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1	Economic Welfare in Terms of Islamic Perspective	ABS-2
Halal Tourism Business Analysis: Demand and Supply Sides Muhardi, Nandang Ihwanudin, Nurdin Universitas Islam Bandung Abstract The goal of this research is to understand the concept of halal tourism business. The analysis utilized in this research is a micro economic approach analysis, specifically related to demand and supply studies. The analysis unit in this research is a halal tourism destination located in Lembang City of West Java Province, Indonesia. The required data is primary data, collected through direct interview with the halal tourism developer, and the customer visiting the location. The results of this research revealed that halal tourism is optimally developed to fulfil the stakeholders^ requirements by paying attention to certain values such as integrity, professionalism, and target market-oriented values. Based on the demand perspective, it was revealed that the market require tourism product that can provide assurance on the perspectives of halal and virtue for the culinary products and services based on syariah concept. Based on the research results, we concluded that halal tourism possesses enormous market potential (demand), and highly demanded by the market- which is why the availability (supply) must be preserved and processed by using syariah values, including integrity and professionalism. Keywords: Halal tourism, demand and supply, business Share Link | Plain Format | Corresponding Author (Muhardi Muhardi)

2	Economic Welfare in Terms of Islamic Perspective	ABS-3
Mindset of Small-Scale Garment Business: Production and Marketing Perspective Muhardi(1), Dede R. Oktini(1), Nurdin(1), Norsiah Binti Hami(2), Salmah Binti Omar(2), Shafini binti Mohd Shafie(2) (1) Universitas Islam Bandung (2) Universiti Utara Malaysia Abstract The objective of this research is to understand small-scale garment business practitioners based on the perspectives of production and marketing. This research utilizes a descriptive qualitative method. The required data is primary data obtained from depth interview with garment industry practitioners in Bandung City and Bandung Regency. Based on this research, it was revealed that the small-scale garment industry practitioners^ mindset based on the production perspective are mostly aiming to locate the best production method (creativity is no longer a method but a mindset), noting that the market demand are often comes with a relatively rapid life cycle. This is why, market responses regarding their products are often transformed into vital inputs for garment business practitioners to develop market-oriented products. Most of the practitioners think that cost is related to extravagance- which is the reason why they implement lean concept in their production activities. Related to the production mindset, garment business practitioners also reflect their attention towards marketing activities. Customer loyalties is considered as a vital component of their businesses because customer is considered as the soul of their business instead of burdens, and marketing is considered as margin centre instead of cost centre. Based on this research, we concluded that the small-scale garment practitioners^ mindset mostly possesses production mindset which is an important part of their business and to create continuous quality improvement by making their market and customers as a vital asset that vital for their businesses. Keywords: Business, small-scale garment, mindset, production, marketing Share Link | Plain Format | Corresponding Author (Muhardi Muhardi)

3	Economic Welfare in Terms of Islamic Perspective	ABS-4
DIGITAL ZAKAT AND THE ROLE OF ZAKAT INTERMEDIATION SRI FADILAH, YUNI ROSDIANA, YUHKA SUNDAYA, MEY MAEMUNAH, EPI FITRIAH, RINI LESTARI, NOPI H, RUDI HERTANTO Universitas Islam Bandung, Indonesia Abstract The purpose of this study is to determine the relationship between the use of digital zakat and the intermediary role of zakat in zakat institutions. The research background begins with zakat institutions, which are institutions authorized by the government according to Law Number 23 of 2011 concerning zakat management in Indonesia which carry out the role of zakat intermediary, namely collecting funds from muzaki and distributing them to mustahik. In fact, there is less than optimal collection of zakat with low realization of collection and less effective effectiveness of zakat distribution. Allegedly many factors are considered to be the cause of the ineffectiveness of the intermediary role of zakat, namely the collection and distribution of zakat, in this article it is explained that the implementation of digital zakat is considered as one of the factors that has become an obstacle. The research method used is a case study at zakat institutions at the provincial level in the city of Bandung, namely BAZNAS Jawa Barat and LAZ Rumah Zakat. The results of the study show that the implementation of digital zakat at zakat institutions can optimize zakat collection with evidence of increased collection and more effective distribution of zakat, especially related to performance achievements. Keywords: Digital Zakat, The Role of Zakat Intermediation and effectiveness Share Link | Plain Format | Corresponding Author (Sri Fadilah, S.E., M.Si., Ak. CA.ACPA.)

4	Economic Welfare in Terms of Islamic Perspective	ABS-6
Economic Empowerment of Micro, Small and Medium Enterprises (MSMEs) in the Leather Industry through Black Soldier Fly (BSF) Magot Cultivation Asep Nana Rumana (a), Aviasti (b), Reni Amaranti (c), Anis Septiani (d*), Krisna Riyadi (e) (a), (b), (c), (d), (e) Faculty of Engineering, Bandung Islamic University Jalan Tamansari 24-26, Bandung 40116, Indonesia *septiani_27[at]yahoo.co.id Abstract The leather processing industry is always growing every year. However, at the stage of processing leather to become a raw material for a product, it produces a lot of solid waste containing hazardous materials used during the processing. There needs to be a solution to deal with the solid waste. Black Soldier Fly (BSF) Magot Cultivation is a technique that can be used as a solution to process solid waste from the leather tanning industry to have a high selling value. BSF maggot cultivation training is carried out for MSME actors in the Sukaregang leather industry. The results of the training conducted were 99% of the participants were very interested and would try to cultivate BSF in their respective places. Keywords: Economic Empowerment, Leather Industry, BSF Share Link | Plain Format | Corresponding Author (Anis Septiani)

