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1	Economic Welfare in Terms of Islamic Perspective	ABS-8
Zakat on Shares: Strategies for Optimizing Zakat Collection from the Securities Sector (Survey on Health and Industry Listed on the Indonesia Stock Exchange) Sri Fadilah, Epi Fitriah, Nopi Hernawati, Sintiya Sustika, Hasan Nasrullah Department of Accounting, Faculty of Economics and Business, Bandung Islamic University Abstract The purpose of this study is to determine and calculate stock zakat as a strategy to optimize zakat collection. The background of the research stems from the significant gap between zakat potential and actual collection in Indonesia. With the zakat potential estimated at hundreds of trillions of rupiah, actual realization remains low. This study explores zakat on shares as an alternative source to increase zakat collection. Theoretical frameworks applied include agency theory and entity theory. A descriptive survey method was used, targeting companies in the health and technology sectors listed on the Indonesia Stock Exchange. The data collection technique used is documentation, specifically financial statements as of December 31, 2023. A total of 59 companies were analyzed. The study calculated stock zakat using several accounting-based methods including Net Asset, Entitlement, and Net Profit approaches. The findings show that zakat on shares is a promising new potential source of zakat, with significant value found in both health and technology sectors. The total zakat potential identified was over IDR 4 trillion, with a per-share zakat index value of IDR 19.64. These results provide a reference for zakat institutions and policymakers in developing more effective and targeted zakat collection strategies, particularly through corporate compliance and sharia-based financial mechanisms. Keywords: Social Responsibility, Zakat, Corporate Zakat, Share Zakat Share Link | Plain Format | Corresponding Author (Sri Fadilah S.E., M.SI., Ak., CA., ACPA.)

2	Economic Welfare in Terms of Islamic Perspective	ABS-15
Data-centric risk management practices: A comparative study between Brunei and Indonesia PUPUNG PURNAMASARI Universitas Islam Bandung Abstract This paper examines the impact of Women in Board (WIB) on the earnings per share (EPS) of banks in Indonesian and Bruneian from 2010 to 2022, specifically examining the moderating role of Cybersecurity Disclosure (CSD) in this relationship. Through manual content analysis of annual reports from Indonesian and Bruneian banks and regression analysis, this study assesses the influence of WIB on bank performance, focusing on the interplay with CSD. Key control variables include audit quality, financial leverage, bank age, and size. Results show a negative correlation between WIB and EPS, indicating that increased representation of women on boards does not necessarily equate to improved financial outcomes, potentially reflecting deeper systemic issues. Conversely, a positive interaction between WIB and CSD on EPS was found, suggesting that robust cybersecurity practices can counteract the negative financial impacts of board gender diversity. Despite this positive interaction, the predominant relationship between WIB and EPS remains negative, highlighting the complex nature of gender dynamics in corporate governance. This study uniquely combines the examination of gender diversity and cybersecurity practices in the financial sector, offering fresh perspectives on how these elements together affect corporate governance and financial performance. This research underscores the importance of considering cybersecurity as a strategic factor that can positively influence the financial repercussions of board diversity. Keywords: Gender dynamics, financial performance, cybersecurity disclosure, EPS, Indonesian and Bruneian. Share Link | Plain Format | Corresponding Author (PUPUNG PURNAMASARI, S.E., M.SI., AK., CA.)

3	Economic Welfare in Terms of Islamic Perspective	ABS-19
Strengthening MSmes Through The Utilization of Artificial Intelligence (Ai) Towards Halal and Green Economy Atie Rachmiatie, Aning Sofyan, Respitawulan Universitas Islam Bandung Abstract The Community Service Program on strengthening micro, small, and medium enterprises (MSMEs) in Bandung Regency with artificial intelligence (AI) towards a halal and environmentally friendly economy is an important strategic priority for UNISBA. This is because MSMEs are the backbone of the national economy to increase income and create jobs. The main problems faced by MSME managers include limited access to digital technology, minimal awareness of halal products, and environmentally friendly businesses. For this reason, a program is needed to strengthen digital literacy, introduce Artificial Intelligence (AI) for business efficiency, adopt technology, sharia-based finance, and develop a halal ecosystem and green economy. The method used is the Asset-Based Community Development (ABCD) approach through workshops, technical assistance, and Pentahelix collaboration between academics, government, society, and the media. The expected output is an increase in the competence of actors and the quality of MSMEs in financial management, digital marketing, halal certification, and environmentally friendly product packaging. In addition, this program is also oriented towards the formation of a cross-party coordination forum and the organization of MSME exhibitions as a sustainable effort to increase the competitiveness of the MSME sector. The results of the community service program showed a significant increase in knowledge, understanding and awareness among participants regarding the use of AI in digital promotion, waste management, halal certification and AI-based social media content creation. Keywords: Strengthening MSMEs- Artificial Intelligence (AI)- Digital Technology- Halal & Green Economy- Technical Assistance Share Link | Plain Format | Corresponding Author (Atie Rachmiatie)

4	Economic Welfare in Terms of Islamic Perspective	ABS-20
Sharia Economy Based Islamic Boarding School Management Model to Strengthen the Independence of Students Intan Nurrachmi, Panji Adam Agus Putra,Putri Azzahra, Muhammad taufik Universitas Islam Bandung Abstract In today^s modern era, Islamic boarding schools are required not only to become religious educational institutions, but also to be able to instill Islamic values comprehensively. This includes learning about worship, morals, and social ethics in community life. The management of Islamic boarding schools must also be integrated with other sectors, especially the economy, in order to encourage the creation of student independence in meeting their living needs independently and sustainably. This study aims to examine the collaboration between pesantren management and sharia economic principles in fostering student independence at the At-Tamur Islamic Boarding School. This study uses a qualitative method with a case study approach. Data collection techniques are carried out through field observations, in-depth interviews with caregivers, teachers and students, distribution of questionnaires, and analysis of related documents including pesantren profiles from websites or other sources. The results of the study show that the combination of structured pesantren management and the application of sharia economics is able to create a learning climate that is conducive to the development of students^ potential. Some of the excellent programs that support this independence include sharia-based cooperatives, Islamic entrepreneurship training, and financial management according to Islamic principles. This collaboration has been proven to not only improve the financial capabilities of the students, but also strengthen their character to be in harmony with Islamic values such as trust, honesty, and responsibility. Keywords: Islamic Boarding School Management, Sharia Economics, Student Independence Share Link | Plain Format | Corresponding Author (Intan Nurrachmi Nurrachmi)

