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Environmental ethics in Indonesia or in the world is very important to be maintained and also preserved because this environmental ethics is one of the ethics that has a very positive influence on everyone's life. Environmental ethics is the moral wisdom of humans in dealing with their environment, this environmental ethics is needed by every individual, especially Christians. So that every activity related to the environment is considered carefully so that the sustainability and comfort of the environment are maintained. One of the problems is the issue of environmental ethics, the lack of awareness that it is very important to keep the environment clean in order to maintain the comfort of each individual. As young Christians, we must be concerned about this very deficient state of environmental ethics, because God Himself has given a mandate to young Christians to be good managers of all that He entrusts to believers, including the environment around us. And it is entrusted that the role of youth is very large in environmental ethics.

The amil zakat institution has a public responsibility by providing reports to stakeholders. The financial reporting of the Amil Zakat Institution is regulated by the Statement of Financial Accounting Standards (PSAK) 109. However, not all of the lazis recognize and apply PSAK 109, including the Amil Zakat Infak/Alms Syamsul Ulum Institution (LAZISSU). This community service activity has been carried out in 2 stages. Phase 1 is in the form of socialization of PSAK 109 in the form of an introduction to the format of financial statements and the appropriate accounting system. Phase 2 is training and mentoring for LAZISSU amil to be able to prepare financial reports independently. The current activity is the third stage in the form of software implementation for amil zakat institutions. The method of implementing activities is direct implementation assistance. Participants are managers and Lazissu finance division team as the main users of the software. Participants combine the knowledge that has been obtained in the previous two stages into the process of implementing zakat institution software. Resource persons act as assistants in this implementation process. The result of this series of activities is that participants understand the importance of preparing financial reports for amil zakat institutions in accordance with applicable accounting standards and are able to compile financial reports with the help of accounting software that has been provided.

Writing scientific papers is one of the most significant things a teacher can do, especially if they want to advance to functional positions. However, producing scientific papers is a barrier for many teachers, leading to teachers engaging in dishonest behavior while writing scientific papers. The goal of this service is to organize socialization, training, and mentorship for SD Negeri 4 Kedoyo instructors on the importance of ethical issues and codes of ethics in scientific paper writing. This service's implementation is divided into three stages: pre-implementation, implementation, and post-implementation. As a result of this activity, socialization, training, and support in scientific writing with three primary resources, namely plagiarism, paraphrasing approaches, and reference managers, have been implemented. The post-test questionnaire score increased by 42.67% for the plagiarism indicator, 43.18% for the paraphrasing technique indicator, and 47.74% for the reference manager indicator, indicating an increase in SD Negeri 4 Kedoyo teachers' knowledge and understanding of literacy violations, ethics, and the code of ethics in writing scientific papers.

The management of the Santri organization consisting of senior students at the Al-Mashduqiah Islamic Boarding School Kraksaan Probolinggo is a fairly important and potential human resource in leading the daily activities of all students at the Badridduja Islamic Boarding School in the Al-Mashduqiah Region. Its effectiveness and efficiency is highly dependent on the leadership of the ISMAH organization so that leadership and management training is very important for the administrators for self-development, training to become quality leaders and managers. This community service is carried out by implementing the PAR (Participatory Action Research) approach strengthened by field survey methods, analysis of problems developing in the field, FGD (Focus Group Discussion), SWOT analysis, direct action in the field consisting of mentoring programs in the preparation of organizational work programs. , assistance in the dynamics and sharing of organizational affairs, assistance in work evaluation activities, assistance in increasing the effectiveness of student discipline, and the implementation of a mini workshop program on leadership and management for organizational management. The results of this service contribute to controlling work program decisions that are not in accordance with the organization's SWOT analysis, Strengthening organizational HR work and increasing work understanding within the organization, Controlling irrelevant work programs and compiling feedback for further planning, Realizing a quality work culture that has implications for effectiveness and performance efficiency, and Improving the quality of understanding and understanding of organizational human resources theoretically and practically. This training is carried out by an organized team, by providing some materials and practices of leadership and management that have been planned for approximately 9 months. In addition, the team also accompanied the activities carried out in a planned manner by the management in order to monitor and evaluate the practices that needed to be improved so as to provide best practices for ISMAH administrators in carrying out their leadership and management tasks.

