PROCEEDINGS OF THE 2ND INTERNATIONAL CONFERENCE

ON ISLAMIC ECONOMIC AND BUSINESS ON

"Islamic Economy Momentum for Sustainable Development Goals

in The Digital Era Transformation."

TAHTA MEDIA GROUP

ii
 PROCEEDINGS OF THE 2ND INTERNATIONAL CONFERENCE
ON ISLAMIC ECONOMIC AND BUSINESS ON
"Islamic Economy Momentum for Sustainable Development Goals
in The Digital Era Transformation."

Editor in chief :
Dr. Miftakhul Choiri, S.Sos., M.S.I

Associate Editor:
Rizaldi Yusfiarto, S.E., M.M

Editorial Board Members:

Aviandi Okta Maulana, SE., M.Acc., Ak.,C.A., Ph.D | Lu’liyatul Mutmainah, S.E.,
M.Si | Indri Supriani, S.E. M.S.E.I | Satria Utama, S.E.I, M.E.I | Dimas Bagus
Wiranatakusuma, S.E., M.Ec., Ph.D | Hendy Mustiko Aji BIBM., S.E., M.Sc
Achmad Nurdany S.E.I., S.E., M.E.K | Yayu Putri Senjani, S.E., M M.Sc., ACPA
|Dinik Fitri Rahajeng Pangestuti, SE., M.Ak | Dwi Marlina Wijayanti, S.Pd.,M.Sc
Aris Munandar, S.E.I., M.Sc

Editorial Assistant:
Mochammad Rafi Alfiansyah | Dyaghazi Abdurraffi Nixon
Ade Diaz Primadharma

Ukuran:
vIi,26, Uk: 15,5 x 23 cm

ISSN: 3032-2154

Cetakan Pertama:
Februari 2024

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iii
 PREFACE

It is with great pleasure that we introduce the proceedings of the

nd
2 International Conference on Islamic Economic and Business on
"Islamic Economy Momentum for Sustainable Development Goals in
The Digital Era Transformation." This gathering of brilliant minds,
innovative thinkers, and dedicated policymakers marks a pivotal
moment in pursuing a sustainable and equitable future for all.
Islamic economics, with its emphasis on fairness, justice, and
social responsibility, can provide valuable principles and practices for
achieving the SDGs in the digital era. Islamic finance institutions can
harness technology to enhance the efficiency and inclusivity of
financial services. It can contribute to SDGs by promoting financial
inclusion and providing access to banking services, microfinance, and
innovative payment systems. Furthermore, Islamic economics
emphasis on ethical investments by encouraging investments in
sustainable technologies and socially responsible businesses. By
leveraging digital platforms and financial technology, Islamic
economics can facilitate zakat collection and distribution, through
poverty alleviation and resource redistribution. Additionally, Islamic
economics can foster social welfare and community development
through digital innovations. In essence, Islamic economics, in
conjunction with digital advancements, can serve as a powerful tool for
advancing the SDGs in the digital era, fostering economic prosperity,
social inclusivity, environmental sustainability, and overall sustainable
development .
Thank you for being a part of this journey towards a better future.

Dr. Miftakhul Choiri, S.Sos.I., M.S.I

Chairman of the 2nd International Conference on Islamic Economic and
Business 5-6th October 2023

iv
 CONTENTS

Sharia Perspective, Risks, and Strategies of Digitalizing

Payments via QRIS in Traditional Markets
Mega Tunjung Hapsari, Amalia Nuril Hidayati, Nadia 1
Nadhirotus Shoidah

Sarkempopi (Marketing And Development Of Tourism

Potential) In Kemantren Gedongtengen Yogyakarta)
Fitrianatsan, Refki Rusyadi, Ana Tasha Nur Jannah 3

SWOT Analysis of Micro, Small and Medium Enterprises

(MSMEs) Sentra Industri Olahan Kedelai in Selat Village,
District Pemayung Regency Batanghari
Yuliana Safitri 5

Purchase decisions for Generation Z on entrepreneur digital

platforms for Supporting Recovery Economic: Overview of
Flash Sale, Free Shipping Tagline And Online
Binti Nur Asiyah, Mar’atus Sholeha Nestyti, Lisa Yuni Lestari 6