5	Economic Welfare in Terms of Islamic Perspective	ABS-22
Implementation of Business Digitalization through E-Commerce by Business Actors (Jam^iyyah Persis Banjaran) Asri Suangga, Rini Lestari*, Rudy Hartanto, Andhika Anandya, Edi Sukarmanto, Nazma Nur Annisa, Almira Khayyira Tsarwah Accounting Study Program, Faculty of Economics and Business Universitas Islam Bandung Bandung, Indonesia Abstract Jam^iyyah PC Persis Banjaran was founded with the vision ^The realization of Al-Jama^ah which has excellence and exemplary implementation of the Al-Qur^an and As-Sunnah in the fields of Education, Da^wah, Social Community and Economics by 2030.^ To realize this vision, one of the areas of social and economic work is to encourage members, congregations and people to develop Islamic business/commerce, so that successful businessmen emerge in their fields. One of the main challenges faced by business actors within the Jam^iyyah Persis Banjaran is the digitalization of businesses in the era of the Fourth Industrial Revolution. Business operators are struggling to adapt and are at risk of being left behind by the rapid advancement of the digital economy. Previously, business operators had received guidance on the use of digital financial applications. This year, it is time for entrepreneurs to be guided toward ^going digital,^ not only in financial record-keeping and reporting but also in all business activities, including operations and marketing. The Community Partnership Program initiated by LPPM Unisba through business digitalization mentoring and training activities, specifically in selling through marketplaces/e-commerce, is expected to provide the best solution to the challenges faced by business operators of Jam^iyyah Persis Banjaran. Through mastery of the marketplace, digital transaction recording, and the application of ethical business practices, small businesses have the opportunity to increase their competitiveness and stand on equal footing with larger businesses. Therefore, every small step toward digitalization is a significant investment in the future of a more sustainable. Keywords: Online Selling, Business Digitalization, Business Actors of PC Persis. Share Link | Plain Format | Corresponding Author (Rini Lestari)

6	Economic Welfare in Terms of Islamic Perspective	ABS-23
Islamic Financial Portfolio Guidance for PKK Women: A Case Study from Kadungora, Indonesia Yayat Rahmat Hidayat, Nanik Eprianti, M. Andri Ibrahim, Popon Srisusilawati Department of Islamic Banking, Faculty of Sharia, Universitas Islam Bandung Abstract Many residents of Kadungora Village continue to use informal financial services such as arisan (rotating savings groups) and loan sharks, which carry risks of fraud and high interest rates. This situation is caused by limited information about Islamic financial products such as deposits, rahn (Islamic pawning), Islamic stocks, and other sharia-compliant financial instruments. To improve the understanding and utilization of Islamic financial portfolios among the Kadungora Village community, training and mentoring on Islamic financial products and portfolios are needed, particularly targeting members of the PKK (Community Women Leaders), who represent the local community. This study aims to evaluate the effectiveness of the training and mentoring activities. The method used is the paired sample t-test using SPSS 23 to compare the pretest and posttest scores. The test was conducted to determine whether there was an increase in posttest scores compared to pretest scores, in order to assess the success of the training and mentoring programs. The results of the paired sample t-test showed a sig. (2-tailed) value of 0.000, which is less than 0.05. This indicates a statistically significant difference between the average pretest and posttest scores at the 95% confidence level. The average posttest score was 78.75, which was higher than the average pretest score of 57.50. Thus, it can be concluded that there is a significant difference between the pretest and posttest scores, with a clear increase in the posttest average, indicating the success of the training and mentoring activities. Keywords: Sharia Financial Literacy, Community Mentoring, Islamic Financial Product Share Link | Plain Format | Corresponding Author (YAYAT RAHMAT HIDAYAT)

7	Economic Welfare in Terms of Islamic Perspective	ABS-24
TECHNICAL GUIDANCE AND IMPLEMENTATION OF HALAL CERTIFICATION FOR ASPAMI MSMES: INCREASING COMPETITIVENESS AND HALAL AWARENESS OF PRODUCTS Kiki Zakiah(a*), Anne Ratnasari(b), Nurul Chotidjah(c), Sri Suwarsi(d), Tia Muthiah Umar(e), Dadi Ahmadi(f), Adam Truedy Male(g) a)Ilmu Komunikasi, Universitas Islam Bandung, Jawa Barat 40116, Indonesia *kikizakiahdarmawan[at]gmail.com b)Ilmu Komunikasi, Universitas Islam Bandung, Jawa Barat 40116, Indonesia c)Hukum, Universitas Islam Bandung, Jawa Barat 40116, Indonesia d)Manajemen, Universitas Islam Bandung, Jawa Barat 40116, Indonesia e)Ilmu Komunikasi, Universitas Islam Bandung, Jawa Barat 40116, Indonesia f)Ilmu Komunikasi, Universitas Islam Bandung, Jawa Barat 40116, Indonesia g)Ilmu Komunikasi, Universitas Islam Bandung, Jawa Barat 40116, Indonesia Abstract The halal industry continues to show rapid growth at the global level, including in Indonesia, in line with increasing public awareness of the importance of sharia-compliant products. Micro, Small, and Medium Enterprises (MSMEs) play an important role in encouraging the development of this sector, although they still face various obstacles, especially related to the understanding and implementation of halal certification. This Community Service Activity (PKM) is designed to strengthen the knowledge and skills of MSME actors in managing halal-based businesses through training and technical assistance. The activities carried out include socialization, training, Focus Group Discussion (FGD), technical guidance, and monitoring and evaluation of 30 food and beverage MSME actors who are members of ASPAMI. The results of the activity showed a significant increase in the aspect of understanding and implementing halal certification, which was evidenced by the Wilcoxon test between pretest and posttest scores. Furthermore, this program also helps strengthen the competitiveness of MSMEs both in the domestic and global markets by educating on halal raw material supply chain mapping and halal marketing strategies. The sustainability of this activity is expected to be able to encourage more MSMEs to adopt halal principles, as well as strengthen the national halal ecosystem. Keywords: Halal certification- MSMEs- technical guidance- halal marketing- halal industry. Share Link | Plain Format | Corresponding Author (Kiki Zakiah)

