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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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Fiscal Policy in Review Sharia Economic System Sumadi Sumadi
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.v3i1.255

Abstract

In a state fiscal policy is a state obligation and becomes the right of the people as a form of ri'ayatusy syu'un so that fiscal policy is not merely a necessity for economic improvement and for improving people's welfare. However, fiscal policy in the Islamic economic system does not rely on economic growth as in the capitalist economic system but refers to the creation of a fair economic distribution mechanism, because the essence of economic problems that afflict mankind is derived from how the distribution of assets in society occurs. This type of research is a qualitative research with a descriptive approach that uses the literature study method as a method of completion. The study object of research regarding fiscal policy in terms of the Islamic economic system. Fiscal policy plays an important role in the Islamic economic system when compared to monetary policy. Fiscal policy (fiscal policy) is government actions to improve general welfare through government revenue and expenditure policies, mobilization of resources, determining prices for goods and services from companies.
Community-Based Halal Tourism on Lombok Island: Examining the Role of Religiosity in Enhancing Compliance with Halal Standards, Local Economic Benefits, and Cultural and Environmental Conservation Reza Arviciena Sakti
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.v3i1.256

Abstract

Community-Based Halal Tourism (CBHT) has gained increasing attention as a strategic approach to promoting sustainable, inclusive, and Islamic value-based tourism development. Lombok Island, as one of Indonesia's leading halal tourism destinations, has considerable potential to strengthen the role of local communities in enhancing economic welfare while preserving cultural and environmental sustainability. This study aims to examine the influence of community religiosity on compliance with halal standards, local economic benefits, and cultural–environmental preservation within the development of CBHT in Lombok Island. This study employed a quantitative explanatory approach by distributing questionnaires to 210 respondents selected through purposive sampling from local communities involved in halal tourism activities. Data were analyzed using Structural Equation Modelling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The findings indicate that community religiosity has a positive and significant effect on local economic benefits and cultural–environmental preservation. Compliance with halal standards also significantly influences local economic benefits and cultural–environmental preservation, while local economic benefits positively contribute to cultural and environmental sustainability. These findings highlight community religiosity as an important socio-spiritual asset in strengthening sustainable CBHT implementation. The study contributes theoretically by integrating the Theory of Planned Behavior, Maqāṣid al-Syarī‘ah, Community-Based Tourism Theory, and Sustainable Tourism Theory, while offering practical implications for policymakers, destination managers, and local communities in developing inclusive, competitive, and sustainable halal tourism.
Understanding Generation Z's Financial Behavior within the Halal Economy: A Literature Review Nanda Tertia Atha; 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.v3i1.257

Abstract

The rapid expansion of the halal economy has increased the importance of understanding the financial behavior of Generation Z as future contributors to the development of Islamic finance. Despite growing awareness of halal products and services, many young individuals demonstrate diverse financial attitudes and practices shaped by educational, economic, social, and religious factors. This study aims to explore and understand the financial behavior of Generation Z within the context of the halal economy through a review of relevant literature related to Islamic finance, financial literacy, religiosity, and financial behavior. A qualitative descriptive approach was employed through literature review and thematic analysis of previous studies related to Generation Z, Islamic finance, and the halal economy. The findings from the reviewed literature indicate that Generation Z's financial behavior is influenced by Islamic financial literacy, income conditions, religiosity, family environment, and exposure to digital financial technology. Furthermore, previous studies generally indicate that Islamic finance is perceived as an important component of the halal economy; however, practical challenges such as limited financial resources and varying levels of financial literacy continue to affect financial decisions among Generation Z. The study concludes that strengthening Islamic financial education and increasing awareness of halal financial practices are essential to encourage responsible financial behavior among Generation Z. These findings contribute to the growing literature on Islamic finance, youth financial behavior, and the development of the halal economy in Indonesia.
The Relationship between the Suitability of Sharia Economics Graduates and the Sustainability of Human Resources Development in the Sharia Financial Industry Fida Amrina Rosyada; Najwa Lis Vanzaveera; Lucy Gita Karmila; 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.v3i1.258

