cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Riyadi
Contact Email
indexsasi@apji.org
Phone
+62895395733773
Journal Mail Official
indexsasi@apji.org
Editorial Address
Taman Batursari Indah E-3 RT 003 RW 036, kel. Batursari, Kec. Mranggen, Kab. Demak, Jawa Tengah, Indonesia
Location
Kota semarang,
Jawa tengah
INDONESIA
Proceeding of The International Conference on Economics, Accounting, and Taxation
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : -     EISSN : 30908612     DOI : 10.61132
Core Subject :
Proceeding of the International Conference on Economics, Accounting, and Taxation, Its a collection of scientific papers or articles that have been presented at the National Research Conference which is held regularly every year by the Indonesian Economic and Accounting Research Association.The topic of the paper published in the Proceeding of the International Conference on Economics, Accounting, and Taxation, namely: (a). Accounting, (b). Management, (c). Economics, (d). Other relevant fields and published twice a year (June and December).
Arjuna Subject : -
Articles 152 Documents
 11   12   13   14   15 
Analysis of Students' Financial Literacy in the Perspective of Islamic Economics : Case Study of Sirojuth Tholibiin Islami Boarding School Mangzillatur Rohmah; Hardining Estu Murdinar
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.233

Abstract

This study aims to analyze the financial literacy of students in the perspective of Islamic economics at the Sirojuth Tholibiin Islamic Boarding School. The focus of the research includes students' consumption behavior, factors that affect impulsive buying, and how students manage pocket money in daily life. This study uses a qualitative approach with a descriptive type of research. Data was obtained through interviews, observations, and documentation. The informants in the study consisted of three students, one administrator of the cottage cooperative, and one ustadzah. Data analysis techniques are carried out through data reduction, data presentation, and conclusion drawn. The results of the study show that the level of financial literacy of students still varies. Some students have been able to manage their pocket money by limiting spending and setting aside money to save, but others still show less controlled consumption behavior. Impulsive buying behavior can be seen in the purchase of snacks and light necessities that are carried out spontaneously without careful planning. This behavior is influenced by momentary desire factors, peer influence, attractive product displays, and ease of access to products in cottage cooperatives. From an Islamic economic perspective, excessive consumption behavior falls into the category of israf and tabdzir, so wiser financial management is needed. Therefore, increasing financial literacy is important to help students control spending and implement consumption behaviors in accordance with Islamic values.
Green Financial Instrument: The Role of Productive Zakat in Achieving Sustainable Development Goals (SDGS) Dedi Suselo; Achmad Luthfi Chamidi; Ahmad Zainal Abidin; Rohkmat Subagiyo; Binti Nur Asiyah
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.234

Abstract

Sustainable Development Goals (SDGs) are a global transformation agenda initiated by the United Nations in 2015. Indonesia, as one of the member states, faces multidimensional challenges in implementing SDGs. One of the promising strategies in Islamic social finance is the productive zakat program managed by BAZNAS, which aligns with poverty alleviation, education access, and inclusive economic growth. This research aims to analyze the implementation of productive zakat as a green financial instrument to accelerate the achievement of SDGs in Indonesia. The study offers a conceptual and empirical model integrating Islamic financial principles and national development planning to optimize zakat for sustainable transformation. It fills the gap by linking productive zakat with thematic SDGs targets in a structured governance model. The research applies a qualitative-descriptive approach using secondary data sources from BAZNAS reports, national zakat databases, and academic studies. Content analysis is used to examine the contribution of zakat programs toward SDGs indicators. Zakat significantly contributes to SDG 1 (No Poverty), SDG 3 (Good Health), SDG 4 (Quality Education), and SDG 8 (Economic Growth), with effective programs like Z-Mart, BAZNAS Health Clinics, and scholarship schemes. Challenges include low public literacy and the need for digitalized zakat tracking systems. The study proposes a strategic model—“Zakat for Sustainable Indonesia”—emphasizing spatial-thematic mapping, multi-stakeholder integration, and digital monitoring systems to improve zakat’s effectiveness in SDGs achievement.
Price Theory and Market Risk from an Islamic Economic Perspective: A Multidisciplinary Analysis Mohammad Anis Sumadi; Ahmad Qosim; Rokhmat Subagiyo; Ahmad Khudhory; Silachi Agusta Adi Putra
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.235

