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Notaries play an important role in the tax system by being required to report Taxpayer (WP) transactions to the Directorate General of Taxes (DJP). This obligation is regulated in Law Number 28 of 2007 concerning Income Tax (UU PPh) and Minister of Finance Regulation Number 31/PMK.03/2016. The main objective of this reporting is to improve taxpayer compliance, the accuracy of tax data, and the effectiveness of DGT supervision. Notaries are required to report various types of transactions, such as buying and selling land, grants, inheritances, and the granting of power of attorney regarding land and buildings. Reporting is carried out through a Research Certificate (SKP) Format of Proof of Fulfillment of the Obligation to Deposit Income Tax (PPh) Specifically for Notaries/Land Deed Making Officials (PPAT), either online via e-SPT PPh or manually at the Tax Service Office (KPP). Notaries who do not comply may be subject to sanctions, such as written warnings, fines, and even revocation of permits. Implementing this reporting obligation has benefits for notaries, such as increasing credibility and professionalism, streamlining the process of obtaining business permits, and making it easier to make deeds. Factors that influence notary compliance in reporting taxpayer transactions include knowledge and understanding of regulations, awareness and commitment, ease of reporting system, effectiveness of law enforcement, socialization and education, as well as a culture of tax compliance. Efforts to increase notary compliance require synergy from various parties, including the DJP, notary professional organizations, and the government in creating a culture of high tax compliance.

Sharia banking is a financial institution that has a very important role in advancing the Indonesian economy and is an answer to the public's need to use a banking system based on sharia principles. However, sometimes there are many perceptions that Islamic banking is the same as conventional banking. Sharia banking has fundamental differences from conventional banking, namely regarding legal aspects, organizational structure, financed business activities and work environment. Sharia banking operational activities are based on sharia principles, namely the principle of profit sharing, buying and selling and leasing principles by conducting business through mudharabah, musyarokah, murabbahah and ijaroh contracts. Meanwhile, conventional banking provides services in payment traffic with the principle of determining interest for both savings and loan (credit) products and applying various fees in the form of nominal amounts and certain percentages.

, This research presents opinions on the theme of fraud in buying and selling based on an Islamic perspective and Indonesian positive law, with a focus on Article 493 of the Criminal Code (KUHP). In the Islamic context, honesty and fairness in buying and selling transactions are highly emphasized as an integral part of religious values. On the other hand, Article 493 of the Criminal Code regulates criminal acts of fraud in buying and selling transactions in Indonesia, providing a legal basis for handling cases of fraud in trading activities. A comparative analysis between Islamic views and Indonesian positive law towards fraud in buying and selling reveals similarities and differences in approach and implementation. The implications of these two perspectives are also discussed in the context of legal practice in society.  

The development of the modern economy, which is characterized by digital trade through various buying and selling platforms, is not free from monopolistic practices, especially price manipulation behaviour by business actors, which is detrimental to consumers and other business actors. This matter needs to receive attention from business competition institutions to maintain healthy business competition. This writing aims to determine the extent of the KPPU's role as a business competition institution in supervising price manipulation practices in digital trade. The research method used is normative juridical which is prescriptive in nature by collecting primary and secondary legal materials to answer problems. From the research results, it was found that in the development of digital trade in Indonesia, an active role from the government is needed to update regulations that regulate in detail regarding monopolistic actions in the form of price manipulation in digital trade. It is hoped that the KPPU's role as a business competition supervisory institution will dynamically be able to balance the supervision of trade monopoly practices in the digital economy era.

Mruwak is one of the villages in Madiun Regency where the majority of residents work as farmers. The food commodity most widely grown in the village is rice, while the rest are corn, sweet potatoes and peanuts. With the existence of a supply chain system, it is hoped that it can help farmers determine rice marketing routes effectively and efficiently. The aim of this research is to determine the supply chain system for rice produced by farmers in Mruwak Village. This research is qualitative in nature and the sample was selected purposively and using snowball sampling. The research results show the rice process, starting from land processing, rice planting, to maintenance and harvest. The farmers in the village have experience in growing rice, on average they have been growing rice for more than 10 years so they understand how to grow rice properly, including selecting superior seeds. The supply chain distribution channel used is a simple distribution channel model (1 to 3 level distribution channel model). Determination of selling prices based on agreements between farmers and buyers through demand and supply mechanisms (market mechanisms).  

