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91	Islamic finance and banking	ABS-47
Implementation of Sustainable Finance at PT Mitra Tani 27 from the Perspective of Sharia Enterprise Theory Agung Budi Sulistiyo (a), Novi Wulandari Widiyanti (b), Bayu Aprillianto (c), Muhammad Miqdad (d) (a), (b), (c) and (d) Department of Accounting, Faculty of Economics and Business, Jember Abstract This study explores sustainable finance at PT Mitratani Dua Tujuh, integrating Shariah principles with Environmental, Social, and Governance (ESG) practices for holistic sustainability Keywords: sustainable finance, sharia enterprise theory, Economic, Social, Governance Share Link | Plain Format | Corresponding Author (Novi Wulandari Widiyanti)

92	Islamic finance and banking	ABS-113
The Impact of Green Banking Financing Initiatives on the Financial Performance of Islamic Banks: A Case Study in Indonesia. Mohamad Andri Ibrahim, Yayat Rahmat Hidayat and Zaini Abdul Malik Department Islamic Economic of Universitas Airlangga, Program Study Islamic Banking of Universitas Islam Bandung Abstract This research aims to evaluate the impact of green banking initiatives on the financial performance of Islamic banks in Indonesia. Green banking is a banking concept that adopts environmentally friendly principles in financial practices to promote environmental and economic sustainability. In the context of Islamic banking, the implementation of green banking includes financing environmentally friendly projects, applying sustainable internal policies, and promoting financial products that support environmental preservation. This research uses a case study method by taking samples from several leading Islamic banks in Indonesia that have implemented green banking initiatives. Data was collected through interviews, questionnaires, and analysis of financial reports over a specific period. Data analysis was conducted using descriptive and inferential statistical methods to evaluate the impact of green banking on financial performance, measured through various indicators such as Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin. (NPM). Keywords: Green Baking, Islamic Bank, Performance Share Link | Plain Format | Corresponding Author (Mohamad Andri Ibrahim)

93	Islamic finance and banking	ABS-138
Investigating the Main Determinants of Food Security in Indonesia: Do Islamic Green Financing and Green Lending Play an Essential Role? Sulaeman(a)*, Husnul Mirzal(b), Sri Herianingrum(c) (a)Doctoral Program of Islamic Economic, Airlangga University, Surabaya, Indonesia (b)Master of Islamic Economic Science, Airlangga University, Surabaya, Indonesia (c)Departement of Islamic Economic, Airlangga University, Surabaya, Indonesia *Corresponding author: sulaeman-2024[at]feb.unair.ac.id Abstract The second target of the Sustainable Development Goals (SDGs) to be achieved by 2030 is food security. Funding is one of the essential factors in ensuring national food security. The potential for green financing/lending in Islamic and conventional banking is proposed as a driving factor to achieve national food security in Indonesia. The main objective of this study is to empirically analyze the green financing factors in Islamic and conventional banking on food security in Indonesia. This study was conducted in the form of panel data using 32 provinces in Indonesia for the period 2019 to 2023. Using the panel estimated generalized least squares (Panel-EGLS) method, this study found that both green financing of Islamic banks and green loans of conventional banks have a significant effect on increasing food security in Indonesia. This finding proves that green financing is a major and important determinant in driving national food security. In addition, informal farmers and the human development index contribute to increasing national food security. While the increase in population in each province has an impact on decreasing food security in all provinces in Indonesia. The results of this study also confirmed consistent results through robustness testing. The results of this study have implications for encouraging the Islamic and conventional banking industries in increasing the amount of financing channeled to the agricultural sector and assisting the government in realizing national food security and sustainable agriculture in Indonesia. Keywords: sustainable agriculture- national food security- green financing- green lending- Islamic banking- conventional banking- Indonesia Share Link | Plain Format | Corresponding Author (Sulaeman Sulaeman)

94	Islamic finance and banking	ABS-152
Analysis of The Impact of Law Number 4 of 2023 on The Stability of The Financial and Economic System Using The Analytic Network Process (ANP) Approach Lina Nugraha Rani (a*), Ahmad Fadlur Rahman Bayuny (b), Eko Kurniawan (c) a, b, c) Islamic Economics Department, Faculty of Economics and Business, Airlangga University *linanugraha[at]feb.unair.ac.id Abstract The implementation of Law number 4 of 2023 plays a vital role in maintaining Financial Stability and fostering Economic Growth. The financial institutions most affected by the law are Insurance and Banking. This research aims to observe the highest contributing factors in the ANP-BOCR approach. From the perspective of the Benefit aspect, the banking sector scores the highest. In the Opportunity and Cost aspects, Financial System Stability ranks the highest, while in the Risk aspect, the insurance sector holds the highest score. Keywords: ANP-BOCR, Banking, Insurance, Economy, Financial System Stability Share Link | Plain Format | Corresponding Author (Lina Nugraha Rani)

95	Islamic finance and banking	ABS-153
Analyzing Islamic Banks Stability: Evidence from Southeast Asia and the Gulf Cooperation Council countries (GCC) Lina Nugraha Rani (a*), Noraini Mohd Ariffin (b), Ririn Tri Ratnasari (c), Melananda Risky Aulia (d) a, c, d) Islamic Economics Department, Faculty of Economics and Business, Airlangga University *linanugraha[at]feb.unair.ac.id b) Kulliyah of Economics and Management Sciences International Islamic University Malaysia Abstract This study investigates the factors, specifically bank-related and macroeconomic, that influence the banking stability of 38 Islamic banks in Southeast Asian countries and the Gulf Cooperation Council (GCC) using annual data for the period from 2013 to 2020. Based on a quantitative approach with panel regression analysis, this research shows that the factors influencing banking stability in Indonesia are Assets, NPF, and GDP- in Malaysia, they are ROA, Assets, and GDP- while in the United Arab Emirates, it is only ROA, and in Qatar, it is only Assets. The implication of these results is that Islamic banks should pay attention to the Z-Score value in the preceding period. In addition, proper asset-liability management helps ensure the stability of Islamic banks. Effective macroprudential supervision must also be in place to enhance the resilience of the financial system. Furthermore, Islamic banks must maintain asset quality to avoid risks to banking stability. Keywords: Islamic Banking Stability, Macroeconomic, Panel Regression Analysis Share Link | Plain Format | Corresponding Author (Lina Nugraha Rani)

