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ICIES 2024, FEBI UIN Raden Mas Said Lecturers Showcase Community Service Projects at International Dissemination Event

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ICIES News| The Lecturers of FEBI UIN Raden Mas Said Surakarta participated in the “International Dissemination Community Service” event as part of the 4th International Conference on Islamic Economics (ICIEs) held on Wednesday, July 24, 2024. Four FEBI Lecturer attended this dissemination activity. The four lecturer are: (1) Ade Setiawan, M.Ak, a lecturer in the Sharia Accounting (AKS), who presented a community service project titled “Use of Electronic Money to Facilitate MSMEs Financial Transactions,” (2) Adhelia Desi Prawestri, M.Akun, a lecturer in the Sharia Accounting (AKS), who presented a community service project titled “Management of Bookkeeping for MSMEs in The BMT Mazaya Cluster to Realize an Entity Unit in Business,” (3) M. Rofiq Junaidi, M.Hum, a lecturer in the Sharia Business Management (MBS), who presented a community service project titled “Increasing Awareness of Halal Certification for MSME Actors,” and (4) Resmi Dewatie, SE., ME, a lecturer at FEBI UIN Raden Mas Said Surakarta, who presented a community service project titled “The Role Of Entrepreneurs In Developing Islamic Study Groups In Surakarta (Case Study of Humaira Study Group)”

This dissemination forum for community service results is a highly valuable occasion, especially for the FEBI lecturer at UIN Raden Mas Said, as it provides an opportunity for them to share various innovations and ideas presented in their community service projects at a forum attended by international speakers and participants. It is hoped that this dissemination will inspire and contribute to the community not only at the local and national levels but also at the international level.

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Closing Ceremony of ICIES 2024: Nine Presenters Receive Awards

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FEBI News| Surakarta, Indonesia – The 4th International Conference on Islamic Economics Studies (ICIES) 2024 concluded with a grand closing ceremony held at the historic De Colomadu Heritage. The conference, which commenced on July 23, 2024, was themed “Innovations in Islamic Economics: Navigating Global Economic Challenges” and gathered esteemed scholars, practitioners, and students from around the world.

In his closing remarks, Prof. Dr. M. Rahmawan Arifin, Dean of the Faculty of Economics and Business Islam UIN Raden Mas Said Surakarta, extended his heartfelt congratulations to all speakers, panelists, presenters, participants, and the organizing committee for their outstanding contributions and efforts in making the conference a resounding success. He highlighted the importance of the theme, emphasizing the need for innovative approaches to address global economic challenges through the lens of Islamic economics.

The conference was supported by INHART IIUM Malaysia, AFEBIS, IAEI, MES, and HEBITREN, with co-hosts including UIN Sunan Kalijaga Yogyakarta, UIN Raden Fatah Palembang, UIN Abdurrahman Wahid Pekalongan, Universitas Al-Amien Prenduan, UIN Salatiga, UIN Prof. Dr. Saifuddin Zuhri Purwokerto, and UIN Maulana Malik Ibrahim Malang.

A highlight of the closing ceremony was the announcement of awards to eight exceptional presenters who demonstrated excellence in various categories:

  • Best Paper: Agung Suwandaru, Western Sidney Australia
  • Best Presenter: Siti Nur Azizah, UIN Sunan Kalijaga Yogyakarta
  • Best Research Impact: Syaifuddin, IAIN Ternate
  • Best Innovation Paper: Ahmad Pambudi Utomo, UIN Raden Mas Said Surakarta
  • Best Data Visualization: Muhammad Wildan Fawai’d, IAIN Kediri
  • Best Research Methodology: Muhammad Khozin Akhyar, Politeknik Negeri Samarinda
  • Best Collaboration: Ari Widiati, IAIN Pontianak
  • Best Creative Paper: Heri Junadi, UIN Raden Fatah Palembang
  • Best Contribution Paper: Ubaidillah, UIN Prof. Dr. Saifuddin Zuhri Purwokerto

The awards celebrated the presenters’ significant contributions to the field of Islamic economics and their innovative research methodologies, impactful studies, and creative solutions. As the curtains drew to a close at De Colomadu Heritage, the spirit of collaboration and innovation ignited by ICIES 2024 is expected to continue inspiring future research and developments in Islamic economics.

