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31	Economic Welfare in Terms of Islamic Perspective	ABS-128
MSME Empowerment Strategy Towards Sustainable Development: Developing a Synergistic Model Based on Internal and External Factors Yuni Rosdiana, Elly Halimatusadiah, Lasmanah, Aura Shalihah Ekaputri, Alya Salsabila Zaid Bandung Islamic University Abstract This research is motivated by the low sustainability performance of MSMEs (Micro, Small, and Medium Enterprises) fostered by Rumah BUMN, particularly in the environmental aspect, and the weak integration of Sustainable Development Goals (SDGs) principles into their daily business activities. The objective of this study is to analyze the influence of internal and external factors on the sustainability performance of MSMEs and to explore the synergy between these factors in supporting SDGs-based MSME empowerment. This study employs a quantitative approach using a survey method. The sample consists of 144 MSME actors selected through purposive sampling, with the criteria being MSMEs that have received SDGs-based mentoring at Rumah BUMN in West Java Province. The data used in this study are primary data, collected and analyzed using exploratory analysis with the aid of SMART-PLS. The results indicate that both internal and external factors have a positive and significant effect on the sustainability performance of MSMEs. Internal factors show a more dominant influence, particularly in the dimensions of product quality, business facilities, and marketing. Meanwhile, external factors such as the role of supporting institutions, socio-economic conditions, and access to information also contribute significantly. These findings underscore the importance of synergy between internal strengths and external support as a strategic approach to developing a sustainable MSME empowerment model aligned with the goals of the SDGs. Keywords: Internal factors, external factors, sustainability performance, MSMEs Share Link | Plain Format | Corresponding Author (Yuni Rosdiana)

32	Economic Welfare in Terms of Islamic Perspective	ABS-133
Factors influencing interest in applying for halal certification and its implications for the performance of culinary SMEs in Bandung City Dewi Rahmi, Handri, Fahuaranty Nufadilla Diniyah, Yeni Septi Wulandari Universitas Islam Bandung Abstract Based on data from the Cooperatives and Small and Medium Enterprises (SMEs) Agency in Bandung, more than 40% of the products produced are food and beverage products. As a city with a majority Muslim population, halal-certified products are a necessity for most people in Bandung. However, many food and beverage products still do not have halal certification. This indicates a low interest in applying for certification. This study aims to identify factors that influence interest in applying for halal certification and the impact of this interest on the decision to obtain halal certification for products. In addition, it also aims to determine how it affects the performance of culinary MSMEs in Bandung. The method used is a descriptive quantitative method using the SEMPLS analysis model, with a sample size of 100 culinary SMEs using convenience sampling. Based on the results of the study, it was found that interest in applying for halal certification is significantly influenced by the attitudes of culinary MSMEs towards certification and behavioral control, while subjective norms have no effect on interest in applying for halal certification. In addition, interest in applying for halal certification significantly influences the decision to apply for halal certification, which ultimately affects the business performance of culinary SMEs in Bandung City. Therefore, to encourage increased halal certification of products, various efforts need to be made to increase the interest of MSME entrepreneurs in applying for certification through activities to increase halal literacy among Muslim entrepreneurs and consumers. Keywords: Halal, Certification, SMEs Share Link | Plain Format | Corresponding Author (Dewi Rahmi)

33	Economic Welfare in Terms of Islamic Perspective	ABS-143
CIBEST MODEL ANALYSIS: FINANCIAL AND SPIRITUAL DIMENSION TO ASSESS THE PERFORMANCE OF ECONOMIC EMPOWERMENT THROUGH ^BALAI TERNAK^ PROGRAM IN CENTRAL JAVA Sri Fadilah, Kania Nurcholisah, Riyang Mardini, Ashila Andelina Putri Department of Accounting, Faculty of Economics and Business, Universitas Islam Bandung Abstract The study aims to measure the effectiveness of community empowerment with CIBEST Analysis on the community empowerment program ^Balai Ternak^. BAZNAS is a zakat institution that carries out the role of zakat intermediation, namely collecting and distributing zakat funds. There are two programs to channel zakat funds, namely distributing and utilizing zakat funds. One of the programs that BAZNAS has is the ^Balai Ternak^ Program. The ^Balai Ternak^ program is a community empowerment program in the field of breeders distributed to district areas including 4 districts in Central Java. Monitoring and evaluation is left to the designated district BAZNAS. To assess the effectiveness of the program used CIBEST analysis. The research used a survey method with a descriptive analysis approach, with mustahik respondents who received the initiation of zakat funds. The results of the research with CIBEST analysis can measure the performance of community empowerment through the ^Balai Ternak^ program effectively. can be seen from the increased performance of the material dimension by increasing the income of muzaki and the results of the ^Balai Ternak^ program with livestock products that can be enjoyed by muzaki and the community, especially meeting the needs of goat meat and poultry of the surrounding community. Also the spiritual dimension can be seen from the quantitative and qualitative increase in the implementation of prayer, fasting and paying zakat. also the support of the family environment and government policies to improve the spiritual life of muzaki and the community. Keywords: CIBEST Analysis, Material Dimension, Spiritual Dimension, Community Empowerment, Zakat Program Share Link | Plain Format | Corresponding Author (Sri Fadilah S.E., M.SI., Ak., CA., ACPA.)

34	Economic Welfare in Terms of Islamic Perspective	ABS-160
Designing an Accounting Information System to Reconstruct the Management Model of Micro Waqf Banks with Lillahi Taala as Its Ethical Core Sri Luayyi (a*),Zulfia Rahmawati (b) a) Department of Accountancy, Faculty of Economics, Universitas Islam Kadiri Jalan Sersan Suharmadji No 38 Kota Kediri, Jawa Timur,Indonesia sriluayyi[at]uniska-kediri.ac.id b) Department of Management, Faculty of Economics, Universitas Islam Kadiri Jalan Sersan Suharmadji No 38 Kota Kediri, Jawa Timur,Indonesia Abstract This study proposes the development of a specialized accounting information system (AIS) to reform the management framework of Micro Waqf Banks (BWM) in Indonesia. Despite their rapid expansion to 62 units since 2017, BWMs operate under a cooperative legal status while exhibiting practices incongruent with both cooperative principles and conventional banking models. This unique operational identity, while distinctive, has created a strategic impediment. Consequently, the core social objective of Micro Waqf Banks (BWM) to enhance the welfare of economically marginalized communities surrounding Islamic boarding schools remains suboptimally realized. This research contends that a transformative AIS is the critical catalyst for reshaping BWM management. The proposed system is uniquely designed to be deeply embedded with the core Islamic principle of Lillahi Ta^ala (for God Almighty), integrating spiritual accountability into its operational fabric. Grounded in an Islamic paradigm, this inquiry employs a qualitative, phenomenological approach rooted in Islamic epistemology to construct a normative-propositional AIS model. The expected outcome is a comprehensive strategic framework that realigns BWM operations with their foundational social-mission, thereby enhancing their operational effectiveness and socioeconomic impact. This study is poised to significantly aid policymakers and practitioners in leveraging BWMs as potent, sustainable vehicles for fostering inclusive economic development and achieving measurable societal benefits. Keywords: Accounting Information System Micro Waqf Bank Management- Lillahi Taala Share Link | Plain Format | Corresponding Author (Sri Luayyi)