The Indonesian beauty industry has experienced remarkable growth in recent years, positioning the country as a lucrative market for businesses operating in the beauty tech sector. This rapid expansion has fueled fierce competition, prompting many manufacturers to adopt digital marketing campaign strategies to attract consumers and boost sales. Amidst this dynamic landscape, Somethinc, a leading beauty tech brand, has achieved remarkable success, multiplying its sales by 14 times compared to the previous year and securing the top spot as the best-selling brand on e-commerce platforms with total sales of Rp 53.2 billion. In light of this competitive environment, media monitoring plays a crucial role in understanding the positive sentiment surrounding Somethinc across social media and online news platforms. This study employs a qualitative descriptive method, utilizing a netnographic approach and leveraging media monitoring analytical tools to gather data through the Brand24 application. The primary objective of this research is to identify the dominant sources of positive sentiment for Somethinc across social media and news platforms. Comparative analysis of positive sentiment, mentions, reach, and product discussions on social media and news platforms regarding Somethinc reveals a notable advantage in social media mentions.

The importance of calculating production costs to determine selling prices, especially for MSMEs today. In the current era of MSME bussiness environment, there are increasingly more competitors In marketing. For this reason, there is a need for method the cost of product orders. Determining this price effectively requires a good understanding of the cost order. In this research, the research method uses qualitative. The aim of the research is to find out the calculation of brownies production costs using the cost price method ordered by MSMEs iffa cookies in order to determine the selling price. The entity is still using the simple method, not yet using The order method. The results show that there is a difference regarding the production costs of MSME Iffa Cookies are IDR 260,975 and the production costs resulting from the researcher’s analysis of IDR 300,975. This also shows that using the cost order method is correct in determining the price for selling products.  

Murabaha financing is one of the Islamic financing products that is popular among MSMEs. This product is in accordance with Islamic sharia principles which prohibit usury and encourage fair buying and selling transactions. This study aims to analyze the implementation of sharia principles in murabahah financing products of Islamic banks on the financial performance of MSMEs. A literature review was conducted to understand the concepts of sharia principles, murabaha financing, and MSMEs financial performance. Data were collected from various sources, journals, including books, and other reliable sources. The study results show that the implementation of sharia principles in murabaha financing products of Islamic banks has a positive influence on the financial performance of MSMEs. This positive influence can be seen from the increase in profitability and operational efficiency of MSMEs. In addition, murabaha financing can also help MSMEs to increase access to capital and develop their business.

Leadership style can be defined as a collection of a person's behavior that aims to change and influence the minds of other people so that they are willing to follow the instructions and directions given. This research is a type of qualitative research that uses a descriptive approach. The aim is to explain and describe information obtained from the field as data in research. The location of this research was at SMKS St. Nahanson Parapat Sipoholon, the research subject is the principal at SMKS St. Nahanson Parapat Sipoholon. The data analysis method used refers to the theory of Miles and Huberman, which consists of several steps as follows: 1). Data Collection: Researchers collect data through interviews, observation and documentation. 2). Data Reduction: Researchers carry out selection returning to the data that has been collected at the data analysis stage. 3). Data Presentation: The reduced data is presented by the researcher at this stage. 4). Drawing Conclusions: Before drawing conclusions, the researcher double-checks the data that has been collected. Leadership is the ability and readiness of an individual to influence, encourage, invite, guide, mobilize, and if necessary force others to act in achieving organizational goals. Situational leadership is a leadership approach in which the leader's behavior is adapted to the varying conditions and situations of each subordinate. Indicators that influence situational leadership include: (a) the telling dimension, where the leader gives clear instructions when assigning; (b) selling dimension, which involves two-way communication between leaders and subordinates; (c) participating dimension, which includes assigning tasks and responsibilities to subordinates and supporting leaders in carrying out these tasks; and (d) the delegation dimension, where the leader gives authority to subordinates to act independently. At St. Mary's Vocational School Nahanson Parapat, the situational approach adapts leader behavior to specific conditions and subordinate needs, with four main styles, namely telling, selling, participating, and delegating. Situational leadership has been implemented with examples of implementation by the Principal practicing a telling approach in exam preparation, using selling in discussing new teaching scheduling, and participating in Prakerin planning. However, the delegating style is less applied because the Principal tends to control all aspects of decisions and tasks. In practice, situational leadership at St. Nahanson Parapat faces several obstacles, including the school environment and staff characteristics, which influence the effectiveness of implementing this leadership style. These obstacles require special strategies to overcome them, so that situational leadership can be more effective and adapt to existing situations, so that organizational goals are achieved optimally.