8	Economic Welfare in Terms of Islamic Perspective	ABS-26
Digital Transformation of Productive Waqf: Insights from Indonesia and Brunei Darussalam PANJI ADAM AGUS PUTRA, RABIATUL ADWIYAH, MAMAN SURAHMAN Universitas Islam Bandung Abstract This International Collaborative Community Partnership Program (PKM-KLN) aims to explore and strengthen the potential of productive waqf as an instrument for empowering community economies in the digital era, using case studies from two countries: Indonesia and Brunei Darussalam. As a form of Islamic philanthropy, waqf plays a significant role in supporting sustainable development. However, its implementation still faces several challenges, including low public awareness, inefficient management, and suboptimal utilization of digital technology. Through cross-country academic collaboration, this program seeks to promote waqf governance that is adaptive to technological advancements. The activities were carried out through discussions and direct observations at two main locations: Sinergi Foundation in Indonesia and Universiti Islam Sultan Sharif Ali (UNISSA) in Brunei Darussalam. In Indonesia, Sinergi Foundation has been recognized for effectively utilizing social media platforms such as Instagram, Facebook, and YouTube to raise public awareness of waqf, as well as for its use of an internal Customer Relationship Management (CRM) application to manage waqf data. In Brunei, waqf is centrally managed by the government under the supervision of Islamic law based on the Shafi^i school of thought. The results of this program highlight the need to integrate digital technology into waqf management systems in both countries, and emphasize the importance of collaboration among religious institutions, governments, and academic entities in creating transparent, accountable, and sustainable waqf governance. Keywords: Productive-Waqf, Digital-Era, Economic-Empowerment, Waqf-Governance, International-Collaboration Share Link | Plain Format | Corresponding Author (Panji Adam Agus Putra, S.Sy., M.H)

9	Economic Welfare in Terms of Islamic Perspective	ABS-33
Developing Circular Economy-Based Entrepreneurship in the Livestock Group (Poktan) ^Mandiri^ with Waste Bank Establishment and Maggot Cultivation Puti Renosori, Endang Prasetyaningsih, Hirawati Oemar, Adzani Sofyanti, Dita Syawalia, Rina Nurbaniah Universitas Islam Bandung Abstract Waste management in Gunungleutik Village, Ciparay District, Bandung, Indonesia all this time includes three steps: collection, transportation, and disposal. The residents still mixed all kinds of garbages before disposing of it in their individual trash bins. The garbages are subsequently transported once a week to the Final Waste Disposal Site. However, it frequently delays from the appointed time, resulting in a bad smell, attracting flies, and causing discomfort for surrounding inhabitants. On the other hand, the village^s Livestock Group (Poktan) ^Mandiri^ wishes to manage waste by implementing a circular economy concept through entrepreneurship. However, they lack appropriate skills and support facilities. As a result, education is required for the Livestock Group (Poktan) ^Mandiri^ to address these two difficulties by converting local potential into productive and economically viable operations. This program seeks to raise environmental awareness, establish sustainable community-based companies, and enhance entrepreneurial abilities. The programs include waste bank training and maggot cultivation. Before and after training, a pretest and posttest were conducted to determine whether there was a change in participants^ knowledge about waste management. The results show that the average correct answers increase from 23.76% to 71.35% or increases 47.59%. This shows that participants^ knowledge increases significantly after the training. At the end of the program, the Livestock Group ^Mandiri^ established a waste bank and launched a prototype maggot cultivation initiative. This program has been successful in boosting community economic independence while also promoting environmental protection with circular economic principles. Keywords: Entrepreneurship, Waste Bank, Maggot Cultivation Share Link | Plain Format | Corresponding Author (Puti Renosori)

10	Economic Welfare in Terms of Islamic Perspective	ABS-34
Improving the Competitiveness of Food Products by MSMEs through Halal Certification Training in Cisaranten Kulon Village, Bandung City Nopi Hernawati, Dewi Rahmi, Nurhayati, Tiara Mustikasari Universitas Islam Bandung Abstract As the OIC member country with the highest GDP and the largest Muslim population in the world, Indonesia has enormous potential to become a global supplier of halal products. However, according to a report by the Ministry of Finance (2024), out of 65 million MSMEs in Indonesia, only 3% have halal certification. Challenges in obtaining halal certification include low literacy about halal certification, certification costs, and complex processes. These issues are closely related to the level of knowledge, skills, and capabilities of SME operators. This community service activity aims to enhance social inclusion and the sustainability of SME businesses in Cisaranten Kulon Village, Bandung City, West Java Province, through halal certification training. The community service is implemented in three main phases: coordination and socialization, halal certification training, and monitoring and evaluation, accompanied by participant guidance. A total of 33 participants attended the training, with 80% showing an increase in knowledge about halal concepts and the process of obtaining halal certification. Evaluation results indicate that 45% of participants successfully obtained halal certification and applied the halal logo on their product packaging. The implementation of this halal certification assistance and guidance program is expected to increase consumer confidence, provide assurance and certainty regarding the halal status of products, expand product distribution networks, add value to products, enhance marketing capabilities, and provide opportunities to access the global halal market in building a sustainable Islamic economic ecosystem, particularly at the Nisa House SME in Cisaranten Kulon Village, Bandung City. Keywords: MSMEs, Halal Certification training, Community Empowerment Share Link | Plain Format | Corresponding Author (Nopi Hernawati)

11	Economic Welfare in Terms of Islamic Perspective	ABS-55
Empowered Farmers: Hifdz al-Maal based financial management in the farmer community of Cibodas Village, Bandung Regency. Iwan Permana, Arif Rijal Anshory, Zia Firdaus Nuzula, Rabi Dzaky Ryzkullah Bandung Islamic University Abstract The source of income for farmers comes from plantation harvests with a time span of 3 (three) to 6 (six) months, which causes farmers to often take out loans during the waiting period for the harvest without paying attention to good financial management aspects. Often, the harvest results cannot cover the existing debts because they do not conduct accurate financial calculations, leading to detrimental impacts on the farmers^ families. One example of this is the farmer community in Cibodas Village, Bandung Regency, which will also be a partner in this research. The problems faced by partners are (1) Farmers do not have good financial insights according to Sharia, specifically regarding hifdz al-maal, (2) There is no ta^awun system among the farming community in case of bankruptcy, (3) The farmings does not have a financial management system based on hifdz al-maal. The solutions to address the issues above are (1) Providing training related to financial management based on hifdz al-maal, (2) Providing partners with skills in preparing financial cash flows, (3) Providing training related to the ta^awun system for farming communities in the event of bankruptcy according to the concept of hifdz al-maal. The output targets to be achieved include: publication in accredited national journals, dissemination at the Bandung Annual International Conference (BAIC), Intellectual Property (IP), publications in printed/electronic media, links to activity videos uploaded on YouTube. In general, the activities to be carried out are to improve community welfare through financial management for farmers in Cibodas Village, Pasirjambu, Bandung Regency. Keywords: Farmers, Empowered, Financial Management, Preservation of Wealth Share Link | Plain Format | Corresponding Author (Iwan Permana Iwan)

