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Proceeding of The International Conference on Economics, Accounting, and Taxation
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : -     EISSN : 30908612     DOI : 10.61132
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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).
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Articles 152 Documents
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Islamic Social Finance as a Catalyst for Eco-Friendly Community Development: A Qualitative Phenomenological Study Muhamad Hamdhan Arifin; Tuti Nadifhah
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.v3i1.244

Abstract

This study explores the capacity of Islamic Social Finance (ISF) instruments, specifically green waqf, dynamic zakat, and targeted sadaqah, to act as strategic catalysts for eco-friendly community development. The central research problem centers on the financial exclusion of grassroots community-led ecological initiatives from conventional commercial banking due to high collateral demands, combined with a persistent conceptual gap in utilizing faith-based social assets for systemic environmental preservation. Adopting a qualitative research paradigm, this study utilizes a phenomenological approach and qualitative content analysis based on semi-structured in-depth interviews with twenty key stakeholders, including Islamic microfinance managers, environmental activists, and local community beneficiaries across institutional green projects. The proposed analytical framework maps thematic dimensions to evaluate operational models, multi-stakeholder integration, and socio-religious driving forces. The main findings reveal that when ecological preservation is embedded as a core tenet of religious stewardship (Khilafah), community-led green initiatives experience heightened trust, organic compliance, and asset permanence. Synthesis of the insights demonstrates that integrating micro-social finance with green infrastructure significantly reduces grassroots resource dependency. Ultimately, this study concludes that institutionalized ISF offers a scalable, trust-anchored alternative to commercial capital, transforming environmental action from a regulatory compliance burden into a community-led spiritual obligation.
The Effect Of Charismatic Leadership And Career Development On Employee Performance With Islamic Work Motivation As A Moderating Variable : Study at PT Putra Albasia Mandiri Temanggung Tsabit Abdul Ghany; Edi Cahyono
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.v3i1.245

Abstract

Employee performance is an important factor in achieving organizational goals and ensuring organizational effectiveness. However, PT Putra Albasia Mandiri Temanggung still faces several challenges related to employee performance achievement. This study aims to analyze the influence of charismatic leadership and career development on employee performance, with Islamic work motivation serving as a moderating variable at PT Putra Albasia Mandiri Temanggung. This research employed a quantitative approach using primary data collected through questionnaires distributed to the company's employees. The sampling technique used was purposive sampling, involving 110 respondents who met the criteria of being permanent employees with a minimum tenure of one year. Data were analyzed using Moderated Regression Analysis (MRA) with the assistance of SPSS version 25. The results indicate that charismatic leadership has a positive and significant effect on employee performance, while career development does not have a significant effect on employee performance at PT Putra Albasia Mandiri Temanggung. Furthermore, Islamic work motivation is proven to strengthen the influence of charismatic leadership on employee performance, but it is unable to strengthen the influence of career development on employee performance. This study contributes theoretically to the development of human resource management studies based on Islamic values and provides practical implications for organizations in improving employee performance through leadership enhancement, career development, and the strengthening of Islamic work values.
Analysis of the Application of the Ijarah Contract in the Outsourcing Work System: Case Study of CV. Diandra Jaya, Papungan Village, Kanigoro District, Blitar Regency Alfina Zamelia; 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.v3i1.246

Abstract

This study analyzes the application of ijarah contracts in the outsourcing work system on CV. Diandra Jaya which is located in Papungan Village, Kanigoro District, Blitar Regency. The background of this research is based on the increasing practice of outsourcing which raises issues related to the clarity of contracts, wage justice, and its conformity with sharia economic principles. This study aims to assess the extent to which the outsourcing practice is in line with the provisions of the ijarah contract in the perspective of Islamic law. The method used is a qualitative approach with a type of case study through interviews, observations, and documentation, then analyzed descriptively. The analysis focused on aspects of contract clarity, wage mechanisms, and the division of responsibilities between companies and workers. The results of the study show that outsourcing practices in CV. Diandra Jaya has fulfilled several elements of the diploma, such as a work agreement and remuneration for services. However, there are shortcomings in terms of transparency, protection of workers' rights, and clarity of responsibility. This finding indicates that the implementation of ijarah contracts is not optimal, so improvements are needed to be in accordance with the values of justice, clarity, and benefits in the Islamic economy.
The Effect of Capital Market Education Program on Sharia Investment Literacy: An Empirical Study of Students and College Students in Wonogiri Dwi Mahdani Cahya; Devina Melinawati; Makhda Intan Sanusi
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.v3i1.247