Analysis of The Influence of Human Development Index (HDI) on Poverty Rates in West Kalimantan

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Presenters: Fauziah, Rianda Hanis
Affiliation: IAIN Pontianak
Room: 2 (Online)

ICIES News- At the 4th International Conference on Islamic Economics Studies (ICIES) 2024, held online, researchers Fauziah and Rianda Hanis from IAIN Pontianak presented their study titled “Analysis of The Influence of Human Development Index (HDI) on Poverty Rates in West Kalimantan.” Their research provides critical insights into the relationship between the Human Development Index (HDI) and poverty levels in West Kalimantan, a province known for having one of the highest poverty rates on the island of Kalimantan.

The study addressed the persistent issue of poverty, which remains a global challenge affecting economic growth, social equality, and even religious beliefs. West Kalimantan’s struggle with poverty is particularly acute, as it ranked second in poverty levels in 2021 and 2022, and had the highest poverty rate among all provinces in Kalimantan in 2023.

Focusing on key components of the HDI—Life Expectancy at Birth (UHH), Expected Years of Schooling (HLS), Mean Years of Schooling (RLS), and Real Per Capita Expenditure—the researchers examined how these factors influence poverty in the region. Their findings offer a mixed picture of the HDI’s effectiveness in reducing poverty.

Notably, the Life Expectancy at Birth (UHH) variable, which measures public health by the average lifespan of the population, was found to have no significant effect on poverty levels in West Kalimantan. This result suggests that even if people live longer, without quality healthcare and education, extended lifespans alone do not lift individuals out of poverty.

Similarly, the Expected Years of Schooling (HLS) variable, which indicates the expected duration of education for children, also did not significantly influence poverty levels. This finding points to a gap between educational opportunities and their actual impact on improving living standards. The research suggests that despite the availability of education, if the community does not recognize its importance, participation rates in education remain low, hindering efforts to reduce poverty.

Conversely, the Mean Years of Schooling (RLS) variable, reflecting the actual average years of education completed by the population, did have a significant impact on poverty. The study highlighted that low participation in education is a key factor in the high poverty rates observed in West Kalimantan, aligning with previous research that links poverty with inadequate education.

Moreover, Real Per Capita Expenditure was shown to influence poverty, indicating that higher purchasing power correlates with lower poverty levels. This finding underscores the fundamental nature of poverty as a condition of economic insufficiency, where the inability to meet basic needs due to low income is a primary concern.

The study concludes that while certain components of the HDI, such as life expectancy and expected years of schooling, may not directly reduce poverty, other factors like actual educational attainment and income levels play a crucial role. The researchers called for the government to reassess the effectiveness of human development programs in West Kalimantan, emphasizing the need for comprehensive efforts to improve health, education, and economic conditions in the province.

The research suggests that a concerted focus on enhancing human resource quality through improved education and economic opportunities is essential for tackling poverty in West Kalimantan. These findings provide valuable guidance for policymakers aiming to address the complex interrelated factors that contribute to poverty in the region.

Sharia Accounting Decision Making Model Moderated by Company Culture

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Presenters: Arzal Syah , Aidil Ar Rasyid , Avrilia Jasnur , Dini Nurpratiwi
Affiliation: IAIN Palopo
Room: 2 (Online)

ICIES News- In an insightful presentation at the 4th International Conference on Islamic Economics Studies (ICIES) 2024, researchers Arzal Syah, Aidil Ar Rasyid, Avrilia Jasnur, and Dini Nurpratiwi from IAIN Palopo discussed their study on the “Sharia Accounting Decision Making Model Moderated by Company Culture.” The presentation was held online in Room 2, addressing the evolving landscape of the Islamic finance industry within the context of globalization.

The research emphasized the rapid development of the Islamic finance industry, which has created new opportunities for businesses to align their operations with Sharia principles. The study sought to understand how cognitive biases and company culture impact decision-making processes in Sharia accounting.

Key findings from the research revealed that the Cognitive Bias Variable does not significantly influence Sharia accounting decision-making. This outcome is attributed to the firm and clear principles of Sharia accounting, which guide practitioners in adhering to moral and ethical standards rooted in Sharia law. The researchers explained that these principles serve as a strong framework, ensuring that decisions in Sharia accounting are made with a high level of integrity, free from the distortions typically introduced by cognitive biases.

