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Problems regarding the imposition of depreciation values ​​and the presentation of fixed assets in financial reports still frequently occur. Charging depreciation costs that are too high has an impact on decreasing company profits, but conversely, charging depreciation costs that are too low results in increasing company profits. This research aims to assist in designing a fixed asset depreciation system BUMDes. The research began by analyzing the problems faced regarding the need for a depreciation system, as an effort to manage fixed assets. The researchers designed a system for calculating depreciation of fixed assets and implementing it in managing fixed assets. The research results show that the design of this depreciation system is very helpful in providing convenience for BUMDes. Fixed assets on the balance sheet can also be presented at their book value in accordance with accounting standards for the presentation of fixed assets.

This research compares the social, economic and governmental conditions of Indonesia and Iran. Socially, Indonesia and Iran face challenges in maintaining social harmony amidst diversity. Economically, Indonesia is bigger and more advanced than Iran, but both countries experience economic disparities and infrastructure problems. International sanctions are impacting Iran's economy while Indonesia continues to strive to become more competitive in the global market. From a political perspective, Indonesia is a representative democracy, while Iran is an Islamic republic whose highest power is held by a spiritual leader. However, corruption and demands for political reform remain challenges in both countries. Despite significant differences, both countries have similar challenges in terms of maintaining stability, overcoming inequality and improving governance. This study provides valuable insight into social, economic and political trends in Indonesia and Iran that can be used to develop more effective policies to improve people's welfare and strengthen government systems.

Problems that still occur in the current condition of PT MASSINDO, which is located at Jalan Gatot Subroto no 23, Block 9, Semarang City, in the process of selling springbeds, still often experience fluctuations in sales of several types and types of springbeds which are influenced by the number of goods to be sold which do not match the number of sales, thus causing a lot of losses. Therefore, it is necessary to carry out an analysis process on sales that will occur in the coming period to increase the company's sales turnover and make cash turnover more stable. The method that will be used as a consideration for companies to stabilize sales of goods is the Trend Moment method.

Marketing mix ​​used achieve marketing goals. Using a qualitative research method, a descriptive approach. The findings show that the implementation of the marketing mix increases the sales volume at the Kita Family Building Store, namely in terms of products it still focuses on building equipment such as cement, sand, bricks, etc. Marketing it using media is very simple and according to the Islamic Economics Perspective, the implementation of the marketing mix for the Our Family Building Store seems to be in accordance with Islamic marketing. To a large extent, the concept of Islamic marketing is in accordance, namely in terms of products, always being honest and prioritizing product quality. In terms of price, set the price according to the quality of the product. then in terms of promotion, always emphasize ethics in business, don't cheat, don't sell products that are forbidden by religion, never force consumers to buy their product.

This research aims to measure the strength of the correlation between inflation and economic growth in North Sumatra. Employing a quantitative methodology based on primary data obtained from the website sumut.bps.go.id. Inflation does not significantly affect economic growth, according to data analysis using tests for determination, correlation coefficients, simple linear regression, and partial testing (t tests). Since the probability value is not statistically significant (0.139>0.05), we may conclude that H1 is not valid. This means that there is not enough evidence to say that inflation has a significant impact on economic growth. In addition, the low correlation between inflation and economic growth indicates a weak relationship between the two variables. It can be said that the research results show that the inflation rate does not have a significant correlation with the rate of economic growth.

This research aims to analyze the implementation of Know Your Customer (KYC) through Customer Due Diligence (CDD) and Enhanced Due Diligence (EDD) in the efforts to prevent and combat money laundering and terrorism within the financial services user base. In this study, the research method employed is literature review. The findings of this research can be utilized to support the development of policies and strategies for the prevention and eradication of money laundering and terrorism within the financial services user community. The application of KYC through CDD and EDD is crucial in reducing malicious risks, preventing theft of funds, and maintaining integrity and transparency in financial transactions. Therefore, it is essential for financial institutions and stakeholders to continuously develop and manage the KYC processes effectively and sustainably. 