35	Economic Welfare in Terms of Islamic Perspective	ABS-169
The Impact of ESG Disclosure and Firm Value on Profitability: Evidence from Companies Listed in the Jakarta Islamic Index Sigit Munandar, M.Ak (a*), Alvionia Filda Sari Mareta, S.E., M.Ak (c), Rara Tyas Ghaniiyya(b) a) Vocational School, Diponegoro University Jalan Prof. H. Soedarto, S.H., Semarang 50275, Indonesia *sigitmunandar[at]lecturer.undip.ac.id b) Vocational School, Diponegoro University Jalan Prof. H. Soedarto, S.H., Semarang 50275, Indonesia c) Vocational School, Diponegoro University Jalan Prof. H. Soedarto, S.H., Semarang 50275, Indonesia Abstract This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure and Earning per Share (EPS) on the profitability of companies listed in the Jakarta Islamic Index (JII). Profitability is proxied by Return on Assets (ROA). The research employs secondary data derived from the annual reports of JII-listed companies during the 2021-2023 period. Multiple linear regression analysis was applied, preceded by classical assumption tests to ensure the validity of the model. The empirical results reveal that ESG disclosure has a positive and significant effect on ROA, indicating that a higher level of ESG disclosure enhances the companiss profitability. In contrast, EPS does not have a significant effect on ROA, suggesting that earnings per share do not necessarily reflect the overall profitability of a company. Classical assumption testing confirmed that the regression model is free from multicollinearity and heteroscedasticity issues, ensuring the reliability of the estimates. These findings highlight the importance of sustainability practices through ESG disclosure in improving financial performance, particularly for firms operating under sharia-compliant principles. The study contributes to the literature by providing evidence from the Indonesian capital market context, particularly Islamic-based indices. Practically, the results suggest that managers, regulators, and investors should pay closer attention to ESG initiatives as they represent not only a commitment to sustainability but also a driver of long-term financial performance. Keywords: ESG disclosure, EPS, ROA, profitability, Jakarta Islamic Index Share Link | Plain Format | Corresponding Author (Sigit Munandar)

36	Economic Welfare in Terms of Islamic Perspective	ABS-171
Linking Governance Qualities and Sustainable Development Goals: Case of Asian OIC Countries Aryo Bimo Setya Permana (a*), Ika Pratiwi (b) a) Vocational School, Diponegoro University Jalan Gubernur Mochtar, Tembalang, Semarang 50275, Indonesia *aryobimosetyapermana[at]lecturer.undip.ac.id b) Vocational School, Diponegoro University Jalan Gubernur Mochtar, Tembalang, Semarang 50275, Indonesia Abstract The implementation of the Sustainable Development Goals (SDGs) in Organization of Islamic Cooperation (OIC) countries represents a critical effort to align national development strategies with global sustainability agendas while remaining consistent with Islamic principles, particularly those embedded in Islamic finance. Despite this alignment, progress across OIC countries has been uneven, constrained by persistent governance challenges, political instability, and fragmented policy coordination. This study examines the relationship between governance quality and SDG achievement, focusing on 23 Asian OIC countries over the period 2018-2023. Using governance indicators, the analysis uncovers a complex pattern: while the rule of law and control of corruption unexpectedly exert negative effects on SDG outcomes, other governance dimensions-namely voice and accountability, political stability, and government effectiveness-show significant positive impacts. In contrast, regulatory quality does not display a statistically significant influence on SDG performance. These findings suggest that governance is not a uniform determinant of sustainable development but operates through diverse pathways that may vary by context. The study contributes to the growing literature on governance and sustainable development by highlighting the specific governance dimensions most relevant for OIC countries. It further provides practical implications for policymakers, underscoring the importance of strengthening political stability, accountability, and institutional effectiveness to accelerate progress toward the 2030 Agenda. Keywords: SDGs- Governance- OIC Share Link | Plain Format | Corresponding Author (Aryo Bimo Setya Permana)

37	Economic Welfare in Terms of Islamic Perspective	ABS-178
Can Woman Directors Moderate the Relationship between CSR Disclosure and Corporate Tax Avoidance? Maya Aresteria, Alfita Rahmayani, Deddy Sulestiyono Sekolah Vokasi, Universitas Dionegoro Abstract Corporate tax avoidance practices have attracted attention from academics and the media, who have focused on their ethical and social implications. Given the increasing availability of CSR data, a growing body of academic research examines whether CSR performance is related to Corporate Tax Avoidance. This study attempts to examine the relationship between CSR disclosure and Corporate Tax Avoidance (CAT). Board diversity contributes to a broader pool of skills, information, and knowledge within the board This study attempts to examine the relationship between CSR disclosure and Corporate Tax Avoidance (CAT). the integration of ESG performance and board diversity is not only an indicator of financial success, but also an important foundation for building ethical, sustainable, and publicly trusted companies. Companies that are able to manage these two aspects well will be better prepared to face future business challenges and contribute positively to economic and social development. Based on cases involving companies engaging in tax avoidance, stakeholder theory suggests that companies will tend to disclose CSR with the aim of providing comprehensive information to stakeholders, thus including tax-related information that companies must share. A company^s decision to disclose CSR is strongly influenced by the role of directors, including gender diversity, which is a key focus of this study. By examining data from listed companies, this study is expected to answer the question of whether woman directors moderate the relationship between CSR disclosure and tax avoidance. Keywords: Keywords : CSR disclosure, Corporate Tax Avoidance, stakeholder theory, gender diversity, woman directors Share Link | Plain Format | Corresponding Author (Maya Aresteria)