This community service is carried out to introduce the brand that has been owned by Bukit Tegal Santun to the wider community. This PKM service activity uses a participatory community empowerment approach or Participatory Rural Appraisal (PRA), which is an in-process approach method. From the activities that have been carried out, the activity participants, namely the managers of Bukit Tegal Santun understand the importance of a brand, namely that a brand is able to distinguish the types of services and services provided by competitors. With a brand that is increasingly known to the wider community, it is hoped that it will increase tourists to Bukit Tegal Santun.

This study aims to examine the effect of training, capacity building, and reward provision on improving the performance of human resources at the Kapalo Destination of Banda Taram, Lima Puluh Kota Regency. This study used a questionnaire distributed in the Destination of Kapalo Banda Taram, Kabupaten Lima Puluh Kota as many 53 respondents using the Structural Equation Model (SEM) PLS data analysis technique. The results of this study indicate that Training and Rewards have a positive and significant effect on improving the performance of managers at the Kapalo Banda Taram Destination while the capacity building has no significant effect on improving performance at the Kapalo Banda Taram Destination. This research implies that the existence of training and rewards can make performance better, especially in the Destination of Kapalo Banda Taram, Regency of Lima Puluh Kota.

Abstrak – Kebutuhan informasi yang semakin cepat. Menjadi alasan dibangun e-government web portal ini. Metode yang digunakan dalam pembuatan Website ini adalah dengan metode Web Development Life Cycle (WDLC). (WDLC) adalah metode yang digunakan dalam membangun sebuah website. Dimana WDLC merupakan sebuah proses pengembangan sebuah website akan disampaikan kepada pengguna. Dalam pembuatannya, dilakukan proses menganalisis data dan informasi yang ada pada dinas komunikasi dan informatika agar dapat di masukan ke proses implementasi perancangan sistem dengan menggunakan metode WDLC dan diterapkan dengan Framework Laravel V7. Disimpulkan bahwa Penerapan Metode ini berhasil dan akan mempermudah pengelola Web dalam mengelola informasi responsif dan compatible. Dengan terciptanya web portal ini akan mempermudah kinerja admin dalam menyebarluaskan informasi yang secara otomatis juga akan mengurangi beban tenaga IT di Dinas Komunikasi dan informatika yang minim tenaga IT.   Kata Kunci – E-Government, WDLC, Website, Internet   Abstract – The need for information is getting faster.Be the reasonbuilt e-government webportalthis. The method used in making this website is the Web Development Life Cycle (WDLC) method. (WDLC) is a method used in building a website. Where WDLC is a process of developing a website that will be delivered to users. In its manufacture, the process of analyzing data and information available at the communication and information technology office is carried out so that it can be input into the system design implementation process using the WDLC method and applied to the Laravel V7 Framework. Conclu ded that the application of this method is successful and will make it easier for Web managers to manage responsive and compatible information.   Keywords – E-Government, WDLC, Website, Internet

Jembrak Village has very diverse potentials that can be used as capital in developing as a Tourism Village. The following are the problems encountered in Jembrak Village, such as: (1) the need to form a Community-Based Local Management Agency to manage the tourism village potential in Jembrak Village; (2) it is necessary to train and increase the ability of community human resources to become the main actors in the management of Tourism Villages in Jembrak Village; (3) it is necessary to explore the unique tourism potentials of Jembrak Village to be presented to tourists as a local tourist attraction; (4) the participation of the Jembrak Village community in the framework of environmental management for the realization of sustainable tourism. The author succeeded in realizing programs to support the development of Jembrak Village as a Tourism Village. These programs are the Establishment of Jembrak Village Tourism Village Managers, Making Tista Village Tourism Village Brochures, Making Tista Village Tourism Village Brochures, Making Trekking Routes, Producing and Packaging Local Culinary for Jembrak Village, Making Jembrak Village Tourism Profile Books, Making Local Souvenirs.