Abstract

This study examines the conceptualization of price theory and market risk as the primary objects of analysis within the framework of Islamic economics. The research is driven by the problem of existing literature fragmentation, which often separates normative-theological values from technical economic applications. Consequently, the objective of this study is to provide a comprehensive multidisciplinary analysis that bridges these gaps. The research employs a multidisciplinary qualitative method, integrating theological, philosophical, sociological, and economic perspectives through a systematic literature review. The findings reveal that Islamic price theory, while acknowledging supply and demand mechanisms, is fundamentally rooted in the concept of tawhid, necessitating ethical oversight to eliminate market distortions such as ihtikar (hoarding) and ghishsh (fraud). Furthermore, the synthesis of ideas indicates that market risk management in Islam shifts the paradigm from risk transfer to risk sharing via mudharabah and musyarakah contracts to minimize gharar (uncertainty). The study concludes that achieving a fair price (al-si'r al-'adil) and collective well-being (falah) requires government intervention (ta'zir al-si'r) during moral failures. It is recommended that future research develops specific quantitative models to measure Sharia-compliant risks to address contemporary global market challenges.
The Effect of Labor Absorption, Work Motivation, and Worker Productivity on the Free Nutritious Meal Program in Blitar City According to the Perspective of Sharia Economics Lala Tri Wulandari; Andrean Permadi; Hardining Estu Murdinar
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.236

Abstract

This study discusses the quality of the implementation of the Free Nutritious Meal Program (MBG) in Blitar City which is influenced by labor absorption, work motivation, and worker productivity in the perspective of sharia economics. This study aims to analyze the influence of labor absorption, work motivation, and worker productivity on the quality of the implementation of the MBG Program. The research method used is a quantitative approach with the type of associative research. The research population amounted to 550 workers and volunteers in 11 MBG kitchens in Blitar City with a sample of 121 respondents determined using purposive sampling techniques. Data collection techniques were carried out through questionnaires and documentation, while data analysis used validity, reliability, multiple linear regression tests, t-tests, F tests, and determination coefficients with the help of the EViews application. The results showed that labor absorption had a significant effect on the quality of program implementation with a significance value of 0.0074, work motivation had a significant effect with a significance value of 0.0134, and worker productivity had the most dominant influence with a significance value of 0.0000. Simultaneously, the three independent variables had a significant effect on the quality of the implementation of the MBG Program with an F-calculated value of 91.60139 and a significance of 0.000000. The Adjusted R-Squared value of 0.693725 indicates that 69.37% of program quality can be explained by all three independent variables. This study concludes that the application of trust values, justice, professionalism, and Islamic work ethic plays an important role in improving the quality of the implementation of the Free Nutritious Meal Program in Blitar City.
Role and Effectiveness Supervision of the Sharia Supervisory Board in Guard Sharia Compliance of Islamic Banking in Indonesia Linda Puspita Sari; May Santi
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.238

Abstract

This study examines the role and effectiveness of the Sharia Supervisory Board (SSB) in maintaining Sharia compliance within Islamic banking operations in Indonesia. The discussion focuses on the strategic role of the SSB, supervisory mechanisms over Islamic banking products and operations, challenges affecting supervisory effectiveness, and efforts to strengthen Sharia governance in Islamic banks. This research employs a qualitative descriptive approach using a library research method. Data were collected from scientific journals, official regulations, DSN-MUI fatwas, and relevant literature published between 2020 and 2025. The findings reveal that the SSB plays a significant role in ensuring Sharia compliance through product evaluation, contract review, compliance audits, periodic supervision, and coordination with internal and external auditors. However, the effectiveness of SSB supervision is still influenced by several challenges, including limited human resource competency, institutional independence, non-standardized supervisory procedures, and the growing complexity of Islamic financial products. To improve supervisory effectiveness, Islamic banks need to strengthen SSB capacity through continuous training, professional certification, standardized Sharia audit systems, transparency in supervisory reporting, and the integration of digital-based supervisory technologies. This study concludes that effective SSB supervision is essential for strengthening Sharia governance, maintaining institutional integrity, and enhancing public trust in the Islamic banking industry in Indonesia.
Integration of Sharia Values in the Beauty Industry : A Study on the Sharia Aesthetic Clinic (Amaira Clinic) as a Noble Work in Build Loyalty to Customer Abdul Aziz Nugraha Pratama; Intan Darmawan
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.239