96	Islamic social finance	ABS-3
Zakat Scheme for Poverty Alleviation and Supplement for Microcredit Programs in Rural Areas for Community Development Muhammad Taimoor and Dyah Wulan Sari Fakultas Ekonomi dan Bisnis Universitas Airlangga,Surabaya Indonesia. Abstract Poverty is often referred to as a phenomenon of scarcity, inadequacy or instability of income. Besides, poverty can also cause health issues, exacerbate social problems, leading to isolation, discrimination and loss of a bright future in Pakistan. Lately, the role of zakat the compulsory giving of a set proportion of one^s wealth to charity as a useful tool in combating poverty has been highlighted since zakat collected will be distributed specifically to the poor and needy groups. This paper seeks to assess the role of zakat in combating poverty among recipients. A questionnaire was distributed to 300 participants selected from the list of recipients who received assistance from Zakat institutions. A cluster random sampling has been utilized to select sampling from the target population. The data were analyzed using SPSS to provide descriptive analysis. Past evidence has shown how zakat has able to transform the recipient into a payer especially through education or business assistance. Proper management of zakat institution is seen as a powerful mechanism to facilitate community development and to strengthen the Muslim economy. Keywords: Zakat, Microcredit, Poverty Alleviation, Rural Development, Community Development, Islamic Finance. Share Link | Plain Format | Corresponding Author (Muhammad Taimoor)

97	Islamic social finance	ABS-12
Performance Measurement for Islamic Social Finance: Insight from existing literature Lusiana Handayani (a,b*)- Tika Widiastuti (a)- Raditya Sukmana (a)- Basyirah Ainun (b) (a) Department of Islamic Economics, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia (b) Department of Accounting, Politeknik Negeri Banjarmasin, Banjarmasin, Indonesia *lusiana.handayani-2021[at]feb.unair.ac.id Abstract Islamic social financial institutions have played a crucial role in enhancing community welfare. Consequently, these institutions must be managed professionally, and to improve the management quality, implementing a performance measurement tool is essential. This paper aims to review the existing literature on performance measurement for Islamic Social Finance Institutions, as published in Scopus databases, and to provide lessons that can be learned by stakeholders. A hybrid approach, incorporating bibliometric and content analysis methodologies, was adopted. The authors collected 89 articles spanning the period from 1996 to 2024. The data were analysed using VOSviewer and content analysis methods. As a result, the authors identified three distinct categories in the literature on performance measurement for Islamic Social Finance (ISF): waqf institutions, performance measurement, and zakat institutions. Comprehensive discussion were conducted to highlight the importance of performance measurement for ISF institutions based on each categories. Furthermore, the finding of this study offer valuable guidance for future research in this area. Keywords: Performance Measurement- Islamic Social Finance- Zakat Institution- Waqf Institution- Islamic Accounting Share Link | Plain Format | Corresponding Author (Lusiana Handayani)

98	Islamic social finance	ABS-13
Effective Waqf Fundraising: Insights from a Systematic Review of the Literature Sunan Fanani, Tika Widiastuti, Nikmatul Atiya, Marwani Erwinsyah Islamic Economic, Airlangga University Abstract This study systematically analyzes the literature on waqf, focusing on fundraising aspects. It presents strategies that can be applied by fundraising managers in Waqf institutions to optimize fundraising outcomes. Using the Systematic Literature Review (SLR) method, this study analyzes 28 papers from Scopus-indexed Q1-Q3 journals that meet the criteria. The analysis reveals that the Theory of Planned Behavior (TPB) is the most commonly used theory by previous researchers to explain waqf donation behavior. Attitude is the most frequently used variable, with 11 articles, followed by knowledge level with 10 articles, and religiosity with 9 articles. From all the articles, the researchers provide an analysis of lessons that can be adopted by waqf fundraising managers, emphasizing the use of digital technology. In this digital technology era, fundraising managers in Waqf institutions can leverage various digital products, such as exploring the potential use of big data and artificial intelligence (AI) to identify donation patterns, donor segmentation, and personalized waqf campaign strategies, as well as utilizing Virtual Reality and Augmented Reality in Waqf education. Future research directions are also discussed in the fourth section to provide academic implications. Keywords: Waqf, Waqf Fundraising, Systematic Review, Fundraising Strategies, Technology Share Link | Plain Format | Corresponding Author (Tika Widiastuti)

99	Islamic social finance	ABS-24
Waqf as a Fiscal Support Instrument in Accelerating the Realization of SDGs 9: Case Study in Indonesia Mir^atun Nisa^ (a*), Sri Herianingrum (b) a,b) Department of Sharia Economics, Faculty of Economics and Business, Universitas Airlangga, Jl. Airlangga No. 4, surabaya, Indonesia *miratun.nisa-2023[at]feb.unair.ac.id Abstract Infrastructure and industrial development are two of the main means of accelerating the country^s development, as stated in the Long-Term National Development Plan (RPJPN). However, the budget allocation for infrastructure development reaches 13% of the state^s annual budget and continues to increase every year. This research explores the potential of waqf as a strategic fiscal instrument to accelerate the achievement of Sustainable Development Goals (SDGs) 9, which focuses on industry, innovation, and infrastructure. Through in-depth analysis of literature and case studies from practice in Indonesia and abroad, this research seeks to explore the potential and design a waqf asset management model integrated with other Islamic financial instruments to overcome infrastructure gaps, improve technological capabilities, and stimulate economic progress from micro to macro level. Various key stakeholders are also analyzed to build a comprehensive model. Ultimately, this research contributes to the broader discussion regarding integrating Islamic social finance practices into the country^s economic framework, by emphasizing the important role of Waqf in realizing a more inclusive and sustainable economy. Keywords: Waqf- Fiscal- SDGs 9- Infrastructure Development Share Link | Plain Format | Corresponding Author (Miratun Nisa)

