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. In the development of this massive information system, all countries in the world are competing to modernize to benefit their countries, not only in the form of technology, but also into the economic field. In the economy is also known as a payment system that can be carried out by a person or a company in making transactions and so on. Transactions in the realm of companies can also be associated with the payment of salaries to employees or laborers. In paying wages to employees, of course, you can use any currency depending on the agreement by both parties, namely the company and the employees themselves. For example, payments using Bitcoin as a means of paying wages or salaries to laborers. This research uses an analytical descriptive method in the form of a literature study by discussing how the legality of Bitcoin in Indonesia as a means of payment and how to guarantee employee rights paid through Bitcoin..

This study aims to examine the effect of corporate social responsibility and capital intensity on tax evasion by using research samples of mining sector companies listed on the Indonesia Stock Exchange in 2019 - 2020. The taxes levied by the state function as the main source aiming to finance public expenditures and function as a tool to regulate and implement policies in the social and economic fields and to be used for the greatest prosperity of the people and the people. The phenomenon of tax avoidance in Indonesia can also be seen from the tax ratio (Tax Ratio). Tax collection performance can be seen from the ratio of taxes collected by the state. Tax avoidance is a saving on the amount of tax payable, individual and corporate taxpayers use the weak points of existing tax rules, in carrying out their tax management. Tax avoidance is also associated with tax planning, both of them use legal means to reduce or even eliminate tax obligations, but from a tax policy point of view, neglecting tax avoidance practices can result in injustice and reduced efficiency of a tax system. . The results obtained from this study are that corporate social responsibility has a negative effect on tax evasion. Meanwhile, capital intensity has no effect on tax evasion. This study uses a quantitative approach. This test is done with linear regression

Curriculum is a tool used to achieve educational goals used by schools dynamically and progressively. This study discusses the role of PAI teachers in implementing the Independent Curriculum at SDN 77 Teladan Village, this research includes using field research with a qualitative approach by observing existing data in the field using qualitative data analysis methods. In this research, the main data sources that were determined to obtain data according to the problems to be studied were: Principals of SDN 77 Teladan Village, and Islamic Religious Education Teachers. Meanwhile, secondary data sources or data that are indirectly obtained from documents or other people who provide data indirectly. The results of the study showed that: The role of PAI teachers in implementing the Independent Curriculum at SDN 77 Teladan Village has not been carried out optimally. The role of the Islamic Religious Education teacher in the preparation and implementation of the evaluation has not been carried out properly. This was obtained from the answers of the informants who stated regarding the Role of the PAI Teacher in implementing the Independent Curriculum, the results obtained were that from preparation to evaluation it had been carried out in accordance with the Free Curriculum guidelines, but there were also obstacles in implementing the Independent Curriculum which were obtained by researchers from informants and observations, which being an obstacle for PAI Teachers in implementing the Independent Curriculum that one of the obstacles is the facilities and infrastructure that are still inadequate and the media provided by the school so that the teaching and learning process is carried out is still not optimal. As well as the need for an evaluation of the socialization of the independent curriculum so that the goals of the independent curriculum can be implemented even better.

Student management is an arrangement or regulation of all activities related to students from entry to graduation. Student management aims to increase the effectiveness and efficiency of school services so that the knowledge, skills and attitudes of students develop through the channeling of aspirations, hopes and fulfillment of needs. One of the student management services is extracurricular activities, namely curricular activities carried out by students outside of class hours. This activity aims to develop and actualize the potential of students optimally, strengthen the personality of students to avoid negative influences, and prepare students to become citizens who are noble, democratic, respect human rights in order to create civil society. This research includes field research using a qualitative approach. In data collection. The author uses interview, observation, and documentary methods, and data analysis techniques use triangulation techniques, diligent and objective observation, and peer checking through discussion. The results showed: (1) Student Management at SMA A. Wahid Hasyim Tebuireng Jombang was carried out as much as possible to facilitate and serve students so that they could produce students who were in accordance with educational goals and in accordance with what was expected by their environment; 2. Developing the potential of students is carried out by providing space for potential development and facilities for students to develop hard-skills and soft-skills through extracurricular activities: 3. Extracurricular activities are integrated with the curriculum of the education unit and are managed specifically by the student affairs department in collaboration with curriculum field. Planning begins with mapping students' abilities and interests, recruiting new extracurricular members, compiling a program for one semester; implementation includes routine training, participation in competitions, and documentation of competition results; Supervision is carried out in the absence of members and trainers, monthly evaluations, reports and assessments every semester