Analysis Of The Green Banking Implementation Model On

Banking Performance At Bank Syariah Indonesia
Enjen Zaenal Mutaqin, Aprilia Farahita 8
A Bibliometric Analysis Of Supply Chain Organization And
Agility On Supply Chain Performance: The Mediating Role Of
Supply Chain Promotion Media Strategies In Retail Stores
Rini Anggriani, Widia Febriana, I Nyoman Yoga 10
Sumadewa,Lilik Widyawati

v
 Does Risk-Based Bank Rating Has an Effect Towards
Profitability of BTPN Syariah?
Rian Dani, Titin Agustin Nengsih 12
Islamic Finance, Digital Transformation, and Sustainable
Development: A Synergistic Exploration
Sri Rejeki, Sufiana Noor 13

Improving The Quality Of Financial Reporting For Msmes

Through The Siapik Application For Goodang Kopi Muria 15
Msmes
Adif Fachrudin, Kharis Fadlullah Hana

Management of Zakat, Infaq and Alms at Baznas Madiun City

in the Maqasid Sharia Framework
Ahmad Kudhori, Gemelthree Ardiatus Subekti, Kharis 16
Fadlullah Hana

Financial Performance in a Decade: Conventional vs. Islamic

Bank
Refi Ramadhani, Novi Diah Wulandari, Fahmy Akbar Idries, 17
Riza Zanuba

The Effect of Business Scale, Information Technology and

Accounting Knowledge of Business Actors on the Quality of
Financial Statements in MSMEs Weaving Centers in
Dyah Puteri Sulistiani, Ita Rakhmawati, Izzah Malikhatus 19
Syarifa

vi
The Role of Islamic Spiritual Intelligence and Green HRM
toward Organizational Green Performance: A Person-
Organization Fit Perspective
Mohammad Ziad Anwar, Irwan Cahyadi, Ika Yuliana 21

Analysis on the Effectiveness and Challenges of Government

Internal Control System (GICS) within the Education and Sports
Office in Bantul Regency
Siti Uswatun Hasanah, Melvin Rahma Sayuga Subroto, Budi 23
Sutiono Pratama Nugraha, Andreas Mahendro Kuncoro

Analysis of the Influence of Socioprenuer Character Values and

Islamic Management on Islamic Economic Business
Development in Indonesia
Budi Sutiono Pratama Nugraha, Virangga Yuntya Hasbiallah 25
Witjaksono, Melvin Rahma Sayuga Subroto

vii
SHARIA PERSPECTIVE, RISKS, AND STRATEGIES OF
DIGITALIZING PAYMENTS VIA QRIS IN TRADITIONAL
MARKETS

Mega Tunjung Hapsari

Sayyid Ali Rahmatullah State Islamic University Tulungagung, Indonesia
([email protected])
Amalia Nuril Hidayati
Sayyid Ali Rahmatullah State Islamic University Tulungagung, Indonesia
Nadia Nadhirotus Shoidah
Sayyid Ali Rahmatullah State Islamic University Tulungagung, Indonesia

ABSTRACT
The transformation of digital payments in Indonesia is realized with
the existence of QRIS. QRIS aims to facilitate fast, safe and practical
digital payment transactions. Expanding the use of QRIS to all
traditional markets in all regions is a very good thing, but there are still
many obstacles in its implementation. Not much research has studied
this issue. By using a qualitative approach with an interactive research
model sourced from interviews and other supporting data, this research
offers a solution to the risks of using QRIS in traditional markets
throughout Java-Bali. The three main recommendations given are: 1)
Promoting the advantages and benefits of QRIS conventionally and
sharia to the society in community activities such as devotional work,
recitations, Friday prayer sermons, and so on; 2) Collaboration
between government, banking, MSMEs and society in building a
sustainable digital economic ecosystem; and 3) Providing intense and
continuous training and assistance to traditional market traders or
merchants in using QRIS. By combining the results of Sharia
Perspective analysis and SWOT analysis, it is hoped that the results of
this research can be used as input in determining the direction of digital