100	Islamic social finance	ABS-25
Bridging Economic Inequality in OIC Countries through Zakat, Fiscal Policy, and I-HDI: Is Institutional Quality Crucial? Ega Rusanti (a*), Tika Widiastuti (b), Siti Zulaikha (c) a) Faculty of Economics and Business, Universitas Airlangga Jl. Airlangga No.4 - 6, Airlangga, Kec. Gubeng, Surabaya, Jawa Timur, Indonesia *ega.rusanti-2022[at]feb.unair.ac.id b) Faculty of Economics and Business, Universitas Airlangga Jl. Airlangga No.4 - 6, Airlangga, Kec. Gubeng, Surabaya, Jawa Timur, Indonesia tika.widiastuti[at]feb.unair.ac.id c) Faculty of Economics and Business, Universitas Airlangga Jl. Airlangga No.4 - 6, Airlangga, Kec. Gubeng, Surabaya, Jawa Timur, Indonesia siti-z[at]feb.unair.ac.id Abstract This study aims to examine the impact of zakat, fiscal policy, and the Islamic Human Development Index (IHDI) on economic inequality in OIC countries, with institutional quality as a moderating variable. An Ordinary Least Square (OLS) approach is utilized to analyze the relationships between these variables, using a sample of 38 OIC countries from 2010 to 2021. The sample is divided into two categories: lower-middle-income countries and upper-middle-to-high-income countries. The findings indicate that zakat and fiscal policy effectively reduce inequality levels in both groups of countries. However, the IHDI shows a positive effect, increasing inequality in lower-income countries while acting as a reducing factor in higher-income countries. Additionally, the study reveals that the moderating role of institutional quality is effective only in high-income countries. This research is pioneering in explaining the relationship between zakat, fiscal policy, IHDI, and the moderating role of institutional quality in reducing inequality in OIC countries. The study emphasizes the importance of strengthening institutions, which should be a focus for governments to implement more effective income distribution policies and practices. Furthermore, enhancing zakat regulation is essential to enrich the contribution of Islamic social finance. Keywords: Fiscal Policy- Economic Inequality- Institutional Quality- Islamic Human Development Index (IHDI)- Zakat Share Link | Plain Format | Corresponding Author (Ega Rusanti)

101	Islamic social finance	ABS-35
The Role of Zakat in Promoting Economic Growth in Rural Communities Rofik Hidayat Faculty of Economics and Business, Airlangga University Jl. Airlangga No.4 - 6, Airlangga, Kec. Gubeng, Kota SBY, Jawa Timur 60115, Indonesia *rofik.hidayat-2023[at]feb.unair.ac.id Abstract This study analyzes the role of zakat as an economic driver and poverty alleviation instrument in the context of rural communities in Indonesia. Zakat, one of the main pillars of the Islamic economy, has great potential in supporting social and economic welfare, especially in villages that face greater economic challenges than urban areas. The research used literature review methodology, case study and qualitative approach to explore the experience and perception of zakat recipients, zakat managers, and other stakeholders. The results show that good zakat management can fund economic empowerment programs such as skills training, business capital provision, and village infrastructure development, so that zakat does not only function as social assistance but also as a sustainable economic stimulus. In addition, zakat is proven to be able to reduce poverty and economic inequality, increase income, and improve the welfare of rural communities. However, optimizing the potential of zakat in Indonesia still requires significant efforts from various parties. This research is expected to provide a comprehensive insight into the optimization of zakat for inclusive and sustainable economic development at the village level. Keywords: Zakat, Economic Empowerment, Poverty, Village Share Link | Plain Format | Corresponding Author (Rofik Hidayat)

102	Islamic social finance	ABS-37
Critical Review of Zakat Governance in Jember Zakat Village Based on the Zakat Village Index: Recommendations for Bureaucratic Samsul Arifin (a), Irham Zaki (b), Sri Herianingrum (c), Lusiana Ulfa Hardinawati (d) (a,b,c) Sharia Economics Department, Faculty of Economics and Business, Universitas Airlangga *samsul.arifin-2023[at]feb.unair.ac.id (d) Sharia Economics Department, Faculty of Economics and Business,Universitas Jember Abstract Research Objective: The governance mechanisms of Zakat within the Zakat village of Jember necessitate a comprehensive examination to enhance their impact on the mustahik within the community. A critical review and evaluation of the existing management system is imperative to ensure the achievement of optimal outcomes. This study aims to critically assess the implementation of the system in accordance with the guidelines outlined in the Zakat Village Index. Research Gap: The governance of long-established zakat villages has yet to be critically examined in existing literature. This research addresses this gap by reviewing and critiquing the governance system through the lens of the Zakat Village Index. Research Novelty: The originality of this study is rooted in its empirical reviews of the application of the Zakat Village Index to the governance system within Zakat villages. This research uniquely addresses the causal impact of governance-related challenges and explores solutions through the framework of Islamic philanthropy, an area previously underexplored. Methodology: This study employs a widely accepted methodology, combining a literature review with direct field investigation of the research object. This approach ensures the acquisition of valid information from the research subject and provides insights into its actual condition. Motivation: This research holds significance as it provides a critical qualitative analysis of zakat governance within zakat villages through in-depth observations. The findings are expected to generate valuable recommendations for improving bureaucratic processes. Keywords: Zakat, Governance, Zakat Village Index, Bureaucratic. Share Link | Plain Format | Corresponding Author (Samsul Arifin)