This study aims to determine the relationship between Leadership Style and Work Motivation simultaneously on Employee Performance of the Deputy Secretariat of the Ministry of Tourism and Creative Economy of the Republic of Indonesia which is an agency for the protection of tourism and the creative economy which has the duties and functions of preparing strategic plans, evaluating performance, and establishing cooperation with various related parties to achieving goals and development in the field of tourism. This research method uses a statistical quantitative method and is measured using the Statistical for the Social Science Package (SPSS) Version 23. The sample in this study is a saturated sample of 50 employees of the RI Ministry of Tourism and Creative Economy Deputy Secretariat. through instrument testing using the t test and f test to prove the hypothesis. The results of the study show that the relationship between leadership style and work motivation on employee performance is simultaneously positive and significant. Leaders in the strategic policy deputy secretariat work unit need to maintain work motivation and apply a more effective and appropriate leadership style, so that employee performance will get better.

The purpose of writing this journal is to analyze the teacher's efforts in developing the 2013 curriculum at the MAS Al-Washliyah Tembung school. The method used in this research is qualitative, descriptive with library research and field interviews. Research results that can be obtained from this study, that in developing the 2013 Curriculum, it has several components, principles, principles, and forms. So it should be noted, in developing the curriculum must pay attention to the aspects and conditions of student learning at school, starting from the affective, cognitive, and psychomotor aspects of the students themselves. This can be evaluated through several assessments which are the main goal in developing the curriculum, thus, curriculum development can take place effectively, and efficiency is as expected.

Tolerance is very important among students so that they can respect and accept differences, religious tolerance means understanding and respecting the customary beliefs of others. Tolerance is an attitude or human behavior that does not deviate from religious rules, in which a person respects, respects, and provides wide space for followers of religions to embrace their respective religions without any element of coercion from adherents of other religions.This study used a qualitative descriptive research approach using field research. Sources of data obtained came from the Principal of SD Negeri 1 Sungai Benai, Islamic Religious Education Teachers, Non-Muslim Religious Teachers and Homeroom Teachers. Data obtained through interviews, observation, and documentation. While data analysis includes data reduction, data presentation, and drawing conclusions. The results showed that the teacher's efforts to teach religious tolerance at Sungai Benai I Public Elementary School, students at Sungai Benai I Public Elementary School did not question religious differences in interacting and respecting and respecting one another. Teachers at SD Negeri I Sungai Benai are always fair and never discriminate between students. It can be seen from the point of view of the same facilities between Muslims and non-Muslims.

The research used is a qualitative research and the research approach used is a descriptive approach. The subjects of this study were SKI teachers and students. The types and sources of data used in this research are (1) primary data, related to the initial data. (2) secondary data, related to additional data. Data collection techniques are observation, interviews and documentation. The use of data analysis techniques in the field are: (1) data reduction, (2) data presentation, (3) drawing conclusions and verification. In the data validity technique in this study, the examination was carried out by triangulation. The results showed that: (1) the application of the Picture and Picture learning model to class VIII SKI lessons, namely, the SKI teacher has taken the steps to apply the picture and picture model to class VIII SKI learning in accordance with the existing theory. (2) the supporting and inhibiting factors, namely, the supporting factors for the application of the Picture And Picture learning model include, the availability of picture tools and media in madrasas is actually quite adequate such as infocus and computers, the availability of books in the library is sufficient and on the inhibiting factors it is not found that SKI teachers experience difficulties when dealing with student abilities. SKI teachers also don't seem to have any difficulty in determining pictures that are appropriate to the subject matter.