12	Economic Welfare in Terms of Islamic Perspective	ABS-56
Stakeholder Roles in Pentahelix Collaboration of Islamic Philanthropic Institutions (ZISWAF): A Comparative Study between Indonesia and Malaysia in Supporting Sustainable Economic Empowerment Neneng Nurhasanah, Udin Saripudin, Nandang Ihwanuddin, Junaidah binti Abu Seman, Muhammad Ridha Taufik Rahman, Nur Efendi, Irvan Nugraha, Sidik Ramdhan Arrasyid, Salma Nurul Fadhilah Universitas Islam Bandung Universiti Sains Islam Malaysia Universitas Islam Negeri Sunan Gunung Djati Bandung Rumah Zakat Abstract This research aims to examine the role of stakeholders in the pentahelix collaboration model within Islamic philanthropy institutions (ZISWAF) in supporting sustainable economic empowerment. Amid the increasingly complex socio-economic dynamics of society, the great potential of ZISWAF has not yet been fully optimized through strategic and collaborative management. Challenges such as weak synergy among stakeholders, limited program innovation, and the absence of a structured collaboration platform remain the main obstacles. This research employs a mixed-method approach with qualitative data collection techniques through in-depth interviews and focus group discussions (FGD) involving the five main elements of the pentahelix (academics, business actors, government, society, and media), as well as quantitative surveys involving the managers and beneficiaries of ZISWAF institutions. To enrich the analysis, this research also includes a comparative study between Indonesia and Malaysia, particularly in terms of institutional frameworks and stakeholder engagement. The research results show that the roles of each stakeholder in the pentahelix collaboration have been carried out, but they are still sporadic, not yet designed in a planned and structured manner, thus their effectiveness in supporting sustainable economic empowerment is not optimal. This study recommends the establishment of a special coordinating institution to enhance synergy among stakeholders and promote more effective collaborative initiatives. More structured governance practices in Malaysia for managing Islamic philanthropy serve as input for the institutional management of ZISWAF in Indonesia. Keywords: Collaboration, pentahelix, Islamic philanthropy, empowerment, community economy Share Link | Plain Format | Corresponding Author (Neneng Nurhasanah)

13	Economic Welfare in Terms of Islamic Perspective	ABS-58
The Impact of Corporate Social Responsibility and Social Entrepreneurship on Community Empowerment and Poverty Alleviation: An Islamic Perspective Indra Fajar Alamsyah (a*), Nadia Meirani (b), Titik Respati (c), Affandi Iss (d), Nurul Izzati (e), Md Nazim Uddin (f) a) Faculty of Economics and Business, Universitas Islam Bandung, Indonesia b) Faculty of Economics and Business, Universitas Islam Bandung, Indonesia c) Faculty of Medicine, Universitas Islam bandung, Indonesia d) Faculty of Economics and Business, Universitas Islam Bandung, Indonesia e) Faculty of Economics and Business, Universitas Islam Bandung, Indonesia f)Department of Business and Economic, Algoma University, Canada Abstract Poverty is a complex problem that requires many approaches to solve it. In the conventional view, Poverty Alleviation (PA) is seen as nothing more than a lip service program, as is the concept of Corporate Social Responsibility (CSR) which is nothing more than a form of public relations for the company^s image. The concept of Social Entrepreneurship (SE) and Community Empowerment (CE) is also considered only as a temporary brake that is unable to stop the economic gap, let alone solve complex problems such as poverty. In the Islamic perspective, we see all these concepts as having fundamental differences from the conventional version. This study aims to unravel the common thread between the concepts of CSR, SE, CE and PA which are all integrated with the Islamic perspective. This study analyzes the direct relationship between each of these concepts. We use a quantitative approach with the PLS-SEM method. Data were collected by involving 62 respondents from NGO/Social Enterprise practitioners and academics in fields related to this research. This study reveals that Sharia-Based CSR has a positive influence on Islamic SE, where corporate halal CSR funds can be a support system for Islamic SE. Also, Islamic SE has a positive influence on Islamic CE and Maqasid-Based PA. All of these integrated Islamic worldview concepts are believed to be effective in contributing to solving the problem of poverty. Keywords: Corporate-Social-Responsibility, Social-Entrepreneurship, Community-Empowerment, Poverty-Alleviation, Islamic-Worldview Share Link | Plain Format | Corresponding Author (Indra Fajar Alamsyah)

14	Economic Welfare in Terms of Islamic Perspective	ABS-59
A Community-Based Approach to Digital Marketing and Branding for Sustainable Entrepreneurship in MSMEs Nindya Saraswati (a*), Indra Fajar Alamsyah (b), Yudha Dwi Nugraha (c), Nina Maharani (d), Fania Rasia Islami (e), Rabbani Raya Gumilar (f) a) Faculty of Economics and Business, Universitas Islam Bandung, Indonesia b) Faculty of Economics and Business, Universitas Islam Bandung, Indonesia c) Faculty of Economics and Business, Universitas Islam Bandung, Indonesia d) Faculty of Economics and Business, Universitas Islam Bandung, Indonesia Abstract Citaman Village is a village in Nagreg District, Bandung Regency, West Java, with the natural beauty of a rural area surrounded by green hills and cool air. Citaman Village is one of the examples of tourism village development by highlighting local wisdom, nature and culture from 14 villages in Bandung Regency that are included in the ^Bedas Kalamdaya^ program rolled out by the Bandung Regency Tourism and Culture Office. Efforts to develop Citaman Village as a tourist village cannot be separated from the increasing potential for tourism and culinary-based entrepreneurship in Citaman Village. In addition, Citaman is also known for its local products such as traditional foods and processed snack products. MSMEs in this village are diverse, ranging from food processing to small businesses in the traditional culinary sector. However, most MSMEs in Citaman still face obstacles in marketing, especially in utilizing digital technology to reach a wider market. This potential provides great opportunities for the development of more innovative and sustainable entrepreneurship, including through strengthening branding and digitalization of MSME marketing in Citaman Village. This step aims to help Citaman Village increase the number of tourist visits while optimizing its potential through the implementation of digital marketing and branding downstream strategies. This activity is carried out by prioritizing an approach in the form of introducing and training digital marketing, sustainable product innovation, and strengthening branding for SMEs who are the driving force of the tourism sector in Citaman Village. Keywords: Digital Marketing, Branding, Sustainability, Entrepreneurship, MSMEs Share Link | Plain Format | Corresponding Author (Indra Fajar Alamsyah)