Abstract

This study aims to analyze the effect of a capital market education program on Sharia investment literacy among students and college students in Wonogiri Regency. The research background is based on the low level of financial literacy among young people and the vulnerability of Generation Z to illegal investment practices. This study used a quantitative approach with linear regression analysis. Data were collected through questionnaires distributed to 80 respondents who participated in the STAIMAS Wonogiri Investment Gallery education program. The instrument testing results showed that all items were valid and reliable, with Cronbach’s Alpha values of 0.892 for the education variable (X) and 0.873 for the investment literacy variable (Y). The results indicate that the Capital Market Education Program has a positive and significant effect on Sharia Investment Literacy, with a significance value of 0.000 (<0.05) and a t-test value of 8.676. The coefficient of determination (R²) shows that the education program contributes 49.1% to investment literacy improvement, while 50.9% is influenced by other factors. This study concludes that structured financial education effectively equips the younger generation with investment knowledge aligned with Sharia principles.
Shariah Contracts in Malaysian Islamic Banking: Regulatory Framework, Applications, and Contemporary Challenges Adejumo Mustapha Olawale; Houdou Camara; Madiboubou Diawara; Muhammad Luthfi Bin Mohammad Masruh
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.v3i1.249

Abstract

Islamic banking in Malaysia has experienced significant growth over the past four decades, positioning the country as a global leader in Islamic finance. This development is supported by the implementation of Shariah-compliant contracts as fundamental legal and ethical instruments governing financial transactions. This study aims to examine the regulatory framework of Shariah contracts in Malaysian Islamic banking, including the roles of Bank Negara Malaysia (BNM) and the Shariah Advisory Council (SAC) in ensuring compliance and standardization. The study also analyzes the application of key contracts, such as Murabahah, Ijarah, Mudarabah, Musharakah, and Wa’d, in various Islamic banking products and services. Using a qualitative research approach, data were collected through a systematic review of literature, regulatory frameworks, and official documents issued by Malaysian financial authorities. The findings reveal that Malaysia has established a strong Shariah governance framework; however, several challenges remain, including differences in Shariah interpretation, limited application of equity-based contracts, fintech regulatory issues, and tensions between commercial objectives and Maqasid al-Shariah principles. This study concludes that strengthening Shariah governance, enhancing cooperation between scholars and practitioners, and developing adaptive regulations are essential to ensuring the sustainability and competitiveness of Islamic banking in Malaysia.
Sufi Epistemology and the Reconstruction of Contemporary Islamic School Governance: Toward a Spiritual-Humanistic Governance Paradigmz Dzihni mutawakkil Alalloh; Titin Nurhidayati; Asnawan Asnawan
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.v3i1.250

Abstract

The transformation of educational governance in the digital era has encouraged Islamic schools to adopt modern administrative models emphasizing organizational effectiveness, accountability, and performance-based management. However, the dominance of technocratic and performativity-driven paradigms tends to marginalize the ethical, spiritual, and humanistic dimensions that constitute the normative foundations of Islamic education. Existing studies on Islamic school governance have predominantly focused on managerial effectiveness and leadership practices, while the integration of Sufi epistemology into educational governance frameworks remains limited. This study aims to reconstruct a contemporary Islamic school governance paradigm grounded in Sufi epistemology through the development of a spiritual-humanistic governance framework.This study employed a qualitative library-based design using philosophical-conceptual analysis, theory synthesis, and model development informed by Jaakkola's conceptual research framework. Data were derived from classical and contemporary literature on Islamic educational administration, Educational Governance, New Public Management (NPM), Islamic epistemology, and Sufi thought, and analyzed through qualitative content analysis and a critical-hermeneutic approach. The findings indicate that Sufi epistemology provides an alternative foundation for addressing the reductionist and instrumental orientation of contemporary educational governance. Core concepts, including tazkiyat al-nafs, muraqabah, ihsan, hikmah, and ma‘rifah, strengthen ethical accountability, transcendental responsibility, reflective leadership, humanistic organizational culture, and value-based decision-making. These findings culminate in the formulation of a spiritual-humanistic governance paradigm that bridges organizational effectiveness with the ethical objectives of Islamic education and promotes sustainable Islamic school governance. The study's primary novelty lies in reconstructing Sufi epistemology as an institutional governance paradigm rather than merely a framework for individual spiritual formation, thereby offering a value-based perspective for contemporary Islamic educational administration.
The Influence of Gamification, Coin Rewards, and Monthly Events on Shopee Customer Loyalty: An Islamic Business Ethics Perspective Risni Rigina Melati; Indra Setiawan; Sugiyanto; Makhda Intan Sanusi
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.v3i1.251

Abstract

The rapid development of e-Commerce has encouraged companies to implement various digital marketing strategies to increase customer loyalty, including gamification elements, coin rewards, and monthly events. These strategies not only serve to increase user engagement but also have the potential to shape consumption behavior, which needs to be reviewed from an Islamic business ethics perspective. Furthermore, the inconsistency of previous research findings regarding the influence of these three variables on customer loyalty is an important basis for conducting this research. This study aims to analyze the influence of gamification elements, coin rewards, and monthly events on Shopee customer loyalty among students of STAI Mulia Astuti Wonogiri, both partially and simultaneously, from an Islamic business eth-ics perspective. This study employed a quantitative approach with explanatory research. The study population was STAI Mulia Astuti Wonogiri students, with a sample of 85 respondents determined using the Cochran formula and purposive sampling technique. Data were collected through a Likert-scale ques-tionnaire and analyzed using multiple linear regression with the aid of SPSS. The results showed that par-tially, gamification and coin rewards had a positive and significant effect on customer loyalty, while monthly events had no significant effect. However, simultaneously, all three variables significantly influenced customer loyalty, contributing 57.6%. From an Islamic business ethics perspective, this strategy is permissible as long as it is implemented honestly, transparently, and does not contain elements of gharar, maysir, or practices that harm consumers.
Revisiting the Principle of Israf (Avoiding Waste) in the Con-text of SDG-12 and Circular Economy Models Zubaer Hossain Hridoy; Mohammad Shahabuddin; M. D. Helal Uddin
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.v3i1.252