103	Islamic social finance	ABS-38
The Role of Maqashid Sharia in the Subjective WellBeing of Muslim Individuals in Indonesia Neng Kamarni (1*), Fatin Fadhilah Hasib (2), Debi Abdiska (3) (1*) Departement of Economics, Faculty of Economics and Business, Universitas Andalas, Padang, Indonesia (2) Departement of Islamic Economics, Faculty of Economics and Business, University of Airlangga, Surabaya, Indonesia (3) Departement of Economics, Faculty of Economics and Business, Universitas Andalas, Padang, Indonesia Abstract Subjective wellbeing is not only measured by economic indicators but is also measured by happiness in life in this world and the hereafter, which shows that the nation^s progress is not just economic growth. Maqashid Syariah is one of the dimensions that can lead an individual^s life toward achieving happiness in life in the world and the hereafter. The purpose of this study is to analyze the role of Maqashid Syariah in achieving the subjective wellbeing of Muslim individuals in Indonesia. This study is a quantitative study using secondary data from the Indonesia Family Life Survey (IFLS). The sample used was Muslim individuals aged over 18 years. Data analysis was conducted using the Logistic Regression method, with the dependent variable being happiness, while the independent variables are maintaining religion, maintaining the soul, maintaining the mind, maintaining offspring, and maintaining property which are indicators of Maqashid Shariah. This study also uses control variables such as age, place of residence, and gender. The results showed that the five independent variables have a positive and significant influence on the subjective wellbeing of Muslim individuals in Indonesia. The findings of this study indicate that Muslim individuals who are religious, healthy, educated above high school, married, and employed, have a higher chance of achieving subjective wellbeing. Meanwhile, younger individuals have higher subjective wellbeing than older individuals- place of residence is not a significant factor, and women have a higher chance of achieving subjective wellbeing than men. The implications of these findings highlight the need to improve access and quality of places of worship. Health and education should also be supported through infrastructure improvements. In maintaining lineage, Islam encourages marriage as a means to maintain morality and build stable families. By maintaining Maqashid Sharia, the subjective wellbeing of individuals Muslims is closer to achieving happiness, not only in this world but also in the hereafter. Keywords: Subjective Wellbeing, Maqashid Syariah, Muslim Individuals, Logistics, IFLS Share Link | Plain Format | Corresponding Author (Neng Kamarni)

104	Islamic social finance	ABS-52
Do Zakat Funds And Welfare Funds Need To Be Developed For The Advancement Of Bank Muamalat Reputation In The Future ? Al-amin,Meri Indri Hapsari, Hadi Subeno, Rahmat,Zuwardi,Iiz izmuddin, Mohammad Alief Hidayatullah Universitas Airlangga,Universitas Airlangga, Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi,Universitas Taman Siswa Padang, ,Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi,Universitas Islam Negeri Sjech M. Djamil Djambek,Universitas Nurul Jadid Abstract Bank reputation is a collection of the bank^s image in the minds of the public or stakeholders. Reputation reflects public perception regarding the actions taken by a bank, it can also be caused by negative publicity about a bank. Reputation risk occurs because it is triggered by other risks such as credit risk, liquidity risk,operation. This research data uses quantitative secondary data using annual financial reports for the 2018-2023 period obtained from the Bank Muamalat Syariah website. The data used in the research is documentary data, namely in the form of annual reports taken every quarter which have been published by Bank Muamalat Syariah in the 2018-2023 period, collected via the official website. This study was conducted at Bank Muamalat Syariah by looking at the relationship between variables including the influence of the distribution of Zakat funds (PDZ) and the use of benevolent funds (PDK) on the reputation of Bank Muamalat Syarih with analysis assisted by WarpPLS 7.0 software. Research Results reveal results. The distribution of Zakat funds has a negative and significant effect on Bank Muamalat^s reputation and the use of benevolent funds has a positive. Keywords: Distribution of Zakat Funds, Use of Virtuous Funds and Bank Reputation Share Link | Plain Format | Corresponding Author (Al Amin)

105	Islamic social finance	ABS-66
Fraud and Money Laundering Control on Religious Donations: a Study of Mosque Donations in Indonesia Khozin Arief(a*), Basuki(b) a) Fakultas Ekonomi dan Bisnis, Universitas Airlangga Jl. Airlangga No.4 Surabaya 60286, Indonesia *khozin.arief-2021[at]feb.unair.ac.id b) Fakultas Ekonomi dan Bisnis, Universitas Airlangga Jl. Airlangga No.4 Surabaya 60286, Indonesia Abstract Purpose - This study aims to identify potential FML (Fraud and Money Laundering) and design FML controls to prevent money laundering activities (especially those carried out by terrorists), corruption, and fraud in religious donation institutions, especially mosque donations. The benefits of this research are input in making legal regulations for governments, banks, donor agencies, anti-corruption organizations, and international anti-terrorist money laundering organizations. The results of this study can be applied to religious donation institutions (especially mosque donations) around the world and become scientific input that can prevent the public from being deceived in donating funds to religious institutions. Design/methodology/approach - This study uses a case study approach in several mosques in Indonesia, and data collection is done through participant observation, in-depth interviews, and documentation. Findings - This study found several types of potential FML in mosque donations and several controls to prevent it Originality - This is the first study to identify the potential for FML (Fraud and Money Laundering) and design controls to prevent FML in mosque donation institutions. The results of this study are important and urgent to be applied in religious donation institutions, especially mosques because the way people donate is growing, accompanied by technological advances. This incident was accompanied by the development of models and technologies used by FML actors. The FML case involves state officials, mosque administrators, the general public, and international terrorists. Researchers designed this control by identifying FML first and then developing controls to prevent identified FML. It is a new method. Keywords: Fraud and Money Laundering, Control, Mosque Donation Share Link | Plain Format | Corresponding Author (Khozin Arief)