Traditional wedding receptions in Indonesia are very diverse, it feels incomplete if a wedding celebration does not use the traditions or customs that apply in the area, such as the Sebarin Dui' tradition that applies in the middle of Pramuka Island Community, Seribu Islands Regency, Jakarta. This unique tradition is very interesting to discuss because the Sebarin Dui' tradition originates from a mixture of customs from other regions which then merged into the traditions and customs of the Thousand Islands Community. This research aims to find out how the Sebarin Dui' tradition is at the traditional wedding of the Thousand Islands Community, and to find out how Islamic Law views the Sebarin Dui' tradition at the traditional wedding reception of the Thousand Islands Community. This research uses qualitative or descriptive research, with data collection techniques using field research, namely through observation and interviews with research subjects or informants. The results of this research are that the Sebarin Dui' tradition at community wedding receptions on Pramuka Island, Panggang Island Village, Seribu Islands Regency, Jakarta is the Sebarin Dui' tradition which aims to express gratitude and share good fortune with local residents and to entertain the guests present. So the Sebarin Dui' tradition carried out by the people of Pramuka Island, Panggang Island Village, Seribu Islands Regency has fulfilled the requirements to become a tradition or 'Sahih Urf' (does not violate Islamic law or Sharia law).    

The background of this research is the implementation of zakat on the breeding of swallow's nests in the village of Srimulyo, Tungkal Jaya District, Musi Banyuasin Regency, South Sumatra Province, whose practices are not yet in accordance with Islamic regulations. This type of research is field research using descriptive qualitative methods. This research was conducted in Srimulyo Village, Tungkal Jaya District, Musi Banyuasin Regency, South Sumatra Province, using a normative and sociological approach, using primary and secondary data sources. Data collection techniques are observation, interviews, and documentation. Data analysis techniques are data collection, data reduction, data presentation, then drawing conclusions.The results of the study show that the implementation of zakat on the breeding of swallow's nests in Srimulyo Village, Tungkal Jaya District, Musi Banyuasin Regency, South Sumatra Province has quite a large potential for zakat. However, this was not implemented because it had various obstacles in its implementation, such as: swallow nest breeders did not pay zakat because they lacked literacy about swallow nest zakat, there was no amil zakat institution that socialized it to the village, some of them paid zakat with a rate of 2, 5% follows the zakat property which is paid once a year. Even though the rate they should spend on the results of breeding swallow's nests is 5% each time a sale is made of total net income. On the other hand, it turns out that there are still many breeders who are reluctant to pay zakat, there are also those who do not recommend giving zakat at all.  

Identification of problems found at the research location, namely: The application of the Drill learning model in teaching and learning activities in the field of Jurisprudence had been implemented but before the covid 19 pandemic. However, currently the implementation of the Drill model is hampered by restrictions on learning activities, namely Distance Learning. This research has a problem formulation, namely: How is the role of the teacher in applying the Drill learning model (repetition) in learning and teaching activities for students in class VII MTs. Private Yaspen Muslim Central Pematang?. How to practice prayer in class VII MTs. Private Yaspen Muslim Central Pematang?. What is the role of the teacher in applying the Drill Learning model (repetition) in improving the practice of praying in class VII MTs. Private Yaspen Muslim Central Pematang?. The conclusions of the implementation of this research are: The role of the Fiqh study teacher in applying the Drill (Repetition) learning model to improve the practice of praying for the seventh grade students of Islamic Islamic Junior High School Yaspen Muslim Pematang Tengah has been running optimally and the implementation of the Drill (Repetition) learning model has been running effectively to improving the practice of praying for students is evidenced by the existence of a repetition program as an effort to familiarize students with praying both in the madrasa environment and at home.    