5	Economic Welfare in Terms of Islamic Perspective	ABS-23
SHARIA AUDIT: RESPONSE AND URGENCY OF ZAKAT INSTITUTIONS SRI FADILAH, YUNI ROSDIANA, YUHKA SUNDAYA, MEY MAEMUNAH, EPI FITRIAH, RINI LESTARI, RUDI HARTANTO, AFFANDI ISS Universitas Islam Bandung, Indonesia Abstract Community demands on zakat institutions in carrying out the zakat intermediary role are very high. This is part of the community^s concern and trust. The role of zakat intermediary is to collect zakat funds from muzaki and distribute them to mustahik. Zakat institutions are mandatory from Law 23 of 2011 is to implement the Statement of Financial Accounting Standards No. 109 regarding zakat accounting. PSAK 109 is a group of sharia accounting standards. Then in addition to the financial statements of zakat institutions being audited by a public accounting firm to obtain a fair opinion, a sharia audit must also be carried out to obtain a sharia-compliant opinion. However, at the practice level, there are still many zakat institutions that do not care or are not ready to be audited by sharia. This research is to see how zakat institutions respond and see the urgency of implementing a Sariah audit using a descriptive analysis approach. The research method used is a case study at the BAZNAS of West Java Province which has been audited by sharia with sharia-compliant opinion. Sharia audit is carried out with the stages of planning, implementing and reporting sharia audit. The descriptive research results show that responding to the implementation of sharia audits is an urgency not only as a mandatory law but also has a strategic impact on the governance of zakat institutions, organizational performance because it has an impact on the performance of the intermediary role and increases public trust. Keywords: Response, Urgency and Sharia Audit Share Link | Plain Format | Corresponding Author (Sri Fadilah, S.E., M.Si., Ak. CA.ACPA.)

6	Economic Welfare in Terms of Islamic Perspective	ABS-24
MACTOR Application for Modeling the Relationship between Actors in the Management of Tourism Villages Astri Mutia Ekasari, Gina Puspitasari Rochman, Lulik Fullela Rakhman Universitas Islam Bandung Abstract Lamajang Tourism Village has enormous potential to promote rural development but they are constrained by a lack of synergetic management among its stakeholders. This needs to be ascertained how the relationship between actors in the management of the Lamajang Tourism Village is to realize sustainable development goals. This study aims to identify the relationship model between actors in the management of Lamajang Tourism Village. The research approach method uses a sequential/gradual mixed method. Quantitative analysis method with the help of MACTOR software. The data needed is related to the identification of strategic issues and the level of influence of each actor in the management of the Lamajang Tourism Village. The data were obtained through questionnaires and interviews. The results showed that the relationship model between actors in the management of Lamajang Tourism Village had a very strong relationship between the Village Head and the Tourism Culture Office with an intensity value of 51.7, meaning that it played a significant role in collaborative and collaborative efforts to advance Lamajang Tourism Village in terms of developing 4A components and improving quality of human resources. Keywords: MACTOR analysis, Relations between actors, Tourism villages Share Link | Plain Format | Corresponding Author (Astri Mutia Ekasari)

7	Economic Welfare in Terms of Islamic Perspective	ABS-26
Regional Economic Development through Creative Industries and Halal Lifestyle: The Case of Bandung City Indra Fajar Alamsyah1 Hantoro Ksaid Notolegowo2 1 Department of Management, Faculty of Economics and Business, Universitas Islam Bandung 2 Department of Economics, Faculty of Economics and Business, Universitas Islam Bandung Abstract As part of the United Nations Educational, Scientific and Cultural Organization (UNESCO) Creative Cities Network, the City of Bandung continues to nurture the economic growth of the creative sector. In fact, creativity has been the backbone of the city^s economy for many years. Because of that it is very important to continue to conduct studies around the creative economy and the city of Bandung. As a multicultural city inhabited by many young Muslims, the city of Bandung is also a potential place for the movement of the halal economy. The halal lifestyle in the last few years has shown an increasing trend in the lives of young people in the city of Bandung. Of course, this potential must also be linked to the potential of the city of Bandung with its creative economy. On the one hand regional economic development is a challenge in itself today, so there is a need for research that classifies strategic factors from elements of the creative economy and halal lifestyle for regional economic development in Bandung City. This study wants to explore the factors of regional economic development through the creative economy and halal lifestyle using the Exploratory Factor Analysis (EFA) method. EFA is a factor analysis that has a procedure, which examines the data and provides research with information on how many factors are needed to describe the data. By using the EFA method, strategic factors can be found from the creative economy and halal life style that can play a role in regional economic development in the city of Bandung. Keywords: Regional Economy, Creative Economy, Halal Lifestyle, Bandung City Share Link | Plain Format | Corresponding Author (Indra Fajar Alamsyah)

8	Economic Welfare in Terms of Islamic Perspective	ABS-27
Improving Welfare of the Mekarmukti Forest Village Community Institutions (LMDH) through Asset-Based Community Development (ABCD) Method Udin Saripudin (a*), Deden Gandana Madjakusumah (a), Handri (b), Nandang Ihwanudin (a), Intan Nurrachmi (a), Nur Efendi (a), Agus Prakarsa Yuristama (a), Aditya Hoerurohman (a) a) Faculty of Sharia, Universitas Islam Bandung Gedung Dekanat Lt. 1, Jl. Tamansari No.24-26, Bandung 40116, Indonesia *udin_saripudin27[at]yahoo.co.id b) Faculty of Economics and Business Gedung Dekanat Lt. 4, Jl. Tamansari No.24-26, Bandung 40116, Indonesia Abstract The Mekarmukti Forest Village Community Institute (LMDH) is a farmer organization established to implement the Community Forest Management (PHBM) partnership program with Perhutani in Mekarwangi Village, Ibun District, Bandung Regency. LMDH Mekarmukti comprises five Forest Farmers Groups (KTH) with approximately 280 members, cultivating 100 hectares of Perhutani land, primarily focused on Arabica coffee plants. Like many rural communities, LMDH Mekarmukti faces various challenges. One major obstacle for its members is limited market access and the inability to add value to their coffee products, resulting in selling coffee logs to middlemen. This significantly reduces their income and impacts their welfare. Hence, it is crucial to provide assistance and empower the community by raising awareness about their assets and improving their welfare. The empowerment approach used is the ABCD (Asset-Based Community Development) method, which involves identifying assets, planning and evaluating programs to enhance farmers^ progress and welfare. By employing the ABCD method, the aim is to increase awareness and optimize asset utilization. The successful implementation of the ABCD method requires collaboration among farmers, the community, and the government to jointly support farmer empowerment programs and improve their welfare. Keywords: Empowerment- Farmers- LMDH- Welfare- ABCD Method Share Link | Plain Format | Corresponding Author (Udin Saripudin)