Abstract

Development industry The beauty and health industry has shown rapid growth in recent years. This situation has encouraged every business actor to create strategies that can provide added value while maintaining consumer trust. One approach that is gaining increasing attention is the application of Sharia principles in the provision of beauty and health services. This approach is not only oriented towards business aspects but also prioritizes Islamic values, including honesty, fairness, expediency, and compliance with halal requirements. This study aims to examine the various strategies used by the Sharia-based beauty and health industry to build and maintain patient trust. Furthermore, this study seeks to explain how the implementation of Sharia principles can become a source of competitive advantage that differentiates these services from their competitors. The presence of Sharia values is seen as capable of creating a positive image that impacts patient loyalty and business sustainability. The study was conducted using a literature study method, utilizing various relevant scientific sources, such as books, academic articles, and accredited journals that discuss the beauty and health industry, as well as Islamic business ethics. All data obtained was analyzed descriptively to produce a comprehensive understanding of beauty and health business practices that comply with Sharia principles. The study's findings indicate that the application of Islamic values in the beauty and health industry significantly contributes to increasing public trust. This is reflected in the use of products that meet halal standards, the selection of treatment procedures that comply with Islamic teachings, and the implementation of service ethics that maintain professionalism and limit interactions between men and women. Implementing these principles creates a sense of security and comfort for patients, thus fostering stronger loyalty. Therefore, the application of Sharia values not only serves as a form of adherence to religious teachings but also serves as an effective business strategy for increasing competitiveness and supporting industry sustainability.
Innovation of a Sharia-Based Conditional Health Service (CHS) Waqf Model: A New Strategy for Reducing Stunting in Indonesia Darsi Ahmadan; Meirina Alkhoiriah Eka Putri; M. Robby Kaharudin
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.240

Abstract

Stunting remains a chronic problem in Indonesia with a prevalence of 19.8% (2024), while the Conditional Cash Transfer (CCT)-based Family Hope Program (PKH) faces budget constraints and targeting inaccuracies. Productive waqf has the potential to be an alternative source of funding, but the CCT mechanism that transfers cash is inconsistent with the perpetual principle of waqf. This study aims to design a Sharia-based Conditional Health Services (CHS) Waqf model as a new strategy for alleviating stunting, where beneficiaries (mauquf 'alaih) receive conditional free preventive health services, not cash. Using a qualitative-exploratory approach with design science research (DSRM), data were collected through systematic literature review (PRISMA), in-depth interviews with 10 key informants (BWI, nutritionists, PKH facilitators, academics), and an FGD with 8 stakeholders, then analyzed using thematic analysis assisted by NVivo. The results produced the Sharia Waqf-CHS model consisting of three components: perpetual funding from cash waqf and CWLS, conditional free health services (pregnancy check-ups, immunizations, exclusive breastfeeding, monthly nutrition education, supplementary food), and an integrated monitoring system. Multi-stakeholder validation confirmed that this model is sharia-compliant (DSN-MUI Fatwa No. 02/DSN-MUI/IV/2002 and maqashid sharia: hifz al-nafs, hifz al-nasl) and operationally feasible. The novelty of this research lies in the first design of a waqf distribution model based on conditional health services (not cash transfer) for stunting intervention, introducing the concept of Conditional Waqf Health Services (CWHS).
An Islamic Review of the Ineffectiveness of Western Politics in Supporting the Social Order of Society Saipul Nasution; Muhammad Azrul Amirullah; Muhammad Akbar Hilman
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.241