38	Economic Welfare in Terms of Islamic Perspective	ABS-179
TAX AVOIDANCE AND TAX EVASION : STUDY OF TAXATION IMPLEMENTATION IN INDONESIA Deddy Sulestiyono, Maya Aresteria Universitas Diponegoro Abstract ABSTRACT The conceptual difference among Tax Avoidance and Tax Evasion depends on the taxpayer^s actions^ legalities. Generally, Tax Avoidance is often marked as violation of the law: When taxpayers fail to report their taxable income, they are involved in an illegal activity that makes them liable for administrative or legal action by the authorities. In avoiding taxes, taxpayers are concerned about the possibility of their actions being detected. The objective of this study is to explain the fundamental process differences among Tax Avoidance and Tax Evasion based on a study of tax regulations in Indonesia. To address our research objectives, we conducted a Systematic Literature Review (SLR) of recent Tax Fraud cases ruling, sourced from Supreme Court database. The results of this study indicate that Tax Avoidance is a practice carried out to reduce the tax burden legally. Although legal and in accordance with regulations, this practice is often considered unethical because it can harm state revenues. In contrast, tax evasion is obviously an illegal act carried out to avoid paying taxes in a manner that violates the law. This can include not reporting all income, falsifying financial statements, or hiding assets. From the perspective of Taxpayers, as long as the tax avoidance is not prohibited, then it is permissible (legal). Keywords: Tax Avoidance, Tax Evasion, legal, illegal, tax regulations Share Link | Plain Format | Corresponding Author (Deddy Sulestiyono)

39	Economic Welfare in Terms of Islamic Perspective	ABS-183
Ranking the Performance of Islamic Rural Banks in Indonesia Using a Super-Efficiency DEA Model Mohamad Andri Ibrahim Universitas Airlangga and Universitas Islam Bandung Abstract Islamic Rural Banks (BPRS) are critical to Indonesia^s financial inclusion and sustainable development goals. However, traditional Data Envelopment Analysis (DEA) models cannot differentiate between efficient units, as all score 1.0, limiting practical benchmarking for policymakers and managers. This study employs a Super-Efficiency DEA model to overcome this limitation and rank the performance of 154 BPRS in Indonesia over a six-year period (2017-2022). The results successfully provide a complete ranking of all banks, identifying a small group of ^super-efficient^ BPRS that serve as robust benchmarks. The study further reveals significant performance disparities within the industry. The findings offer valuable insights for regulators like OJK to promote best practices and for BPRS management to identify areas for improvement, ultimately enhancing the sector^s stability and outreach. Keywords: Data Envelopment Analysis, Super-Efficiency, Islamic Banking, BPRS, Performance Ranking, Indonesia. Share Link | Plain Format | Corresponding Author (Mohamad Andri Ibrahim)

40	Economic Welfare in Terms of Islamic Perspective	ABS-200
Information Hostage: Inter-Firm Proprietary Information Sharing and Supply Chain Lock-In Enshuai Yu Boston College Abstract This study investigates whether and how proprietary information sharing impacts supply chain lock-in. Using a hand-collected dataset of supply chain contracts, I develop a contract-based measure of customer-to-supplier proprietary information sharing in supply chains, captured by the intensity of confidentiality provisions. Validation tests show that this measure correlates positively with customer firms^ proprietary cost concerns, and that higher-confidentiality-intensity contracts are linked to improved suppliers^ managerial learning, particularly in information environments, investment, and innovation. Main analyses indicate that supply chain relationships involving greater proprietary information sharing are more prone to lock-in, as reflected in longer ex-post durations and a lower likelihood of termination following adverse supplier events (e.g., regulatory, competitive, or financial disruptions). These lock-in effects are more salient when customer firms face intense competition, rivals are highly innovative, alternative suppliers are readily available, or the focal relationship is the sole conduit for proprietary information exchange. To address endogeneity concerns, I leverage two plausibly exogenous shocks that alter the proprietary value of information already shared with suppliers in opposite directions, and find that decreases (increases) in proprietary value weaken (strengthen) supply chain lock-in, resulting in more (fewer) relationship terminations. Collectively, the findings highlight contracting frictions induced by proprietary inter-firm information exchange along the supply chain. Keywords: Supply Chain- Inter-Firm Information Sharing- Proprietary Information- Real Effects- Managerial Learning- Switching Costs Share Link | Plain Format | Corresponding Author (Enshuai Yu)

41	Economic Welfare in Terms of Islamic Perspective	ABS-202
Implementation of Halal Certificates For Micro, Small and Medium Enterprises Kiki Zakiah, Anne Ratnasari, Nurul Chotidjah, Sri Suwarsi, Dadi Ahmadi Universitas Islam Bandung Abstract Many people and businesses still think that halal products are only limited to certification, even though halal must be guaranteed from raw materials to distribution. MSMEs (Micro, Small and Medium Enterprises) need to understand halal standards in depth, while consumers must be more critical in choosing products, because halal certification also increases business competitiveness. Purpose: To increase understanding for MSMEs and consumers about halal products and assist MSMEs in maintaining halal certification. In addition, this activity also seeks to strengthen the halal ecosystem in Indonesia by building networks between MSMEs, academics, certification bodies, and the community. Methods: This study uses a quantitative approach in a positivistic paradigm. This study involved a sample of 30 MSMEs. Results: There is an increase in understanding of halal business (halal principles in business) Conclusion: Implementation of halal certificates for MSMEs increases understanding of halal standards, strengthens the Indonesian halal industry ecosystem, and opens wider market opportunities both domestically and globally. Implications: The PKM program should be expanded in scope so that more MSMEs and related sectors can receive training and assistance in implementing halal standards, so that the Indonesian halal industry will be stronger and more globally competitive. Keywords: Halal Certificate, Micro, Small and Medium Enterprises Share Link | Plain Format | Corresponding Author (Kiki Zakiah)

42	Economic Welfare in Terms of Islamic Perspective	ABS-203
Shopee Affiliate Training to Increase Unisba Retirement Income Epi Fitriah, Diamonalisa Sofianty, Affandi Iss, Kania Nurcholisah, Sri Fadilah, Salma Nabila Faculty of Economics and Business, Accounting Study Program, Universitas Islam Bandung Jl. Tamansari No. 1, Bandung 40116, Indonesia salmanabila705[at]gmail.com Abstract Unisba Pension Fund is an employer pension fund that runs a defined benefit pension program. In 2024, Unisba Pension Fund was dissolved and converted to a Financial Institution Pension Fund with a defined contribution pension program, so that Unisba retirees who originally received monthly pension benefits must receive the remaining pension benefits in one lump sum. Unisba retirees must try to increase their income because they no longer receive monthly pension money to finance their daily lives. One way to increase their income is to provide skills to operate the Shopee affiliate program, so that they can earn commissions from marketing products on Shopee.The purpose of this training activity is to provide skills to Unisba retirees in running the shopee affiliate program and obtaining commissions as profits they get from shopee affiliates. The method of implementing this community service consists of Data collection, Determining potential additional income, compiling modules, and calculating profits after advertising on shopee affiliates. This community service was carried out by the PKM Team of the Faculty of Economics and Business Unisba by providing training four times and resulting in Unisba retirees being able to operate shopee affiliates. In addition, 70% of the participants who took part in this training have received commissions as profits obtained from shopee affiliates. Keywords: Shopee Affiliate- Commission- Profit Share Link | Plain Format | Corresponding Author (Salma Nabila)