On the other hand, the study found that the Corporate Culture Variable has a significant impact on Sharia accounting decision-making. A strong corporate culture that emphasizes values such as integrity, social responsibility, and strict adherence to Sharia norms was shown to enhance consistency and compliance in Sharia accounting practices. This finding underscores the critical role of corporate culture in shaping how organizations implement Sharia accounting, suggesting that the right cultural environment can foster better alignment with Islamic financial principles.

The researchers concluded that their findings contribute valuable insights to the strategies for improving Islamic finance and promoting sustainable development. By applying the concept of Sharia accounting decision-making in the context of cognitive biases, moderated by corporate culture, companies can enhance their adherence to Sharia principles and ensure more ethical and responsible business practices.

This presentation highlighted the importance of fostering a corporate culture that aligns with Sharia values, providing a pathway for businesses to successfully navigate the complexities of the modern financial landscape while staying true to Islamic principles.

Human Resource Competency, Information Technology, Organizational Commitment to the Implementation of Accrual-Based Government Accounting Standards

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Presenter: Umi Rosidah
Affiliation: UIN Raden Mas Said Surakarta
Room: 9

ICIES News- At the 4th International Conference on Islamic Economics Studies (ICIES) 2024, Umi Rosidah from UIN Raden Mas Said Surakarta presented her research titled “Human Resource Competency, Information Technology, Organizational Commitment to the Implementation of Accrual-Based Government Accounting Standards” in Room 9. The study delves into the critical factors influencing the successful implementation of accrual-based government accounting standards (SAP) in the context of Wonogiri Regency, which has consistently received an unqualified opinion from the Audit Board of Indonesia (BPK) for seven consecutive years (2015-2022).

Despite the unqualified opinion, Rosidah highlighted that this recognition is not without its caveats. The BPK’s approval came with notes pointing out four essential prerequisites for the successful implementation of these accounting standards: regulations, human resource factors, technology development, and stakeholder support.

Rosidah’s research specifically examined the roles of human resource competency, information technology, and organizational commitment in the implementation of accrual-based SAP. The study utilized a correlation coefficient and Cronbach’s alpha to test the validity and reliability of these variables. The results indicated that all three variables were valid and reliable, with Pearson correlation values exceeding the Rtable value of 0.287 and Cronbach’s alpha values greater than 0.70, signifying the reliability of the data.

However, the normality test results, with an Asymp Sig (2-tailed) value of 0.000, indicated that the data distribution was abnormal. Despite this, Rosidah utilized the Central Limit Theorem to assert that the data could still be considered normally distributed for the purposes of this study.

The key findings of the research revealed that while information technology significantly contributes to the successful implementation of accrual-based government accounting standards, human resource competency and organizational commitment do not have a notable impact in this context. This conclusion underscores the pivotal role that technological advancements play in modernizing government accounting practices, while also pointing out the limitations of human resources and organizational commitment in this specific case.

Rosidah acknowledged certain limitations in her study, particularly the focus on a single agency, the District Regional Financial Management Agency of Wonogiri, which may have influenced the results. She recommended that future research should expand the scope by including additional variables that could better support the implementation of accrual-based government accounting standards, and by examining a broader population to gain more comprehensive insights.

This presentation at ICIES 2024 contributed valuable insights into the complexities of implementing accrual-based accounting standards in the public sector, emphasizing the need for continuous improvement in human resource development and organizational strategies to complement technological advancements.

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The Role of Theory of Planned Behavior, Religiosity and Bystander Effect on Whistleblowing Intentions in Accounting Students

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Presenters: Eka Septiana, Marita Kusuma Wardani
Affiliation: UIN Raden Mas Said Surakarta
Room: 8

ICIES News- At the 4th International Conference on Islamic Economics Studies (ICIES) 2024, presenters Eka Septiana and Marita Kusuma Wardani from UIN Raden Mas Said Surakarta delivered an insightful presentation titled “The Role of Theory of Planned Behavior, Religiosity, and Bystander Effect on Whistleblowing Intentions in Accounting Students.” This session, held in Room 8, shed light on the critical factors influencing the willingness of accounting students to report fraudulent activities, a subject of growing importance in educational environments.