Analyzing influence of financial literacy, information technology, and minimum capital on interest in investing in shares in the Islamic capital market. Financial literacy (X1) has a significant positive effect on investment interest (Y). Tcount value is 4.156 > Ttable 1.662 and the Sig value is 0.000 < 0.05. Information technology (X2) has a significant positive influence on Investment Interest (Y). Calculated T value of the information technology variable is 6.120 > 1.662 with a significance value of 0.000 < 0.05. Minimum capital (X3) has an insignificant positive influence on investment interest (Y). The T value of the minimum capital variable is 2.812 > 1.662 with a significance value of 0.06 > 0.05. Financial literacy, information technology and minimum capital together have a significant effect on investment interest. Significance values ​​(X1), (X2) and (X3) simultaneously influence (Y) by 0.000 < 0.005 and value of Fcount > Ftable (79.354 > 2.700).

Directly or indirectly the covid-19 pandemic in Indonesia has an impact on the banking sector, especially in lending to the public and decreasing debtor credit  ollectability. The purpose of this study is to analyze the impact of the covid-19 pandemic on credit growth at PT. Bank Negara Indonesia Tbk using Pool Data in the monthly period starting from January 2018 to December 2022 with the Ordinary Least Squere (OLS) method through the approach of collectability failure, credit period, credit interest rate, inflation, business location, covid pandemic period, credit restructuring period, and GRDP in 9 business sectors. This study proves that credit growth at PT Bank Negara Indonesia is negatively and significantly influenced by  ollectability failure, credit period, credit.

The essence of this research aims to decide the impact of HR Competence and Work Discipline on MSME performance with Inspiration as a mediator in Semarang City. This research itself was conducted at the Culinary MSME of Semarang City. The research method uses quantitative research. The respondents obtained were 539 respondents who were Culinary MSME business actors in Semarang City. The testing strategy utilized simple random sampling with a total sample of 241 respondents. The analysis technique used is multiple linear regression analysis, for data processing utilizing the assistance of SmartPLS 3.0 SEM software. The research results obtained that HR Competency and Work Discipline meaningfully a positive and significant effect on   Motivation with a T-Value   > 0.01. Motivation affects positive and significant MSME performance with a T-Value > 0.01.  

Strategy is an effort to develop a company's competitive position amidst business competition. A business development strategy is an effort to conduct an analysis of regional market conditions, both internal which includes strengths and weaknesses, external conditions which include opportunities and threats that will be faced, then alternatives are taken to determine the strategy that must be implemented. The aim of this research is to determine the strategy for developing the Idol Batik House business in Pemusiran Village, East Tanjung Jabung Regency. In this research, the method used is qualitative, the data analysis method used is SWOT analysis and the data collection method uses observation and interviews. Based on research results, Batik Idola utilizes its strengths to gain opportunities by using strategies including maintaining the quality of its batik, maximizing communication technology for marketing and technology in the production sector such as electric canting to maximize production and carry out business development. And the strategy used by Batik Idola to minimize existing weaknesses and to avoid threats that come, namely by increasing promotions by utilizing promotional media according to existing funds, and also adding distribution channels such as agents, resellers or sales.

Mining companies are one of the companies that have great prospects in the future. Mining companies are one of the corporate sectors that are targeted for investment, this causes investors to often calculate share returns for their investments in companies in this sector. Stock returns in companies tend to fluctuate or experience erratic increases and decreases in stock returns. The increase or decrease in stock returns is caused by internal and external factors, internal factors can be seen through financial reports and external factors can be seen from macroeconomic and other factors. This research is secondary data, namely it comes from financial reports of mining companies registered in JII70 for the 2018-2022 period. This research is included in the type of quantitative research, using Eviews as a statistical medium and the statistical methods used in this research are multiple linear regression analysis, panel data testing, classical assumption testing, and hypothesis testing. while the results of this research show that partially both Net Profit Margin and Price To Book Value have a positive and significant effect on Stock Returns as well as simultaneously Net Profit Margin and Price To Book Value together or simultaneously have a positive and significant effect on Stock Returns while inflation weaken the relationship Net Profit Margin and Price To Book Value on Share Returns in mining companies registered on JII70.