43	Human Wellbeing in Islam	ABS-16
Improving Equitable Education for Immigrant Children: The Role of Islamic Philanthropy i the Development of Non-Formal Schools as a Platform for Social and Intellectual Empowerment Huriah Rachmah*- Dinar Nur Inten- Alhamuddin- R Maulidya Al Kautsar- Nabila Nur Hanifah Agnel- Maylinda Aulia Putri Teacher Education Faculty Universitas Islam Bandung Tamansari 24-26 Street, Bandung huriahrachmah[at]unisba.ac.id Abstract Issue of educational inequality faced by Indonesian immigrant children abroad, particularly in Malaysia. These children often encounter barriers such as language and cultural differences, socioeconomic constraints, and systemic exclusion from formal education systems. The study seeks to explore how Islamic philanthropy can be harnessed to support the development of non-formal schools that provide a culturally relevant and empowering education. Employing a qualitative case study methodology, this research focuses on Sekolah Indonesia Kuala Lumpur (SIKL) as a model of non-formal education supported by Islamic philanthropic initiatives. Data collection methods include interviews with stakeholders, focus group discussions, document analysis, and observations of educational activities.The findings reveal that Islamic philanthropy plays a crucial role in addressing funding gaps, improving teacher capacity, and developing culturally relevant educational resources. This holistic approach not only ensures access to quality education but also fosters social and intellectual empowerment for immigrant children. The study further highlights the importance of community involvement, policy advocacy, and strategic partnerships in sustaining non-formal schools. The proposed solutions include mobilizing zakat, waqf, and sadaqah funds, enhancing teacher training programs, and leveraging digital technology to expand access to education. The research contributes to the field by providing a replicable framework that integrates Islamic philanthropic practices into sustainable educational models for marginalized communities. These achievementsunderline the study^s impact in advancing both academic discourse and practical solutions for equitable education. Keywords: Islamic Philanthropy, Immigrant Children, School, Non-Formal, Education Share Link | Plain Format | Corresponding Author (Huriah Rachmah)

44	Human Wellbeing in Islam	ABS-27
Towards a New Equilibrium: The Intersection of Economy, Demography, and Environmental Degradation in Southeast Asia Ima Amaliah, Tasya Aspiranti, Neira Mayza, Aulia Putri Achmadinata, Febi Resti Fauzi, Dewi Intan, Chanra Satria Putra Universitas Islam Bandung Abstract Environmental degradation has remained a persistent issue of global concern, closely intertwined with population growth and economic development. Population size and economic expansion are often cited as primary drivers of environmental damage. This study aims to analyze the impact of population and economic growth on environmental degradation in Southeast Asia. The data used in this study were sourced from the World Bank, Environmental Statistics, and the Asian Development Bank (ADB). The analytical model employed is panel data analysis, combining time series and cross-sectional data from Southeast Asian countries. The findings indicate that environmental degradation in Southeast Asia is more strongly influenced by economic growth rather than population size. Statistically, population does not have a significant effect on environmental degradation in the region. These findings support the Environmental Kuznets Curve (EKC) hypothesis, which suggests an inverted U-shaped relationship between economic growth and environmental impact. Currently, Southeast Asian countries are still in the stage of pursuing economic growth as a means to address population-related challenges. The level of environmental degradation in the region remains high, with common patterns including deforestation, increased CO&#8322- emissions, plastic waste accumulation, and frequent flooding. Shifts in consumption behavior, the adoption of environmentally friendly technologies, and strong national commitments are essential components in promoting sustainable economic growth. These measures are crucial to ensuring long-term environmental sustainability in Southeast Asia. Keywords: deferostation- Environmental Degradation- Population, Economic Growth- Kuznets Curve Share Link | Plain Format | Corresponding Author (Tasya Aspiranti)

45	Human Wellbeing in Islam	ABS-38
A Phenomenological Study of Halal Tourism in Indonesia and India (Case Studies: Alamendah Village and Kerala) Ina Helena Agustina- Astri Mutia Ekasari- Gina Puspitasari Rochman- Muhammed Rafi- Azhar Assankutty- Sena Hari Kuntoro- Fina Wulansari Yuniar-Hairani Harahap UNISBA- MES KALADI COLLEGE Abstract Halal tourism presents a significant appeal to the global tourism market. It is a rapidly growing market segment, not only in Muslim-majority countries but also globally. Indonesia, as a nation with diverse tourism potential and a Muslim-majority population, has prioritized halal tourism. Evidence of this commitment includes the issuance of several regulations related to both halal products and halal tourism. Specifically, Alamendah Village has been designated for halal tourism based on Bandung Regency Local Regulation No. 6 of 2020 concerning halal tourism.In contrast, Kerala, a state in India, has a Muslim population of 30%. The growth of the Muslim population in Kerala is deeply connected to historical ties stemming from its geographical proximity to Saudi Arabia. However, due to the minority status of its Muslim population, the concept of halal has not yet received significant attention in this region.The objective of this research is to describe the phenomenon of halal tourism in Alamendah Village, Indonesia, and in Kerala, India. This study employs a qualitative data approach through the following stages: (1) understanding emerging phenomena, (2) exploring the observed phenomena, (3) formulating the interrelationships between phenomena, (4) interpreting the emerging interconnections between phenomena, and (5) establishing research findings. After completing these data processing stages, the study^s findings will articulate the similarities and differences in the phenomena observed in both countries. These findings can provide new knowledge regarding halal tourism in both Indonesia and India Keywords: Halal Tourism- Phenomenon- Alamendah Village-Indonesia- Kerala-India Share Link | Plain Format | Corresponding Author (ina helena)

