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121	Islamic finance and banking	ABS-102
Determining the Most Important Indicators Affecting the Failure Risk of Conventional and Sharia Rural Banks Lina Nugraha Rani (a*), Eko Fajar Cahyono (b), M Fariz Fadillah Mardianto (c), Tika Widiastuti (d), Siti Zulaikha (e), Dwi Wulan Ramadani (f) a,b, d, e, f : Sharia Economic Department, Faculty on Economics and Business, Universitas Airlangga, a* : Corresponding author c : Mathematics Department, Faculty of Science and technology, Universitas Airlangga, Abstract Abstract Purpose - This study aims to identify the variables that are considered the most important and prioritise the occurrence of BPR and BPR Syariah failure risks in Indonesia, provide solutions and strategies to prevent bank failure. Design/methodology/approach -This research uses the Analytical Network Process (ANP) method. Eleven (11) respondents represented banking practitioners at Conventional Commercial Banks and Islamic Commercial Banks, banking practitioners at Rural Banks and Islamic Rural Banks (Rural Banks and Islamic Rural Banks) as well as academics with expertise in banking. The data obtained from the respondents were processed using the Super Decision software program and Excel Findings - The results showed that the aspects/variables that were considered very priority and most important according to the top ranking were 1) macroeconomic variables, 2) microprudential variables, 3) macroprudential variables, and 4) bank internal variables. Furthermore, the results of the study indicate which indicator components are considered the most important for the risk of failure of convetional and Sharia Rural Banks. The indicator component of the welfare aspect on macroeconomic variables is the most important. The component of the Liquidity indicator in the microprudential variable is the most important. In addition, the Bank^s Internal Resilience indicator on macroprudential variables becomes very important. The results of the study that show which aspects most influence the risk of failure make priority strategies in improving banking performance and sectors that support the performance of the banking industry so that in this study macroeconomic variables with sub-indicators of welfare aspects become a priority in improving the banking system to reduce the risk of bank failure. (BPR and BPRS) Practical implications - The implication of this research is that regulators and the government must pay attention to several important factors causing the failure of BPR and BPR Syariah because the indicator component of the Welfare Aspect becomes very important for macroeconomic variables. Originality/value - Macroeconomics, Macroprudential, Microprudential, and Internal Banks are obtained from the aspects that influence the occurrence of bank failures. Furthermore, to identify which aspects have the most potential to have a major role in a bank failure, these aspects need to be considered by practitioners in banking, academics, and other supporting elements to provide better policies in optimising the performance of the banking industry, especially BPR and BPRS. avoid potential failure. Keywords: Analytical network process, Rural Bank, Sharia Rural Bank, Failure, Macroeconomics, Macroprudential, Microprudential, Bank Internal Factors Share Link | Plain Format | Corresponding Author (Lina Nugraha Rani)

122	Islamic finance and banking	ABS-112
THE INFLUENCE OF CUSTOMER PERCEPTION, TRUST, AND SERVICE QUALITY ON CUSTOMER DECISIONS IN USING ^BAS ISLAMIC DIGITAL^ MOBILE BANKING AT BANK SAMPANG Syaifullah Asyik Universitas Airlangga Abstract The development of internet technology that has changed various aspects of life including consumer behavior. Consumer behavior is an act shown by consumers to find, buy, use, evaluate, and spend products and services that are expected to satisfy the needs of these consumers. Consumer behavior in this study consists of customer perception, trust, and service quality. Based on this, there are four problems that become the main study in this study, namely: first, whether customer perception, trust, and service quality simultaneously affect customer decisions in using BAS Islamic Digital Mobile Banking at PT. BPRS Bakti Artha Sejahtera (Bank Sampang)- second, is there any influence on customer perception on customer decisions in using BAS Islamic Digital Mobile Banking at PT. BPRS Bakti Artha Sejahtera (Bank Sampang)- third, is there any influence of trust on the customer^s decision to use BAS Islamic Digital Mobile Banking at PT. BPRS Bakti Artha Sejahtera (Bank Sampang)- fourth, is there any influence on service quality on customer decisions in using BAS Islamic Digital Mobile Banking at PT. BPRS Bakti Artha Sejahtera (Bank Sampang). This study uses an associative type quantitative approach using multiple linear regression analysis which is useful for measuring the strength of the relationship between one variable and another variable and showing the direction of the relationship between the independent variable and the dependent variable. The source of the data used is primary data obtained from the results of questionnaires distributed to customers of PT. BPRS Bakti Artha Sejahtera (Bank Sampang) who uses or at least knows about BAS Islamic Digital Mobile Banking. The results showed that customer perception, trust, and service quality simultaneously had a significant influence on customer decisions in using BAS Islamic Digital Mobile Banking at PT. BPRS Bakti Artha Sejahtera (Bank Sampang). Customer perception variables have a positive effect and have a significant effect on customer decisions. Trust variables have a positive effect and do not significantly affect customer decisions. Service quality variables have a positive effect and have a significant effect on customer decisions. Keywords: Customer Perception, Trust, Service Quality, Customer Decision, Mobile Banking Share Link | Plain Format | Corresponding Author (Syaifullah Asyik)

123	Islamic finance and banking	ABS-116
Determinant Student Interest in Electronic Money and Its Implications for Consumption Behavior: An Analysis Based on Islamic Economics Yusril (a*), Irham Zaki (b), Azrul Afrillana Awaluddin (c), Deky Candra Saputra (d) a*) Faculty of Economics and Business, Airlangga University ysrlysl30[at]gmail.com b) Faculty of Economics and Business, Airlangga University irham-z[at]feb.unair.ac.id c) Faculty of Economics and Business, Airlangga University azrulafril21[at]gmail.com d) Faculty of Economics and Business, Airlangga University dekycandra1999[at]gmail.com Abstract The advent of technology has brought about a substantial transformation in conventional payment methods, shifting from the usage of physical currency to digital payments facilitated by electronic money. The utilization of digital currency is experiencing a steady rise owing to a multitude of factors. This study uses the Technology Acceptance Model (TAM) theory as a framework to find variables and looks at how it applies to the use of electronic money in the context of Islamic economic law. The objective of this research is to analyze the perspective of Islamic economic law on the growing adoption of electronic money. The findings of the study indicate a notable rise in the utilization of electronic currency across all examined factors. In addition, the rise in the adoption of electronic money can be attributed to the findings of interviews conducted, which indicate that the convenience and many advantages associated with conducting transactions through electronic means are key drivers of this trend. Based on the findings of this study, it may be inferred that Islam does not categorically reject or forbid certain forms of technology, provided that they do not contradict its principles and doctrines. Furthermore, the Quran espouses the belief that humans are designated as caliphs in the terrestrial realm, a role bestowed upon them by Allah to be fulfilled via their righteous endeavors. Keywords: Electronic Money, Islamic Finance, Islamic Economic Share Link | Plain Format | Corresponding Author (Yusril Yusril)