Abstract

The development of the Islamic finance industry in Indonesia requires the availability of competent human resources (HR) in accordance with the needs of the industry. However, there are still graduates of the Sharia Economics Study Program who work in fields that are not in accordance with their educational background so that their competencies have not been utilized optimally. This study aims to analyze the relationship between the suitability of the field of work of Sharia Economics graduates and the sustainability of human resource development in the Islamic finance industry. The research uses a qualitative approach with a literature study method through the analysis of various relevant scientific journals, articles, and academic publications. The results of the study show that the suitability of the field of work contributes to optimizing the competence of graduates, improving the quality and productivity of human resources, and supporting the sustainability of the development of the Islamic finance industry. On the other hand, the mismatch in the field of work has the potential to hinder the utilization of graduate competencies and reduce the effectiveness of human resource development. Therefore, synergy is needed between universities and the Islamic finance industry in increasing the relevance of graduate competencies to the needs of the world of work so that they can produce human resources who are professional, competitive, and able to contribute optimally to the development of the Islamic finance industry.
From Click to Purchase: Optimizing Digital Marketing to Increase Batik Purchases in Semarang Alfin Muslikhun; Mukhlidin Mukhlidin; Rowiyani Rowiyani; Riyan Ihmal Maulana; Amalia Rofika Dewi; Rosiana Ramadhon
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.v3i1.259

Abstract

Purpose :This study aims to analyze the effects of Social Media Marketing, Content Marketing, and Electronic Word of Mouth (e-WOM) on batik purchasing decisions in Semarang City amid the rapid growth of digital technology and changing consumer behavior. Method : A quantitative approach was employed using a survey method. Data were collected through questionnaires distributed to 100 batik consumers in Semarang City and analyzed using SEM-PLS. Findings : The results indicate that Social Media Marketing has a positive and significant effect on purchasing decisions. Content Marketing also positively and significantly influences purchasing decisions by providing relevant and valuable information to consumers. In addition, e-WOM has a positive and significant effect on purchasing decisions, demonstrating that online reviews and recommendations increase consumer trust. Simultaneously, all three variables significantly affect batik purchasing decisions. Practical Implications : Batik business owners should optimize social media engagement, create high-quality content, and encourage positive online reviews to enhance purchasing decisions and competitiveness. Originality/Value : This study contributes to digital marketing literature by examining the combined effects of Social Media Marketing, Content Marketing, and e-WOM on batik purchasing decisions in Semarang City.
Effect of Halal Products Awareness and Attitude towards Halal Products on Halal Products Purchase Intention in Kano Metropolitan, Nigeria: The Moderating Role of Trust in Halal Industry Auwalu Shuaibu Muhammd; Andriani Samsuri
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.v3i1.260

Abstract

Globally, the halal industry is growing at a faster rate due to the high recurrent demand for ethical consumables. This growing trend has necessitated that nations legislate and provide a standard certification mechanism for producers and importers alike to facilitate seamless consumers’ distinction between halal and non-halal products. However, despite the global recognition of the halal industry, Nigeria lacks pertinent legislative backing for it, thereby causing Nigerians to purchase goods without knowing their definitive halal status. In view of the above, this study explores how Halal Product Awareness (HPA) and Attitude Toward Halal Products (ATHP) influence the intention to purchase Halal products (HPPI) among Nigerians, with Trust in the Halal Industry (THI) acting as a moderating factor. The objectives include examining the impact of HPA and ATHP on HPPI and investigating how THI moderates the relationships between HPA, ATHP, and HPPI in Nigeria. A descriptive survey design was used, targeting adult Muslims (both male and female) living in Kano, Nigeria, who have a steady income. A sample of 287 respondents participated, with data collected through adapted instruments and analyzed via SmartPLS4. Results show that both HPA and ATHP significantly influence HPPI, and the moderating effect of THI on these relationships was also significant. Based on these findings, the study recommends creating a dedicated regulatory body for the halal industry and implementing halal certifications for eligible organizations to enhance trust among Nigerians.
The Impact of E-Commerce Usage on Digital Transfomation of MSMEs in Kudus Ahmad Haidar Giri Mukti; Daffa Farrosa Hamada; Endang Trisnawati; 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.v3i1.261

Abstract

Digital transformation is an important strategy for Micro, Small, and Medium Enterprises (MSMEs) in increasing competitiveness in the digital economy era. One form of digital transformation widely im-plemented by MSMEs is the use of e-commerce as a marketing and business transaction medium. This study aims to analyze the effect of e-commerce use on digital transformation in MSMEs in Kudus Regency. The study uses a quantitative approach with an explanatory research type. The research sample consisted of 100 MSMEs selected using a purposive sampling technique. Data collection was carried out through dis-tributing questionnaires and analyzed using simple linear regression with the help of SPSS version 26. The results of the study indicate that the use of e-commerce has a positive and significant effect on digital transformation in MSMEs in Kudus Regency with a regression coefficient value of 0.648 and a significance value of 0.000 (<0.05). The coefficient of determination (R²) value of 0.439 indicates that the use of e-commerce is able to explain the digital transformation of MSMEs by 43.9%, while being influenced by other factors outside the study. These findings indicate that e-commerce utilization not only increases marketing and sales activities but also drives the digitalization of business processes, business innovation, and increased competitiveness of MSMEs. Therefore, efforts to improve digital literacy and mentoring for MSMEs are needed to optimize e-commerce utilization to support sustainable digital transformation.
The Role of Green Sukuk in Supporting the Achievement of Sustainable Development Goals (SDGs) in Indonesia M Romiz Assiddiqi; Sulistiya Puji Astuti; M Rafi Fayyadh; Lia Fatra Nur Laili Kamalin; M Reza Fahrezi; Ummu Kholil Prawesti; Diana Kristi; Adellia Saniyatuz Zahro; Rohadatul Marsa
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.v3i1.262