Proceeding ICIEB 2023 | 1

 transformation policies in rural areas and traditional markets.
Keywords: Digital Payments, Sharia Perspective, Strategy,
Traditional Markets, QRIS
JEL Classification: E42, F65, R51

2 | Proceeding ICIEB 2023

 SARKEMPOPI (MARKETING AND DEVELOPMENT OF
TOURISM POTENTIAL) IN KEMANTREN
GEDONGTENGEN YOGYAKARTA

Fitrianatsany
Sayyid Ali Rahmatullah State Islamic University Tulungagung, Indonesia
([email protected])
Refki Rusyadi
Sayyid Ali Rahmatullah State Islamic University Tulungagung, Indonesia
([email protected])
Ana Tasha Nur Jannah
Sayyid Ali Rahmatullah State Islamic University Tulungagung, Indonesia
([email protected])

ABSTRACT
Tourism is a crucial part of Indonesia's economic development.
Tourism is a form of tourism development that includes tourism objects
such as culinary places, souvenir centers typical of Yogyakarta, cultural
heritage such as art / cultural performances, selfie spots, vineyards, and
vegetable aisles. Kemantren Gedongtengen has a strategic location in
marketing and the development of tourist tourism potential because of
its location close to the Malioboro tourist area. This case study needs to
explore business management carried out by the government of the
government and the MSMEs business actors in marketing products and
innovations in the promotion of tourism potential. This study was a case
study to understand more deeply the symptoms and phenomena of
social and economic social circles, especially MSME business actors,
in managing cultural excellence, tourism, and local resources.
Researchers conducted interviews with business actors and consumers.
The conclusion shows that tourist villages have application potential in
tourism development while still paying attention to aspects of life that

Proceeding ICIEB 2023 | 3

already exist in the township and emphasizing more on utilizing the
capabilities and potential possibilities that are available in the village to
provide a series of tourist trips both through aspects of attraction and as
supporting facilities. The marketing mix method facilitates all groups
of Gandeng Gendong/Culinary MSMEs to market products marketed
both tourist products and promotion of MSMEs. The Nglarisi
application included the JSS (Jogja Smart Service) platform, an
integrated service for the community and the government.
Keywords: MSMEs, Marketing, Development, Tourism Potential,
Gedongtengen
JEL Classification:

4 | Proceeding ICIEB 2023

 SWOT ANALYSIS OF MICRO, SMALL AND MEDIUM
ENTERPRISES (MSMES) SENTRA INDUSTRI OLAHAN
KEDELAI IN SELAT VILLAGE, DISTRICT PEMAYUNG
REGENCY BATANGHARI

Yuliana Safitri

ABSTRACT
This research uses a qualitative research method with a SWOT
analysis tool which can help MSMEs in Sentra Industri Olahan
Kedelai in improving the marketing of their products. The research
results show 1) Strengths: quality raw materials used, relatively easy
manufacturing process, using modern production equipment,
affordable prices, and providing the best service, 2) Weaknesses:
limited capital, lack of human resources, production volume is still
lacking, and the production location is not strategic, 3) Opportunities
(opportunities): similar businesses are still lacking, holding
promotions, discounts and implementing PO and COD systems, 4)
Threats: level of competition with other businesses and weather
factors.
Keywords: SWOT analysis; MSMEs; Processed Soybeans;
JEL Classification: A15, B12, V6 (3 JEL Class)

Proceeding ICIEB 2023 | 5

 PURCHASE DECISIONS FOR GENERATION Z ON
ENTREPRENEUR DIGITAL PLATFORMS FOR
SUPPORTING RECOVERY ECONOMIC: OVERVIEW OF
FLASH SALE, FREE SHIPPING TAGLINE AND ONLINE
CUSTOMER REVIEW

Binti Nur Asiyah

Faculty of Islamic economy and business, Sayyid Ali Rahmatullah State
Islamic University Tulungagung
([email protected])
Mar'atus Sholeha Nestyti
Faculty of Islamic economy and business, Sayyid Ali Rahmatullah State
Islamic University Tulungagung
Lisa Yuni Lestari
Faculty of Islamic economy and business, Sayyid Ali Rahmatullah State
Islamic University Tulungagung