124	Islamic finance and banking	ABS-118
CSR in the Accounting Perspective and Islamic Law Sources Anna Sutrisna S-Basuki-Alfa Rahmiati Airlangga University Abstract Purpose: This article aims to identify and understand the implementation of corporate social responsibility (CSR) in accounting based on the perspective of primary and secondary sources of Islamic law. The Al-Qur^an and Hadith are primary sources of law, while the Ijtihat of Friends and Qiyas are secondary sources. Design/methodology/approach: This article is a literature study consisting of three stages, First, it is done by looking for references from various sources, especially references to CSR and sources of Islamic law (Al-Qur^an, Al-Hadith, Ijtihat, and Qiyas). Second, analyze what values are contained in the Al-Qur^an, Al-Hadith, Ijtihat, and Qiyas. Third, it is to conduct an analysis by linking the values contained in the Al-Qur^an, Al-Hadith, Ijtihat, and Qiyas with the CSR programs implemented in various Islamic bank entities and in non-bank Islamic entities. Finding: The results of the literature review show that there are very interesting things in this research article, namely, the discovery of references to the 2015 Annual Report of PT Bank Muamalat Indonesia, which states that one source of funding from the CSR program at PT Bank Muamalat Indonesia (BMI) is sourced from Zakat, Infak, and Shodakoh (ZIS) funds. This phenomenon is contrary to the Word of Allah Subhana Wata^ala in the Qur^an^s Surah At-Taubah verse 60, which is about eight asnaf, or groups of people, who are entitled to receive zakat. Research limitations and implications: According to Islamic law sources, CSR has implications for all institutions, both financial and non-financial, whether engaged in the service sector, trade, or manufacturing industry. This study has a limitation because the researcher has only described one business entity in the field of Islamic banking services, namely the implementation of CSR based on the perspective of sources of Islamic law at PT Bank Muamalat Indonesia. Practical implication: If all business entities conduct their operations in accordance with Islamic law, they will, without a doubt, provide goods, safety, benefits, and welfare to all creatures (humans) as well as flora and fauna. Originality/Value: This research has never been carried out from the perspective of Islamic law in the Islamic banking sector. Keywords: Al-Qur^an, Hadits, Ijtihat, Qiyas, CSR in Accounting Share Link | Plain Format | Corresponding Author (Anna Sutrisna Sukirman)

125	Islamic finance and banking	ABS-149
Bibliometric Analysis of Sukuk Literature Published during Covid-19 Eko Kurniawan, Lina Nugraha Rani Departmen of Sharia Economic, Faculty of Economy and Business, Universitas Airlangga Abstract Sukuk is a sharia financial instrument that plays a role in economic growth . This research aims to analyze research on the subject of sukuk during the Covid-19 period (2020 - 2022). The data used was obtained from the Scopus website. 227 documents were analyzed using the VOSviewer application. The results of the analysis show that Balli, F is the most productive writer. The research development map with this theme is divided into 5 clusters. Cluster 1 consists of 8 topics, cluster 2 consists of 7 topics, cluster 3 consists of 7 topics, cluster 4 consists of 6 topics, and cluster 5 consists of 3 topics. The findings of this research indicate that sukuk is one of the instruments used to maintain economic stability when Covid-19 occurs. Keywords: Bibliometric, Covid-19, Sukuk, VOSviewer Share Link | Plain Format | Corresponding Author (Eko Kurniawan)

126	Islamic finance and banking	ABS-157
Regulatory Challenges For The Development Of Islamic Banking: A Literature Review Tanza Dona Pertiwi- Imron Mawardi- Nur Zakiyah Hafizhah- Rohmatul Farohah Kholison Faculty of Economic and Business, Universitas Airlangga tanza.dona.pertiwi-2023[at]feb.unair.ac.id Abstract Sharia banking regulations are an important factor in the development of Sharia banking. Appropriate regulations can encourage the growth and development of sharia banking, but inappropriate regulations can hinder the growth and development of sharia banking. This research aims to examine regulatory challenges for the development of sharia banking. This research uses a literature study method by analyzing books, journals, and related scientific articles. The results of the research show that the regulatory challenges for the development of Sharia banking, namely the calculation of profit and loss sharing (PLS) still refer to the interest system, the need for regulatory updates that are more inclusive and responsive to the development of the sharia banking industry, regulations are partial, the practice of implementing contracts is overshadowed by contracts conventional, Minimum capital and liquidity regulations still refer to general regulations, Regulatory indicators in assessing efficiency still refer to conventional models, Weaknesses in regulations requiring sharia financial institutions in governance and supervision, Weaknesses in regulatory control in implementing good corporate governance, Weaknesses of sharia justice in dealing with sharia violations. Sharia banking regulations need to continue to be adjusted and reorganized so that Sharia banking can develop and develop healthily with conventional banking and be resilient in facing crises. The implications of these findings can help governments, regulators, and Islamic banking industry stakeholders to formulate more effective policies and support sustainable growth in this sector. Keywords: Regulation, Sharia banking, Challenges. Share Link | Plain Format | Corresponding Author (Tanza Dona Pertiwi)