9	Economic Welfare in Terms of Islamic Perspective	ABS-33
Readiness to Implement the Masjipreneur Model to Encourage a Mosque-Based EconomyPlease Just Try to Submit This Sample Abstract Asnita Frida Sebayang- Fitroh Hayati- Ria Haryatiningsih- Elka Nabila Rahmadian- Shaffa Septiani Aisy Universitas Islam Bandung Abstract Local economic development innovation is always important to achieve long-term local economic resilience as part of efforts to achieve solid regional economic growth. The mosque-based economic model through the Masjidpreneur is an idea proposed to be implemented in various mosques in Indonesia. The strength of local institutions (mosques) is expected to become agents of economic change toward sustainable regional economic development. This study explores the readiness of mosques in the city of Bandung through case studies. The case study chosen is the Al Arif Mosque which is located in the Surapati-Cicaheum (SUCI) T-shirt center. The method used is a combination method (mix-method) which explores the problem with qualitative methods through interviews and focused discussions and applies quantitative methods to measure the level of readiness. In the next stage, researchers apply an operational approach to solving problems through interactive learning with comparative studies. The findings of this study indicate that the awareness to encourage a mosque-based economy, specifically Masjidpreneur, has reached the pre-planning level. The results of this rating measurement indicate that mosques need to learn to improve program actualization. The learning carried out was by conducting a comparative study of the Jogokariyan Mosque in Jogjakarta. This form of learning by solving problems benefits the management of the mosque. The Al Arif Mosque seems increasingly active in actualizing mosque-based economic programs through Sharia cooperatives. Keywords: masjidpreneur, mosque, local economy, mosque-based economy, development Share Link | Plain Format | Corresponding Author (Asnita Sebayang)

10	Economic Welfare in Terms of Islamic Perspective	ABS-34
Halal Business Model for Culinary MSMEs around Universitas Islam Bandung (UNISBA) Asnita Frida Sebayang, Dewi Rahmi, Septiana Estri Ayu Mahani, Muhamad Adil Ihsan Universitas Islam Bandung Abstract Halal business model is a necessity for the MSME culinary business sector in the city of Bandung. Halal certainty for providing food and beverages is a consumer demand and is the obligation of Muslim entrepreneurs. Culinary business practices in the community around the UNISBA campus have been become an integral part of UNISBA campus. Culinary business is part of UNISBA^s stakeholders considering the importance of culinary business serving the academic community including students. UNISBA as a higher education entity in the city of Bandung has a social responsibility to assist the surrounding business world to meet halal standards. The method used is a mixed method (mix method) qualitative-quantitative problem-solving approach. The series of mentoring activities aims to strengthen business capacity by increasing digital business knowledge including supporting marketing aspects. A pre-test result indicates that there is 46 percent of culinary businesses around the campus still require assistance regarding the processing of halal certificates. Almost all of the trainees considered the training important and had a need to take care of halal certification. More than 90 percent of the trainees benefited from aspects of- procedures for managing halal certification, participants understand the procedures for halal certification with the regular method and self-declare, understand the grouping of materials. Keywords: Halal business, business model, community service, MSMEs Share Link | Plain Format | Corresponding Author (Asnita Sebayang)

11	Economic Welfare in Terms of Islamic Perspective	ABS-39
Enhancement The Ability of UMKM Financial Management in Kec.Cilawu For Supporting The Halal Ecosystem Ira Siti Rohmah Maulida (a), Arif Rijal Anshori (b), Neng Dewi Himayasari (c), Iwan Permana (d), Muhammad Taaba Syawali (e) UNISBA Abstract Most of the small traders in Cilawu are trapped by loan sharks. This condition is due to limited literacy and legal sources of capital. Still need to gain confidence in financial service institutions and financial service products, as evidenced by small traders who use their money from loan sharks. Financial literacy is a person^s ability from knowledge, attitudes, and behavior of Islamic finance to manage finances based on Islamic economic principles. This study concludes the Enhancement of the Ability of UMKM Financial Management in Kec. Cilawu For Supporting The Halal Ecosystem is to increase literacy in financial management for traders, from planning to preparing financial reports that because the level of financial literacy of traders is still low, and traders do not have confidence in financial service institutions and financial service products- besides that, it is necessary to provide literacy in Islamic financial institutions and their financial products and services, which can directly boost the activities of Islamic financial institutions to contribute to the development of the halal ecosystem. Keywords: Financial Management, Islam, Halal Ecosystem Share Link | Plain Format | Corresponding Author (Ira Siti Rohmah Maulida)