15	Economic Welfare in Terms of Islamic Perspective	ABS-61
Entrepreneurship Development Through Maggot Cultivation in Kadungora Village, Garut Regency, West Java Iyan Bachtiar, Nugraha, Dewi Shofi Mulyati, Ajrina Febri Suahati Universitas Islam Bandung Abstract Entrepreneurship development is one of the efforts to boost economic growth, create job opportunities, and foster innovation across various sectors. This entrepreneurship development activity was carried out in Kadungora Village, Garut Regency, West Java, with the aim of increasing the number of entrepreneurs through maggot cultivation. The larvae of the Black Soldier Fly (BSF), commonly known as maggots, offer various benefits, including assisting in the management of organic waste and serving as an alternative animal feed, which can be developed into viable business and economic opportunities. Maggots have a high protein content, making them a suitable feed for poultry, fish, and ducks. Maggot farming also serves as an alternative method for managing organic waste. The maggots produced can be sold, with the expectation of improving the local economy while also addressing the issue of organic waste. This initiative was conducted by enhancing the community knowledge and skills in maggot cultivation. Through a participatory approach, the program included education sessions, hands-on training, and technical assistance on efficient and sustainable maggot farming techniques. The results showed an 85% increase in participants^ knowledge based on pre-test and post-test evaluations. Community members who implemented maggot cultivation in their respective environments contributed to reducing organic waste and lowering livestock feed costs. This activity demonstrates that maggot farming can be an innovative and environmentally friendly solution for waste management at the community. Keywords: Black Soldier Fly (BSF), Entrepreneurial Development, Community Assistance Share Link | Plain Format | Corresponding Author (Ajrina Febri Suahati)

16	Economic Welfare in Terms of Islamic Perspective	ABS-67
Analysis of Fiqh Principles, Maqashid Shariah, and ESG Concepts in Islamic Banks Sandy Rizki Febriadi, Zaini Abdul Malik, Ifa Hanifia Senjiati UNISBA (Universitas Islam Bandung), Indonesia Abstract The advancement of digital transformation in the modern era has brought rapid and significant changes in the operations of Islamic banks, including their risk management practices. However, the integration of Islamic values, such as fiqh principles and maqashid shariah, with global sustainability concepts like Environmental, Social, and Governance (ESG), remains suboptimal. This poses challenges for Islamic banks in maintaining shariah compliance while enhancing their global competitiveness. The urgency of this research lies in the need for a holistic approach that combines shariah elements and ESG in managing risk in the digital era. This research aims: first, to analyze the implementation of fiqh principles and maqashid shariah in Islamic bank risk management- second, to explore the relevance and contribution of ESG concepts to Islamic bank risk management in the digital era- third, to develop an integrative framework combining fiqh principles, maqashid shariah, and ESG as guidelines for risk management. The research uses a qualitative methodology comprising literature analysis, case studies, and in-depth interviews with shariah experts and Islamic banking practitioners. Empirical data will be gathered from Islamic banks that have begun adopting ESG concepts in their operations. With this holistic approach, the research is expected to significantly contribute to strengthening the competitive advantage of Islamic banks amidst global challenges. Keywords: Fiqh Principles, Maqashid Shariah, ESG Share Link | Plain Format | Corresponding Author (Sandy Rizki Febriadi Sanusi)

17	Economic Welfare in Terms of Islamic Perspective	ABS-69
Establishment of an integrated health unit and empowerment of the Kampung Wangun community as health cadres Maya Tejasari, Alya Tursina, Wida Purbaningsih, Ajeng Kartika Universitas Islam Bandung Abstract Kampung Wangun Karya Mukti Village, Cililin District, West Bandung Regency is located 34 km from Bandung Islamic University. Kampung Wangun itself is quite far from the center of Karyamukti village, which is around 23 km. The closest health center to Kampung Wangun is around 34 km away with the road that must be taken being a village road in a mountainous location that goes up and down and is difficult to travel. In addition, this village road often experiences landslides so that road access is often cut off. This causes this village to tend to be isolated and difficult to access, including access to health services. It is difficult for people to visit health facilities to obtain health services and health service programs do not reach the area. The priority problems in Kampung Wangun, Karyamukti Village, are: Lack of understanding of health and healthy lifestyles, lack of understanding and ability to implement healthy lifestyles, the absence of skilled health cadres, and the lack of ability to become health promotion cadres, lack of access to health services, lack of human health resources, and the absence of an integrated health post. The solutions offered to solve the problems faced by Kampung Wangun, Karyamukti Village are as follows: Health education programs divided into several themes in stages: health maintenance, environmental sanitation, stunting prevention, child health. Health cadre training, Scheduled health service programs by health workers, Establishment of integrated health unit, and procurement of supporting equipment for integrated health unit. Keywords: Integrated_health_unit- health cadre, health_education, health_service Share Link | Plain Format | Corresponding Author (Maya Tejasari)

18	Economic Welfare in Terms of Islamic Perspective	ABS-77
Identification of Halal Tourism Village Observatory Activities In Alamendah Village, Bandung Regency Riswandha Risang Aji, Astri Mutia Ekasari, Gina Puspitasari Rochman, Ina Helena Agustina, Imam Indratno. Department of Urban and Regional Planning, Faculty of Engineering, Universitas Islam Bandung Abstract Halal tourism development is one of the key strategies to enhance the competitiveness of tourism destinations in Indonesia. Alamendah Village, located in Bandung Regency, is one of the tourism villages that has begun to implement halal tourism principles by providing appropriate amenities, accessibility, and services tailored to the needs of Muslim travelers. This study aims to identify the activities of the Halal Tourism Village Observatory and to understand the level of awareness and community involvement in the development of halal tourism. A descriptive qualitative approach was employed, using data collection techniques such as in-depth interviews, field observation, documentation, and Focus Group Discussions (FGD). The findings reveal that the observatory acts as a center for coordination, research, and monitoring of halal tourism development. Its activities include capacity building for local tourism actors, preparation of technical modules, and community empowerment in providing Muslim-friendly services. Although several aspects of halal tourism have been implemented, there is still limited technical understanding among local actors, particularly regarding procedures toward halal certification. The availability of practical and accessible technical guidelines is highly needed to support consistent application of halal standards in the field. Cross-sectoral support and collaboration among stakeholders are crucial to strengthening the sustainable development of halal tourism villages. Keywords: halal tourism, observatorium, tourism product, alamendah Share Link | Plain Format | Corresponding Author (Astri Ekasari)