Community Service is a lecturer's obligation which must be carried out as an implementation and recognition of the Tridharma of Higher Education, and is a lecturer's concern for environmental sustainability and the existence of community life. One form of concern from researchers which focuses on the community economic sector is still being carried out in order to play a role in the development of the nation's economy. The methodological approach used by researchers is to provide counseling and assistance to micro, small and medium business actors in managing their businesses with marketing strategies to increase profitability in their businesses. Micro, Small and Medium Enterprises (MSMEs) are one of the economic implementers that give color to Indonesia. The number of MSMEs is increasing every year and has absorbed a lot of workers. The existence of MSMEs is part of human life activities to meet their daily needs as well as their existence in the era of economic globalization and the ability to survive in the face of the economic crisis and during the Covid-19 pandemic. Marketing also requires a strategy that will later be able to win a battle. Because he considers that there are many opponents in the market field who have similarities in their business and should not be turned off. As in the Pancasila economic system, fellow market players should have a sense of mutual care from large entrepreneurs towards smaller entrepreneurs. Therefore, it is necessary to have a Grand Strategy and a Core Strategy or what is called a Core Strategy. (Buchari, 2018) Almost every month MSMEs in the Jember Lor area continue to increase, more people choose business as a way to gain financial income for the family. However, MSME business is still carried out conventionally without any thought for the development of the business. As explained above, assistance is needed for MSME business actors who are willing to become respondents to gain knowledge about marketing strategies in order to increase profits and ensure that their business can survive and develop.

This study aims to determine the influence of motivation on nurse performance, the influence of the work environment on nurse performance and the influence of motivation and the work environment on nurse performance in the nursing and ER fields at the Mamasa Community Health Center. The type of data used in this research is quantitative data obtained from questionnaires distributed and related to the problem being studied with a sample size of 44 people. The research results show that the motivation variable has a significant level of 0.000, which is smaller than 0.05 with a coefficient value of 0.465 indicating that the influence given is positive on the independent variable. The work environment variable has a significance level of 0.000 with a coefficient value of 0.0448 indicating that the influence given is positive on the independent variable

Competition in business is getting tougher, as evidenced by the variety of products released by business people to survive the competition. Increasingly tight business competition requires companies to have their own competitive advantages. Many consider competitive advantage to be a weapon used by companies in the hope of making the company win over its competitors. Raja Lele Lestari is a business that operates in the field of catfish cultivation in Kediri Regency. This research aims to analyze the Competitive Advantage Strategy of Raja Lele Lestari in increasing sales. This research uses descriptive qualitative methods and SWOT analysis along with the BCG matrix. Data collection was carried out by observation, interviews and documentation. The analysis results obtained in this research show that the analysis shows a very profitable correlation, BCG shows that the company's market share is still low and the SWOT analysis has a SO strategy solution to overcome this which can ultimately support Raja Lele Lestari to reach the peak of competitive advantage.

EOC Network Many hops are traversed from the server to the customer so that the capacity of the old network devices and cables cannot accommodate the customer's bandwidth needs. analysis of new network design using VLAN. Many active devices need to be maintained so that it requires time, effort, and a large budget. Designing a GPON network with the latest technology in an area. Simplify maintenance in the future. Fiber optic cables can contain any number of these fibers. This layer surrounds the fiberglass core. Field review. discussions with related parties and then data is recapitulated which will then become material for further submissions. VLAN allows network administrators to identify, control access, manage devices in a VLAN more easily and organized. By using VLAN access mode. The existence of previous network disturbances using coaxial cable in the process obtained bandwidth. EOC network 46.2 Mbps to 48.9 Mbps if using GPON network. Packet loss is obtained from electromagnetic waves which cause interference with network signals. The GPON network has a larger capacity than the coaxial network. More stable internet service, because packet loss is generated 2% compared to 9% EOC