12	Economic Welfare in Terms of Islamic Perspective	ABS-41
Assistance In The Halal Certification Process for Business actors Assisted by BPR Sharia Amanah Rabbaniah Nurfahmiyati, Kania Nurcholisah, Firman Shakti Firdaus, Umari Abdurrahim Abi Anwar, Hantoro Ksaid Notolegowo, Mochammad Zam Zam Al Baihaqi, Safina Allyanisa Hidayat, Adiba Nuha Rabbani, Anisya Aulia Fatonah Bandung Islamic University Abstract Assistance for the Halal Product Certification Process for Business Actors Assisted by BPR Syariah Amanah Rabbaniah. The problem faced by business actors assisted by BPR Syariah Amanah Rabbaniah is a lack of understanding of the importance of halal product certification and a lack of knowledge about the process of obtaining halal product certificates. This is due to lack of information about understanding halal products and how to obtain halal product certificates. Assistance in the halal product certification process is a solution that is urgently needed by business actors assisted by BPR Syariah Amanah Rabbaniah. The PKM team attended and passed the Halal Product Certification Assistance Training conducted by the Halal Product Assistance Agency from UIN Sunan Gunung Djati which was held on 10-13 February 2023. This mentoring process resulted in a Halal Certificate for business actors assisted by BPR Syariah Amanah Rabbaniah. It is hoped that in the future this mentoring program can be applied to all business actors throughout Indonesia in accordance with the Indonesian government, on 17 October 2024 all business actors already have halal certificates. Keywords: Business Actors, Halal Products, Halal Product Certification Share Link | Plain Format | Corresponding Author (Dr. Nurfahmiyati, S.E., M.Si.)

13	Economic Welfare in Terms of Islamic Perspective	ABS-43
Increasing the Potential of Pensioners at the Bandung Islamic University Foundation through Training on Cost of Production Calculations Elly Halimatusadiah, Riyang Mardini, Diamonalisa Sofianty, Yuni Rosdiana. Accounting Study Program, Faculty Of Economics & Business, Bandung Islamic University. Abstract This study analyzes the increase in the understanding of the pensioners of the Bandung Islamic University Foundation who are registered with the Bandung Islamic University Foundation Pension Fund after being given training and assistance on cost of production. The population used is all retirees registered in 2022, the research sample used a purposive sampling technique so that the number of research respondents was 48 people. The study uses primary data collected through interviews and questionnaires collected through the results of the pre test and post test. The research method used is descriptive analysis method and inferential analysis or the average difference test to see the difference in pre-test and post-test scores. Based on the test results with SPSS, the results obtained were <0.05, this indicated that training and assistance on cost of production and sales had a significant effect on increasing understanding of the calculation of cost of production for pensioners of the Bandung Islamic University Foundation. Keywords: cost of production, selling price, community partnership program, pension. Share Link | Plain Format | Corresponding Author (RIYANG MARDINI)

14	Economic Welfare in Terms of Islamic Perspective	ABS-49
DEVELOPMENT OF ENTREPRENEURSHIP POTENTIAL THROUGH TABULAMPOT CULTIVATION IN GANDAMEKAR VILLAGE, GARUT, WEST JAVA Dewi Shofi (a*), Nugraha (a), Iyan (a), Ajrina (a) Unisba Abstract Tabulampot (Tanaman Buah Dalam Pot) is a technique for cultivating plants in containers, which can be in the form of pots or barrels, it can be an alternative to farming for limited land. This is considered to be an entrepreneurial potential that can encourage the economy of village communities. Entrepreneurship development is carried out at the Al-Munawar Islamic Boarding School, Garut by involving administrators, students, and the community around the Islamic boarding school. The method used in entrepreneurship development is direct assistance by tabulampot practitioners and the provision of entrepreneurship material. The cultivated plants are mango, orange and guava. The results of tabulampot cultivation are expected to be fruit that can be consumed by students and the village community and the results of tabulampot cultivation can be traded and it can become a business opportunity that can advance the economy. Keywords: Islamic boarding school- entrepreneurship- tabulampot Share Link | Plain Format | Corresponding Author (Dewi Shofi Mulyati)

15	Economic Welfare in Terms of Islamic Perspective	ABS-56
The Effectiveness of Socialization and Assistance For The Registration Of Halal Certification Of Leading Products For Local MSMEs In Ciburial Village, Bandung District-Indonesia Ade Yunita Mafruhat (a*), Ria Haryatiningsih (a), Meidy Haviz (a), Ahmad Arif Nurrahman (b), Muhammad Fauzi Arif (c), Ghirah Jihad Fie Sabilillah (c), Khofifah Alya Prameswari (a), Muhammad Rafky Razif Kiransyah (c), Lovie Dwifany Lesmana (a) (a) Economic Development Department-Faculty of Economic and Bussines, Universitas Islam Bandung, Bandung City, Indonesia ade.yunita.mafruhat[at]unisba.ac.id/dnita90[at]gmail.com (b) Faculty of Engineering, Universitas Islam Bandung, Bandung City, Indonesia (c) Faculty of Islamic Comunication, Universitas Islam Bandung, Bandung City, Indonesia Abstract This article aims to measure the effectiveness of business legality community service activities (CSA) through the socialization and assistance of Halal Certification in Ciburial Village. This effectiveness is demonstrated by increasing the knowledge and awareness of MSMEs in legalizing the Leading Product Micro, Small and Medium Enterprises (MSMEs) - Ciburial Village. Based on the results of discussions with Ciburial Village, one of the problems of MSMEs in Ciburial Village is the lack of motivation in legalizing MSMEs to increase the competitiveness of Village MSMEs products. Implementation methods used include: field surveys, outreach, mentoring, distributing questionnaires, different tests, documentation and preparation of the final report. The measurement results show that this CSA activity is very effective with an effectiveness value of 94.18. The effectiveness of this activity was also strengthened by the results of PKM activities which showed that there were differences in knowledge and awareness before and after the activity. This difference is indicated by the results of the different test where Sig. (2-Mean Std. tailed) <0.05. This means that CSA has succeeded in increasing the awareness of MSMEs to register their products for halal certification. Keywords: Village MSMEs, Halal Certification, Competitiveness Share Link | Plain Format | Corresponding Author (Ade Yunita Mafruhat)