This community service aims to develop superior agribusiness products based on local wisdom in Batuputih Laok Village, Batuputih Subdistrict, Sumenep Regency. The implementation method includes five main stages: needs identification and analysis, program and action plan development, training and counseling, program implementation, and monitoring, evaluation, and follow-up. The results show a significant increase in agricultural productivity and quality due to the integration of modern agricultural technology with local knowledge. Corn productivity increased by 30%, and the quality of tobacco produced improved, leading to higher selling prices. Support from the government, research institutions, the private sector, and active community participation were key factors in the program's success. In conclusion, this program successfully improved farmers' welfare and strengthened the village's agribusiness capacity sustainably.

Margosari Village, Limbangan District, Regency has abundant natural potential, including sugar palm trees which are used to make palm sugar. Palm sugar producers are monitored by the local Village Government in the Margosari Village Palm Sugar Center. This quality and original production of palm sugar is not matched by an adequate selling price. This service activity which is packaged in the form of training is intended to provide education and training on processing palm sap and with a touch of product innovation so that it can increase the selling price of palm sugar. Training on cooking palm sap with the addition of red ginger juice, turmeric, ginger, galangal, lemongrass and producing a finished product in the form of spiced ginger flavored palm sugar in one drink portion size. The training participants are partners of the Service Team who are SMEs palm sugar producers.  The training method uses the participatory learning and action (PLA) method. Participants are actively involved in training activities. The training consists of stages of pre-training evaluation activities, presentation of material, explanation of the tools and materials needed, demonstration of making products, discussion of training production results and post-training evaluation. The training activity ran smoothly from start to finish. It is hoped that the results of the training will continue so that partners will be interested in continuing production and making it a commercial business that is more profitable than producing palm sugar traditionally. After the training activities, the service team is still providing assistance so that the results of the partners' independent production are better. Assistance continues with consultations from partners regarding the net weight of the product and determining the selling price, and how to market the finished product to a wide audience. This positive partner response will be interesting to continue providing services to the community with other themes that are in line with the service roadmap in managing SMEs, such as assistance with attractive product packaging, business legal aspects, and digital-based marketing.

Fabric waste was one type of inorganic waste that was not easily decomposed so it cannot be composted. If destroyed by burning, it will produce smoke and toxic gases that harm the environment. Recycle is an effort made in reducing used clothing waste. The process carried out is to convert used clothing and fabric waste into new products that have use value and selling value. The aim of the study was to convert used clothing and fabric waste into complementary clothing and household linen. The method used is a qualitative method. The recycling process of used clothes is carried out through 3 stages, the orientation stage, the reduction stage, and the selection process. The first process was to create a design, making patterns, cutting used clothes and fabric waste and sewing. The products produced from the research on recycling used clothing and cloth waste are in the form of complementary clothing products and household waste such as totte bags, tissue holders, seat cushion covers and bandanas. Based on the research on recycling used clothes and cloth waste to complement clothing and household waste, researchers can provide several suggestions, including choosing used clothes with various motifs, fabrics that have sharp colors will add innovation in the manufacture of new products. It was recommended to recycle used clothes using a zero waste technique, this technique was intended to minimize new fabric waste, the rest of the recycled used clothes.

This research aims to identify and analyze how social media as a tool for selling graphic design services is then linked to the legal consequences for copyright objects as well as the legal protection given to copyright owners reviewed using Law Number 28 of 2014. This research is a research normative law with a statutory approach. The legal sources used consist of primary legal materials and secondary legal materials. The legal language analysis technique uses literature study, namely books, journals, articles related to the problem topic. The results of this research show that Law Number 28 of 2014 concerning Copyright has basically provided direct legal protection for graphic design creators for the graphic design work they upload to social media. In protecting their creations, graphic design creators can take legal action, both preventive and repressive.

Environmental impact analysis on business actors is sometimes considered unimportant in good and correct waste management, causing negative impacts on the surrounding environment. Because of these problems, this research took a case study of Kocokin Chicken business actors in Bangkalan Regency, Telang Village, Madura. Qualitative research methods with primary data types through interviews and observations are used to directly identify the processing process of selling products. The results found show that there are various types of solid and liquid waste that have not been managed properly. Therefore, having good waste management alternatives, such as improving waste management infrastructure, can prevent sustainable environmental damage and improve the quality of life of local communities.