46	Human Wellbeing in Islam	ABS-51
Why Youth Act or Stay Silent? A Qualitative TPB Analysis of Bystander Responses to Microaggressions in Indonesian Educational Settings Tia Inayatillah (a*), Andhita Nurul Khasanah (b), Aznaya Aufrila Cendrani (c), Tubagus Arkaan Hilal Farraas (d), Oki Mardiawan (e), Yunita Sari (f), Dewi Rosiana (g) a) Faculty of Psychology, Universitas Islam Bandung, Jalan Tamansari No. 01, Bandung 40116, Indonesia b) Faculty of Psychology, Universitas Islam Bandung, Jalan Tamansari No. 01, Bandung 40116, Indonesia c) Faculty of Psychology, Universitas Islam Bandung, Jalan Tamansari No. 01, Bandung 40116, Indonesia d) Faculty of Psychology, Universitas Islam Bandung, Jalan Tamansari No. 01, Bandung 40116, Indonesia d) Faculty of Psychology, Universitas Islam Bandung, Jalan Tamansari No. 01, Bandung 40116, Indonesia e) Faculty of Psychology, Universitas Islam Bandung, Jalan Tamansari No. 01, Bandung 40116, Indonesia f) Faculty of Psychology, Universitas Islam Bandung, Jalan Tamansari No. 01, Bandung 40116, Indonesia g) Faculty of Psychology, Universitas Islam Bandung, Jalan Tamansari No. 01, Bandung 40116, Indonesia Abstract Educational settings, which are supposed to provide a safe space for students, are often spaces for microaggressions-a subtle form of demeaning comments or acts towards someone from a marginalized group-which are often unintentional and expressed in the form of a joke but have a significant cumulative negative impact on the target. The role of bystanders, recognized as pivotal in preventing escalation of such incidents, remains understudied in the Indonesian socio-cultural context. This study aims to explore the underlying determinant factors of bystanders^ responses or decision to remain passive to microaggressions. Data were collected through Focus Group Discussions (FGD) with 30 participants: 20 high school students and 10 university students from schools in the Bandung Raya area. Thematic analysis was conducted using the Theory of Planned Behavior (TPB) lens to understand the bystander response mechanism in Indonesia. Results showed that the decision to respond or remain silent involves a complex interplay of three core components: (1) attitude toward behavior, reflected in cost-benefit calculations- (2) subjective norms, where significant figures (e.g., parents, peers) encourage responses, though this intention is suppressed when the aggressor is an authority figure- and (3) perceived behavioral control, shaped by the closeness of the relationship with the target and perceived efficacy in confronting authority. These findings provide a critical foundation for developing a valid and contextualized TPB-based scale measuring bystander intention to respond to microaggression. Furthermore, the study offers practical implications for designing intervention programs to enhance bystander responsiveness and fostering inclusive learning environments in Indonesian educational settings. Keywords: microaggression, bystander intervention, Theory of Planned Behavior, educational settings, Indonesia, qualitative study. Share Link | Plain Format | Corresponding Author (Tia Inayatillah)

47	Human Wellbeing in Islam	ABS-62
Enhancing Psychological Readiness: A Support Program for Future Midwives and Nurses Andhita Nurul Khasanah, Suci Nugraha, Fanni Putri Diantina, Reisya Nurul Aeni, Nursyifa Aprilia Hanifa Universitas Islam Bandung Abstract Mental health is a fundamental component of healthcare services, including those provided in the fields of midwifery and nursing. Prospective healthcare professionals such as midwives and nurses are expected not only to master clinical competencies but also to develop psychological readiness and the ability to address patients^ psychological needs in a holistic manner. However, psychological preparedness is often insufficiently integrated into formal healthcare education, which may compromise the quality of patient care once these students enter professional practice. The discrepancy between the psychological demands of clinical practice and the limited emphasis on psychological training in healthcare curricula underscores the need for a structured support program. Such a program should enhance psychological awareness and foster positive, empathetic communication between healthcare providers and their patients. In response to this need, a psychological support program was designed and developed through a multi-phase process: (1) preliminary assessment, (2) needs assessment, (3) analysis of findings and problem identification, (4) formulation of program objectives and targets,(5) determination of methods and technical implementation strategies. Following these preparatory stages, the program was implemented as a two-day training workshop focusing on the enhancement of self-awareness and the acquisition of basic counseling skills. The result of this initiative was the development of a structured psychological support module tailored for prospective midwives and nurses. While the current module provides a foundational framework, further refinement and validation are necessary to ensure its effectiveness. Expanding the range of instructional methods and materials will be essential to adapt the program for broader populations. Keywords: Psychological skills, Midwives, Nurses, Self-Awareness, Basic Counseling Techniques Share Link | Plain Format | Corresponding Author (ANDHITA NURUL KHASANAH)

48	Human Wellbeing in Islam	ABS-66
The Effectiveness of the Intensive Coaching Program in Improving the Quran Reading Skills of the Women^s Congregation at Al-Qolam Mosque, Cimahi Tengah Amrullah Hayatudin, Muhammad Yunus, Shindu Irwansyah, Intan Manggala Wijayanti Universitas Islam Bandung Abstract This community service program aimed to improve Quranic reading skills among the women congregation of the Al-Qolam Grand Mosque in Cimahi Tengah. The initiative was motivated by the essential role of Quran literacy in the life of a Muslim and the fact that many participants still struggled to read the Quran correctly according to the rules of tajwid. A preliminary study conducted by the community service team (PKM) revealed that 40% of the participants were unable or barely able to read the Quran, 31% had difficulty applying tajwid principles, 19% could pronounce Arabic letters and vowel marks correctly but lacked fluency, and only 10% demonstrated fluent and accurate recitation with tajwid. Interviews with both the mosque management (DKM) and the female congregants indicated a strong motivation to improve their Quranic literacy, driven by their spiritual aspirations and the desire to invest in their afterlife. The program was implemented through intensive training using an adult learning approach. The curriculum included the introduction of Arabic letters (hijaiyah), basic tajwid rules, and practical sessions for both group and individual Qur^an recitation. Post-test results showed an average score of 72.14, reflecting a 6.43% improvement from the pre-test average score of 65.71. The highest post-test score reached 90, while the lowest was 55-an improvement from the lowest pre-test score of 50. These outcomes demonstrate the effectiveness of the program in enhancing the Qur^anic reading abilities of the participants. Keywords: Empowerment, Women Mosque Congregation, Quranic Reading, Adult Learning Share Link | Plain Format | Corresponding Author (Fahmi Fatwa Rosyadi Satria Hamdani)