16	Economic Welfare in Terms of Islamic Perspective	ABS-61
Optimization of Productive Waqf in Halal Tourism in Indonesia Nadia Meirani, Rizka Estisia Universitas Islam Bandung Abstract The potential of halal tourism in Indonesia is perceived to be continually evolving, supported by the emerging needs of the Muslim community, both men and women, which can now be regarded as a collective entity. This also signifies a mark of increasing recognition and acceptance of Islamic socio-cultural practices, both within Indonesia and globally, indicating that Muslims have begun to receive attention in developed nations. Naturally, this development is set to generate a multiplier effect, one of which is bolstering the economy. Arijudin and Nurwahidin (2023) suggest that optimizing waqf (Islamic endowment) funds for halal tourism could be a solution for stimulating Indonesia^s economy. The existence of halal tourism even attracts non-Muslim nations due to its association with the five Halal Travel Development Goals, one of which entails promoting hospitality, thereby adding to its appeal for tourists. A question thus arises: what is the suitable scheme for productive waqf to support the development of halal tourism in Indonesia? The answer lies in creating synergies that mutually reinforce each other, rooted in the interests of the Muslim community. Risk mitigation and management need to be reinforced to anticipate possible obstacles and devise solutions. Of course, professional and experienced trustees are required to manage the productive waqf to ensure sustained growth. Keywords: Productive waqf, Halal Tourism, Halal Travel Share Link | Plain Format | Corresponding Author (Nadia Meirani)

17	Economic Welfare in Terms of Islamic Perspective	ABS-69
Characteristics of Islamic Philanthropy in Indonesia Perspective of the Syari^ah Economy Neneng Nurhasanah, Udin Saripudin, Nandang Ikhwanudin, Muhammad Rifqi Fathurrahman, Salma Nurul Fadhilah Universitas Islam Bandung Abstract In 2022, the Charities Aid Foundation (CAF) released Indonesia as the most benevolent country in the world. This achievement is not independent of the role and contribution of philanthropic institutions, including Islamic-based charities. Nevertheless, these achievements did^t come without problems, especially after the financial audit case in ACT some time ago. The case builds a paradigm in society that philanthropic institutions are not entirely a humanitarian movement. This has had a major impact on the way people view Islamic philanthropic institutions, thus lowering public confidence in philanthropic agencies. On the positive side of the event, the Islamic philanthropy institutions need to reaffirming the principles and characteristics of the institutions that are categorized as Islamic philanthropy in Indonesia, in order to improve service and accountability. The aim of this study is to describe the characteristics of Islamic philanthropic institutions in Indonesia and analyze their compatibility with the principles of syariah economics. The method used in this research is a qualitative method with a descriptive analytical approach. The conclusion of this research is that the characteristics of the management of Islamic philanthropy in Indonesia are responsiveness, carried out by institutions or individuals, less coordination, and abiding by the principle of caution. The principle of management of Islamic philanthropy in Indonesia is to have rules as guidelines for the implementation of philanthropy, to provide benefits both individually and generally, and to have responsible official management institutions. According to research findings, some institutions do not comply with the principles of sharia economy. Keywords: Islamic Philanthropy, Characteristics, Principles Share Link | Plain Format | Corresponding Author (Neneng Nurhasanah)

18	Economic Welfare in Terms of Islamic Perspective	ABS-79
Circular Economy Disclosure in Corporate Sustainability Report: The Case of Asia Companies in Sustainability Rankings Asri Suangga1, Rudy Hartanto2, Riyang Mardini3, Reza Kiki Wahyudin4, Nadiya5, R. Fahmi Rahmana6 (Accounting, Universitas Islam Bandung, Bandung, Indonesia)1, 2, 3, 4, 5, 6 Abstract Circular Economy (CE) is becoming an increasingly important research and development topic in terms of sustainable financial reporting. However, preliminary evidence suggests that CE is not directly disclosed in corporate sustainability reports. The aim of this study is therefore to investigate how CE appears in the sustainability reports of companies listed in the sustainability rankings. This study analyzes the presence of CE in five elements of corporate sustainability reporting, namely: (i) the Chief Executive Officer^s Message, (ii) non-financial materiality assessment, (iii) reference to the Sustainable Development Goals (SDGs) Framework, (iv) goals, and (v) indicators. Using qualitative and quantitative content analysis techniques, the report published by 50 companies listed in the Asia Sustainability Reporting Rating in 2022 was reviewed, not limited by sector. The methodological approach was developed based on six components of content analysis: (i) sampling- (ii) unitizing- (iii) recordings- (iv) data simplification (reducing)- (v) drawing conclusions, which rely on construct analysis based on the chosen context (abductively inferring)- and (vi) narrating, as described by Krippendorff (2004). Unit coding extraction was carried out deductively by referring to circular economic terminology with the 9R approach (Refuse-Rethink-Reduce-Reuse-Repair-Refurbish-Remanufacture-Repurpose-Recycle). Keywords: circular economy, disclosure, sustainability reporting Share Link | Plain Format | Corresponding Author (Asri Suangga)

19	Economic Welfare in Terms of Islamic Perspective	ABS-80
The Role of Fraud Diamond in Detecting Fraudulent Financial Statements Pupung Purnamasari, Kania Nurcholisah, Nurleli Universitas Islam Bandung Abstract The implementation of financial statement components in Indonesia has become increasingly comprehensive. However, there are still ample opportunities for management and other parties to commit fraud in financial statements, particularly in the banking sector. The purpose of this research is to examine whether fraud diamond influences the occurrence of fraud in the banking industry. The sample used in this study consists of banking reports from 2018 to 2021, with a total of 120 banks included. The research findings indicate that the pressure variable and rationalization variable have a positive impact on financial statement fraud. On the other hand, the opportunity variable and capability variable do not have an influence on financial statement fraud. The positive results suggest that when management is unable to meet predetermined targets, their motivation to engage in fraudulent activities increases. Additionally, reporting accrual income in the income statement, regardless of whether the cash has been received from customers during that period or not, serves as a motivation for management to present their financial statements in a more appealing manner to investors. Keywords: audit- banking- fraud diamond Share Link | Plain Format | Corresponding Author (pupung purnamasari)