ABSTRACT
Purpose – This purpose of the paper is to analyze purchasing
decisions for digital platform entrepreneurs, review flash sales, free
shipping taglines, and online customer reviews for the Gen Z
generation at the Faculty of Islamic Economics and Business UIN
Sayyid Ali Rahmatullah. Generation Z requirements with digital
processing. Flash sale service is a sales strategy so that consumers
decide to buy. Likewise, free shipping services are also an option for
consumers, as well as reviews by consumers on the experience of
digital transactions on entrepreneur products on digital platforms.
Economic uncertainty due to the Covid-19 pandemic and the impact
of global economic developments have encouraged economic
recovery and strengthening

6 | Proceeding ICIEB 2023

Methodology – The method used in this research is quantitative with
associative type. The samples taken in this study were 80 respondents
from Generation Z students using the Shopee application at the
Faculty of Islamic Economics and Business UIN Sayyid Ali
Rahmatullah Tulungagung . The sampling technique used is incidental
sampling. The source of data used in this research is primary data.
Papers were analyzed using multiple linear regression.
Findings – These findings showed that partially or simultaneously
flash sale promotions, free shipping taglines, online customer reviews
had a significant effect on the purchasing decisions of generation Z
digital platform entrepreneurs. Increasing purchasing decisions
through digital platforms encourages an increase in entrepreneurs,
workforce and economic turnover so that it can become a driving force
for national economic recovery
Originality – The originality of this paper analyzes empirically and
critically on generation Z entrepreneurs on digital platforms.
Keywords: Purchase decisions, Economic Recovery, Generation Z
Entrepreneurs, Digital Platforms
JEL Classification:

Proceeding ICIEB 2023 | 7

 ANALYSIS OF THE GREEN BANKING
IMPLEMENTATION MODEL ON BANKING
PERFORMANCE AT BANK SYARIAH

Enjen Zaenal Mutaqin

Faculty of Islamic Economics and Busines, UIN Prof. KH. Saifuddin Zuhri
Purwokerto
Aprilia Farahita
Faculty of Islamic Economics and Busines, UIN Prof. KH. Saifuddin Zuhri
Purwokerto

ABSTRACT
This study aims to examine the implementation of green banking
practices at Bank Syariah Indonesia, KCP Banjarnegara, and their
impact on banking performance. This study uses a descriptive
qualitative approach with a field research method through direct
observation and interviews with the Branch Manager, Operational
Staff, teller, and microstaff of Bank Syariah Indonesia, KCP
Banjarnegara. Indicators of green banking activities used in this study
include green Product, green Operation, green customer, and green
Policy. The results of this study indicate that Bank Syariah Indonesia
KCP Banjarnegara implements green banking practices based on
research indicators, such as Green Product, Green Operation, Green
customer, and green policy. Bank Syariah Indonesia, KCP
Banjarnegara, has implemented all indicators well. This has a positive
impact on the image and reputation of Bank Syariah Indonesia, KCP
Banjarnegara, as a bank that cares about the environment and social
responsibility. In addition, the existence of Operational Efficiency in
banking has helped Bank Syariah Indonesia KCP Banjarnegara
increase efficiency and reduce costs. The use of technology also
speeds up the transaction process and services for customers and

8 | Proceeding ICIEB 2023

increases customer satisfaction.
Keywords: Green banking, sharia banking, banking performance
JEL Classification: A15, B12, V6 (3 JEL Class)

Proceeding ICIEB 2023 | 9

 A BIBLIOMETRIC ANALYSIS OF SUPPLY CHAIN
ORGANIZATION AND AGILITY ON SUPPLY CHAIN
PERFORMANCE: THE MEDIATING ROLE OF SUPPLY
CHAIN PROMOTION MEDIA STRATEGIES IN RETAIL
STORES