49	Human Wellbeing in Islam	ABS-70
New Student Pesantren Program as an Instrument for Enhancing Fiqh Worship Literacy among Islamic University Students Parihat, Muhammad Fauzi Arif, Ahmad Mujahid Rasyid Universitas Islam Bandung Abstract Islamic higher education institutions play a strategic role in shaping students^ religious understanding, particularly in the area of fiqh worship practices. This foundational aspect of Islamic studies is essential for cultivating a balanced and contextualized approach to religious life among students. The New Student Pesantren Program serves as an integrated religious orientation model aimed at strengthening students^ comprehension and practice of fiqh from the beginning of their academic journey. This study seeks to evaluate the effectiveness of the program in enhancing students^ understanding of fiqh worship within Islamic universities. A mixed-methods approach was adopted, incorporating both quantitative and qualitative data through surveys, comprehension tests, and case study observations. The research involved first-year students selected through purposive sampling. Key instruments included a structured questionnaire and a fiqh worship comprehension test. Data were analyzed using triangulation techniques to ensure the validity and reliability of findings. Results from the Wilcoxon Signed-Rank Test showed a significance value of 0.000, which is lower than the threshold of 0.05. This confirms a statistically significant improvement in students^ understanding of fiqh worship after participating in the program. Therefore, the New Student Pesantren Program is proven to be an effective initiative in improving fiqh worship literacy, contributing to the broader goal of religious development in Islamic higher education settings. Keywords: Effectiveness, New Student Pesantren Program, Fiqh Understanding, Worship Practices, Islamic Education Share Link | Plain Format | Corresponding Author (Fahmi Fatwa Rosyadi Satria Hamdani)

50	Human Wellbeing in Islam	ABS-72
Visual Comparison of False Dawn and True Dawn Based on Digital Imagery and Linear Brightness Analysis Shindu Irwansyah, Fahmi Fatwa Rosyadi Satria Hamdani, Maman Surahman Universitas Islam Bandung Abstract The determination of Subh (dawn) prayer time in Islam depends on distinguishing Fajr Kazib (false dawn) from Fajr Sadiq (true dawn), a differentiation that holds both religious and astronomical importance. Fajr Kazib appears as a brief vertical light and does not mark prayer time, while Fajr Sadiq is a stable horizontal glow along the eastern horizon that signals the permissible start of Subh prayer. However, identifying these phenomena can be difficult due to atmospheric interference, light pollution, and subjective perception. This study investigates their visual characteristics using digital image analysis and a linear brightness curve method. A qualitative approach was applied, involving systematic sky observations with DSLR cameras and luminance measurements using a Sky Quality Meter (SQM). Observations were aligned with solar depression angles from -20 degree to -15 degree. Results show that Fajr Kazib typically appears at -20 degree to -17 degree, marked by faint, vertically oriented light. Fajr Sadiq, emerging between -18 degree and -15 degree, is characterized by a consistent and broader horizontal illumination. The linear brightness curve confirms these findings, showing a sharper decrease in darkness as Fajr Sadiq begins. The study demonstrates that combining digital imaging with observational astronomy enhances accuracy in identifying prayer times, offering a more objective method to determine the true onset of Subuh. Keywords: False Dawn, True Dawn, Digital Imagery, Brightness Analysis, Islamic Astronomy Share Link | Plain Format | Corresponding Author (Fahmi Fatwa Rosyadi Satria Hamdani)

51	Human Wellbeing in Islam	ABS-73
PREVENTIVE PSYCHOEDUCATION AGAINST BULLYING FOR TEACHERS AND STUDENTS AT SMP PERTIWI, BANDUNG CITY Oki Mardiawan, Ihsana Sabriani Borualogo, Ali Mubarak Faculty of Psychology, Universitas Islam Bandung Abstract Bullying and cyberbullying remain serious educational concerns, adversely affecting adolescents^ psychological and social well-being. Increasing prevalence among youth in schools and homes has prompted the Bandung City Government, through the Office of Women Empowerment and Child Protection (DP3A), to launch Bandung Toward Zero Bullying. As part of this initiative, a psychoeducational program was delivered at SMP Pertiwi Bandung to improve awareness and prevent bullying among students and teachers. The intervention engaged both groups through structured sessions on bullying dynamics, risk factors, and coping strategies. Knowledge levels were assessed before and after the program. Fifty-three students and eight teachers participated. Normality tests (Shapiro-Wilk) confirmed normal distribution of pre- and post-intervention scores (p > 0.05). Paired samples t-tests revealed statistically significant improvements in knowledge and awareness. Students^ mean post-test score (M = 11.38) was significantly higher than their pre-test score (M = 10.51), t(52) = -4.134, p < .001. Teachers also showed a significant increase, from pre-test (M = 11.50) to post-test (M = 13.00), t(7) = -3.240, p = .014. Results indicate that targeted psychoeducation effectively enhances knowledge and awareness, contributing to safer school environments. These findings support the integration of such programs into broader municipal anti-bullying strategies. For sustained impact, future initiatives should emphasize scalability, long-term implementation, and collaboration among key stakeholders. Keywords: Teacher, Bullying, Cyberbullyingr, Psychoeducation, Students Share Link | Plain Format | Corresponding Author (Oki Mardiawan)

52	Human Wellbeing in Islam	ABS-76
Psychological Training ^Serve With Professionalism And Heart^ For Muthawif At Saudi Arabia Suhana, Dewi Sartika, Eneng Nurlaili Wangi, Nugraha, Chintia Nabela Lestari, Gladys Giofani Maulidia Faculty of Psychology, Universitas Islam Bandung Jalan Tamansari 1, Bandung 40116, Indonesia Abstract Becoming an Umrah and Hajj guide (muthawif) requires not only deep religious knowledge but also sincerity, empathy, good communication skills, and self-confidence. A muthawif plays a role not only as an information provider and guide but also as a servant to the pilgrims, who must sincerely assist them in various conditions, including facing challenges in the Holy Land. This role demands that a muthawif maintain a balance between professional responsibilities and spiritual care for the pilgrims. Therefore, training on the duties and responsibilities of a muthawif, effective communication, developing empathy, and personal grooming is essential to equip muthawifs with the confidence needed to fulfill their role. The training was attended by 80 muthawifs from APUH (Association for Umrah and Hajj Services) in Mecca, Saudi Arabia, and was conducted through methods such as discussions, material presentations, games, role-playing, and sharing among muthawifs. The training produced significant results in improving the muthawifs^ understanding and skills in carrying out their roles, especially in terms of responsibilities, effective communication, empathy, and personal grooming. The implication of this training is an increase in the muthawifs^ confidence and self-efficacy in performing their duties, which ultimately impacts the satisfaction of the pilgrims. When pilgrims receive clear information and sincere religious guidance from the muthawif, they are able to worship with greater focus, order, and devotion. As a result, the psychological well-being of the pilgrims is preserved. Keywords: Muthowif- Training- Emphaty- Communication Effective- Personal Grooming- Share Link | Plain Format | Corresponding Author (Suhana Suhana)