19	Economic Welfare in Terms of Islamic Perspective	ABS-81
Development and evaluation of Islamic green finance: A systematic review of green waqf Hantoro Ksaid Notolegowo (a*), Annisa Nadiyah Rahmani (a), Fariha Salma Anabila (a), Cindy Kristika (a) (a) Faculty of Economics and Business, Bandung Islamic University Jalan Tamansari 10, Bandung 40116, Indonesia *hantoro.ksaid[at]unisba.ac.id Abstract The global climate crisis has raised awareness among various parties to participate in environmental conservation efforts. One of them is the financial sector. Islamic finance responded quickly to this condition by providing environmentally friendly products in the form of green waqf as an implementation of environmental responsibility. This study aims to see the extent to which green waqf projects have been developed and investigate the challenges of green waqf in responding to the dynamic waqf market, evaluating the role of the government and waqif in developing green waqf objects, especially regarding their commitment to minimizing risks and costs. This study also tries to highlight management practices that are in accordance with green waqf, and at the same time provide a deeper picture of the benefits of green waqf projects. This study analyzes literature on green waqf throughout 2019-2024, which is found in the Scopus database. The methodology used in the study is descriptive analysis which aims to explain green waqf data quantitatively- Synthetic analysis is used to describe data into four dimensions, namely innovation, opportunities, challenges, and evaluation. The green waqf project is indeed quite promising, but its existence needs to be elaborated with other environmentally friendly projects to ensure continuity Keywords: Green waqf- Developing- Evaluating- Commitment- Management Share Link | Plain Format | Corresponding Author (Hantoro Ksaid Notolegowo)

20	Economic Welfare in Terms of Islamic Perspective	ABS-83
IMPLEMENTATION OF MOSQUE FINANCIAL REPORTING BASED ON PSAK 109 HELLIANA, NUNUNG NURHAYATI, RIYANG MARDINI, FIRMAN SHAKTI Fakultas Ekonomi dan Bisnis Abstract Mosques have the potential to be a resource that supports economic and financial development based on Sharia principles, but there are still many mosques in Bandung City that have not made transparent and accountable mosque financial reports due to the limited knowledge and skills of mosque administrators in preparing mosque financial reports. Based on these problems, the PKM Team provides solutions through (1) training and assistance in making mosque-based financial reports. (2) Providing assistance to mosques that require the preparation of transparent and accountable mosque financial reports, so that participants are able to prepare transparent and accountable mosque financial reports based on PSAK 109. The training method is to provide a one-day workshop and provide material and practice in making financial reports from recording transactions, making journals, ledgers and mosque financial reports, assisted by lecturers in the accounting study program and 4th semester accounting study program students. In addition, participants were also given the opportunity to ask questions if there were cases that could not be resolved properly. The PKM activity has been held and has run smoothly. The results obtained are that at least the DKM chairman and the mosque treasurer have an understanding of the importance of making transparent and accountable mosque financial reports and can practice it in their respective mosques. There are participants who already understand and there are some participants who still ask questions in electronic media via WhatsApp to the team. Keywords: FINANCIAL REPORINGT, MOSQUE, PSAK 109 Share Link | Plain Format | Corresponding Author (Helliana Helliana)

21	Economic Welfare in Terms of Islamic Perspective	ABS-84
SHOPEE AFFILIATE TRAINING TO INCREASE UNISBA RETIREMENT INCOMEPlease Just Try to Submit This Sample Abstract Epi Fitriah, Diamonalisa Sofianty, Affandi Iss, Kania Nurcholisah, Sri Fadilah, Salma Nabila Bandung Islamic University Abstract Employees who enter retirement experience many problems, including financial, health, social and psychological problems. In dealing with financial problems, retirees are required to be able to manage their finances well and carefully because the income they receive during retirement is very limited and not enough to meet their daily needs. Retirees also generally experience many health problems as they get older. With this declining health, these retirees need sufficient finances to treat their illnesses. This training aims to 1) provide skills to retirees to operate shopee affiliates and 2) retirees can get additional income from shopee affiliates. Therefore, retirees are expected to still be productive in generating income. One of the programs that can help retirees to increase their income or revenue is through Shopee Affiliate. This training is held from April to June 2025 with 4 stages. The first stage is matching NPWP with NIK. The second stage is registering with Shopee Affiliate and training on how to market products through Shopee Affiliate using the share link method. The third stage provides an understanding of marketing products through video uploads and calculating commissions from Shopee Affiliate and the fourth stage is reviewing participants^ understanding of Shopee Affiliate and strengthening the method of uploading videos via laptop. Community service activities have succeeded in providing an understanding to retired participants in operating Shopee Affiliate. Of the ten retired participants who took part in this training, 7 people or 70% have received commissions from Shopee Affiliate. Keywords: Marketing- Shopee- Affiliate- Retirees Share Link | Plain Format | Corresponding Author (Epi Fitriah)

22	Economic Welfare in Terms of Islamic Perspective	ABS-88
Measuring the Potential of Kyai to Enhance Halal Certification Awareness in Madura Lailatul Qadariyah(a*), Sarkawi (b), Sirajul Arifin (c), Nur Syam (d) 1. Fakultas Keislaman Universitas Trunojoyo Madura Jalan Raya Telang Kamal Bangkalan Madura Jawa Timur 2. Fakultas Ekonomi dan Bisnis Islam (FEBI) UIN Sunan Ampel Surabaya Jl. A Yani No.117, Jemur Wonosari, Kec. Wonocolo, Surabaya, Jawa Timur Abstract This study examines the strategic potential of Kyai (Islamic religious leaders) in improving halal literacy and promoting awareness of halal certification among the Madurese community. Using qualitative methodology, data was obtained through in-depth interviews and literature analysis to reveal the key role of Kyai in shaping religious practices and public understanding of halal standards. Findings indicate that Kyai hold significant socio-cultural authority in Madura, ranking first among the four most influential community figures-alongside fathers (Bhuppa^), mothers (Bhapphu^), and government leaders (Ratoh). Their central position in Maduran life enables them to act not only as moral and religious guides but also as trusted agents of behavioural change. Three main dimensions underpin their influence: first, the position of Kyai as the primary reference in resolving various life issues- second, their frequent and sustained interaction with the community through regular sermons and religious gatherings- and third, the consistent integration of halal issues into their religious teachings. Due to the position, role, and consistency of Kyai in strengthening Islamic teachings, they have significant potential to enhance public awareness of halal. This study provides valuable insights for developing culturally rooted policy interventions aimed at strengthening halal literacy and engagement in halal certification, particularly in socio-religious contexts such as Madura. Keywords: Kyai, Halal Certification, Halal Awareness, Madura Share Link | Plain Format | Corresponding Author (Lailatul Qadariyah)