Rini Anggriani
Universitas Bumigora, Nusa Tenggara Barat, Indonesia
([email protected])
Widia Febriana
Universitas Bumigora, Nusa Tenggara Barat, Indonesia
([email protected])
I Nyoman Yoga Sumadewa
Universitas Bumigora, Nusa Tenggara Barat, Indonesia
([email protected])
Lilik Widyawati
Universitas Bumigora, Nusa Tenggara Barat, Indonesia
([email protected])

ABSTRACT
This study aims to analyze the effect of supply chain organization and
supply agility on the performance of supply chain performance through
the mediating role of supply chain strategy in the retail industry. Retail
business design creates novelty, it is very important for manufacturers
to stay focused on producing goods. The presence of retail stores will
make it easier for consumers to get the desired goods and services. The
research sample includes 180 companies or respondents. This research
conducted a bibliometric analysis related to Supply Chain Organization
And Agility On Supply Chain, The research was conducted using data
from SCOPUS data sources from 2019 - 2023 and network analysis
using VOS viewer software. The keyword used is supply chain

10 | Proceeding ICIEB 2023

management, with a total of 293 documents. The results of this study
have limitations including data sources and supporting software used.
Data sources are only sourced from SCOPUS accredited articles, then
the data is viewed from co-ownership, outher, co-occurrence, all
keywords, citation, countries, bibliographic, documents, co-
occurrence, index keywords, co-occurrence, outhor keywords, which
are obtained processed in the VOS viewer application. This is expected
to add insight for researchers and academics who are interested in
discussing the topic under study.
Keywords: Bibliometric Analysis, Supply Chain management,
Promotion Media Strategies,
JEL Classification:

Proceeding ICIEB 2023 | 11

 DOES RISK-BASED BANK RATING HAS AN EFFECT
TOWARDS PROFITABILITY OF BTPN SYARIAH?

Rian Dani
UIN Sultan Thaha Saifuddin Jambi, Indonesia
Titin Agustin Nengsih
UIN Sultan Thaha Saifuddin Jambi, Indonesia
([email protected])

ABSTRACT
This research aims to examine the effect of Risk-Based Bank Rating
on the National Sharia Pension Savings Bank (BTPN Syariah)
profitability. Risk-Based Bank Rating is an assessment of the bank's
health level. The Risk-Based Bank Rating assessment components are
Risk Profile, Good Corporate Governance, Profitability, and Capital.
The data used is secondary data taken from the quarterly financial
reports of BTPN Syariah. Multiple Linear Regression Analysis was
used in this research. The findings show that the Financing to Deposit
Ratio (FDR) factor has a significant positive effect on Return On
Assets. The Operating Costs Operating Income (BOPO) factor has a
significant negative effect on Return On Assets, and the Capital
Adequacy Ratio (CAR) factor has a significant negative effect on
Return On Assets. Simultaneously, FDR, BOPO, and CAR factors
significantly affect Return On Assets.
Keywords: CAR, BOPO, CAR, ROA, BTPN Syariah
JEL Classification: A15, B12, V6 (3 JEL Class)

12 | Proceeding ICIEB 2023

ISLAMIC FINANCE, DIGITAL TRANSFORMATION, AND
SUSTAINABLE DEVELOPMENT: A SYNERGISTIC
EXPLORATION

Sri Rejeki
Kudus State Islamic Institute, Indonesia
([email protected])
Sufiana Noor
Kudus State Islamic Institute, Indonesia

ABSTRACT
In an era of rapid technological advancement and growing emphasis on
sustainability, Islamic finance and accounting have gained attention.
Islamic finance, rooted in ethical and Sharia-compliant principles, is
seen as an alternative to conventional finance. The digital era has
brought transformative changes, offering solutions to longstanding
challenges.
The convergence of Islamic finance and the digital era holds promise
for addressing global issues, particularly achieving Sustainable
Development Goals (SDGs) set by the United Nations. Islamic
economic principles align with SDGs, making Islamic finance and
accounting potential catalysts for positive change. This paper explores
the complex relationship between Islamic economics, finance, and
accounting in the digital era. It aims to highlight their synergy and
capacity to contribute to SDG realization through case studies,
document analysis, and practical implications based on literature
review. Furthermore, this study seeks to advance academic discourse
and offer insights for policymakers, contribute to academic discussions
on Islamic finance in the digital age, and provide practical insights for
a more sustainable and inclusive global economy.