53	Human Wellbeing in Islam	ABS-91
HEALTH AND HALAL ASSURANCE FOR IMPORTED PRODUCTS SOLD ONLINE IN INDONESIA Rizka Faculty of Law Universitas Muhammadiyah Surakarta Jl. A.Yani Pabelan Surakarta Central Java Abstract This study will examine the rapid growth of online commerce, which has enabled the entry of imported products-food, beverages, medicines, and cosmetics-that are not halal certified and not guaranteed to be healthy, creating problems for consumers, especially Muslims in Indonesia. Regulations such as Law No. 33/2014 on Halal Product Quality, Government Regulation No. 42/2024, and Minister of Trade Regulation No. 31/2024 mandate halal labeling and certification for imported products, but their implementation on e-commerce platforms remains fragmented. The purpose of this study is to analyze the effectiveness of health and halal product assurance for imported products sold online, identify barriers to registration and supervision in the e-commerce platform ecosystem, and assess the roles of BPJPH, the Ministry of Trade, BPOM, and digital platforms in protecting consumers. Using a normative juridical approach, namely an analysis of the JPH Law, PP 42/2024, and Permendag 31/2024, a literature study method was also used to examine current cases and regulations. The results of the study indicate that imported products should be required to be halal certified. Those who already have a certificate from the country of origin can register with BPJPH. However, if a foreign country does not have a recognition cooperation, then they must undergo full certification in Indonesia. Halal certification for imported products sold online has not been fully complied with- many products still lack halal labels or only carry the label ^non-halal,^ and all goods imported through digital platforms must be halal certified to ensure consumer protection and prevent unfair competition. Keywords: Guarantee, Health, halal, import, online Share Link | Plain Format | Corresponding Author (Rizka Rizka)

54	Human Wellbeing in Islam	ABS-106
Professional Training on Islamic Funeral Management at an Islamic Campus Muhammad Fauzi Arif, Parihat, Shindu Irwansyah, Fahmi Fatwa Rosyadi Satria Hamdani Universitas Islam Bandung Abstract Understanding and skills in Islamic funeral care are essential aspects of Islamic education, yet they are not fully mastered by educational staff at Universitas Islam Bandung (Unisba). This training program was initiated in response to the growing need to enhance the capacity of academic personnel in handling the deceased in a shar^i, professional, and dignified manner. The program aimed to equip participants with both theoretical knowledge and practical skills in the preparation of the deceased according to Islamic teachings. The training was carried out using a Participatory Action Research (PAR) approach, combining lectures, demonstrations, and hands-on practice. Effectiveness was evaluated through a mixed-methods design: quantitatively using pre-test and post-test instruments, and qualitatively via open-ended questionnaires and participant feedback. The results showed an average score increase of +9.85 points, from 81.74 (pre-test) to 91.59 (post-test). Approximately 65.2% of participants improved, 33.3% remained the same, and only 1.5% experienced a decrease. Data visualization revealed consistent and evenly distributed improvement. Qualitative responses indicated strong appreciation for the relevance of the material and the training methods, along with high enthusiasm for future sessions. In conclusion, the program proved effective in enhancing the knowledge and practical competencies of educational staff in Islamic funeral care and is recommended for broader implementation. Keywords: Training, Islamic Funeral Care, Competency, Evaluation, Islamic Education Share Link | Plain Format | Corresponding Author (Fahmi Fatwa Rosyadi Satria Hamdani)

55	Human Wellbeing in Islam	ABS-114
Microaggression Experience in International Student Dewi Rosiana, Yunita Sari, Tia Inayatilah Fakultas Psikologi Unisba Abstract Microaggressions are unpleasant for victims, but often go unnoticed by perpetrators or bystanders. This often leads to microaggressions being overlooked and not seriously addressed. While much research on microaggressions has been conducted on victims, little research has explored what can be done to prevent someone from becoming a victim of microaggressions. In this study, we explored psychological factors that act as protective factors for international student in avoiding microaggressions. The research method is qualitative approach. The informant for this study was a 22-years-old female Malaysian student studying in Singapore. Interviews revealed that she comes from an educated family that is very supportive and motivating. From childhood, her parents taught her skills in communication, building relationships, and adapting to social environments. These skills were achieved through mastery of three different languages: Malaysian, Mandarin, and English. Her parents emphasized the importance of mastering these languages more than any other subject matter. Additionally, her parents encouraged their children to be active in extracurricular activities and socialize with peers. The informant recognized microaggressions but never experienced them. She felt she had never been underestimated by her social environment. She believes she possesses some crucial skills: adaptation skill and ability to prove that she has equal competencies among her peers. For example, although he^s not Singaporean, her accent sound like a native speaker. Furthermore, she mingles and adapts well to his peers. He currently works as a peer counselor, helping other students navigate psychological challenges. Keywords: microaggression, international student, interpersonal skills, language proficiency Share Link | Plain Format | Corresponding Author (Dewi Rosiana)

56	Human Wellbeing in Islam	ABS-117
Linguistic Approaches in Fraud Prevention Strategies in Higher Education Institutions Ririn Sri Kuntorini, Edi Sukarmanto, Rudy Hartanto, Siti Selisiah Meisaroh, Ismalia Nur Oktaviana, Haura Mutiara Yasmin Accounting Department, Faculty of Economics and Business, Universitas Islam Bandung Abstract This study aims to analyze the contribution of linguistic approaches to the effectiveness of fraud prevention strategies in organizations. Given the significant losses and damaging impacts caused by fraud, it is crucial to ensure that prevention strategies are not only procedurally strong but also effective in communication and internalization by all organizational elements. Linguistic approaches, which include communication strategies, language effectiveness in communication, language gaps, and language comprehension, are hypothesized to play a crucial role in achieving such effectiveness. Data collected in this study comes from 66 respondents, including lecturers, students, and educational staff from public and private universities in Indonesia. Data analysis was conducted using SmartPLS3.0 application and the Partial Least Squares (PLS) method. Results show that planned and effective communication strategies have a positive and significant influence on the effectiveness of fraud prevention strategies. Meanwhile, language effectiveness in communication, language gaps, and language comprehension do not show statistically significant influences. The theoretical implications of this study enrich the literature on organizational communication and fraud risk management, with special emphasis on the importance of communication strategy design. Practically, these results provide guidance for management and anti-fraud practitioners to focus more on improving communication strategies to enhance the impact of fraud prevention programs. Keywords: Linguistic Approach, Communication Strategy, Language Effectiveness, Language Gap, Language Comprehension, Fraud Prevention, Organizational Communication Share Link | Plain Format | Corresponding Author (RIRIN KUNTORINI)