The results of mushroom cultivation are processed by members of the "Elok Mekar Sari" Farmers Group into innovative processed products with high selling value, such as Mushroom Satay, Mushroom Sempol, Mushroom Tofu Walik, Krispi Mushrooms, Mushroom Sandwiches, Mushroom Topping Pizza and various other mushroom preparations.Some of the problems faced by the "Elok Mekar Sari" Farmers Group are lack of access to information about mushroom processing technology, availability of raw materials due to geography, economics, environment, technological and regulatory factors and demand. Apart from that, there are difficulties with available markets, public understanding of the benefits of mushrooms and the types that can be processed and consumed as an addition to a nutritious diet.Hands-on training methods and mentoring with the mushroom community in Surabaya who will teach how to grow and care for mushrooms and how to process them into various food products with high nutritional value with solutions Providing access to information and training on mushroom processing technology, increasing the availability of raw materials quality through oyster mushroom cultivation and development programs, support for promotion and marketing of mushroom products produced through the marketplace and development of communication campaigns aimed at increasing public understanding and awareness of the benefits of mushrooms and the types that can be processed and consumed

The purpose of this study on the Role of Green Economy in Encouraging Entrepreneurial Innovation of MSME’s Selling Coconut Ice is to find out how to classify waste that can be processed into something that can be reused and waste that cannot be processed. Coconut ice sellers sometimes do not know how coconut waste can be processed into something that has economic value. Therefore, coconut ice sellers only sell coconut to be made into coconut ice with various variants by providing innovative flavors other than original such as palm sugar flavors, or using flavored syrups. With so many coconut ice sellers today, there is a large amount of coconut waste generated every day. Materials that sometimes cause waste in MSME entrepreneurs selling coconut ice are waste that is not used or discarded such as coconut shells, coconut fibers, syrup bottles, milk cans, and plastic (other waste). This is a problem for traders who have difficulty distributing waste so that it can be processed into something that can be used or useful and has economic value for waste that is reprocessed. To emphasize the environmentally friendly aspects of coconut waste and can increase the attractiveness for consumers to care about their environment regarding the waste. So from the conclusion of this research can emphasize, how important the green economy is in encouraging innovation regarding entrepreneurship in MSME’s for coconut ice sellers.

The results of mushroom cultivation are processed by members of the "Elok Mekar Sari" Farmers Group into innovative processed products with high selling value, such as Mushroom Satay, Mushroom Sempol, catfish cultivation which is used as processed ingredients for nuggets and shredded meat, Crispy Mushrooms, and various other processed mushrooms. Some of the problems faced by the "Elok Mekar Sari" Farmers Group are lack of access to information about mushroom processing technology, availability of raw materials due to geography, economics, environment, technological and regulatory factors and demand. Apart from that, there are difficulties with available markets, public understanding of the benefits of mushrooms and the types that can be processed and consumed as an addition to a nutritious diet. Hands-on training methods and mentoring with the mushroom community in Surabaya who will teach how to grow and care for mushrooms and how to process them into various food products with high nutritional value with solutions. Providing access to information and training about mushroom processing technology, increasing the availability of raw materials. quality through mushroom cultivation and development programs, support for promotion and marketing of mushroom products produced through the marketplace and development of communication campaigns aimed at increasing public understanding and awareness of the benefits of mushrooms and the types that can be processed and consumed.