20	Economic Welfare in Terms of Islamic Perspective	ABS-81
STRATEGIES TO ACHIEVE SUSTAINABLE DEVELOPMENT GOALS THROUGH DIVERSIFICATION OF WAQF PRODUCTS Ima Amaliah, Tasya Aspiranti, Amir Shaharuddin Unisba Abstract Waqf can be used to achieve SDG^s. This is evident from the programs rolled out by waqf institutions that have covered several articles in the SDG^s, but in fact, it still revolves around the same articles such as no poverty, inequality, health, education, gender, clean water and sanitation. Environmental issues, energy, ecosystems, industry, innovation and infrastructure and others have not received attention from the government. Therefore, it is important to map the diversification of waqf products so that a waqf diversification strategy can be developed for SDG^s implementation. The method used is descriptive quantitative using data from the annual reports of waqf BSI, Sinergy Foundation and OJK roadmap. The results of the study show that there are similarities in waqf diversification between waqf institutions where waqf institutions have implemented 6-9 waqf articles. Therefore, it is necessary to transform waqf institutions, laws and procedures, digital transformation and literacy and education. Keywords: Diversification Strategy, Waqf Program, SDG^s Share Link | Plain Format | Corresponding Author (Ima Amaliah)

21	Economic Welfare in Terms of Islamic Perspective	ABS-82
Measuring Service Quality of Halal Tourism: The Implementation of Maqasid Al-Sharia with SERVQUAL Method for Service Quality Improvement Nugraha, Neni Sri Imaniyati, Lina Jamilah, Titik Respati, Indra Fajar Alamsyah, Intan Nurrachmi Universitas Islam Bandung Abstract The global ecosystem of halal products and services covers a wide range of industries grouped into food, travel, lifestyle and finance groups. Currently, halal tourism is increasingly popular among global consumers. It is related to meaning of halal in all aspects of tourism activities ranging from hotels, transportation facilities, food and beverage facilities, the financial system, to the facilities and providers of tourism services themselves. Currently there are not many studies that discuss in detail the halal tourism through Islamic service quality research. There are two methods used in this research, the first is the Customer Satisfaction Index (CSI) method and the second is the Importance and Performance Analysis (IPA) method. The sample used was 250 respondents with 187 respondents coming from Indonesia and 63 respondents coming from Malaysia. The selection of respondents was determined by using the non-probability sampling method, namely Purposive Sampling with a minimum of one of the criteria being fulfilled, namely: (a) Have performed Umrah/Hajj- or (b) Have traveled abroad with halal travel- or (c) Experience in both cases. The questionnaire was prepared based on the dimensions of Service Quality namely Physical Evidence, Reliability, Responsiveness, Assurance and Empathy with indicators related to Islamic values in maq&#257-sid al-shar&#299-a modified by the research team. This study uses primary data derived from questionnaires filled out by respondents. The data analysis technique used is quantitative descriptive analysis using Importance Performance Analysis (IPA) and Customer Satisfaction Index (CSI) methods. The results of research using the CSI method show that the level of customer satisfaction in the halal travel industry in Indonesia and Malaysia is 84.2%. In the results of research using the IPA method, 4 quadrants were obtained, where Quadrant I consisted of 9 elements- Quadrant II is 9 elements- Quadrant III is 2 elements- and Quadrant IV are 4 elements. Keywords: Customer satisfaction, CSI-IPA, Halal Travel Share Link | Plain Format | Corresponding Author (Nugraha Nugraha)

22	Economic Welfare in Terms of Islamic Perspective	ABS-86
ANALYSIS OF BUSINESS RESTRUCTURING STRATEGY BASED ON THE STRATEGIC DUE DILIGENCE APPROACH AT PT. INDUSTRI TELEKOMUNIKASI INDONESIA Aulia Rachmadany Dwiningtyas (a)*, Dodie Tricahyono (b) a) Faculty of Economics and Business, Telkom University b) Faculty of Economics and Business, Telkom University Abstract The rapid change in the business environment is a challenge as well as an opportunity for companies engaged in the telecommunication and information technology industry. Business restructuring becomes an important process to overcome challenges and improve company performance. The strategic due diligence approach is an analytical method that can assist company management in identifying underlying problems and developing appropriate strategies in the restructuring process. This study used a qualitative method with purposive sampling. Aspects of concern in this research are the baseline starting situation, assess market and growth trends, profile key competitor strategies and technology trends, assess skills and capabilities, business plans, and stress test corporate strategies. The results of this study indicate that strategic due diligence provides significant benefits in the business restructuring process. Through an in-depth analysis of the company^s strengths and weaknesses, market opportunities and threats, industry competitive analysis, resulting in recommendations for the right and focused company strategy. With a deep understanding of the condition of the company and its environment, the company has a better chance of achieving long-term success through a proper restructuring process. Keywords: Business Restructuring, Strategic Due Diligence, Strategic Management, Corporate Strategy Share Link | Plain Format | Corresponding Author (Aulia Rachmadany Dwiningtyas)

23	Economic Welfare in Terms of Islamic Perspective	ABS-89
The existence and consistency of Halal Certificates in the Global Ecosystem of Halal Products and Services Yusup Hidayat, Aris Machmud University Al-Azhar Indonesia Komp. Masjid Agung Al-Azhar Sisingamangaraja Street Kebayoran Baru, Jakarta 12110 Abstract The trend of the global community in the need for halal products and services from year to year continues to show a significant increase, for this reason, we need a marker for the halal-ness of these products. Halal certification is an absolute requirement for the eligibility of goods and services for Muslims, however, halal is not just a piece of paper or a halal logo, but more to the substance of the process and quality of halal guarantees. The formulation of the problem in this research is what is the position of the Ministry of religion in guaranteeing the halal-ness of products and services? The author uses a normative juridical research form with a statutory regulatory approach related to halal product guarantees. The author concludes that cooperation and synergy between institutions under the Ministry of Religion including the Halal Product Guarantee Agency (LPH) and MUI and the supervisory agency (BPOM) are crucial in ensuring the halal supply chain of products and services to maintain the halal ecosystem both formally and substantially. Keywords: Global, Halal, Certificate, Substance Share Link | Plain Format | Corresponding Author (yusup Hidayat)