Abstract

 This study examines the relationship between Islamic Israf (wasteful actions) and Sustainable De-velopment Goal 12 (Responsible Consumption and Production) while also linking Israf to Circular Economy Practices. Currently, we are experiencing a worldwide crisis on Waste Generation, over consumption and inadequate Recycling, due to many developed and developing countries' econ-omies not considering Moral and Spiritual Values to guide their actions towards being more re-sponsible. To conduct the research for this study, relevant Qur'anic verses, Hadiths, Muslim Classical and Contemporary Scholars, UN Sustainability Documents and Sustainable Practices of Several Islamic Majority Countries were evaluated. This comprehensive analysis shows that there is a clear synergy between Islamic Teachings on Waste Reduction, Resource Conservation and Fair and Responsible Consumption with the Primary Global Sustainable Development Goals, which include: Moderation, Balance, Justice, Stewardship and Individual Accountability. The results illustrate that including Israf within current sustainability programs provides a key motivator for environmentally and socially responsible behavior, increasing environmental results and enhancing community in-volvement through spiritual and ethical motivations. Furthermore, this research indicates that Is-raf-based methods can assist and promote Circular Economy (CE) strategies, specifically encour-aging reuse, recycling, and proper management of resources. The conclusion of the study suggests that Israf is an effective ethical framework for enhancing the sustainability initiatives of today's so-ciety through its combined focus on ethics regarding spirituality, social justice, and economics. In-tegrating Israf values into government, education, and community projects will help promote awareness of consumer choices and lead towards a more sustainable future through continued ef-forts at sustainable development.
Strategic Analysis of the Halal Ecosystem Value Chain Read-iness in West Nusa Tenggara in Supporting the Competitive-ness of Local Halal Products in the Global Market Abdul Basit
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.v3i1.253

Abstract

The growth of the halal industry in West Nusa Tenggara represents a significant response to the region’s economic evolution toward a more sustainable model, marked by the emergence of a new paradigm for the halal industry. West Nusa Tenggara Province, which has been recognized as one of the provinces with a Muslim-majority population, holds significant potential for the advancement of the halal industry, encompassing sectors such as food, beverages, cosmetics, pharmaceuticals, and tourism. This study aims to analyze the level of readiness of the halal value chain (HVC) ecosystem in West Nusa Tenggara in supporting the competitiveness of local halal products in the global market. The research method used is a descriptive qualitative approach based on a literature review, utilizing secondary data from various national and international institutions such as BPJPH, KNEKS, Dinar Standard, and UNCTAD. The results indicate that the readiness of West Nusa Tenggara’s HVC ecosystem remains partial, with notable weaknesses in halal logistics, technology adoption, sharia financing, and compliance with global halal standards. Meanwhile, the regulatory and certification sectors have shown progress but are not yet optimal in reaching halal SMEs. This study recommends strengthening cross-sectoral synergies, accelerating the digitization of the halal system, reforming halal financing, and harmonizing national halal standards with international standards to enhance the competitiveness of the halal industry.
The Impact of Islamic Financial Inclusion and Digital Payment Adoption on the Economic Resilience of Muslim MSMEs Amid Pressure from the Rupiah's Depreciation Indriyani Pamenangan; Verta Destania Kusuma Dewi; Khoirul Anwar; Ahmad Dzunnuroin; 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.v3i1.254

Abstract

Muslim Micro, Small, and Medium Enterprises (MSMEs) in Indonesia face serious sustainability challenges due to inflationary pressures and rising production costs following the depreciation of the Rupiah. This study aims to analyze the synergy between Islamic financial inclusion and the adoption of digital payments as a strategic mitigation mechanism for businesses in facing these macroeconomic shocks. Through a systematic literature review of 11 scientific articles (2021–2025), this study synthesizes the synergy between financial digitalization and Islamic financial inclusion as an operational resilience mechanism for Muslim MSMEs. The synthesis results show that the adoption of digital payments significantly improves cash flow efficiency and operational transparency, while Islamic financial inclusion provides a foundation for stability through the principles of fairness, partnership, and ethical risk management. This synthesis confirms that the integration of these two instruments is not merely a transaction tool but a crucial operational instrument for building the resilience of Muslim MSME businesses to fluctuations in production costs due to inflationary pressures. In conclusion, the synergy between Islamic financial inclusion and the adoption of digital payments is an effective mitigation strategy for Muslim MSMEs. Therefore, policies to strengthen the competitiveness of business actors need to focus on optimizing access to and implementing an integrated financial system to ensure business sustainability amidst global economic uncertainty.

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