Proceeding ICIEB 2023 | 13

Keywords: Islamic Economy, Finance, Digital Era Transformation
JEL Classification: D13, I31, J22, K31

14 | Proceeding ICIEB 2023

IMPROVING THE QUALITY OF FINANCIAL REPORTING
FOR MSMEs THROUGH THE SIAPIK APPLICATION FOR
GOODANG KOPI MURIA MSMEs

Adif Fachrudin
Kudus State Islamic Institute, Indonesia, Indonesia
[email protected]
Kharis Fadlullah Hana
Kudus State Islamic Institute, Indonesia, Indonesia

ABSTRACT
Micro, Small and Medium Enterprises (MSMEs) face obstacles in
doing so preparation of financial reports in accordance with existing
standards. _ MSME players do not know how much profit they make
pure what they get, they don't really understand knowledge about
financial recording, and lack of knowledge about financial
applications, as well difficulty in obtaining financing from financial
institutions. Activity devotion This improvement oriented _ quality of
financial reports for management Goodang Kopi Muria via utilization
of the SIAPIK application. The result of training and mentoring shows
that using SIAPIK is easy and can be used on several devices, and the
SIAPIK application can help MSME actors in preparing better financial
reports. This article could be reference for MSME players who want to
increase the quality of the financial reports via the SIAPIK application.
Keywords: Improvement quality of financial reports, MSMEs, SIAPIK
Application
JEL Classification: A15, B12, V6 (3 JEL Class)

Proceeding ICIEB 2023 | 15

 MANAGEMENT OF ZAKAT, INFAQ AND ALMS AT
BAZNAS MADIUN CITY IN THE MAQASID SHARIA
FRAMEWORK

Ahmad Kudhori
Politeknik Negeri Madiun, Indonesia
Gemelthree Ardiatus Subekti
Politeknik Negeri Madiun, Indonesia
Kharis Fadlullah Hana
Politeknik Negeri Madiun, Indonesia
([email protected])

ABSTRACT
This study aims to construct a performance measurement of Maqasid
Sharia for Zakat Management Instituions. This study construct
performance measurement using the Sekaran method, which is to find
the appropriate Maqasid Sharia concept and then describe the Maqasid
Sharia concept into dimensions, elements, and discuss with several
experts in zakat management. This research construct 5 ideal goals
based on Al-Ghazali's concept: preservation of religion, life/soul,
reason, heredity, and wealth. Furthermore, describe the ideal goals into
This research finally builds 10 dimensions. Then, this study constructs
20 elements. This research also builds 33 items of disclosure.
Keywords: Maqasid Sharia; Maqasid Sharia Disclosure; Zakat
Management
JEL Classification: A15, B12, V6 (3 JEL Class)

16 | Proceeding ICIEB 2023

 FINANCIAL PERFORMANCE IN A DECADE:
CONVENTIONAL VS ISLAMIC BANK

Refi Ramadhani
Universitas Nahdlatul Ulama Yogyakarta, Indonesia
Novi Diah Wulandari
[email protected]
Universitas Nahdlatul Ulama Yogyakarta, Indonesi
Fahmy Akbar Idries
Universitas Nahdlatul Ulama Yogyakarta, Indonesi
Riza Zanuba
Universitas Nahdlatul Ulama Yogyakarta, Indonesi

ABSTRACT
In the dynamic realm of global finance, the past decade has witnessed
remarkable transformations and challenges, significantly impacting the
banking sector. One intriguing dynamic has been the coexistence and
competition between conventional and Islamic banks, two distinct
financial institution models that have thrived amidst economic
uncertainties. This study delves into financial performance to explore
the comparative performance of conventional and Islamic banks during
this transformative decade. Indonesia's banking sector has experienced
rapid development over the past few decades. With a large population
and a dynamic economy, Indonesia houses various financial
institutions, including conventional and Islamic banks, both crucial for
economic growth, investments, and financial services. Over the last
decade (2011-2021), Indonesia has witnessed significant changes in its
banking landscape. Conventional banks, operating based on traditional
financial principles, have long dominated the market, but Islamic
banks, adhering to Islamic Sharia principles, have experienced rapid
growth. While previous studies have contributed to the literature, a
comprehensive overview of the financial performance comparison