The study, prompted by the rising concern over fraud cases in various sectors, particularly highlights how attitudes, subjective norms, perceived behavioral control, bystander effects, and religiosity impact students’ intentions to engage in whistleblowing. Whistleblowing, or the act of reporting unethical or illegal activities, is considered crucial in mitigating fraud, which has been increasingly prevalent not only in corporate and governmental settings but also within educational institutions.

The research utilized a quantitative approach to assess the influence of these factors, with the following key findings:

  1. Attitudes: The study found that students’ attitudes towards whistleblowing significantly influence their intention to report fraud. With a significance (sig) value of 0.008, the positive correlation between a supportive attitude towards whistleblowing and the intention to act on it was confirmed.
  2. Subjective Norms: The influence of social pressures or perceived expectations from others also played a significant role, with a sig value of 0.000. This suggests that the more students believe that those around them expect them to report fraud, the more likely they are to do so.
  3. Perceived Behavioral Control: Students’ perceptions of their ability to successfully report fraud also positively influenced their intentions, as indicated by a sig value of 0.029. This suggests that when students feel confident in their ability to carry out whistleblowing, they are more likely to act.
  4. Bystander Effect: Interestingly, the study found that the bystander effect, which suggests that individuals are less likely to help when others are present, did not significantly influence students’ intentions to whistleblow (sig value of 0.088). This indicates that the presence of others does not deter students from reporting unethical behavior.
  5. Religiosity: Religiosity emerged as a strong motivator for whistleblowing, with a sig value of 0.000, indicating that students with higher levels of religious commitment are more likely to engage in whistleblowing.

The study concluded that these variables, when combined, explain 77.6% of the variance in whistleblowing intentions among accounting students, with attitudes, subjective norms, perceived behavioral control, and religiosity having a significant positive impact. The research highlights the importance of instilling anti-fraud knowledge and promoting integrity among accounting students, who are future accountants and auditors, to help reduce violations in their professional careers.

Furthermore, the presenters recommended expanding future research by incorporating additional variables such as organizational commitment and responsibility, and utilizing different methodologies to provide a more comprehensive understanding of whistleblowing intentions.

This presentation at ICIES 2024 emphasized the need for educational institutions to foster a culture that encourages whistleblowing, which is essential for maintaining ethical standards and preventing fraud in both academic and professional settings.

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Strengthening the Synergy of Zakat Management Between the National Amil Zakat Agency and Private Amil Zakat Institutions for Poverty Alleviation

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Presenter: Imam Buchori
Affiliation: Univesitas Al Amien Prenduan Sumenep
Room: 4

ICIES News- At the 4th International Conference on Islamic Economics Studies (ICIES) 2024, Imam Buchori from Universitas Al Amien Prenduan Sumenep presented his research titled “Strengthening the Synergy of Zakat Management Between the National Amil Zakat Agency and Private Amil Zakat Institutions for Poverty Alleviation.” Held in Room 4, this presentation highlighted the growing trend of Zakat, Infaq, and Shadaqah (ZIS) fund collection in Indonesia and its significant potential to address poverty through enhanced collaboration among zakat management institutions.

Buchori emphasized that the increasing collection of ZIS funds, coupled with Indonesia’s large Muslim population, offers a viable alternative for poverty alleviation in the country. However, to fully realize this potential, there must be strengthened synergy between the National Amil Zakat Agency (BAZNAS), private Amil Zakat institutions, and the government. This collaborative approach is crucial for achieving the common goal of poverty eradication, as it cannot be effectively accomplished by individual organizations working in isolation.

The study outlines several key mechanisms to enhance this synergy:

  1. Coordination and Program Innovation: Improved coordination and the development of innovative programs between BAZNAS, private zakat institutions, and the government are essential for more effective poverty alleviation.
  2. Database Synchronization: Synchronizing databases with those maintained by central and local governments is necessary to ensure that zakat distribution reaches those most in need.
  3. Strengthening the Use of Information Technology: Leveraging information technology can enhance the efficiency and effectiveness of zakat management, from collection to distribution.
  4. Increasing Accountability and Transparency: Enhancing the accountability and transparency of zakat management practices is vital for maintaining public trust and ensuring that funds are used effectively.
  5. Partnerships with Government and Private Sector: Establishing strong partnerships with both the government and the private sector can lead to more comprehensive and sustainable poverty alleviation efforts.