23	Economic Welfare in Terms of Islamic Perspective	ABS-93
Development Strategy of Pesantren Economic Independence in Supporting Sustainable Economic Strengthening at Mambaul Ulum Bata-Bata Islamic Boarding School Pamekasan Alan Su^ud Ma^adi, Ahmad Musadad Trunojoyo University Of Madura, Trunojoyo University Of Madura Abstract Islamic boarding schools are not only seen as centers for Islamic studies but also as centers for improving business skills. It is recognized that Islamic boarding schools with advanced economic management can create Islamic boarding school economic independence which leads to the creation of good services. The location of this research is at the Mambaul Ulum Bata-Bata Islamic Boarding School Pamekasan. This research analyzes strategic steps for developing economic independence in supporting the sustainable strengthening of the Islamic boarding school economy. The research method uses a qualitative approach that focuses on primary and secondary data as well as information from various literature using interview, observation and documentation data collection techniques. The data analysis technique used is the qualitative descriptive data analysis method. The results of this research are that the Mambaul Ulum Bata-Bata Islamic Boarding School implements a sustainable Islamic boarding school economic development strategy with six strategies. First. procedural-managerial based business development. Second, build modern business trends. Third, entrepreneurship education. Fourth, financial inclusion, Fifth, institutional strengthening, Sixth, empowerment of human resources. Meanwhile, to create sustainable strengthening of the Islamic boarding school economy, build a holding-based business by creating the PT Mambaul Ulum Bata-Bata Group which oversees all Islamic boarding school business units. Keywords: Islamic Boarding School Economy, Islamic Boarding School Economic Independence, Sustainable Economic Strengthening Share Link | Plain Format | Corresponding Author (Alan Suud Maadi)

24	Economic Welfare in Terms of Islamic Perspective	ABS-94
STRATEGIC ANALYSIS OF THE DEVELOPMENT OF CAMPLONG BEACH AND LON BEACH MALANG AS HALAL TOURISM DESTINATIONS BASED ON SMART TOURISM STRATEGIC ANALYSIS OF THE DEVELOPMENT OF CAMPLONG BEACH AND LON BEACH MALANG AS HALAL TOURISM DESTINATIONS BASED ON SMART TOURISM Universitas Of Trunojoyo Madura Universitas Of Trunojoyo Madura Abstract Exotic tourism can become a tourist destination that attracts tourists if it is well promoted and follows the development of the times. Tourism managers have an important role in organizing development strategies so that they can expose their advantages in a detailed, systematic and holistic manner. This research focuses on knowing the strategy and application of smart tourism conception as an effort in developing halal tourism on Camplong Beach and Lon Malang Beach in Sampang Regency. This research uses a qualitative approach with data collection techniques with documentation, involved observation and in-depth interviews. The data analysis technique is to use phenomenological descriptive analysis. The result of this study is that the analysis of strategies based on the concept of smart tourism on Camplong Beach whose dominant element is the accessibility element, while the strategy of the other three elements (informativeness, interactivity, personalization) still has to be optimized in the future. While on Lon Malang beach, the four elements of smart tourism (informativeness, accessibility, interactivity, personalization) are running well and professionally so that it needs to be maintained and developed with an attractive design in four elements of smart tourism. Keywords: Strategy, Halal Tourism, Smart Touris Share Link | Plain Format | Corresponding Author (Alan Suud Maadi)

25	Economic Welfare in Terms of Islamic Perspective	ABS-95
Halal as a Social Practice: Local Interpretation of Madura Ulama Sarkawi, Lailatul Qadariyah Universitas Trunojoyo Madura Abstract The study of halal has tended to be dominated by a normative-formal approach emphasizing compliance with fiqh law and institutional certification. In fact, at the local level, halal practices are often interpreted more nuanced and contextual, considering the diversity of regional cultures, traditions, and religious authorities. This article explores how village scholars in Madura interpret the concept of halal not only as a sharia rule but also as part of the social practices people follow daily. This research is qualitative with an ethnographic approach, and informants from the research include village kyai or religious leaders living in the countryside. This study^s results found that the halal interpretation by local scholars of Madura often involves a dialectic between religious texts, hereditary traditions, and socio-cultural considerations. In many cases, their religious knowledge is adapted to the realities of the community, resulting in a more flexible, communicative, and contextual interpretation. These findings show that halal is not just a product of formal authority, but also the result of a social construct constantly negotiated at the grassroots level. This study contributes to the discourse of halal studies by highlighting the importance of understanding halal as a socio-religious phenomenon that is local and situational. In addition, the results of this study can also be important information for related institutions to formulate policies on halal. Keywords: halal, local ulama, Madura, cultural interpretation Share Link | Plain Format | Corresponding Author (Sarkawi Sarkawi)

26	Economic Welfare in Terms of Islamic Perspective	ABS-100
Financial Resilience among Muslim Women Entrepreneur in Underdeveloped Area: Does Islamic Financial Literacy Work? Elfira Maya Adiba- Ambariyanto University of Trunojoyo Madura Abstract The necessity of maintaining an emergency fund to preserve financial resilience was made clear by the Covid-10 pandemic. Women can play a significant role in business management, even if men now oversee MSMEs. Resilient finances are a sign of a healthy firm. The purpose of this study is to ascertain how Islamic financial literacy affects the financial resilience of MSMEs situated in locations where the majority of the population is impoverished. Purposive sampling methods were used to distribute questionnaires and collect primary data. Partial least squares is the data analysis method employed since it examines whether financial planning, a moderating variable, is present. According to the study^s findings, financial resilience is significantly predicted by Islamic financial literacy. Financial planning, which improves the correlation between the two variables, also supports this. This study has practical consequences for the necessity of early financial education since poverty-stricken populations will impede regional development- therefore, even in underdeveloped area, everyone needs to be able to manage their finances Keywords: Financial Planning, Financial Resilience, Islamic Financial Literacy, Underdeveloped Area Share Link | Plain Format | Corresponding Author (Elfira Maya Adiba)