Proceeding ICIEB 2023 | 17

between conventional and Islamic banks is still lacking. Therefore, this
research aims to delve deeper into the financial performance of both
types of banks over the past decade, assessing their performance using
key metrics, including Capital Adequacy Ratio (CAR), Non-
Performing Loan ratio (NPL), Return on Assets (ROA), Operating
Expenses to Operating Income ratio, and Loan to Deposit Ratio (LDR).
Keywords: Financial performance; decade; conventional bank;
Islamic bank
JEL Classification:

18 | Proceeding ICIEB 2023

 THE EFFECT OF BUSINESS SCALE, INFORMATION
TECHNOLOGY AND ACCOUNTING KNOWLEDGE OF
BUSINESS ACTORS ON THE QUALITY OF FINANCIAL
STATEMENTS IN MSMES WEAVING CENTERS IN
TROSO

Dyah Puteri Sulistiani

State Islamic Institute of Kudus, Indonesia
[email protected]
Ita Rakhmawati
State Islamic Institute of Kudus, Indonesia
[email protected]
Izzah Malikhatus Syarifah
State Islamic Institute of Kudus, Indonesia
[email protected]

ABSTRACT

This research is to empirically examine the influence of business

scale, information technology and accounting knowledge of business
actors on the quality of financial reports at UMKM Weaving Centers in
Troso, using a quantitative approach. The population is UMKM
Weaving Centers in Troso as many as 440, sampling is based on the
criteria of UMKM that already have a business certificate in accordance
with data from the coorperative service, the length of the business that
has been established for more than 1 year, UMKM has prepared
accounting records and presented financial reports. The results of the
sample selection were 55 research samples. The data analysis technique
used multiple regression analysis with the help of the SPSS data version
21 for windows program. The results showed that the variables of
business scale and information technology had no effect on the quality

12 Proceeding ICIEB 2023 | 19

of financial reports, while the accounting knlowledge variable had an
effect on the quality of financial reports.
Keywords: Business Scale; Information Thecnology; Accounting
Knowledge; Quality of Financial Statements
JEL Classification:

20 | Proceeding ICIEB 2023

THE ROLE OF ISLAMIC SPIRITUAL INTELLIGENCE AND
GREEN HRM TOWARD ORGANIZATIONAL GREEN
PERFORMANCE: A PERSON-ORGANIZATION FIT
PERSPECTIVE

Mohammad Ziad Anwar

Universitas Bumigora, Nusa Tenggara Barat, Indonesia
[email protected]
Irwan Cahyadi
Universitas Bumigora, Nusa Tenggara Barat, Indonesia
Ika Yuliana
Universitas Bumigora, Nusa Tenggara Barat, Indonesia

ABSTRACT
This study aims to explore in more depth the role of the Islamic spiritual
intelligence domain and green HRM practices on employee green
behavior and organizational green performance. Starting from a
number of theoretical assumptions and findings in relevant studies, it
can be confirmed that Islamic spiritual intelligence and green HRM
practices can shape employee green behavior, and employee green
behavior can also trigger the achievement of organizational green
performance. In addition, it is confirmed that there is a strong role of
basic theory of person-environment fit in explaining the role of
individual and organizational domains in explaining green forms of
behavior and performance. This study presents a number of
originalities that make it unique compared to previous relevant studies.
First, this study focuses on studying the role of individual domains
specific to Islamic spiritual intelligence on employee green behavior.
The majority of studies in Indonesia involve more specific individual
domains on personality to explain the phenomenon of green behavior
and performance. Second, this study focuses on the implementation of

12 Proceeding ICIEB 2023 | 21

the basic theory of person-environment fit theory in explaining the role
of Islamic spiritual intelligence and green HRM practices in improving
green behavior and performance. Several researchers and academics in
Indonesia still relatively rarely explore the role of established basic
theories in the field of HR and organizations to explain the
phenomenon of organizational green performance.
Keywords: Islamic spiritual intelligence; green HRM; employee green
behavior; organizational green performance; person-environment fit
JEL Classification: Q01, O15, M00