106	Islamic social finance	ABS-71
The Influence of ZIS, GDP, Inflation, and Population on Unemployment in Indonesia: VECM Approach Rohmatul Farohah Kholison, Nur Zakiya Hafizhah, Lailatul Hikmah Universitas Airlangga Abstract This study analyzes the short-term and long-term impacts of Zakat, Infaq, and Sadaqah (ZIS), Gross Domestic Product (GDP), inflation, and population on unemployment rates in Indonesia using the Vector Error Correction Model (VECM). Utilizing quarterly data from the first quarter of 2011 to the fourth quarter of 2023 (2011Q1-2023Q4), the results indicate that, in the short term, ZIS, GDP, inflation, and population do not significantly affect unemployment. ZIS funds are primarily directed towards consumptive programs- GDP growth does not immediately create new jobs- moderate inflation does not influence short-term hiring decisions- and population growth requires time for labor market adjustments. However, in the long term, ZIS and GDP have a negative and significant effect on unemployment, reducing it through productive programs and sustained economic growth. Conversely, inflation and population exhibit a positive and significant impact on long-term unemployment, increasing it due to economic uncertainty from high inflation and disproportionate population growth relative to job creation. This study underscores the importance of shifting policies towards productive ZIS utilization, investing in labor-intensive sectors, controlling inflation, and creating employment opportunities to address structural labor market challenges. Keywords: Unemployment, Zakat Infaq and Sadaqah (ZIS), Gross Domestic Product (GDP), Inflation, Population Growth, Vector Error Correction Model (VECM) Share Link | Plain Format | Corresponding Author (Rohmatul Farohah Kholison)

107	Islamic social finance	ABS-134
PRODUCTIVE WAQF IN A MODEL OF COMMUNITY EMPOWERMENT FOR NATURAL DISASTER SURVIVORS Rita Yuliana, Dalila Daud, Jamila Tri Rahayu Ningrum Accounting Department, Faculty of Economics and Business, Universitas Trunojoyo Madura Faculty of Accountancy and Accounting Research Institute, Universiti Teknologi MARA Abstract Purposes: The productive waqf is a new strategy for overcoming empowerment challenges from an Islamic perspective. This research aims to develop an empowerment model in productive waqf, especially for disaster survivors. Methods: This research is a qualitative study that applies the case study in Yayasan Dana Sosial Al Falah to see the application of productive waqf for disaster survivors from Semeru^s eruption in Candipuro, Lumajang. Results: The results reveal the business process of productive waqf for disaster survivors, as implemented by YDSF. The organization upholds values such as Care, Collaboration, and Dynamic-Professional Improvement, which align with the Islamic perspective, as stated in QS Al Baqarah no 267. Conclusion and suggestion: The productive waqf is a suitable solution for empowering disaster survivors. The waqf program manager collaborates with the beneficiaries, professionals, and other social institutions. The next topic to be improved is accountability regarding this program because the beneficiaries are not just disaster survivors but also benefactors. Besides, to improve this program, the government still needs to support it. Keywords: Productive waqf, community empowerment, Islamic perspective Share Link | Plain Format | Corresponding Author (Rita Yuliana)

108	Management accounting	ABS-14
The Role of BI-Rate Moderation on the Impact of Non Performing Financing on Financial Performance of Islamic Banks in Indonesia Yanah, Bambang Tjahjadi Universitas Airlangga Abstract This study aims to investigate weather non-performing financing influences the financial performance of Islamic banks and the role of BI-rate moderation on the impact of non-performing financing on the financial performance of Islamic bank in Indonesia. The population in this study is Islamic banks in Indonesia, the sampling technique used is purposive sampling. The data analysis tool uses moderation regression with the help of S.T.A.T.A software version 17. The results show................ Keywords: NPF, Financial Performance, BI-Rate Share Link | Plain Format | Corresponding Author (Yanah Yanah)

109	Management accounting	ABS-62
STRATEGIC CSR AND DEI: BOOSTING INNOVATION AND LEGITIMACY THROUGH SYSTEMATIC LITERATURE REVIEW Prima Ayu Novita Junianto, Anak Agung Gde Satia Utama Accounting Department Airlangga University Abstract In the contemporary corporate landscape, the integration of Corporate Social Responsibility (CSR) and Diversity, Equity, and Inclusion (DEI) has emerged as a strategic imperative for fostering sustainable growth and enhancing organizational legitimacy. This paper delves into the intricate relationship between CSR and DEI, employing a multidimensional analytical framework that combines an exhaustive literature review with quantitative and qualitative empirical data. Our research aims to dissect the mechanisms through which CSR initiatives can serve as catalysts for advancing DEI within corporate entities and, conversely, how diverse and inclusive environments can augment the effectiveness and authenticity of CSR endeavors. The findings reveal a symbiotic relationship where CSR policies, when strategically aligned with DEI principles, not only promote ethical business practices but also lead to the creation of more inclusive workspaces. This dual enhancement facilitates innovation, drives employee engagement, and fosters stronger community relations. However, the integration process is fraught with challenges such as superficial compliance, tokenism, and resistance to change, necessitating robust governance frameworks and leadership commitment. The paper identifies critical success factors for the effective convergence of CSR and DEI, including the establishment of clear accountability mechanisms, continuous stakeholder engagement, and the implementation of comprehensive diversity training programs. Furthermore, it underscores the importance of embedding DEI considerations into the core CSR strategies, thereby ensuring that diversity and inclusion are not mere adjuncts but integral components of corporate social responsibility. Our analysis extends to the broader societal implications, suggesting that corporations with a genuine commitment to CSR and DEI are better positioned to address systemic inequalities and contribute to societal well-being. By proposing a model that integrates CSR and DEI at both strategic and operational levels, this paper provides actionable insights for policymakers, corporate leaders, and practitioners seeking to harness the full potential of these paradigms. The research concludes that an integrated approach not only enhances corporate performance but also generates substantial social capital, thus aligning business objectives with broader societal goals. Keywords: Corporate Social Responsibility, Diversity, Equity, Inclusion, Sustainable Growth,Organizational Legitimacy Share Link | Plain Format | Corresponding Author (Prima Ayu Novita Junianto)