57	Human Wellbeing in Islam	ABS-120
Participatory Mapping of Waste Management Typologies in RW 05, Lebak Siliwangi, Bandung City Rahma Dewi, Lely Syiddatul Akliyah, Hilwati Hindersah, Rose Fatmadewi, Ananda Muhammad Raihan, Muhammad Zharfan Nafis ^Aly, Sophi Ayni Putri Urban and Regional Planning Program, Faculty of Engineering, Universitas Islam Bandung Abstract Public awareness of waste sorting and processing in RW 05, Lebak Siliwangi Subdistrict, remains limited despite various environmental initiatives. Current waste management practices are predominantly top-down, with information dissemination and educational outreach primarily targeting administrative officials, rather than directly engaging the wider community. This centralized approach has contributed to the low level of community participation in sustainable waste practices. In response, this study implemented a participatory and context-sensitive methodology aimed at encouraging grassroots involvement in waste management. The research began with community-based mapping to understand the existing conditions, supported by participatory field observations, Geographic Information System (GIS)-based spatial analysis, and Focus Group Discussions (FGDs) with local stakeholders. Field data were systematically analyzed and categorized into typologies based on three main indicators: residents^ educational exposure to waste management, actual sorting behavior, and active participation in waste processing. Among 121 surveyed households, 67.8% had received some form of education on waste management. However, only 25.6% practiced waste sorting, and a mere 4.1% were involved in processing waste. A significant portion (42.9%) had received education but had not translated it into practice. These findings highlight the critical need for sustainable, behavior-focused interventions. Key project outcomes include thematic maps, scientific outputs, educational materials, and video documentation that support the broader vision of transforming the area into a Waste-Free Zone. Keywords: participatory mapping, waste management typology, Lebak Siliwangi Share Link | Plain Format | Corresponding Author (Rose Fatmadewi)

58	Human Wellbeing in Islam	ABS-127
Bullying in school: Prevalence, bystanders^ reaction, and associations with subjective well-being Ihsana Sabriani Borualogo, Oki Mardiawan, Ali Mubarak, Dinda Dwarawati Faculty of Psychology Universitas Islam Bandung Abstract This study aims to investigate prevalence, bystanders^ reaction, and association with subjective well-being (SWB). Sample (N = 645, 58.3% girls, 41.7% boys) were representative of middle school students in Bandung City. Bystander reaction to the bullying incident in school (Eijigu & Teketel, 2021), and the Children^s Worlds Subjective Well-Being Scale 5 items (CW-SWBS5- Borualogo & Casas, 2019) were used to collect data. Data were analysed using linear regression. Girls reported witnessing bullying more frequently than boys. Almost one in five girls (19.4%) say they witnessed bullying at least once a day. The most bystanders reported that the perpetrator was a boy of similar age (84.2%), indicating that peer-to-peer bullying among boys is the most common pattern. The majority of bullying incidents occur in the classroom (90.9%). No students were exclusively bully supporter. The largest group (36.1%) are passive bystander-defender, showing many students switch between helping and doing nothing. The model is statistically significant (p = .039- F = 1.979), but only explain 1.3% of variance in SWB of bystanders. Gender contributed to SWB of students, where boys reported higher SWB than girls about 5.2 points. Students who alternate between passive bystander and defender also contributed negatively (&#946- = -.184) to SWB of students. Being passive bystander (&#946-= -.139) significantly contributed to lower SWB compared to non-passive students. Surprisingly, defender (&#946-= -.184) also reported lower SWB than non-defenders. Results were valuable for parents and teachers to help students keeping their SWB while witnessing bullying. Keywords: Bystander- Prevalence- School bullying, Subjective Well-Being. Share Link | Plain Format | Corresponding Author (Ihsana Sabriani Borualogo)

59	Human Wellbeing in Islam	ABS-142
Integrating Technical Preparedness and Islamic Perspective in Disaster Resilience: A Participatory Workshop for Higher Education Institutions Anna Rozana, Dinda Dwarawati, Eni N. Nugrahawati, Ayu Tuty Utami. Fakultas Psikologi Unisba Abstract Disaster preparedness in organizations-particularly in universities-plays a crucial role in ensuring operational sustainability and safeguarding the academic community, including within the context of a sustainable campus supply chain. This employee workshop was designed to enhance the campus^s disaster response capacity by integrating technical risk management from the Disaster-Safe Educational Unit (SPAB) with Islamic supportive principles. The methods employed included situation analysis, educational workshops on disaster management and the Islamic perspective on disasters, practical application of the 5 SIAP disaster response framework, and participatory evacuation simulations. Conducted in a participatory format, the workshop involved 78 employees. Results indicated a significant improvement in participants^ technical understanding of evacuation routes, the roles of floor captains in each building, and the readiness of emergency equipment. Additionally, the spiritual dimension was internalized as a source of psychosocial support during disasters. The development of a comprehensive handbook and institutional recommendations were key outputs aimed at sustaining the program. These findings suggest that integrating technical preparedness with religious perspective strengthens campus resilience, fosters collective participation, and provides an operational framework that can be replicated in other higher education institutions. Keywords: Disaster preparedness, Higher education, Employee, 5SIAP, Islamic perspective,Bandun Share Link | Plain Format | Corresponding Author (Anna Rozana)

60	Human Wellbeing in Islam	ABS-166
The Contribution of Strategic Human Capital Management to Organizational Performance: A Case Study of PT Len Railway Systems Rita Rosmawati (*), Janah Sojanah, Eeng Ahman Management, Faculty of Economics and Business Education, Indonesia University of Education Jalan Dr. Setiabudhi No. 229, Isola, Kec. Sukasari, Kota Bandung 40154, Jawa Barat - Indonesia *ritarosmawati5896[at]upi.edu Abstract In the era of Industry 4.0, organizational success is determined not only by technological innovation but also by the strategic management of human resources (HR). This study aims to analyze the implementation of human capital management (HCM) practices and their contribution to organizational performance at PT Len Railway Systems (PT LRS), a strategic company in the Indonesian railway industry. This research employed a qualitative case study approach, using data collected from in-depth interviews, direct observations, and document analysis of company performance reports over the last five years (2019-2023). The findings reveal that HCM practices at PT LRS are centered on five key aspects: (1) workforce planning and recruitment, (2) training and development, (3) performance evaluation, (4) employee retention and wellbeing, and (5) compensation systems. These practices significantly contribute to improving employee competence, motivation, loyalty, and overall organizational effectiveness. The results confirm that strategic HCM integration with corporate objectives strengthens the company^s competitiveness in a project-based transportation industry. This study implies that adaptive workforce planning, continuous training programs, transparent performance evaluations, and fair compensation policies are essential in supporting organizational sustainability and competitiveness. Furthermore, the study contributes to the academic literature by providing empirical evidence of HCM practices within a state-owned enterprise in Indonesia^s strategic transportation sector. Keywords: Human Capital Management- Organizational Performance- Strategic HRM Share Link | Plain Format | Corresponding Author (Rita Rosmawati)

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