127	Islamic finance and banking	ABS-190
STRATEGI COST LEADERSHIP DAN INTELLECTUAL CAPITAL TERHADAP KINERJA PERBANKAN SYARIAH T. Saipul Hadi & Nisful Laila Universitas Airlangga Abstract Tujuan - Tujuan dari artikel ini adalah untuk memeriksa pengaruh strategi cost leadership dan intellectual capital (IC) pada kinerja keuangan bank syariah di Indonesia. Desain/metodologi/pendekatan - Studi ini menggunakan data dari 14 bank syariah di Indonesia pada periode antara 2014 dan 2020. BOPO digunakan untuk mengukur strategi cost leadership dan MVAIC yang dimodifikasi digunakan untuk mengukur IC. Metode digunakan adalah metode regresi panel. Temuan - strategi cost leadership dan IC secara signifikan meningkatkan profitabilitas bank syariah di Indonesia. Ketika semakin sedikit biaya yang dikeluarkan oleh bank syariah tentang bagaimana mengelola bisnis mereka, semakin efektif mereka dalam mengendalikan biaya mereka, sehingga menghasilkan proses alokasi sumber daya yang lebih efesien yang akan menghasilkan tingkat pengembalian yang lebih besar bagi bank syariah dan berdampak pada kinerja bank syariah. Hasil penelitian juga menunjukkan bahwa di antara bank syariah di Indonesia, bank Aladin syariah yang paling efisien dalam mengelola biaya dan memanfaatkan IC mereka. Keterbatasan/implikasi penelitian - Hasil penelitian hanya terbatas pada bank umum syariah di Indonesia dan data hanya 14 bank yang digunakan untuk menarik kesimpulan. Keaslian/nilai - Artikel ini mengisi kekosongan dalam literatur yang ada tentang strategi cost leadership dengan pengukuran BOPO dan IC dengan menggunakan MVAIC terhadap profitabilitas bank syariah pada Bank Syariah di Indonesia. Keywords: strategi cost leadership, Profitabilitas, Kinerja Keuangan, Bank Syariah, Intellectual Capital, MVAIC Share Link | Plain Format | Corresponding Author (saipul hadi)

128	Islamic finance and banking	ABS-221
THE IMPORTANCE OF ISLAMIC FINANCIAL LITERACY IN CONTEMPORARY SOCIETY: A CASE STUDY OF PERSONAL FINANCIAL MANAGEMENT BEHAVIOR Iqbal Maulana El Airlangga University Abstract Islamic finance is an important aspect of the lives of Muslim communities around the world. The basic concept of Islamic finance is to ensure that all financial transactions and investments conform to Islamic principles. Today, with the rapid growth of the Islamic finance industry, Islamic financial literacy has become an increasingly important subject. However, Islamic financial literacy in contemporary society is often still low. Therefore, this study aims to understand the importance of Islamic financial literacy in contemporary society and see its impact on personal financial management behavior. This research uses qualitative methods with case studies as the main approach. The data was collected through in-depth interviews with individuals who have a diverse understanding of Islamic finance. In addition, data are also obtained from related literature, surveys, and relevant statistical analyses. 1. Islamic Financial Literacy is Key to Financial Awareness: This study shows that Islamic financial literacy is key to raising awareness about halal finance and investment in contemporary society. Respondents who have a better understanding of Islamic finance principles tend to be more careful in choosing financial products and investments that are in accordance with their beliefs. 2. Positive Impact Awareness: The results of this study also show that Islamic financial literacy can influence personal financial management behavior in a positive way. Individuals who understand the concept of Islamic finance are more likely to avoid interest-bearing debt, make sustainable investments, and support social finance initiatives. 3. Challenges and Barriers: The study also identifies challenges and barriers in improving Islamic financial literacy, including lack of easily accessible educational resources, lack of accessibility of Islamic financial products, and lack of correct understanding of Islamic finance concepts. This research has important implications in promoting Islamic financial literacy in contemporary society. By increasing people^s understanding of Islamic finance principles, we can help individuals to make wiser financial decisions, in accordance with their religious values, and ultimately, create a more sustainable and financially ethical society. In an increasingly connected and complex contemporary society, Islamic financial literacy is becoming increasingly important. This case study highlights that a better understanding of Islamic finance can contribute to wiser and ethical personal financial management behaviors. Therefore, steps need to be taken to improve Islamic financial literacy through education and accessibility of financial products that are in accordance with Islamic principles. This will help contemporary society to achieve their financial goals in a way that is in line with their beliefs. Keywords: Financial Literacy, Personal Finance, Islamic Finance Principles Share Link | Plain Format | Corresponding Author (Iqbal Maulana El)

129	Islamic finance and banking (colloquium)	ABS-68
The Good Corporate Governance and Marked Value-Added Techniques Improving Financial Performance of Foreign Exchange Islamic Commercial Banks 1. Muhammad Syahid, 2. Wasiaturrahma, 3. Wisnu Wibowo. 1. Doctoral Student in Economics, Faculty of Economics and Bussines, Airlangga University. 2,3. Lecturers in Economics Departement, Faculty of Economics and Bussines, Airlangga University. Abstract Foreign exchange Islamic commercial Bank is a financial intermediaries that can carry out transactions abroad or related to foreign currency. As a financial intermediary of funds not only domestically but also in other countries, Banks must demonstrate good financial performance to increase public trust, customer satisfaction, and others. This paper aims to determine the financial performance assessment of the Foreign Exchange Sharia Bank in the period 2018-2022 using the GCG and MVA techniques to guard their performance. Furthermore, these approaches are seen from an Islamic economic perspective. The method in this research is quantitative descriptive analysis, where the data used secondary data, namely annual reports obtained from each Islamic Commercial Banks website that own foreign exchange transactions such as Panin Dubai Syariah Bank, Muamalat Bank, Syariah Indonesia Bank, and Mega Syariah Bank using library data collection and documentation methods, by presenting an overview of good corporate governance (GCG) and market value added calculations. The results revealed that the financial performance overall in terms of GCG in foreign exchange Islamic Banks in the period 2018-2022 received a good score. and the analysis by MVA calculation showed a positive value (MVA>0) meaning it has good performance. One of the similarities of GCG is corporate responsibility, and it is related to Islamic Economics which stated that companies must be accountable for their performance in a transparent, fair, well-management and others. Besides that, the MVA aims to make investment decisions if it is linked to Islamic economic procedures, as a result, the investment is permitted as long as it is carried out according to Islamic Banking Principles Keywords: GCG, MVA, Financial Performance, Foreign Exchange Islamic Commercial Banks. Share Link | Plain Format | Corresponding Author (Muhammad Syahid)

130	Islamic social finance	ABS-35
Examination of Variables Influencing Gen Z^s Attraction to Cash Waqf: The Influence of Social Media as a Moderator Alissa Nur Azizah (a*), Sri Herianingrum (b), Ibnu Affan (c) a) Islamic Economics Study Program, Faculty of Economics and Business, Airlangga University, Indonesia alissa.nur.azizah-2022[at]feb.unair.ac.id b) Islamic Economics Study Program, Faculty of Economics and Business, Airlangga University, Indonesia sri.herianingrum[at]feb.unair.ac.id c) Islamic Economics Study Program, Faculty of Economics and Business, Airlangga University, Indonesia ibnu.affan-2022[at]feb.unair.ac.id Abstract Waqf is one of the Islamic financial instruments to distribute wealth for the good. Over time, waqf in Indonesia underwent a paradigm shift to become productive waqf, one of which is cash waqf. Indonesia^s total population until January 2023 reached 276.4 million. Indonesia^s large population can increase the potential for cash waqf by 180 trillion. In 2023 the Indonesian people will reach 167.0 million social media users who are no strangers to people of productive age who are literate in technology, including generation Z. The research approach is quantitative with PLS (Partial Least Square) as a data analysis technique. In this study, the variables that have a positive effect on Gen Z^s interest in cash waqf are Islamic financial literacy and religion. Meanwhile, income and social media have no effect on Gen Z^s interest in waqf. As a moderating variable, social media also cannot moderate Islamic financial literacy, religiosity and income on Gen Z^s interest in waqf in cash waqf. Keywords: Cash waqf-waqf interest- Z generation Share Link | Plain Format | Corresponding Author (Alissa Nur Azizah)