27	Economic Welfare in Terms of Islamic Perspective	ABS-107
Penerapan Praktik Akuntansi Manajerial pada Usaha Mikro, Kecil dan Menengah (UMKM) di Bandung Ferdi Zanuar A, Muhammad Zhafir A, Naufal Satriowibowo,Thariq Akbar M,Ahlis Fatoni Universitas Islam Bandung International Islamic University Malaysia Abstract Micro, Small and Medium Enterprises (MSMEs) in Indonesia, particularly in Bandung, play an important role in the local economy, but face various challenges, such as limited management and accounting knowledge that hinder their development. This study aims to examine the level of implementation of Managerial Accounting Practices (MAP) in MSMEs in Bandung Regency and the factors that influence its implementation. The main focus of this study is to provide a deeper understanding of the extent to which MSMEs adopt MAP and the external factors such as market competition and technology that influence the use of MAP in their operations. This research is expected to contribute to improving the effectiveness of financial and operational management of MSMEs in Bandung. By using quantitative methods through surveys distributed to selected MSMEs, the results are expected to provide practical insights for MSME actors and stakeholders in formulating more appropriate policies and training programs. This research also provides novelty by filling the void of literature related to the application of MAP in MSMEs in the trade and service sector in Indonesia, which generally focuses more on large companies or the manufacturing industry. The expected output of this research is to obtain an overview of the level of MAP implementation in MSMEs, as well as identify influential factors, which in turn can provide recommendations for policy development and training that is more focused on improving the managerial and accounting capacity of MSMEs. Keywords: Accounting,Managerial Accounting Practice,MSMEs Share Link | Plain Format | Corresponding Author (Ferdi Zanuar Azan)

28	Economic Welfare in Terms of Islamic Perspective	ABS-108
Carbon Tax and Emission Trading System in the Perspective of Islamic Economics Eva Fauziah (a), Atih Rohaeti Dariah (b), Asni Mustika Rani (b*) a) Faculty of Sharia, Universitas Islam Bandung, Bandung, Indonesia b) Faculty of Economics and Business, Universitas Islam Bandung, Bandung, Indonesia *asnimustika[at]unisba.ac.id Abstract The Emission Trading System (ETS) has been adopted by 13 countries and the European Union as a market-based mechanism to reduce greenhouse gas (GHG) emissions. In the United Kingdom, ETS has replaced the carbon tax, while Indonesia is preparing to implement a hybrid model that combines both ETS and carbon taxation. This study explores the compatibility of these two mechanisms with Islamic economic principles, particularly focusing on the concepts of justice (adl), stewardship (khalifah), and public welfare (maslahah). Using a qualitative approach, the research draws on content analysis of Islamic legal sources-including the Quran and Hadith-supported by focus group discussions (FGDs) with Muslim scholars. The analysis reveals that carbon emissions, as intangible and abstract entities, do not meet the criteria of a shariah-compliant tradable asset (mal). Therefore, ETS involves elements of uncertainty (gharar) and speculation (maysir), which are prohibited in Islamic commercial transactions. In contrast, a carbon tax is considered more acceptable within Islamic jurisprudence, as it is based on the principle of fiscal responsibility and aims to internalize environmental externalities in a fair and transparent manner. The study concludes that from an Islamic economics perspective, carbon taxation is a more equitable and legitimate policy instrument than emissions trading, offering a viable path to achieving sustainability without compromising ethical standards. Keywords: Carbon tax- Emission Trading System- Islamic economics Share Link | Plain Format | Corresponding Author (Asni Mustika Rani)

29	Economic Welfare in Terms of Islamic Perspective	ABS-112
ASSISTANCE IN MAPPING THE ECONOMIC POTENTIAL OF THE COMMUNITY IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT (SDGs) Nurfahmiyati1), Asnita Frida Sebayang2) Ria Haryatiningsih3) Meidy Haviz4) Pragita Hadi Nurahmania5) Ichallista Dyah Aini6) Muhammad Dzaki Aliifa7) Firdhan Muhammad Firdausy8) 1,2,3,4,5,6,7,8) Universitas Islam Bandung, Bandung, Indonesia Abstract The Community Partnership Program (PKM) in Mekarmanik Village aims to help identify the economic potential of the community, particularly in four hamlets where most of the residents work in the agricultural sector. The identified potential includes agricultural commodities such as coffee, shallots, and vegetables, as well as mining resources in the form of stone. Additionally, there are home-based food processing businesses, such as fried banana chips, Kopi Rasa Galor, various chips produced by Liapik, and fried red onions. These community service activities integrate Islamic values, namely ta^awun (cooperation) through marketing support for products, and the principle of halal through guidance on halal certification for Kopi Rasa Galor products. Challenges include limited secondary data, varying activity schedules, long distances between villages, and unfavorable weather conditions. The methods applied use a participatory approach, involving the community in problem identification and solution planning. The program empowers farmer groups, provides food processing technology training, and establishes cooperatives to strengthen bargaining power in marketing. Collaboration with various stakeholders, including local governments, microfinance institutions, and the private sector, is key to creating a sustainable business ecosystem and optimizing local economic potential. Nevertheless, this community service initiative has produced several results, including articles, documentary videos, mapping of village economic potential, technical design documents for the Village Medium-Term Development Plan (RPJMDesa), and publications in the media. Keywords: Economic Potential of the Community, Sustainable Development, Mapping the Economic Potential of Mekarmanik Village, RPJMDesa, Bandung Regency. Share Link | Plain Format | Corresponding Author (Pragita Hadi Nurahmania)

30	Economic Welfare in Terms of Islamic Perspective	ABS-121
Why Amil Competence is Key to Successful Zakat Fund Management nunung Nurhayati, Nurleli, Nurhayati, Diamonalisa, Helliana, Kania Nurcholisah, Ayunazwa Accounting Departemen Universitas Islam Bandung Abstract This study aims to analyze the influence of amil competence on the effectiveness of zakat fund management in Bandung City. Amil competence includes knowledge, skills, professional attitudes, and relevant sharia understanding in zakat fund management. This study uses a quantitative approach with a survey method. Respondents consisted of 45 amil spread across various zakat management institutions in Bandung City. Data were collected through questionnaires and analyzed using simple linear regression to test the relationship between amil competencies and the effectiveness of zakat fund management. The results of the study indicate that amil competencies have a positive and significant effect on the effectiveness of zakat fund management. This means that improving amil competencies directly contributes to effectiveness in the collection, management, and distribution of zakat funds. The implications of these results highlight the importance of strengthening amil capacity through continuous training, certification, and the development of national competency standards. The theoretical contribution of this study is to enrich the literature on the role of human resources in zakat governance. Practically, the results of this study provide strategic input for zakat institutions and local governments in formulating policies to enhance the professionalism of zakat administrators as part of efforts to support more effective, transparent, and accountable zakat management. Keywords: competenci Amil, zakat fund manajemen, efectiveness zakat, LAZ Bandung Share Link | Plain Format | Corresponding Author (NUNUNG NURHAYATI)

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