of partial testing indicate that the variables getting rich and lack of self-control had a positive effect on unethical behavior. The results of this study indicate that the desire to become rich and low self-control had the potential for accounting students to engage in unethical behavior in the future, increasing the challenge of instilling early ethical behavior in order to prevent unethical behavior. However, cognitive impairment, impulsive behavior and social morals have no influence on unethical behavior. Keywords: Accountant- Fraud- Unethical Behavior- Temptation Share Link | Plain Format | Corresponding Author (rudy hartanto)

27	Economic Welfare in Terms of Islamic Perspective	ABS-122
Consumers Interest in Using SyarQ As An Islamic Online Instalment Platform: A Study Using Technology Acceptance Model and Theory of Planned Behavior Tri Wahyuni, Junaidi Safitri, Muhammad Adi Wicaksono, Anton Priyo Nugroho, Yuli Andriansyah Universitas Islam Indonesia, Yogyakarta, Indonesia Abstract This study analized factors that influence the consumers interest on using SyarQ service as an Islamic online instalment platform using Acceptance Model and Theory of Planned Behavior. This is a quantitative and explorative study using testing hypotheses of SEM method to demonstrate the influence of the hypothesis to the study. The data collected by giving online questionnaire in Google Form and then spread to the users and the communities of SyarQ service. The samples consist of 100 respondents. The data was analized by using software application Smart PLS 3.0. The result of the study shows that the interest of the users on using SyarQ service as an Islamic online instalment platform influenced by personal attitude and behavior in using a technological service. This implies that muslim community has more awareness of Islamic financial compliance as well as the ease of use offered by recent financial technology adoption. Keywords: Murabahah, Technology Acceptance Model, Theory Planned Behavior, Intention, Attitude, Structural Equation Modeling Share Link | Plain Format | Corresponding Author (Yuli Andriansyah)

28	Economic Welfare in Terms of Islamic Perspective	ABS-123
Customer Value and Purchase Intention on Private Label Products Nina Maharani, Arief Helmi, Asep Mulyana, Meydia Hasan Universitas Islam Bandung, Universitas Padjadjaran Abstract A company^s competitive advantage can be generated in two ways, namely creating private label products and superior customer value. Making private label means getting the specialty of a product and having our own identity, whereas creating superior customer value can drive purchase intention, build customer satisfaction and loyalty. The purpose of this study is to determine the most dominant dimension informing customer value variables and how much impact customer value has on purchase intention of private label products in modern stores. This study applies data collection method of questionnaires to 100 consumers who buy private label products in modern stores. Meanwhile, the hypothesis testing used is statistical tool Structural Equation Model with Partial Least Square (SEM - PLS) approach. The results show that the most dominant dimension in shaping the customer value variable is performance value, and customer value has a significant effect on the purchase intention of private label products. Keywords: Customer value, private label products Share Link | Plain Format | Corresponding Author (Nina Maharani)

29	Economic Welfare in Terms of Islamic Perspective	ABS-129
Informal rural vs urban workers response in the face of covid-19 pandemic in Islamic Perspective Aan Julia (a*), Atih Rohaeti D (b), Marselino Yudha (c), Sultan Rizky A (d) a,b,c,d) Development Economic Studies, Economic and Bussiness Faculty, Universitas Islam Bandung *aan.unisba[at]gmail.com Abstract Social distancing policies and limited economic activity during the COVID-19 Pandemic was hit the economies of rural and urban informal workers in West Java. The purpose this study are to know the diferent response informal workers in rural and urban faced that pandemic. Using descriptive qualitative method and collecting data with the questionare and indepth interview to 136 responden, the result are the economic activity in the rural was not so disrupted, but their income dropped dramatically because of the decrease in demand. They haven^t enough saving and asset so they worried about continuity to bought food and non-food, and their family educations. Meanwhile in urban areas, their economic activities were disrupted so the must change the activities to survive. However they have more saving and aset, so the ability to bougth food and non food, or continuity their family education is better than in rural area. Keywords: Covid-19 Pandemic- Informal Workers- Rural vs Urban- Economic Welfare Share Link | Plain Format | Corresponding Author (Aan Julia)

30	Economic Welfare in Terms of Islamic Perspective	ABS-154
Is Gold a Hedge Againts Inflation and Exchange Rate Risks: Evidences from Muslim Majority Countries Khairul Arifin Lubis, Dony Abdul Chalid Faculty of Economics and Business, Universitas Indonesia Abstract This research aims to analyze gold investment as a hedging tool to overcome the risk of inflation and exchange rate in the Islamic State of the year 2005-2019 period by using the VECM method. The research uses a sample of three developing countries with a majority population of Muslims, namely Turkey, Indonesia, and Malaysia, from 2005 to 2019. The hypothesis testing regarding the determinants of gold assets^ effectiveness as a hedging tool to overcome inflation risk and exchange rate risk. This study finds that gold returns do not have a causal relationship to inflation changes and vice versa. This study also finds that gold returns do not have a causal relationship to changes in exchange rates and vice versa. In the end, the results of this study indicate that gold investment has limited hedge ability against the risk of inflation and exchange rates in Turkey, Indonesia, and, Malaysia. Keywords: gold return, inflation, exchange rate, hedging, VECM Share Link | Plain Format | Corresponding Author (Dony Abdul Chalid)

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