131	Islamic social finance	ABS-43
Instrument of Islamic Fiscal Policy to Reduce Government Budget Deficit: Business Cycle Simulation Approach Ega Rusanti (a*), Sri Herianingrum (b), Annisa Sasri Anindya (c), Nikmatul Atiya (d) a) Faculty of Economic and Business, Airlangga University, Jl. Airlangga No.4 Surabaya, Indonesia ega.rusanti-2022[at]feb.unair.ac.id b) Faculty of Economic and Business, Airlangga University, Jl. Airlangga No.4 Surabaya, Indonesia sri.herianingrum[at]feb.unair.ac.id c) Faculty of Economic and Business, Airlangga University, Jl. Airlangga No.4 Surabaya, Indonesia annisa.sasri.anindya-2022[at]feb.unair.ac.id d) Faculty of Economic and Business, Airlangga University, Jl. Airlangga No.4 Surabaya, Indonesia nikmatul.atiya.384577-2022[at]feb.unair.ac.id Abstract The aim of this study is to analyze the concept of utilizing Islamic fiscal policy instruments in an effort to reduce the government^s budget deficit. The research method used is qualitative research with a grounded approach which begins with analyzing empirical data and literature leading to the conceptual-theoretical level. The result shows that, in Islamic fiscal policy, zakat is used as the main income compared to taxes because it has a fixed rate and great potential, oiespecially when economic conditions are booming, so that zakat revenue can be fully used for government spending. Infaq, alms, and endowments (Waqf) can be used to reduce transfers and community assistance if they are managed sustainably in every economic cycle, especially when a recession occurs. Meanwhile, sukuk can be optimized if the country enters the recovery stage, where the government can reduce the burden of external debts and fund development through domestic investment in the form of sukuk. This research is limited to concept building through mathematical calculations only. it will be more comprehensive if further research can build a more practical conceptual framework. This research can be used as a basic reference in formulating policies with more optimal utilization of Islamic fiscal policy instruments so that they can play an active role in maintaining aggregate economic growth. There is no previous research that specifically discusses comprehensive Islamic policy instruments with a business cycle approach in reducing government budget deficits. Keywords: Budget Deficit- Islamic Fiscal Policy- ZISWAF- Business Cycle Share Link | Plain Format | Corresponding Author (Ega Rusanti)

132	Islamic social finance	ABS-55
The Effect of Risk Based Capital Value, Premium Growth, Level of Efficiency and Management Performance on the Profitability of Islamic Insurance Companies in Indonesia in 2016 - 2021 Luthfi Akmal Muzakki (a*), Sri Herianingrum (b), Sulistya Rusgianto (b) Universitas Airlangga Abstract This study aims to determine the value of risk based capital, premium growth, level of efficiency and management performance on the profitability of Islamic insurance companies in Indonesia for the 2016-2021 period partially and simultaneously. In this study using quantitative methods with panel data regression technique method. Sources of data are taken from the financial reports of each sharia life or general insurance and also the financial statistics reports of OJK. For life insurance or sharia general sampling, there are 20 samples. Simultaneously the risk-based capital value variables, premium growth variables, efficiency level variables, and management performance variables significantly affect profitability through measuring ROE of Islamic insurance companies in Indonesia in 2016-2021. Partially, the risk-based capital variable and the efficiency level variable have a significant positive effect on the ROE of Islamic insurance companies, while the premium growth variable has no positive effect, and management performance does not have a negative effect on the profitability of Islamic insurance companies. With the results of this data processing, sharia insurance companies in Indonesia can be expected to be able to manage customer funds very effectively. Keywords: Risk Based Capital Value- Premium Growth- Efficiency Level- Management Performance- Profitability Share Link | Plain Format | Corresponding Author (Luthfi Akmal Muzakki)

133	Islamic social finance	ABS-88
PRODUCTIVE ZAKAT DISTRIBUTION MODEL TO REDUCE POVERTY IN INDONESIA H. Benny Nur Miftahul Ulum Economic and Bussiness Faculty, Airlangga University Abstract Purpose - This research aims to describe the productive zakat distribution model in Indonesia. Design/methodology/approach - This study used a qualitative method based on library research sourced from journal and another previous research. Findings - It was found that the distribution of productive zakat in Indonesia includes several models: skills training, providing business capital, providing work tools and business assistance. Research limitations/implications - This research contributes in two ways: first, introducing a productive zakat distribution model in Indonesia. Second, encouraging Muzakki and Mustahik awareness regarding the role of Zakat in the Indonesian economy. This is expected to encourage their level of participation in optimizing the potential of zakat in Indonesia. Originality/value - Given the scarce literature that provide qualitative and critical reviews of the implementation Zakat empowerment programs to alleviate poverty conducted by the Zakat institutions in Indonesia, this research can act as a bridge for future research in performing empirical studies regarding the impact of a Zakat empowerment program on society. Keywords: Zakat, Distribution of zakat, Productive zakat, Empowerment, Poverty Alleviation, Sustainable development, Indonesia Share Link | Plain Format | Corresponding Author (Benny Nur Miftahul Ulum)