This study aims to determine the components that must be fulfilled by the principal of the driving school, the work program of the driving school principal and the success of the management of the principal in improving the quality of education. The research used is qualitative research with a case study approach, the data collection technique uses observation, interviews, and documentation. The data analysis technique uses data collection, data reduction, drawing conclusions. Meanwhile, to test the validity of the data using source triangulation. The results of the study show 1) Components that must be fulfilled by school principals to improve the quality of education must have five intelligences, namely: professional, personal, interpersonal intelligence, intelligence to carry out an independent curriculum, fulfillment of driving school requirements according to the Ministry of Education and Culture and Research and Technology number 371 of 2021, having a head activator certificate and attended training from the Ministry of Education and Culture. 2) School principal management to improve quality, namely by implementing work programs in the fields of curriculum, student affairs, public relations and sarpras, 3) The form of the success of the driving school principal's work program is that students succeed in making scientific work, forming a Pancasila student profile, students are able to become a team reliable broadcast and journalist, won the national level mathematics Olympiad, made banana chip products, provided quotas for graduates to continue on to tertiary institutions and work quotas at PT Atiga Langgeng Mandiri Gresik, SMA Assa'adah Bungah Gresik became facilitators of driving schools so as to create relationships Gresik high school synergy.    

This final report is made to help performing profit planning with fixed costs and variable costs as a basis in doing profit planning using Break Even Point (BEP). The title of this final report is "Break Even Point Analysis As A Short Term Profit Planning Tool at UMKM Café Limas Palembang". In completing this final report the authors obtained data by conducting field research through interviews and observation, library research. Based on the data that the author obtained, the company has not done separation of fixed costs and variable costs, so the company does not know how much fixed costs and variable costs, calculation of Break Even Point (BEP) and Margin of Safety (MOS) calculation, which are useful as a tool of corporate profit planning. The author suggests that company should classify fixed costs and variable costs in advance in order to perform calculation of Break Even Point (BEP), calculation of Margin of Safety (MOS) and profit planning.

The economy is one of the most important elements in advancing a country, in the economy of course regulates employers and labor. This is summarized in the term employment. In employment, of course, guarantees have been made that require equality by means of labor inspection, but what happens in the field still illustrates inequality in the world of labor. So this research takes a concept called equal pay for equal work in a means of guaranteeing equality and is linked to human rights. This research uses descriptive qualitative methodology. By bringing the problem of how equal pay for equal work in human rights issues and how the correlation between equal pay for equal work on labor law and positive in Indonesia.

Warung Makan Mbah Sum is a business operating in the culinary sector which was founded in 1990 and produces food and drinks. The aim of this research is to find out and analyze the business development strategy carried out by Warung Makan Mbah Sum to increase its income. Warung Makan Mbah Sum is located on Jl Husnitamrin RT 08/RW 04, Saditan Brebes. This research aims to analyze and implement the marketing mix at Warung Makan Mbah Sum. Marketing mix variables consist of product, price, promotion and distribution. The method used is a qualitative descriptive analysis approach. Data sources were obtained from observation, interviews and documentation. The object in preparing this research is business development strategies to increase income at the Mbah Sum Saditan Brebes Food Stall. The results of research in the field state that the business development strategy carried out by Warung Makan Mbah Sum is increasing product variants, maintaining low prices, improving service quality, and using new sales concepts. The obstacles faced by Warung Makan Mbah Sum in developing its business are lack of operational management, lack of facilities for eating on site, and pressure from outside (competitors). If seen from a strategy perspective, Warung Makan Mbah Sum has been able to develop its business to increase income.    

This research aims to determine the influence of competency and ability to use technology on employee performance at the Tamalanrea District Office. The method used was multiple linear regression analysis and the sample taken was 25 employees. The results of this research have been tested for validity and reliability, and classical assumptions have also been tested in the form of normality tests, multicollinearity tests and heteroscedasticity tests. The results of this research show that the competency variable (X1) has a positive and insignificant effect on employee performance (Y), while the ability to use technology variable (X2) has a positive and significant effect on employee performance (Y). It can be concluded that together the competence and ability to use technology have a positive effect on employee performance at the Tamalanrea District Office, Makassar City, so it is hoped that each agency (Tamalanrea District Office Leadership) will continue to retain employees who have competence or broad knowledge of the field of work they do. .