110	Management accounting	ABS-77
Moderating Effects of Managerial Ability on the Nexus Between Stock Prices and Firm Investments Aang Kunaifi, Dian Agustia Faculty of Economic and Business, Airlangga University Jl. Airlangga No.4-6, Surabaya City 60115, Indonesia Abstract This research investigated the moderating effects of managerial ability on the nexus of stock price and firm investments. Data for this study were collected from Indonesian-listed firms in the capital market from 2016 to 2020. The fixed-effect panel data model with the least square dummy variable was applied. The results reveal that managerial ability moderates the effect of stock prices on firm investments. Findings of this study have managerial and theoretical implications for firms^ investment decision-making. Managerial capability is an important factor that influences the use of stock market information in firm investment decision-making, which is consistent with the managerial learning hypothesis. Keywords: managerial ability- firm investment- managerial learning hypothesis- stock price information Share Link | Plain Format | Corresponding Author (Aang Kunaifi)

111	Management accounting	ABS-110
Enhancing SME Growth through Management Accounting: A Systematic Review of Barriers and Future Directions Yana Ermawati (a), Dian Agustia (b*), Noorlailie Soewarno (b) a) Department of Accounting, Faculty of Economics and Business, Airlangga University, Surabaya, Indonesia and Department of Accounting, Faculty of Economics and Business, Yapis Papua University, Papua, Indonesia b*) Department of Accounting, Faculty of Economics and Business, Airlangga University, Surabaya, Indonesia b) Department of Accounting, Faculty of Economics and Business, Airlangga University, Surabaya, Indonesia Abstract Small and Medium Enterprises (SMEs) are key drivers of the global economy, yet they often face various barriers that hinder their growth. Management Accounting Practices (MAP) is an essential tool for improving efficiency and supporting strategic decision-making in SMEs. This study conducted a systematic review of the existing literature to explore the role of MAP in enhancing SME growth, with a focus on barriers faced and future directions. Findings suggest that SMEs often experience limitations in access to technology, managerial training, and financial resources, which slow down the adoption of advanced MAP practices. However, innovations such as digital accounting, big data, and sustainability accounting are identified as potential solutions to accelerate SME growth. In addition, policy support and collaboration with financial institutions will be key in helping SMEs overcome these barriers. This study offers important guidance for practitioners and policymakers in maximizing the potential of MAP to drive sustainable growth in SMEs. Keywords: Management Accounting, SMEs, Growth, Systematic Review, Barriers, Future Innovations Share Link | Plain Format | Corresponding Author (Yana Ermawati)

112	Management accounting	ABS-111
Implementation of Green Accounting, Green Commitment, Green Competitive Advantage and Sustainability Performance: Evidence from Local Wisdom-Based MSMEs Utami Puji Lestari (a*), Ni Made Sri Wardani, Tetty Rimenda, Ali Fatin Praworo Politeknik Negeri Jakarta Abstract Most companies, including Micro, Small, and Medium Enterprises (MSMEs), are more concerned about environmental aspects as some business activities could contribute to environmental damage. Companies then commit to sustainable development that focuses not only on short-term profit but also on economic, social, and environmental aspects. This study aims to analyze the implementation of green accounting, green competitive advantage, and sustainable performance of MSMEs of Baduy Community, one tribe that runs their business based on local wisdom. The data are collected through survey questionnaires of 42 respondents. This study uses quantitative analysis with a three-box method. The study^s findings indicate that the implementation of green accounting of MSMEs of Baduy Community is at a moderate level, the same as the green commitment. Most of the MSMEs of Baduy Community have a high level of green competitive advantage and sustainability performance. Keywords: Green Accounting- Green Competitive Advantage- Sustainability Performance Share Link | Plain Format | Corresponding Author (Utami Puji Lestari)

113	Management accounting	ABS-121
ESG and Performance: Evidence from Food and Beverage Sector Munawwaratul Khasanah (a), Tito IM. Rahman Hakim(a*)- & Prasetyono (a) a) Accounting Department, Faculty of Economics and Business, Universitas Trunojoyo Madura Abstract Purposes: This research aims to analyze the influence of environmental, social, and governance disclosure on the financial performance of food and beverage subsector companies listed on the Indonesian Stock Exchange from 2018 to 2022. Methods: The research subjects were food and beverage subsector companies, and 35 observation data were selected using a purposive sampling method. The analysis tool used was Stata 14 software. Results: The result of the research showed that environmental, social, and governance disclosure had no significant influence on financial performance in the food and beverage subsector. Conclusion and suggestion: Disclosure of non-financial data does not affect the financial performance of food and beverage subsector companies, meaning that investors only consider it as additional information, so it is less considered by stakeholders when determining investment decisions in the company. The findings of this research verify that the quality of ESG disclosure in Indonesia is still low due to a lack of government regulation, so companies tend to disclose only modestly and not comprehensively in their core business strategies. So, it is recommended that companies, stakeholders, and the government jointly consider and place more focus on the importance of environmental, social, and governance disclosures. Keywords: environmental- financial performance- food and beverage- governance- social Share Link | Plain Format | Corresponding Author (Tito IM. Rahman Hakim)