134	Islamic social finance	ABS-95
ECOBARN (ECONOMY RECOVERY WITH SHARIAH VILLAGE BARN) : IMPLEMENTATION OF CROWDFUNDING SYSTEM BY BAZNAS TO STREGHTHEN SUSTAINABLE FINANCE AND NATIONAL ECONOMIC RECOVERY Auvi Diyanati Kanasibah, Prof. Dr. Raditya Sukmana, SE., MA. Faculty of economic and business, Airlangga University Surabaya, Indonesia. Auvi.diyanati.kanasibah-2020[at]feb.unair.ac.id Abstract The high number of rural poverty is caused by several indicators, including inadequate budget funds to optimize the village^s potential and the lack of experts who assist in supervising businesses in the town. Therefore the authors provide policy suggestions to BAZNAS and the government to overcome these various problems, namely ECOBARN (Economy Recovery With Shariah Village Barn) program, a potential village empowerment program with an Islamic economic approach, namely zakat, infaq and sadaqah. As the source of funds and supervised to be given direction and assistance by experts in their fields. With the existence of the ECOBARN program scheme, it is hoped that it can provide an efficient mapping of the distribution of social funds and right on target, and can become a strong scheme for the distribution and development of sustainable Islamic social and financial funds in Indonesia. Keywords: Shariah village barn, Crowdfunding system, sustainable finance Share Link | Plain Format | Corresponding Author (AUVI DIYANATI KANASIBAH)

135	Islamic social finance	ABS-106
THE ROLE OF LOCAL WISDOM IN THE MANAGEMENT OF ZAKAT AT BAZNAS, PEKALONGAN CITY Novendi Arkham Mubtadi (a) and Wahid Wachyu Adi Winarto (b) (a) Department of Accounting, Airlangga University, Indonesia, Department of Sharia Accounting, UIN K.H. Abdurrahman Wahid, Indonesia (b) Department of Accounting, Gadjah Mada University, Indonesia, Department of Sharia Accounting, UIN K.H. Abdurrahman Wahid, Indonesia Abstract The purpose of this study was to analyze the role of local wisdom in the management of zakat at BAZNAS in Pekalongan City. The type of research conducted in this study was qualitative research. Sources of data in this study are primary and secondary data. The type of primary data used in this study is data obtained from respondents in the form of the organizational structure of BAZNAS Pekalongan City, as well as the amount of collection and distribution of zakat over the last 5 years, namely 2016-2020. Meanwhile, secondary data is in the form of news on the distribution of zakat by BAZNAS Pekalongan City obtained from the website baznas.kotapekalongan.go.id. This study concludes that local wisdom has an important role in the management of BAZNAS zakat in Pekalongan City by taking the values contained therein and then integrating it with the Islamic concept of accountability hablumminallah, hablumminannas, and hablumminal^alam. The local wisdom of the Sintren Dance has a meaning that is commensurate with hablumminallah. Lopisan local wisdom has a meaning that is commensurate with hablumminannas. The local wisdom of the Pek Chun Tradition and Sea Alms/Nyadran has a meaning that is commensurate with hablumminal^alam. The value of local wisdom is outlined in the zakat distribution program and published to the public as a form of responsibility for BAZNAS Pekalongan City to stakeholders to prove its existence as an accountable government zakat institution. Keywords: Local Wisdom, Zakat, BAZNAS Share Link | Plain Format | Corresponding Author (Novendi Arkham Mubtadi)

136	Islamic social finance	ABS-125
The Role of Cash Waqf Linked Sukuk (CWLS) in Overcoming The Problem of Rice Food Sovereignty in Indonesia Dewi Sjam (a*), Devia Almeyda (b), Miratun Nisa (c), Irham Zaki (d) a) Study Programme Magister Science in Islamic Economics, Faculty of Economics and Business, Airlangga University, Indonesia b) Study Programme Magister Science in Islamic Economics, Faculty of Economics and Business, Airlangga University, Indonesia c) Study Programme Magister Science in Islamic Economics, Faculty of Economics and Business, Airlangga University, Indonesia d) Department of Sharia Economics, Airlangga University, Indonesia Abstract This paper contains knowledge of the agricultural waqf framework in supporting food security strategies through the cash linked waqf instrument (CWLS). The farmer waqf which focuses on rice production aims to play a dual role and provide solutions for the entire rice supply chain to be able to overcome the problem of food security in Indonesia, especially rice. Waqf partners can create a stable environment for rice production by creating associations of commercial subdivisions. Therefore, waqf profits are distributed to farmers through various subsidies and assistance needed to achieve food security and contribute to stabilizing rice prices thereby increasing people^s welfare. Keywords: Waqf, CWLS, Rice Production, Farmers, Food Security Share Link | Plain Format | Corresponding Author (Dewi Aisyah Syarani Sjam)

137	Islamic social finance	ABS-128
The Potential of Zakat as a Fiscal Instrument to Meet Government Expenditure Needs in Indonesia Hashfi Hizrian Atiqi Airlangga University Abstract Zakat is a fiscal instrument in Islamic economics. However, the collection has not run optimally. Even though the potential for zakat in Indonesia is quite large. According to Tsaniyatul (2018) Indonesia^s zakat potential reaches 300 trillion. Meanwhile, based on the Indonesian zakat outlook for 2023, Indonesia^s zakat potential is only at 5.8 trillion. The existence of zakat in fiscal instruments can help meet government spending needs so that it does not rely entirely on tax instruments. This research aims to see the extent of the potential of zakat in contributing to fiscal policy in Indonesia. And how to make zakat contribute more through integrating zakat with the APBN. Then provide recommendations regarding improvements to zakat regulations so that zakat collection can be done obligatory, not just voluntary, so that the zakat collected can be maximized. Keywords: Zakat, APBN, Fiscal, Tax Share Link | Plain Format | Corresponding Author (Hashfi hizrian Atiqi)

138	Islamic social finance	ABS-137
Mosque Management : Financial Report, Internal Control, and Digital Technology in Several Countries Andriani (a*), Manik Mutiara Sadewa(b), Sugesti Rahayu(c), Mairijani(d), Mochammad Arif Budiman(e) a), b), c), d), e) : Politeknik Negeri Banjarmasin Jalan Hasan Basri, Kayutangi, Banjarmasin, Kalimantan Selatan Abstract Performing professional management in the mosque is challenging. The faith in vertical accountability only to God exists among mosque administrators, which probably leads to poor management. The absence of congregation^s evaluation toward mosque financial management also downgrades the performance of mosque organizations. Using a systematic literature review (SLR), this research reviewed 45 articles to explore the practice of mosque financial reporting in several countries. This research found that mosque administrators mostly agree that ac-countability to God must be run together with accountability to society. Financial report practice among three different countries is similar. Pre-paring a standardized financial report is not common among mosque administrators. Mosques mainly use a simple form of cash-in and cash-out to report their financial condition. Implementing the COSO element ^control activities^ is necessary to provide proper financial management of the mosque. The use of digital technology in mosque financial management will help increase transparency and accountability. A future research agenda was identified in the area of digital technology implementation in mosque organizations. To what extent the human resource of mosque organizations affects the mosque performance is also interesting to be investigated. We identify that there is a need to have crystal information on whether the presentation of financial reports influences the congregation^s trust. Keywords: Mosque, Financial Report, Management, Technology Share Link | Plain Format | Corresponding Author (Andriani Andriani)