Abstract

This study examines the role of green sukuk as a Shariah-compliant financing instrument in supporting Indonesia’s progress toward the Sustainable Development Goals (SDGs). Since Indonesia issued the world’s first sovereign green sukuk in March 2018, valued at US$1.25 billion, the instrument has become a strategic vehicle for financing renewable energy, low-carbon transportation, waste management, and cli-mate resilience projects. However, several structural challenges still hinder its optimal development, in-cluding the limited identification of eligible green projects, low investor literacy, and an underdeveloped regulatory and market infrastructure. This research employs a qualitative descriptive method based on a literature study, analyzing secondary data drawn from academic journals, government reports, and insti-tutional publications related to green sukuk and the SDGs in Indonesia. The findings show that green sukuk contributes significantly to SDG 7 (Affordable and Clean Energy), SDG 9 (Industry, Innovation and Infrastructure), SDG 11 (Sustainable Cities and Communities), SDG 13 (Climate Action), and SDGs 14 and 15 (Life Below Water and Life on Land) through the financing of environmentally responsible projects. Despite persistent challenges, opportunities remain through strong government support, a maturing Islamic financial market, instrument diversification, and alignment with national development agendas. This study concludes that green sukuk, grounded in the principles of Maqasid al-Shariah, rep-resents a strategic synergy between Islamic finance and sustainable development that can be strengthened through stronger regulation, broader public literacy, and continued cross-sector collaboration.
Waste Reduction Strategies and Economic Development: In Asian Perspective Md Niyazur Rahman; Jahidul Hossain Meshat; SM Shahid Sarwar; Zubaer Hossain; Mohammad Sahabuddin; MD Helal Uddin; Mohammad Nur-E-Alam
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.v3i1.263

Abstract

Rapid urbanization, industrialization, and continuous population growth have significantly increased waste generation across Asia, creating severe environmental and economic challenges. Waste reduction has emerged as a key strategy for promoting sustainable development while actively supporting economic growth. This paper examines various waste reduction strategies adopted across Asian countries, including recycling, reuse, resource recovery, and circular economy practices. Using a comprehensive review of existing literature alongside regional case studies, the study systematically explores the relationship between waste reduction initiatives and economic development. The findings suggest that effective waste reduction policies can lower resource consumption, create new employment opportunities, stimulate innovation, and contribute significantly to a greener economy. However, persistent challenges such as inadequate infrastructure, limited public awareness, and implementation gaps continue to hinder progress in many developing Asian nations. Ultimately, the paper concludes that integrating targeted waste reduction models into national development strategies can effectively support long-term economic growth while enhancing overall environmental sustainability.
Artificial Intelligence and Green Finance in Islamic Economics: An Integrated Framework for ESG-Maqasid Alignment and Sustainable Development Goals Achievement Ahmad Fauzi bin Ismail; Nur Syahirah binti Mohd Razali; Zulkifli bin Hassan
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.v3i1.264

Abstract

 This paper presents an integrated conceptual framework that bridges Artificial Intelligence (AI), green finance, and Islamic economics through the lens of Maqasid al-Shariah and Environmental, Social, and Governance (ESG) principles. Against the backdrop of the United Nations Sustainable Development Goals (SDGs), the halal industry is undergoing rapid digital transformation, yet the convergence of AI-enabled FinTech, Shariah-compliant green sukuk, social finance instruments such as waqf and zakat, and robust governance frameworks remains underexplored in the literature. Using a systematic literature review and conceptual model development, this paper identifies five pillars — Islamic Green Finance, AI-Driven Compliance, Halal Industry Governance, Social Empowerment Finance, and SDG-Maqasid Governance — as the core dimensions of the proposed framework. The findings reveal that AI and FinTech tools significantly enhance Shariah screening efficiency, risk assessment accuracy, and transparent ESG reporting. Furthermore, waqf-based blended finance models and digital sukuk platforms are positioned as catalysts for inclusive growth and SDG achievement in Muslim-majority economies. This paper contributes a synthesised theoretical foundation for researchers, policymakers, and industry practitioners seeking to operationalise sustainable Islamic finance.

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