114	Marketing management	ABS-11
Impact of Augmented Reality Mobile Application on Customer^s Intention to buy in Online Shopping: A systematic literature review. Ajlal Haider (a*), Dr. Gancar Candra Premananto (b), Dr. Dien Mardhiyah (c) Zarina (d), Dr. Nasir Ahmad Zargar (e) Department of Management, Faculty of Economics and Business, Airlangga University, Surabaya Indonesia Abstract This systematic analysis synthesizes information from 100 academic papers published between 2000 and 2023 to examine how Augmented Reality (AR) technology affects consumer behavior in e-commerce. Augmented reality (AR) has the ability to completely transform online retail by increasing customer engagement, contentment, and purchase intentions. AR does this by superimposing digital features over a physical purchasing environment. By providing immersive and interactive shopping experiences, such virtual try-ons and 3D product representations, which strengthen emotional ties with companies and enhance the amount of time spent on e-commerce platforms, the review shows how augmented reality (AR) dramatically increases consumer engagement. Additionally, by lowering perceived risks and ambiguity, these features increase consumer confidence and increase buy intentions. The capacity of AR to fulfil both hedonic (pleasure-driven) and utilitarian (functionality-driven) consumer goals demonstrates its dual appeal. In addition to offering useful advantages like precise product visualization, which is critical for sectors like fashion and home interior. the technology also makes shopping more pleasurable. Despite these benefits, the analysis notes that there are still a number of major obstacles to AR^s mainstream acceptance, such as consumer opposition, privacy and security issues, and technology limitations. Among the strategic suggestions include making investments in excellent, user-friendly augmented reality applications, giving data privacy top priority, and educating consumers to lessen opposition. Future studies should examine how augmented reality (AR) affects customer loyalty over the long run, how it may be used in developing countries, and how to get beyond the obstacles that have been found. This article emphasizes how augmented reality has the potential to revolutionize e-commerce by fostering more effective, enjoyable, and engaging online purchasing experiences Keywords: intention to buy, Augmented Reality, E-commerce, Consumer Behavior, Technology Acceptance Model, Purchase Intentions Share Link | Plain Format | Corresponding Author (AJLAL HAIDER)

115	Marketing management	ABS-48
The Role of Corporate Social Responsibility in The Relationship among Brand Image, Customer Engagement, and Sustainable Purchase Intention Derrick Xi (a), Celine Praistia Gunawan (b), Adelina Proboyo (c*) a), b), c) School of Business and Management, Petra Christian University Siwalankerto 121-131 *adelina[at]petra.ac.id Abstract This research investigated the factors influencing sustainable purchase intention in IKEA^s operations in Indonesia as an emerging market, focusing on the interplay between brand image, corporate social responsibility, and customer engagement. The study aimed to provide insights on aligning economic goals with environmental and social responsibilities to influence consumer decisions in the context of sustainable furniture retailing. The furniture industry has a significant impact on society and the environment-from resource consumption and manufacturing to disposal-making it a critical subject for sustainability research, especially as rising concerns push companies toward adopting sustainable practices. Throughout this research, a quantitative approach was employed, utilizing questionnaires distributed only to people who have visited IKEA^s retail outlets in Indonesia and have used IKEA^s furniture products for the past six months. The researchers have identified a positive direct impact of corporate social responsibility on sustainable purchase intention. However, corporate social responsibility fails to moderate the impact of brand image on customer engagement and sustainable purchase intention in the furniture industry. This research offers valuable insights into sustainable retail strategies, contributing to the understanding of how furniture retailers should focus on promoting their corporate social responsibility initiatives to drive consumers^ purchase intention while addressing environmental, social, economic, and ethical concerns. Keywords: Brand image, Corporate social responsibility, Customer engagement, Sustainable purchase intention Share Link | Plain Format | Corresponding Author (Adelina Proboyo)

116	Marketing management	ABS-49
The Dynamics of Boycott Intentions Toward Israeli Products: A Quantitative Analysis of Psychological Influences and the Moderating Role of Celebrity Trendsetters and Skeptical Opinions Hani Khairo Amalia (a*), Amalia Masruroh (b), Ririn Tri Ratnasari (c) (a) Faculty of Economics and Business, Universitas Airlangga, Airlangga, Kec. Gubeng, Surabaya *hani.khairo.amalia-2023[at]feb.unair.ac.id (b) Faculty of Economics and Business, Universitas Airlangga, Airlangga, Kec. Gubeng, Surabaya (c) Faculty of Economics and Business, Universitas Airlangga, Airlangga, Kec. Gubeng, Surabaya Abstract This study employs a quantitative approach to examine the influence of psychological factors-Subjective Norms, Animosity, and Perceived Efficacy-on the intention to boycott Israeli products among Muslim consumers in Indonesia. Data from 172 respondents were analyzed using the SEM-PLS method. Results reveal that Perceived Efficacy has the most significant impact on the intention to boycott, highlighting the critical role of individuals^ beliefs in the effectiveness of their actions. Animosity also strongly influences boycott intentions, surpassing the effect of Subjective Norms. While this study uniquely introduces Celebrity Trend-setters and Skeptical Opinions as potential moderators-factors not extensively explored in prior research-neither demonstrated significant effects on the relationship between psychological variables and boycott intentions. The mediation analysis shows that Perceived Efficacy and Animosity significantly mediate the relationship between psychological factors and boycott intentions. These findings suggest that efforts to enhance boycott intentions should focus on strengthening consumers^ beliefs in their efficacy and addressing animosity sentiments. Businesses should prioritize transparent communication about the positive impacts of their products, while government initiatives should aim to educate the public on the effectiveness of boycotts. Keywords: Boycotts- SEM- Subjective Norms- Animosity- Perceived Efficacy Share Link | Plain Format | Corresponding Author (Hani Khairo Amalia)