139	Islamic social finance	ABS-141
Optimizing Waqf for Environmental, Social, and Governance (ESG) Goals : A Comprehensive Analysis Mir^atun Nisa^ (a*), Raditya Sukmana(a), Dewi Aisyah Syarani Sjam(a), Devia Almeyda(a) a) Islamic Economic Department, Faculty of Economic and Business, Universitas Airlangga, Surabaya, Indonesia *miratun.nisa-2023[at]feb.unair.ac.id Abstract This research aims to explore the role of Waqf, or Islamic endowment fund, in realizing Environmental, Social and Governance (ESG) sustainability goals. By using a qualitative approach, this research attempts to conduct a comprehensive analysis based on a review of relevant literature. This study explores how Waqf, which is deeply rooted in Islamic tradition and culture, can be utilized strategically to achieve ESG objectives. By examining contemporary practices, innovations and challenges in the Waqf landscape, this research provides valuable insights into the adaptability of Waqfs in promoting environmental sustainability, social justice and responsible governance. The findings of this research are useful for supporting academic discourse and practical application. Waqf has a dynamic role as an instrument to address pressing global challenges, from climate change to social inclusion and ethical financial practices. Furthermore, this research underscores the need for collaborative efforts between stakeholders, including religious institutions, policy makers, and civil society, to optimize the impact of Waqf on ESG sustainability. Ultimately, this research contributes to the broader discussion regarding integrating traditional practices into contemporary sustainability frameworks, by emphasizing the important role of Waqf in realizing a more just and sustainable world. Keywords: Waqf- Islamic Social Finance- ESG Share Link | Plain Format | Corresponding Author (Miratun Nisa)

140	Islamic social finance	ABS-147
The Nexus Between Zakat, Population, Scientific and Technical Journal Articles, and Economic Growth: Panel Data Analysis in Muslim Countries Nurrizka Puji Lestari (a*), Sri Herianingrum (b) (a) Islamic Economics Study Program, Faculty of Economic and Business, Airlangga University, Surabaya, Indonesia *nurrizka.puji.lestari-2023[at]feb.unair.ac.id (b) Islamic Economics Study Program, Faculty of Economic and Business, Airlangga University, Surabaya, Indonesia Abstract This study aims to investigate the impact of zakat levels, population, and scientific and technical journal articles on economic growth. This study is based on a panel data model applied to a sample of seven Muslim-majority countries from 2007 to 2020. The findings show that zakat level, population, and scientific and technical journal articles all have a significant positive relationship with GDP per capita. These findings can be used as a foundation for the government to improve the national economy as a policymaker by optimizing zakat, population, and encouraging an increase in scientific and technical journal articles. Several empirical studies, primarily using panel data, have examined the impact of zakat on economic growth. As a result, this study seeks to add to the body of knowledge on the subject. This provides compelling evidence for the importance of zakat in a country with the largest Muslim population. Keywords: Economic Growth, Journal Articles, Population, Zakat Share Link | Plain Format | Corresponding Author (Nurrizka Puji Lestari)

141	Islamic social finance	ABS-150
Optimizing Islamic Social Financial Management based on Islamic Boarding Schools (Case Study at Sunan Drajad Islamic Boarding School) Lailatul Hikmah, Irham Zaki, Rohmatul Farohah Kholison Faculty of Economic and Business, Universitas Airlangga Abstract Islamic social finance is an approach based on sharia principles in managing funds and assets that are used to help people in need. In the context of Islamic boarding schools, social finance has become an integral part of the social and economic efforts carried out by the Islamic boarding school. Sunan Drajad Islamic Boarding School, Lamongan is one of the Islamic boarding schools that optimizes Islamic social finance, namely in the fields of zakat, infaq, alms and waqf. This research aims to examine and analyze Islamic social financial management practices in the context of Islamic boarding schools, with a focus on the Sunan Drajad Islamic Boarding School as the case study. This research uses qualitative phenomenological methods by conducting in-depth interviews, field observations, and document analysis to explore Islamic social financial management practices at the Sunan Drajad Islamic Boarding School. It is hoped that the results of this research will provide better insight into Islamic social financial practices in Islamic boarding schools and can become a reference for other Islamic boarding schools in their efforts to optimize their Islamic social financial management. Keywords: Optimizing, Islamic Social Finance, Management Share Link | Plain Format | Corresponding Author (Lailatul Hikmah)

142	Islamic social finance	ABS-161
The Role of E-Payment in Increasing the Effectiveness of Zakat, Infaq, and Sedekah: A Literature Study Nur Zakiya Hafizhah(a*), Imron Mawardi(b), Tanza Dona Pertiwi(b), Rohmatul Farohah Kholison(b) a. Faculty of Economisc and Business, Universitas Airlangga Abstract Zakat, infaq, and alms are practices in Islamic philanthropy that have an important role in the distribution of wealth. E-payment, or electronic payment, has become a technological innovation that has changed the landscape of collecting and distributing zakat, infaq, and Sedekah (ZIS) in the context of Islamic philanthropic practices. This literature study aims to examine the key role played by e-payment in increasing the effectiveness and efficiency of ZIS programs by reviewing various research studies that have been conducted in this field. The results of this literature study show that e-payment has become a driving force in increasing the effectiveness of ZIS practices, helping to overcome several obstacles that exist in the collection and distribution of funds at lower costs. Besides that, e-payment is also more transparent in terms of fund management purposes, and e-payment can increase awareness and education through programs delivered online. However, challenges such as community culture, data protection, and regulations remain important factors in developing sustainable ZIS practices in the digital era. Keywords: E-Payment, Zakat, Infaq, Sedekah, Effectiveness, Literature Study Share Link | Plain Format | Corresponding Author (Nur Zakiya Hafizhah)