Abstract

Western political concepts rooted in secularism, liberalism and rationalism have become the dominant currents in organizing the lives of modern societies. However, in practice, this model often fails to ensure social justice, societal stability, and the integration of moral values in the power structure. This article aims to analyze the fundamental weaknesses in the Western political system, especially in terms of ensuring a harmonious and just social order. Through a normative and descriptive approach, this study uses the perspective of Islamic law as a tool of criticism, which emphasizes the importance of the values of tawhid, justice (al-ilah), benefit (maṣlaḥah), and the responsibility of power (al-mas'ūliyyah). The anal-ysis shows that Islamic politics offers a more complete ethical and transcendental framework in sus-taining social life, compared to Western politics that tends to be technocratic and pragmatic. Thus, it is necessary to reorient global political thought so that it does not only focus on legal-formal aspects, but also on the spiritual and moral dimensions that are at the core of Islamic law.
Does Advertising Reduce Price Elasticity? Evidence from Retail Markets Md. Mokshud Ali; Mohammad Jobir Monjur; Rita Saha; Karisma Tabassum; Rumpa Chowdhury; Sharmin Akter Moni
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.242

Abstract

Advertising and price sensitivity are pivotal in retail competitiveness, as companies communicate to increase demand while protecting margins in markets characterised by high price transparency. This study investigates the impact of advertising on price elasticity in retail markets and examines the underlying mechanism. It addresses conflicting findings in previous research regarding whether advertising differentiates companies and reduces price sensitivity or enhances market information and price comparison. The study evaluates the effect of advertising intensity on retail price elasticity and examines whether brand attitude mediates its influence on consumer purchasing behaviour. Seven hypotheses were tested concerning the direct effects of advertising on brand attitude, price sensitivity, and purchase intention, as well as indirect effects through mediation. A quantitative approach was employed using retail panel data on prices, advertising exposure, promotions, and sales, complemented by consumer survey data on brand attitude, price sensitivity, and purchase intention. Analysis integrated panel regression, difference-in-differences, propensity score matching, hierarchical modelling, factor analysis, confirmatory factor analysis, and covariance-based structural equation modelling. Results indicate that advertising reduces price elasticity primarily through improved brand perception. Advertising strengthens brand preference, reduces price sensitivity, improves brand attitude, and increases purchase intention through direct and indirect effects. The findings contribute to advertising theory and provide practical implications for managers and policymakers regarding pricing authority and brand resilience.
Understanding AI-Assisted Social Commerce Practices among SMEs in Kudus, Indonesia Fitri Alfiyatus Saadah; Tuti Nadhifah
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.243

Abstract

The rapid growth of digital technologies has transformed the way Small and Medium-sized Enterprises (SMEs) conduct business activities, particularly through the adoption of social commerce and AI-assisted digital tools. This study aims to explore AI-assisted social commerce practices among SMEs in Kudus, Indonesia. A qualitative exploratory approach was employed involving eight SME owners from various sectors, including fashion, culinary, skincare, garment production, and hijab retail. Data were collected through semi-structured interviews and analyzed using thematic analysis. The findings reveal that TikTok has emerged as the dominant social commerce platform, with five out of eight participants utilizing it as their primary channel for promotion and customer engagement. In addition to TikTok, participants also used Shopee, Instagram, WhatsApp, ShopeeFood, GoFood, and GrabFood to support their business activities. The study further identified the use of several AI-assisted features, including chatbots, automatic caption generation, Canva-based content creation, and AI-generated promotional ideas. Interestingly, although participants actively utilized these features, many were unaware that the technologies they used incorporated artificial intelligence. This finding suggests that the level of AI utilization among SMEs is higher than the level of AI awareness. Furthermore, intense digital competition and the need to continuously create engaging content were identified as the primary challenges faced by SMEs in digital business environments. The study contributes to the growing literature on AI-assisted social commerce by providing empirical insights into how SMEs integrate digital technologies into their daily business practices and highlighting the importance of digital literacy, content creation capabilities, and AI awareness in supporting successful digital transformation.

Page 13 of 16 | Total Record : 152

 11   12   13   14   15 

Filter by Year

2024 2026


Reset
Filter By Issues
All Issue Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati Vol. 2 No. 2 (2025): December : Proceeding of the International Conference on Economics, Accounting, Vol. 2 No. 1 (2025): June : Proceeding of the International Conference on Economics, Accounting, and Vol. 1 No. 2 (2024): December : Proceeding of the International Conference on Economics, Accounting, Vol. 1 No. 1 (2024): June : Proceeding of the International Conference on Economics, Accounting, and