117	Marketing management	ABS-58
The Impact of Service Quality, Online Reviews, and Hotel Attributes on Decision to Stay with Consumer Trust as Mediating Variable Ni Putu Sri Rejeki Panca Dewi Faculty of Economics and Business, University of Airlangga, Surabaya, Indonesia Abstract The increasing competition in the hospitality industry has pushed hotels to adapt by improving service quality, managing online reviews, and enhancing hotel attributes to attract guests. These elements act as key factors in guests^ final booking decisions. The hotel market, especially in Bali, is highly competitive, offering numerous options to consumers. This research focuses on Azana Boutique Hotel in Denpasar, which faces challenges in meeting its occupancy targets. This study aims to determine the effect of service quality, online reviews, and hotel attributes on guests^ decisions to stay. Additionally, the research explores how consumer trust mediates the relationship between these factors and the decision-making process. The study hypothesizes that higher service quality, positive online reviews, and attractive hotel attributes positively influence guests^ decisions to stay. Furthermore, it is proposed that consumer trust strengthens these relationships. Data were collected from a sample of hotel guests, and the results were analyzed using Structural Equation Modelling (SEM). The findings indicate that service quality, online reviews, and hotel attributes significantly impact guests^ decisions, with consumer trust as mediating factor. Keywords: service quality, online reviews, hotel attributes, consumer trust, decision to stay, Bali hospitality industry Share Link | Plain Format | Corresponding Author (Ni Putu Sri Rejeki Panca Dewi)

118	Marketing management	ABS-76
WHO CONCERN MORE: GREEN SKEPTICISM AND GREEN PURCHASE INTENTION ON GENDER PERSPECTIVE. RIKA PROMALESSY 1)2), TANTI HANDRIANA 1), ALVI FURWANTI ALWIE 2), VERA OKTARI3)4), RENNY WULANDARI3)5) 1) Department of Management, University of Airlangga, Indonesia 2) Department of Management, University of Riau, Indonesia 3) Department of Accounting, University of Airlangga, Indonesia 4) Department of Accounting, University of Riau, Indonesia 5) Department of Accounting, University of Panca Bhakti, Indonesia Abstract This research aims to look at the impact of environmental concerns through consumer green skepticism on purchasing intentions for green products which is linked to a gender perspective. Data was obtained through a survey using a questionnaire adapted from previous research. There were 697 samples in this study and were then tested using SEM PLS. This research succeeded in showing that environmental concern influences green purchase intention and green skepticism. Green skepticism also influences green purchase intention. Green skepticism is able to mediate the influence of environmental concern on green purchase intention. In addition, this research shows how men have a higher skepticism than women, but the opposite is true when it comes to behavior reflected in purchase intentions. This research is the first study that uses a gender value-belief-norm theory approach which links environmental concern, green skepticism, and green purchase intention Keywords: Environmental Concern, Green Skepticism, Green Purchase Intention, Gender Value-Belief-Norm Theory. Share Link | Plain Format | Corresponding Author (Rika Promalessy)

119	Marketing management	ABS-82
ARTIFICIAL INTELLIGENCE: A NEW INFLUENCE ON MARKETING BEHAVIOR Aries Kurniawan, Sri Hartini, Masmira Kurniawati, Candraningrat, Adrianus Aprilius Doctor of Management Science Program, Faculty of Economics and Business, Universitas Airlangga Abstract Purposes: One of the objectives of this study is to understand how Artificial Intelligence (AI) is integrated into marketing strategies and how AI can enhance data analysis and consumer insights. Methods: To analyze organizations and structures accurately and comprehensively, SLR is the preferred method to identify existing research gaps. Results: The results of this study show that the integration of AI in Marketing Management has grown significantly over the past 39 years, as evidenced by the increasing number of publications in Scopus. AI enhances data analysis and consumer insights, and key applications such as recommendation systems and sentiment analysis have been identified. However, the study also highlights the importance of addressing ethical concerns such as privacy, bias, and transparency in the use of AI in marketing Conclusion and suggestion: AI plays a crucial role in marketing management, driving significant advancements in business strategies and customer engagement. However, its application in the cultural sector remains limited due to challenges related to creativity and resource constraints. Future research should focus on exploring AI^s potential in various fields, such as education and healthcare, while addressing ethical concerns, privacy, and transparency. Interdisciplinary collaboration is also necessary to fully maximize the benefits of AI. Keywords: Artificial Intelligence, Marketing, Management, Bibliometric Study, Systematic Review Share Link | Plain Format | Corresponding Author (Aries Kurniawan)

120	Marketing management	ABS-94
Improving MSMEs Competitive Advantage and Performance by Adapting E-commerce and Social Media Marketing Based on Technological Frames of References RA Nurlinda Eka Bertuah Ari Anggarani Winadi Prasetyoning Tyas Faculty of Economics and Business, University of Esa Unggul Abstract Purposes: MSMEs face challenges in making optimal use of digital technologies such as e-commerce and social media marketing to improve their competitiveness and business performance. This research aims to develop and test a model that explains the relationship between Technological Frames of References (TFR), e-commerce adoption, social media marketing, competitive advantage and MSME performance. Methods: A quantitative approach using survey methods was used to collect data from MSMEs in the JABODETABEK region that have adopted digital technology. Analysis was carried out using structural equation modelling (SEM) with Smart PLS to test the relationship between variables. Results: The research results show that TFR have a significant influence on e-commerce adoption and social media marketing, while e-commerce adoption has a significant influence on competitive advantage and MSME performance. Competitive advantage is shown to significantly improve MSME performance. Social media marketing has a significant impact on competitive advantage, but not on MSME performance. TFR indirectly affect competitive advantage through e-commerce adoption and social media marketing. TFR have an indirect effect on MSME performance through e-commerce adoption but not through social media marketing. Conclusion and suggestion: The implications of this research show the importance of technological literacy in promoting the adoption of e-commerce and social media marketing, and how the right digital strategy can help MSMEs build sustainable competitive advantage. This study also highlights the need for further research into the role of mediator or moderator variables that may influence the relationship between social media marketing and MSME performance. Keywords: Competitive Advantage, E-commerce Adoption, MSME Performance, Social Media Marketing, Technological Frames of References Share Link | Plain Format | Corresponding Author (RA Nurlinda)

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