Buchori’s research employs a qualitative approach, utilizing library research to gather data from various literary sources, including books, scriptures, and other relevant literature. Through descriptive analysis, the study explores the issues at hand and their relation to the broader phenomenon of poverty in Indonesia.

The findings of this research underscore the importance of a collaborative approach to zakat management, where government and zakat institutions work together towards a shared objective. By enhancing synergy, transparency, and technological integration, the effectiveness of zakat as a tool for poverty alleviation can be significantly increased, contributing not only to poverty reduction but also to national economic growth.

Sustainable Revitalization Of Waqf Management: Empowering Micro Enterprises For Economic Development Of The Special Region Of Yogyakarta

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Presenters: Moh Shadam Taqiyyuddin Azka, Muhammad Zein Dedy Setiawan
Affiliation: UIN Sunan Kalijaga Yogyakarta
Room: 3

ICIES News- At the 4th International Conference on Islamic Economics Studies (ICIES) 2024, held in Room 3, Moh Shadam Taqiyyuddin Azka and Muhammad Zein Dedy Setiawan from UIN Sunan Kalijaga Yogyakarta presented their research titled “Sustainable Revitalization of Waqf Management: Empowering Micro Enterprises for Economic Development of the Special Region of Yogyakarta.” Their study provides innovative insights into how sustainable waqf management can be leveraged to stimulate the growth of micro, small, and medium enterprises (MSMEs) in Yogyakarta, ultimately contributing to the region’s economic development.

The research highlights the use of sustainable waqf as a mediating variable to explore its potential contribution to MSME growth, as emphasized by Kasi et al. (2019). The study focuses on how productive waqf can serve as a catalyst for MSME development, thereby having a broader impact on the regional economy. Mitchell (2013) also noted that sustainability is closely related to the long-term goals of organizations, a concept that the researchers applied to the context of waqf management in Yogyakarta.

A key novelty of the study lies in its focus on Yogyakarta, offering a fresh perspective on waqf management aimed at empowering MSMEs in the region. The researchers employed rigorous validity tests, including Loading Factor and Discriminant Validity Tests, to ensure the reliability and accuracy of their findings. The results confirmed that all constructs and variables used in the study were valid and reliable, with composite reliability values exceeding 0.6, thus affirming the robustness of the research model.

The study proposes several strategic recommendations for waqf institutions:

  1. Adoption of Good Governance Practices: Waqf institutions are encouraged to enhance transparency, accountability, and stakeholder participation. Regular training and workshops on effective governance could help achieve this.
  2. Investment in Human Resource Development: The research underscores the importance of investing in training and development for human resources, including management, financial, and technical skills. Mentorship programs and collaborations with educational institutions are also recommended.
  3. Policy Strengthening and Legislative Support: Collaboration with government and policymakers is crucial to ensure that existing policies support the sustainability of waqf institutions. The study advocates for policy updates or adjustments to better meet the needs and challenges faced by these institutions.
  4. Evaluation of Entrepreneurship Financing Programs: The researchers suggest that waqf institutions need to reassess their entrepreneurship financing programs to identify barriers and improve program effectiveness.
  5. Infrastructure Support: The study calls for a reassessment of strategies to strengthen supportive infrastructure, ensuring that investments yield the maximum impact on MSME development.

In conclusion, the research by Azka and Setiawan provides a comprehensive framework for revitalizing waqf management in a way that empowers MSMEs and supports sustainable economic development in Yogyakarta. Their findings offer valuable guidance for waqf institutions, policymakers, and other stakeholders interested in harnessing Islamic financial principles for regional economic growth.