24	Economic Welfare in Terms of Islamic Perspective	ABS-90
Performance Assessment of Efficiency and Productivity of Indonesian Micro Waqf Banks Tasya Aspiranti, Ima Amaliah, Amir Shaharuddin Universitas Islam Bandung Abstract In the observation period from 2018-2021, the growth of outstanding financing only grew 6.5% per year and the number of outstanding customers only grew 4.91% per year and the number of stagnant micro waqf banks did not grow at 62. The purpose of this research is measure efficiency and productivity. The input data used are the number of outstanding customers, the number of Kumpi and the number of micro waqf bank offices. Meanwhile, output data uses the amount of outstanding financing from 2018-2021. The data is sourced from the micro waqf Banks annual report. As a result of data processing, using the CRTS method, waqf banks that have been efficient from 2018-2021 only reached 11-22 percent. Micro waqf banks that have consistently been inefficient from 2018-2021 are waqf banks in Riau and West Java Provinces. The inefficient waqf bank according to this approach is only 27.75. Overall, micro waqf banks have very low technological innovation. Keywords: Efficiency, Technology, productivity, Waqf Bank Share Link | Plain Format | Corresponding Author (Ima Amaliah)

25	Economic Welfare in Terms of Islamic Perspective	ABS-92
DEVELOPMENT OF NATURAL TOURISM WITH THE PARTICIPATION OF LOCAL ENTREPRENEURS BASED ON SHARIA KENTEN LAUT KAB. BANYUASIN, SOUTH SUMATRA Muhammad Mifta Farid1, Badarudin Azarkasyi2 UIN RADEN FATAH PALEMBANG Abstract Regional tourism has its own characteristics, both weather, food, buildings and geographical environment which are different from other tourist areas. In developing the area can not be separated from the local entrepreneurs who really know the environment. Kenten Laut, part of a Muslim-majority area in Banyuasin district, South Sumatra, has several references in sharia-based local tourism. One of them is natural tourism which has great potential in tourism by not forgetting Islamic values. These potentials are fish ponds, mangrove forests, a variety of uniquely interesting cultures, as well as Malay Muslim cultural customs. Thus, marine tourism has a link in the development of its own tourism. From the results of identification it was found that what needs to be researched is how the development of sharia tourism includes attractions, amenities, access, and ancillary services and also how the participation of local entrepreneurs can help and accelerate what can be utilized by entrepreneurs. Components in the development of sharia tourism need careful calculations and supporting research. Construction is assessed based on SWOT analysis (strengths, weaknesses, opportunities, threats) to see tourism development strategies and participation of local entrepreneurs. SWOT analysis is used on data that does not use numbers and is used as a basis for policy formulation. Thus the scope of this study is: to reveal cultural potential, including natural, religious and historical potential- see the facilities and infrastructure that support tourism activities- attitudes and behavior of the local community in responding to tourism problems, Opportunities for local entrepreneurs to help and accelerate development in tourism in sea kenten. Keywords: Local Entrepreneurs, Nature Tourism, Development Strategy Share Link | Plain Format | Corresponding Author (M.MIFTA FARID)

26	Economic Welfare in Terms of Islamic Perspective	ABS-95
Designing an Accounting Information System to Facilitate Zakat Calculations for Jam^iyyah Businessmen (Persis Banjaran) Rini Lestari, Edi Sukarmanto, Rudy Hartanto, Asri Suangga, Andhika Anandya, Dimas Nurjaya, Boyke Rahmat Ramdani, Salman Accounting Study Program, Faculty of Economics and Business, Universitas Islam Bandung Abstract The design of the information system and its development was carried out on Jam^iyyah (Persis Banjaran) business actors in Bandung Regency. One of the main problems faced by these business actors is the inability of business actors to record economic transactions and compile them in adequate financial reporting to determine how much zakat should be paid accurately. This is due to the lack of knowledge of business actors about the importance of adequate financial reporting as a basis for calculating zakat in accordance with the Al- Quran and Al-Hadist. Designing the right accounting information system and developed according to the needs of business actors can be a solution to the problems faced by Jam^iyyah (Persis Banjaran) business actors. The design and development of this accounting information system resulted in an application named Kaashir as a result of excellent thinking and collaboration between the PKM team and the information technology development team from the Persis Banjaran Youth group. The development of accounting information systems in the form of the Kaashir application will continue so that this application can be widely used by all business people in Indonesia. Keywords: business actors, accounting information systems, zakat calculation Share Link | Plain Format | Corresponding Author (Rini Lestari)

27	Economic Welfare in Terms of Islamic Perspective	ABS-99
The Effect of Earning Per Share, Environment and Social Disclosure on Company Performance (Case Study of Energy Corporations incorporated in Reuter and Thomsom Per 2028-2022) Sisca Debyola Widuhung (a), Aris Machmud (b) University Al-Azhar Indonesia Abstract Every corporation engaged in mining and energy is mandated to disclose aspects of good governance and disclosure of social and environmental responsibility, even though it is voluntary, however, corporate competitiveness is required in terms of non-financial aspects to convince investors that the company^s performance contributes to developing the eco green and preserving the environment. investors see organizational performance no longer looking at profit achievements but environmental and social aspects as well as governance. The formulation of the problem in this study is how Earning Per Share (EPS) Environmental Disclosure (ESG) and Corporate Social Responsibility influence ROA. The research method uses a quantitative approach using data on non-financial companies incorporated in Reuter and Thomson in the 2018 -2022 timeframe specifically for industries engaged in the energy sector, where six energy companies disclose social environmental factors in addition to financial performance, data analysis techniques use Eviews 10 with testing based on panel data. The results of this study indicate that Earning Per Share affects performance while Environmental Disclosure (ESG), Good Governance, and Corporate Social Responsibility (CSR) do not affect company performance (ROA). Keywords: Disclosure of CSR- ESG- EPS, ROA Share Link | Plain Format | Corresponding Author (Aris Machmud)