143	Islamic social finance	ABS-163
WAQF AND HEALTHCARE: A BIBLIOMETRIC REVIEW FROM SCOPUS DATABASE Elis Shintia Nuryansyah, Eko Kurniawan, Muhamad Said Fathurrohman Airlangga University Abstract Waqf is a very interesting social financial instrument in Islam. Throughout its history, waqf has made a significant contribution to social welfare. Developments related to the implementation of waqf have also experienced a lot of progress, issues surrounding cash waqf and productive waqf have also been widely discussed in recent years. On the other hand, issues related to health have also received increasing attention in recent years. Many studies have been conducted regarding the use of waqf to finance health services, such as waqf land which is used to build hospitals and waqf funds which are used to support the financing of health services for underprivileged communities. Based on publication trends in Scopus, between 2016 and 2023 there will be a significant increase in research related to the topic of waqf. Therefore, this research aims to analyze and examine research trends regarding waqf in relation to the provision of health services, which are published in leading journals. This research uses bibliometric analysis by analyzing articles and journals originating from the Scopus Database. The data analyzed consisted of 34 research articles indexed by Scopus. The authors most frequently appearing in research on ^Waqf and Healthcare^ are Alam, M.M. Based on the results of bibliometric analysis related to the Waqf and Healthcare topic, this theme is divided into 5 clusters, where cluster 1 has 8 items, cluster 2 has 6 items, cluster 3 has 4 items, cluster 4 has 3 items, and cluster 5 has 3 items. Keywords: Bibliometric, Waqf, Healthcare Share Link | Plain Format | Corresponding Author (Elis Shintia Nuryansyah)

144	Islamic social finance (colloquium)	ABS-144
FRAUD PADA DONASI MASJID DI INDONESIA: SKEMA, PENYEBAB, DAN PENGENDALIAN INTERNAL Khozin Arief Universitas Airlangga Abstract Indonesia merupakan negara yang mempunyai potensi Keuangan Sosial Islam terbesar di dunia dengan potensi zakat mencapai 330 triliun dan wakaf 180 triliun per tahun. Selain itu, Indonesia juga menjadi negara paling dermawan di dunia yang masyarakatnya gemar berdonasi pada Keuangan Sosial Islam mengingat Indonesia sebagai negara penduduk muslim terbanyak di dunia. Keuangan Sosial Islam seperti zakat, infaq, wakaf dan sedekah lebih banyak berada di masjid daripada di lembaga resmi lainnya seperti Badan Amil Zakat dan Lembaga Amil Zakat. Hal ini disebabkan karena muslim Indonesia lebih banyak dan lebih percaya berdonasi ke masjid. Indonesia adalah negara dengan jumlah masjid terbanyak di dunia yaitu 741991 unit masjid sehingga membuat dana donasi yang berada di masjid sangat besar. Namun sayang, dana donasi tersebut dibarengi dengan kasus fraud. Mulai dari korupsi wakaf pembangunan masjid, fraud dana infaq masjid, fraud terhadap kotak amal masjid. Fraud ini dilakukan oleh pejabat negara, pengurus masjid, masyarakat umum, bahkan teroris. Oleh karena itu penelitian ini penting dilakukan untuk menjawab pertanyaan penelitian (1) bagaimana skema fraud dalam donasi masjid, (2) mengapa rawan terjadi fraud dalam donasi masjid dan (3) pengendalian internal yang bagaimana untuk mencegah fraud pada donasi masjid. Pendekatan studi kasus peneliti gunakan dengan desain studi kasus tipe 4 (multiple case and multiple units of analysis). Peneliti mengambil empat kasus fraud yaitu pada (1) masjid besar, (2) masjid kecil, (3) donasi masjid pada anggaran negara dan (4) permintaan donasi masjid di tempat umum termasuk E-Donation. Dari masing-masing empat kasus tersebut, peneliti akan meneliti tiga unit analisis yaitu (1) skema-skema fraud, (2) penyebab fraud dan (3) pengendalian internal untuk mencegah fraud. pengumpulan data peneliti lakukan melalui wawancara terbuka, FGD (Focus Group Discussion), observasi langsung, observasi partisipatif dan dokumentasi. Analisis data dilakukan dengan triangulasi data dan triangulasi metode. Reduksi data peneliti lakukan dengan cara merangkum, memfokuskan, dan mencari pola serta tema yang berkaitan dengan pertanyaan penelitian. Tujuan penelitian ini adalah menghasilkan temuan ilmu pengetahuan berupa (1) skema-skema fraud pada donasi masjid, (2) penyebab mengapa rawan terjadi fraud dalam donasi masjid dan (3) model pengendalian internal guna mencegah fraud pada donasi masjid. Hasil penelitian ini diharapkan memberikan kontribusi untuk (1) pemerintah, pengurus masjid, BAZNAS, organisasi pemberantasan korupsi, perbankan, dan masyarakat umum sebagai masukan bagi tindakan pemberantasan dan pencegahan fraud pada donasi masjid melalui pembuatan kebijakan, peraturan, dan undang-undang- (2) auditor (auditor syariah), sebagai masukan dalam mengaudit donasi masjid- (3) pembuatan standar, sistem, dan perangkat lunak akuntansi zakat masjid sebagai masukan dalam pembuatan standar, sistem, dan perangkat lunak akuntansi zakat masjid yang dapat mencegah fraud- (4) masyarakat luas, sebagai ilmu pengetahuan agar tidak menjadi korban penipuan donasi masjid atas donasinya. Kontribusi lainnya hasil penelitian yang berupa model pengendalian internal untuk mencegah fraud diharapkan dapat diaplikasikan di masjid untuk pencegahan fraud. Keywords: Fraud, Donasi Masjid, Skema, Pengendalian Internal Share Link | Plain Format | Corresponding Author (Khozin Arief)

145	Islamic social finance (colloquium)	ABS-156
Promoting Social Welfare through Economic-based Mosques Azrul Afrillana Awaludin (a*), Sri Herianingrum (b), Yusril (C), Deky Candra (D) a) Faculty of economic and business, Airlangga University Surabaya, Indonesia. Azrul.afrillana.awaludin-2023[at]feb.unair.ac.id b) Faculty of economic and business, Airlangga University Surabaya, Indonesia. Sri.herianingrum[at]feb.unair.ac.id c)Faculty of economic and business, Airlangga University Surabaya, Indonesia. ysrlysl30[at]gamil.com d) Faculty of economic and business, Airlangga University Surabaya, Indonesia. Dekycandra1999[at]gmail.com Abstract The aim of this research is to explore the mosque-based economic development in Indonesia. Sustainable social welfare is the main goal of economic development efforts in various communities. Social welfare is defined as meeting the needs of society from economic and non-economic aspects. The research method used library research. The data used is secondary data obtained through reputable scientific journals. The results of this research show that Mosque-based economy plays a significant role in the welfare of local communities. Mosques have community empowerment programs such as MSME training, health assistance, education center, and fulfilling daily needs such as basic necessities. Mosque-based economies play an important role in local economic development and improving social welfare. Keywords: Social welfare- Islamic Social Finance- Mosque Economy Share Link | Plain Format | Corresponding Author (Azrul Afrillana Awaludin)