22 | Proceeding ICIEB 2023

 ANALYSIS ON THE EFFECTIVENESS AND
CHALLENGES OF GOVERNMENT INTERNAL CONTROL
SYSTEM (GICS) WITHIN THE EDUCATION AND
SPORTS OFFICE IN BANTUL REGENCY

Siti Uswatun Hasanah

Universitas Nahdlatul Ulama Yogyakarta, Indonesia,
Melvin Rahma Sayuga Subroto
Universitas Nahdlatul Ulama Yogyakarta, Indonesia,
([email protected])
Budi Sutiono Pratama Nugraha
Universitas Nahdlatul Ulama Yogyakarta, Indonesia,
Andreas Mahendro Kuncoro
Universitas Nahdlatul Ulama Yogyakarta, Indonesia,

ABSTRACT
One of the frequently examined theories in the context of organized
governance within a country is the theory of good governance. A
practical effort to implement the principles of good governance is
through regulations governing the internal control of the government.
The regulation overseeing goverment internal control system is outlined
in Government Regulation No. 60 of 2008. A study was conducted to
assess the suitability and effectiveness of goverment internal control
system implementation in the procurement of goods and services within
the education and culture office of bantul regency. The study also aimed
to evaluate the effectiveness of government internal control system in
preventing potential fraud within the institution. The research employed
a qualitative method, with the sample involving parties associated with
internal control in the procurement process. Primary data and interview
techniques were utilized in the research process. Data analysis was
conducted using the triangulation of sources technique. The research

12 Proceeding ICIEB 2023 | 23

findings indicate that the implementation in the procurement of goods
and services within the education and culture office of bantul regency
has been effectively carried out. However, some challenges were
identified in the goverment internal control system implementation,
such as a focus on risk identification that primarily emphasizes
administrative aspects, evaluations that are generally related to
procuremen activities not fully integrated into goverment internal
control system, and difficulties in controlling assets, including physical
control aspects.
Keywords: Government Internal Control System; Conformity;
Effectiveness; Procurement of Goods and Services
JEL Classification:

24 | Proceeding ICIEB 2023

 ANALYSIS OF THE INFLUENCE OF SOCIOPRENUER
CHARACTER VALUES AND ISLAMIC MANAGEMENT ON
ISLAMIC ECONOMIC BUSINESS DEVELOPMENT IN
INDONESIA

Budi Sutiono Pratama Nugraha

Universitas Nahdlatul Ulama Yogyakarta, Indonesia
([email protected])
Virangga Yuntya Hasbiallah Witjaksono
Universitas Nahdlatul Ulama Yogyakarta, Indonesia,
([email protected])
Melvin Rahma Sayuga Subroto
Universitas Nahdlatul Ulama Yogyakarta, Indonesia,
([email protected])

ABSTRACT

This study aims to (1) identify the character values of Socioprenur and
Islamic Management caused by business changes to the development
of Islamic Economics in Indonesia and (2) the steps taken by
socioprenur actors and Islamic management in solving the Islamic
economic business model in Indonesia. This research approach is
descriptive qualitative. The data of this research is the impact of
changes in economic business on the value of Socioprenuer character
and Islamic management on the development of Islamic economics in
Indonesia. Data sources come from several socioprnuer actors, such as
business communities, villages, and businesses from Islamic boarding
schools in Indonesia. Data collection in this study used observation
techniques, questionnaires, and interviews. Data analysis in this study
used qualitative and quantitative methods through statistical testing and
analysis, namely data reduction, data presentation, and conclusion

12 Proceeding ICIEB 2023 | 25

drawing. The results showed (1) the impact of socioprenuer character
values and Islamic management caused by global economic changes in
the development of the Islamic economy in Indonesia; (2) the steps
taken by socioprenur actors and Islamic management to form an
Islamic economic model in global economic change.
Keywords: Socioprenuer character, Islamic Management; Islamic
Economic Business
JEL Classification:

26 | Proceeding ICIEB 2023