28	Economic Welfare in Terms of Islamic Perspective	ABS-102
Increasing Empowerment of Islamic Boarding School with Entrepreneurship in Indonesia and Malaysia Lina Jamilah, Neni Sri Imaniyati, Titik Respati, Nugraha, Intan Nurrachmi, Indra Fajar Alamsyah, Noor Zahirah binti Mohd Sidek Law, Universitas Islam Bandung, Bandung, Indonesia, Medical, Universitas Islam Bandung, Bandung, Indonesia, Tehnique ,Universitas Islam Bandung, Bandung, Indonesia, Sharia Economic Law Universitas Islam Bandung, Bandung, Indonesia, Economy and Business, Universitas Islam Bandung, Bandung, Indonesia , Business and Management, Universiti Teknologi MARA, Kedah, Malaysia Abstract Islamic Boarding School which is synonymous with the spirit of Islamic education, synonymous with the study of Islamic law, has now developed following the current trend in empowering its students. So innovative programs are needed to empower students and can benefit the surrounding community. Thus Islamic Boarding School and the community can synergize for community development. The purpose of this Community Service is to develop the ability of the sociopreuneurship spirit of students to have life skills for independence and be able to maintain the independence of the community around the islamic boarding school. In addition, it is to be able to transform this spirit of independence in the surrounding community. One of which is the Daarut Tauhid Islamic boarding school in Bandung, West Java, where Community Service was carried out between LPPM Unisba and Universiti Teknologi Mara Malaysia. This community service method is carried out through training and mentoring in entrepreneurship practices. To analysed data used qualitative analysis method with pretest and posttest. The result this community service is Entrepreneurial activities in Daarut Tauhid Islamic Boarding School are able to have an economic impact and life skills to the students. Economic impact is able to contribute to Islamic Boarding School in land development and subsidizing students^ personal needs- While the impact of life skills is in the form of instilling entrepreneurial values in students. These values include self-confidence, hard work, perseverance, honesty, steadfastness, challenge, diligent, discipline, looking to the future, taking risks, leadership, creative, and innovative santripreuneurship. Keywords: Islamic Boarding School, entrepreneur, Santripreuner, Sociopreuneurship Share Link | Plain Format | Corresponding Author (intan Nurrachmi Nurrachmi)

29	Economic Welfare in Terms of Islamic Perspective	ABS-108
MSMEs Awareness in Halal Certification from an Operations Management Perspective Umari Abdurrahim Abi Anwar (a*), Haditsa Qur^ani Nurhakim (b), Karina Hamidah (a), Shinta Fauziah Azzahra (a), Zalva Hijatul Arkani (a) a) Faculty of Economics and Business, Universitas Islam Bandung Jalan Tamansari No 24, Bandung 40116, Indonesia *umari.abdurrahim[at]unisba.ac.id b) Faculty of Tarbiyah and Teacher Training, Universitas Islam Bandung Jalan Tamansari No 24, Bandung 40116, Indonesia Abstract Providing halal certification is considered as one of the tools that can strengthen the position of Indonesian MSMEs. This is due to the ability of MSME products that have halal status to become a competitive advantage for Indonesia on the international stage. This study will analyze the factors that can increase the awareness of MSMEs in Indonesia regarding the importance of obtaining halal certification. This research uses descriptive methods through survey techniques. The survey technique used is a questionnaire technique that must be filled in by the subject and also conducts opinion polls, as well as in-depth interviews with a sample of respondents selected based on the requirements for the length of time MSMEs have been established, the type of MSME business, and ownership of current halal certification. MSMEs have realized the importance of halal certification even though many of them have not processed it due to a lack of education. However, even though they are not yet halal certified, from an operations management perspective, the production process that is carried out is halal by ensuring that both the materials used and the processes carried out are in accordance with Islamic law. Keywords: Awareness- Halal Certification- MSMEs- Operations Management Share Link | Plain Format | Corresponding Author (Umari Abdurrahim Abi Anwar)

30	Economic Welfare in Terms of Islamic Perspective	ABS-112
Strengthening Education through Zakat Fund Allocation: A Maqashid Sharia Perspective Neng Zulfa Azhar Universitas Islam Internasional Indonesia Abstract This study aims to analyze the distribution of zakat funds by the National Amil Zakat Agency (BAZNAS) through social community organizations by coordinating programs to strengthen education in Islamic boarding schools and among Muslim scholars (Santri) from the maqashid sharia perspective. Utilizing a qualitative approach, this study employs descriptively analyzed case studies comprised of interview data. This study examines implemented programs from the perspective of Maqashid Sharia. The implemented programs satisfy significant aspects of the Maqashid Sharia objectives. This study demonstrates that zakat funds distributed through programs emphasizing the improvement of education in Islamic boarding schools and among santri provide substantial benefits to them. Several programs, such as seminars, workshops, and competitions, have been implemented to provide students with information, access, and assistance in their endeavors to obtain scholarships, as well as brief training on enhancing digital and financial literacy. This study examines the positive impact of the distribution of zakat funds to enhance the education of santri, the tracers of the next generation of Muslims who are literate in technology, finance, and education, as well as messengers to spread da^wah in the digital age towards spreading kindness and prosperity for humanity as a whole Keywords: Distribution of zakat funds, BAZNAS, Santri, Maqasid Shariah Share Link | Plain Format | Corresponding Author (Neng Zulfa Azhar)

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