This research aims to find out what factors cause more women to sell at the Aurduri market, how women contribute to helping their family's economy, and to find out the obstacles faced by women traders at the Aurduri market. This research uses qualitative methods, with data collection techniques through observation interviews and documentation. The results of the research show that there are three factors that cause women to sell more at the Aurduri market, namely: first, the family economic factor, where the husband's income is insufficient for daily living needs. The second factor is education and age, where female traders who have low education and are quite old and do not have the qualifications to work in other places, because they are old, but they are still fit and productive to work, decide to become traders at the Aurduri market. The three self-actualization factors from the research show that the informants admitted that they enjoyed selling at the market because apart from being able to meet friends, filling in their free time also increased their income. The contribution of female traders to the family is classified as medium to high, which can be seen from the results of their sales which are used for daily needs, to increase family income, and also for savings. There are two obstacles faced by women traders, namely the weather conditions when it falls, secondly, the large number of home-scale vegetable sellers competes with the prices and completeness of goods which are available in almost every neighborhood and housing complex, especially on the road to the Aurduri market.

This research aims to test whether system quality and service quality influence user satisfaction and have a net beneficial impact on mobile banking application users. The type of research in this research is quantitative. The results of this research show that there is a significant influence on system quality on user satisfaction, there is a significant influence on service quality on user satisfaction, there is a significant influence on system quality on net benefits, there is no significant influence on service quality on net benefits, there is no significant influence on user satisfaction on net benefits, user satisfaction is unable to mediate system quality on net benefits is not significant, and user satisfaction is not able to mediate service quality on net benefits is not significant.

The basic materials sector company is one of the sectors that is expected to have bright prospects in the future and is one of the sectors that has a sizable role in contributing raw materials. If we look at the stock prices of several basic materials companies, they have experienced erratic increases and decreases. The high and low stock prices are influenced by how the company's financial performance is. The data used in this research is secondary data, namely in the form of annual reports of companies in the basic materials sector for 2017-2021. This research is descriptive with a quantitative approach. The statistical method used is simple regression analysis, panel data regression method, F test, t test, and analysis of the coefficient of determination. The results showed that environmental costs had a partial positive and significant effect on the financial performance of basic materials sector companies listed on the Indonesian Sharia Stock Index. Environmental performance had a partial positive and significant effect on financial performance in basic materials sector companies listed on the Sharia Stock Index. Indonesia. Then environmental costs and environmental performance have a positive and significant simultaneous effect on financial performance in basic materials sector companies listed on the Indonesian Sharia Stock Index.

The Covid pandemic has had an impact on the declining performance of MSMEs in Kupang City. Various efforts have been made by the government to save MSMEs and one of them is use of digital marketing. This study aims to determine the impact of the use of digital marketing on the performance of SMEs in Kupang City and identify the obstacles faced by SMEs in the use of digital marketing. The results of this study indicate that using digital marketing in marketing products/services to MSMEs in Kupang City is able to have an impact on sales growth, increasing income, expanding market reach and increasing the number of customers. In addition, there are several obstacles faced by MSMEs in using digital marketing, namely lack of understanding of business via the internet, limited financing, unprepared labor, lack of availability of supporting facilities, unstable internet network, and distrust of business in internet

This research aims to determine the effect of foreign ownership tax and profitability on the implementation of transfer pricing. This research uses a quantitative approach with secondary data in the form of data obtained from mining sector companies registered on the sharia securities list for the period (2017-2022). The sampling method uses purposive sampling with a sample consisting of 7 companies. This research uses data analysis methods, namely multiple linear regression and panel data processed with the SPSS application. The results of this research show that the tax and profitability variables do not have a significant effect on the application of transfer pricing, while foreign ownership has a positive and significant effect on the application of transfer pricing.