Abstract. Online shopping is a new technique in the world of trade in the lives of people in the modern era. Online shopping is also considered practical because online marketing utilizes the internet as a potential source of information to facilitate the life system. With global technological advancements of transactions that continues to develop, many opportunities for convenience are open for people in shopping activities. One of them is through online buying and selling known as e-commerce. This phenomenon shows that e-commerce platforms such as Tiktok, Shopee, Tokopedia, Lazada, Blibli, and Bukalapak have become the main choice for people in making shopping transactions today. This reflects the widespread adoption of the concept of online shopping as a practical and efficient alternative to meet consumer needs. This development also marks the transformation of the traditional way of shopping towards a more modern model that is integrated with technology. In carrying out this transaction, various types of contracts are used, such as the istishna contract. This istishna contract can be used for online purchases and sales can be established in a more structured manner and in accordance with sharia principles. Through this contract, buyers and sellers can carry out transactions clearly and fairly, and ensure that the goods or services ordered are suitable with the requirements and anticipations of the buyer. This research makes use of a descriptive qualitative approach involving reading theory, which includes methods of collecting and analyzing data from a variaty of sources including books, scientific notebooks, references, & additional literature partinent to the study topic. The purpose of this study is to determine the use of the isttishna contract for online purchases and sales made under the cash on delivery (COD) method with the hope of producing a through comprehension of the idea of the isttishna contract in Islamic economics and the ways in which these ideas might be used in cash on delivery (COD) transactions. Keywords: Contract istishna, cash on delivery (COD), buy and sell online   Abstrak. Penjualan online  adalah  pola perdagangan  yang telah merevolusi cara hidup masyarakat umum pada zaman sekarang. Penjualan online menjadi lebih umum karena penjualan ini menggunakan internet untuk menyediakan  pengetahuan yang  berpotensi  berguna  untuk memperlancar pola hidup. Dengan kemajuan teknologi dalam dunia transaksi yang terus berkembang, terbuka banyak peluang kemudahan bagi masyarakat dalam kegiatan berbelanja. Salah satunya adalah melalui jual beli online yang dikenal sebagai e-commerce. Fenomena ini menunjukkan bahwa platform penjulaan online contohnya Tiktok, Shopee, Tokopedia, Lazada, Blibli, serta Bukalapak telah menjadi pilihan utama masyarakat dalam melakukan transaksi belanja saat ini. Hal ini mencerminkan adopsi yang luas terhadap konsep belanja online sebagai alternatif yang praktis dan efisien dalam memenuhi kebutuhan konsumen. Perkembangan ini juga menandai transformasi cara tradisional berbelanja menuju model yang lebih modern dan terintegrasi dengan teknologi. Dalam pelaksanaan transaksi ini, digunakan berbagai jenis akad seperti akad istishna. Dengan menggunakan akad istishna, transaksi jual beli online dapat terjalin dengan lebih terstruktur dan sesuai dengan prinsip syariah. Melalui akad ini, pembeli dan penjual dapat menjalankan transaksi dengan jelas dan adil, juga memverifikasi bagian atau item tersebut yang dikirim sebanding dengan keperluan dan harapan pembeli. Penelitian ini meggunakan metode kualitatif deskriptif dimana melibatkan teori kepustakaan, yang mencakup metode pengumpulan dan analisis data melalui beragam referensi misalnya buku, jurnal akademik, referensi, serta rujukan lain yang berhubungan terkait pokok penelitian. Penelitian  ini  bertujuan agar mengetahui penerapan akad isttishna dalam sistem cash on delivery (COD) pada transaksi jual beli online dengan harapan menghasilkan pemahaman mendalam tentang konsep akad istishna dalam ekonomi syariah serta bagaimana prinsip-prinsip ini dapat diterapkan dalam transaksi cash on delivery (COD). Kata Kunci: Akad istishna, bayar ditempat, jual beli online

This research aims to find out how much market service levies contribute to the local income of the city of Kupang, the level of effectiveness as well as the obstacles and efforts in the process of collecting market levies. This research is descriptive qualitative, namely analyzing and describing or illustrating various conditions and situations, various data collected in the form of interview results regarding the problems studied at PD. Kupang City Market. Data collection techniques were carried out using observation, interviews and documentation. The results of the research show that the level of contribution to the receipt of market service levies is classified as very low, the level of effectiveness of the receipt of market service levies is classified as less effective. Obstacles in receiving levies are traders who are in arrears and unpredictable weather. Efforts to increase market levy receipts are by providing outreach, sanctions to traders who are in arrears, selling stalls/kiosks that are still empty and making payments using EDC machines.  

UMKM sector during the Covid-19 pandemic has had various problems. Such as, decreased sales, capital, hampered distribution, difficulties with raw materials. UMKM players have also changed their marketing orientation due to the pandemic, many UMKM players have switched to online trading to increase sales but this is not supported by the ability of UMKM players who tend to be low in using technology. This service aims to provide understanding and skills for UMKM in KHADIJAH SOUVENIR Samarinda regarding the use of social media as an effective and efficient means of product sales/promotion as a means of selling products. This activity uses a contextual approach method, namely providing theoretical material first and directly uploading products produced by KHADIJAH SOUVENIR UMKM actors. The result of this activity is the partners' understanding of marketing via social media; able to create promotions via social media independently.