146	Management accounting	ABS-6
The Role of Social Programs in Achieving Business Sustainability With Using Profitability at PT.Pertamina (Persero) in Indonesia LILI WARDANI HARAHAP, RAHMAWATI, SRI HARTOKO, ARI KUNCARA WIDAGDO Accounting Department, Universitas Negeri Medan, Indonesia Accounting Department, Universitas Sebelas Maret, Indonesia Abstract The purpose of this study is to identify the role of social programs in achieving business sustainability with using profitability at PT. Pertamina (Persero) in Indonesia. The data analysis in this study uses content analysis as a case study. The method of collecting data in this study use secondary data, namely data that obtained from the Annual Report and documentation at PT. Pertamina (Persero) in Indonesia. The results of this study consist of : (1) The social programs can provide added value to company by informing profit as the company performance in achieving business sustainability, (2) The social programs can increase company value, where social aspects can develop of a green economy, (3) The social programs include partnership and community development that can increase social performance. Keywords: Social Programs - Profit - Business Sustainability Share Link | Plain Format | Corresponding Author (Lili Wardani Harahap)

147	Management accounting	ABS-73
Competitive Pressure and Predatory Pricing in E-Commerce: The Moderating of Intellectual Capital Ni Made Rai Juniariani (a*), Dian Agustia (b) (a) Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia and Department of Accounting, Faculty of Economics and Business, Universitas Warmadewa, Denpasar, Indonesia *ni.made.rai-2021[at]feb.unair.ac.id (b) Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia Abstract The study aims to analyze the influence of intellectual capital moderation towards the correlation between the competitive pressure and predatory pricing in e-commerce. The study applies quantitative research involving the assistance of PLS-SEM application to review the hypothesis of the study. The data is collected by using questionnaire survey distributed to the businessman who promote their products in E-commerce and random sampling is applied in the study for the data collection. The results of the study have successfully proven the proposed hypothesis and supported the applied theories in the study stating that the greater competitive pressure, the desire of the businessman to utilize predatory pricing strategy is also greater. On the other hand, Intellectual capital provides negative moderation effect. Therefore, the greater intellectual capital, their desire to utilize predatory pricing strategy in overcoming competitive pressure is lower. Keywords: Intellectual capital, competitive pressure, predatory pricing Share Link | Plain Format | Corresponding Author (Ni Made Rai Juniariani)

148	Management accounting	ABS-93
Effect of Strategic Management Accounting (SMA) Usage and Managers^ Mental Health on Firm Performance: Evidence from Experimental Study Widya Ais Sahla-Ardianto Universitas Airlangga Abstract Purpose - Based on RBV^s view, SMA Usage and employee mental health are valuable internal resources that can be a competitive advantage for the company if managed well. This research aims to examine these two factors in the context of company performance and to ensure that they are important factors in an organization. Design/Methodology/Approach - This is an experimental study with a 2x2 factorial design between subjects by manipulating SMA Usage (strong and weak) and the manager^s mental health (high and low). Findings - The results of this study proved that SMA Usage and managers^ mental health are determining factors for firm performance. However, the interaction effect only applied to the condition of net profit as a firm performance parameter. The results of this research also provide evidence for RBV^s view that SMA Usage and managers^ mental health are internal firm resources that are important to manage well. Originality - To the best of the authors^ knowledge, this is the first study that combined the field of strategic management accounting with the field of psychology to examine the effects on firm performance. The experimental approach is also a novelty to test the causality of the two factors. Keywords: SMA Usage, Manajer Mental Health, Firm Performance, RBV, Experimental Study. Share Link | Plain Format | Corresponding Author (Widya Ais Sahla)

149	Management accounting	ABS-129
The Relationship between Earnings Management and Ownership Structure - Evidence from Mongolian Listed Firms Undral Erdenee (a*), Narantsetseg Amarsanaa (b) a) Department of Accounting and Analysis, Mandakh University, Mongolia *undral[at]mandakh.edu.mn b) Department of Accounting and Analysis, Mandakh University, Mongolia Abstract This paper analyses the relationship between earnings management and ownership structure in Mongolia. The corporate governance in Mongolia is characterized by the prominence of major shareholders, who frequently exert significant influence over managerial decisions. Thus, the main purpose of this study is to investigate how the company^s ownership structure influences earnings management. According to prior studies, ownership structure has a significant impact on earnings management. Discretionary accruals were used to measure earnings management. We found that foreign ownership negatively affects earnings management by analyzing data of 80 non-financial companies listed on Mongolian stock exchange, the degree of ownership concentration, managerial ownership, government ownership and institutional ownership do not affect earnings management. Moreover, among control variables, financial performance positively affects earnings management. Keywords: earnings management, ownership structure, listed companies, Mongolia Share Link | Plain Format | Corresponding Author (Undral Erdenee)

150	Management accounting	ABS-133
Does the Political Connection Affect Corporate Tax Aggressiveness? The Moderating Role of Corporate Governance Prinintha Nanda Soemarsono (a*) (b), Iman Harymawan (a) a) Faculty of Economic and Business, Universitas Airlangga Jalan Airlangga No.4, Surabaya 60286, Indonesia *prinintha.nanda.soemarsono-2022[at]feb.unair.ac.id b) Faculty of Vocational Studies, Universitas Airlangga Jalan Dharmawangsa Dalam Selatan No.28 - 30, Surabaya 60286, Indonesia Abstract This study provides an overview of corporate tax aggressiveness as a form of exploiting company resources to control the company^s external situation through its political influence. In addition, this study provides evidence of how political connections influence firms^ high-risk decisions, such as tax planning policies. The research sample comprised companies listed on the Indonesia Stock Exchange during the period 2015 to 2021. The method used is Hierarchical Linear Regression on panel data using the estimated common effect model (CEM). The study results show that political connections owned by companies do not necessarily guarantee that companies are free from tax aggressiveness. The company still has the risk of being examined by the tax authorities and will be subject to sanctions if proven guilty. The good corporate governance system and the company^s political connections provide incentives for companies to be less aggressive towards taxes since corporate decision-making related to aggressive tax strategies is considered by investors to be a risky policy. This study provides new evidence in the context of aggressive tax planning by attempting to evaluate whether political connection companies could influence the tax aggressiveness activities that sanctions by the tax authorities in Indonesia. Keywords: Financial Accounting, Political Connection, Tax Aggressiveness, Governance Share Link | Plain Format | Corresponding Author (Prinintha Nanda Soemarsono)

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