This research aims to determine the influence of Readiness for Understanding and Management on the Implementation of Financial Reports Based on Financial Accounting Standards for Micro, Small and Medium Entities in Micro, Small and Medium Enterprises in Kota Baru Jambi. This research uses quantitative methods with primary data which is the result of observations using questionnaires in Kotabaru Jambi sub-district. This research used a sample of 91 respondents. This sampling used a purposive sampling method.

MSMEs have a large contribution to regional income and state income, play a role in reducing the unemployment rate because of their labor-intensive nature, this business can absorb a lot of workers. Micro, Small and Medium Enterprises (MSMEs) can improve the standard of living of many people. The research aims to determine and analyze the influence of financial literacy and risk mitigation on the sustainability of MSMEs. Using quantitative methods of data analysis, Determinant Coefficient Test. The sample taken was 96 respondents who were MSMEs in Jambi City. Financial Literacy and Risk Mitigation together have a significant effect on sustainability. It is proven that the adjusted R square value (coefficient of determination) is 0.443 or 44%. Shows that the influence of Financial Literacy and Risk Mitigation on the Sustainability of MSMEs has an influence of 44% and the remaining 56% is influenced by other variables outside this research.

This research aims to determine the influence of socialization and accountability on the level of receipt of zakat funds at BAZNAS Muaro Jambi regency.this research uses primary data obtained through filling out questionnaires. The sample in this study was 100 respondents. Data analysis uses validity and reliability, descriptive statistical tests, classical assumption tests and hypothesis testing using multiple linier regression methods. The data analysis method used  is multiple linier regression using SPSS 27.0. the results of this research show that : (1) socialization has a significant effect on the level of receipt of zakat funds, (2) accountability has a significant effect on the level of receipt of zakat funds, (3) socialization and accountability in general together have a significant effect on the level of receipt of the zakat funds.

Tahfidz or memorization is pronunciation that is done repeatedly and is a teaching that is done for the first time orally or by memorization. By memorizing you need to use methods to make it easy and fun, such as applying the Ummi method. The ummi method is a practical Qur'an reading method that does not require much explanation and is repeated in learning to read the Qur'an. This method uses tones or songs that can make it easier for students to memorize. SDIT Rabbi Radhiyya is one of the schools that implements tahfidz learning using the ummi method and has been implemented for 1 year and progress has been seen. This research focuses on tahfidz learning in class V of SDIT Rabbi Radhiyya. The problems formulated in this research are (1) How is the implementation of the ummi method at SDIT Rabbi Radhiyya 02 (2) What are the supporting and inhibiting factors in implementing the ummi method at SDIT Rabbi Radhiyya 02. This research aims to determine the implementation of the Ummi method in learning tahfidz at SDIT Rabbi Radhiyya 02 as well as the supporting and inhibiting factors. This research uses a type of field research using a qualitative approach. The data sources obtained came from primary data and secondary data. This research uses data collection techniques, namely observation, interviews and documentation. The results of this research show that the implementation of the ummi method in learning tahfidz uses tones or songs in each lesson, be it tahsin or tahfidz. Preparations can be made in the form of classrooms, dividing groups to take part in this tahfidz learning with a fun implementation. Its implementation uses several steps, namely Opening, Appreciation, Concept Planting, Concept Understanding, Practice/Skills, Assessment/evaluation, and Closing. The evaluation results of student assessments have increased successfully using this method and many students have achieved the targets set by the school. Supporting factors in implementing the Ummi method are having adequate facilities and creativity for teachers, potential students, and families who support learning conditions. Meanwhile, the inhibiting factors are the different abilities of students, families who do not support them, and the quality of each student's reading. Keywords: Tahfidz Learning, Ummi Method, SDIT Rabbi Radhiyya 02