Reducing Social Gaps with Zakat Infaq and Shadaqah Innovations in Kamrat Sholawat Busyro Pamekasan

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Presenters: Iqbal Rafiqi, Achmad Jufri
Affiliation: Univesitas Al Amien Prenduan Sumenep
Room: 3

ICIES News- At the 4th International Conference on Islamic Economics Studies (ICIES) 2024, held in Room 3, Iqbal Rafiqi and Achmad Jufri from Universitas Al Amien Prenduan Sumenep presented their insightful research titled “Reducing Social Gaps with Zakat, Infaq, and Shadaqah Innovations in Kamrat Sholawat Busyro Pamekasan.” Their study sheds light on how Islamic financial principles are being innovatively applied to bridge social gaps within the Muslim community in Pamekasan.

The research addresses the pervasive social inequalities that arise from historical, economic, and systemic factors, resulting in significant disparities in access to education, healthcare, employment opportunities, and resources. In response to these challenges, the study highlights the vital role of Zakat, Infaq, and Shadaqah (ZIS) in reducing these social gaps.

Zakat, a mandatory form of charity calculated as a percentage of an individual’s wealth, is intended to purify wealth and ensure its fair distribution among those in need. Infaq, while voluntary and beyond the obligations of zakat, emphasizes generosity and virtue. These financial practices are rooted in the principles of Islamic economics and are essential for promoting social justice within Muslim communities.

Kamrat Sholawat Busyro, an organization in Pamekasan, has been at the forefront of utilizing ZIS to address social disparities. For over three years, the members of Kamrat Sholawat Busyro have voluntarily collected ZIS contributions on a weekly basis. The funds are then utilized to assist impoverished members of the community, organize Islamic religious celebrations, and support the financial needs of the local Tahfidz (Quran memorization) school.

The study, which employs qualitative field research methods, found that the innovative implementation of ZIS within Kamrat Sholawat Busyro has been well-received by both its members and the broader community. The tradition of regularly contributing to and benefiting from ZIS has fostered a sense of solidarity and mutual support, thereby reducing social gaps and enhancing communal well-being.

The presenters concluded that the success of Kamrat Sholawat Busyro in utilizing ZIS highlights the potential for similar initiatives in other communities. By leveraging the principles of Islamic finance, such initiatives can play a crucial role in addressing social inequalities and promoting sustainable development within Muslim societies.

Evaluating Purchase Decisions of Regional Specialty Food Gethuk Semar: Halal Logo, Innovation, and Product Quality

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Presenters: Vinda Ardyan Novita, Asep Maulana Rohimat, Ahmad Pambudi Utomo
Affiliation: UIN Raden Mas Said Surakarta
Room: 2

ICIES News- At the 4th International Conference on Islamic Economics Studies (ICIES) 2024, held in Room 2, researchers Vinda Ardyan Novita, Asep Maulana Rohimat, and Ahmad Pambudi Utomo from UIN Raden Mas Said Surakarta presented their study titled “Evaluating Purchase Decisions of Regional Specialty Food Gethuk Semar: Halal Logo, Innovation, and Product Quality.” The study offers valuable insights into the factors that drive consumer purchase decisions for Gethuk Semar, a traditional Indonesian delicacy with growing popularity.

The research aimed to explore how three key variables—the halal logo, product innovation, and product quality—affect consumers’ decisions to purchase Gethuk Semar, particularly in the Soloraya region. Utilizing a quantitative approach with a survey methodology, the researchers gathered data through questionnaires distributed to 160 consumers who had purchased Gethuk Semar in Karanganyar, Soloraya.

The findings revealed that all three variables significantly influence consumer purchase decisions. Specifically, the halal logo was found to have a substantial impact, with a significance level of 0.043. This indicates that the presence of a halal logo provides assurance and confidence to Muslim consumers, making it a crucial factor in their purchasing decisions.

Innovation also played a significant role, with a significance level of 0.000. The study highlighted that product innovation, which enhances the appeal and uniqueness of Gethuk Semar, can attract more consumers and differentiate the product in a competitive market.

Product quality, another critical factor, showed a strong significance level of 0.000. High-quality products lead to greater consumer satisfaction and are likely to encourage repeat purchases, reinforcing the importance of maintaining high standards in the production of Gethuk Semar.

Overall, the research underscores the importance of the halal logo, product innovation, and quality in shaping consumer behavior and driving sales of traditional foods like Gethuk Semar. These findings provide valuable insights for producers and marketers aiming to enhance the market presence of regional specialty foods in Indonesia and beyond.