This community service activity helps managers of tourist villages in the city of Semarang aim to help increase local culinary innovation in the city of Semarang and create new menu creativity and be able to provide significant changes for the better. This activity was carried out on March 1, 2019 at the smart home of the Kandri Tourism Village, Semarang, which was attended by 30 people consisting of tourism village managers in the city of Semarang. The conclusion of this community service activity is that participants' knowledge of local culinary innovations increases, participants are able to repair and upgrade packaging to attract consumer interest, and participants are able to apply what was given during the training.

The purpose of this research is to find out the efforts to develop e-government and improve public services in Bima Regency. This study used descriptive qualitative method. The subjects of this study were selected through a nonprobability sampling technique, using a purposive sampling technique. The informants in this study were 20 web admins of the Regional War Work Unit/OPD of the Regional Government of Bima Regency. Data collection techniques consist of observation, interviews, and documentation. The results of the study show that support for the implementation of e-government in public services in Bima Regency has been provided, although it is not optimal, this is due to different budget allocations in each Regional War Work Unit/OPD. On the capability side, in general the literacy level of Bima Regency Government employees is still low, especially senior employees. Meanwhile, on the value side, e-government managers already understand the benefits and importance of information technology applications in public services. In order for the implementation of e-government to run optimally, it is necessary to make a clear legal umbrella and make a grand design for the development of e-government including preparing the budget. Regarding employees with low literacy, it is necessary to plan continuous Information Technology training and in the future the Bima district government must plan to recruit employees with an educational background in information technology.

This community service aims to improve understanding and financial management skills among the managers of the Baitul Qurro Islamic Boarding School, South Tangerang. This socialization activity was carried out during October 2021. The objects of this activity were Islamic boarding school managers, including the Islamic boarding school head, treasurer and administrative staff. The activity methods used include training, workshops and focus group discussions. The training includes material on financial planning, budget management, bookkeeping and financial reporting. Interactive workshops provide opportunities for participants to apply the theory they have learned through case studies and practical simulations. Focus group discussions are used to identify specific problems faced in financial management in Islamic boarding schools and find joint solutions. The results of this activity showed a significant increase in financial management understanding and skills among participants. They are able to make better financial plans, manage budgets more efficiently, and carry out more transparent and accurate bookkeeping and financial reporting. The implication of this activity is the creation of a better financial management system at the Baitul Qurro Islamic Boarding School, which in turn will support operational sustainability and development of the Islamic boarding school. Apart from that, improving financial management skills is also expected to increase stakeholder accountability and trust in the management of Islamic boarding school funds.

One of the pillars in the Sustainable Development Goals (SDGs) is the 16 pillars covering legal development and governance. Governance in government is one part of this goal, because there are still relatively many forms of fraud in government. The purpose of this study was to analyze the effect of compensation suitability, control system compliance and organizational commitment to fraud. This study took a sample of accounting officers and goods or asset managers throughout the OPD in the City of Salatiga. The analysis tool uses multiple linear regression analysis. This study showsthat the suitability of compensation and control system compliance has no effect on fraud, while organizational commitment has an influence on fraud.Keywords: suitability of compensation, control system compliance, organizational commitment and fraud

This study aims to examine the effect liquidity risk, credit risk and financial performance, through the application of the catur purusa artha concept as a basis for risk management, at BUMDes Dwi Tunggal, Buleleng Regency. This research use multiple linear regression method. The results of this study indicate that Liquidity risk  have a significant  effect on financial Performance. Credit risk has no significant effect on financial performance. The value of chess purusa artha with dharma as the basis for risk management encourages BUMDes managers to have the same commitment in building risk control awareness. This strategy ultimately reduces credit risk, which results in a decrease in NPL and maintains liquidity risk.

The purpose of this study was to determine the effect of business scale, age of the company, and the complexity of the task of managing Micro, Small and Medium Enterprises on the use of accounting information systems. This research was conducted on the manager of Micro, Small and Medium Enterprises furniture in Jepara Regency. Samples were obtained as many as 100 respondents. Methods of data collection using a questionnaire. The data analysis technique used multiple regression analysis with the help of the SPSS program. The results of the study show that (1) Business scale has a positive effect on the use of accounting information systems. (2) Company age has no effect on the use of accounting information systems. (3) The complexity of the tasks of MSME managers has a positive effect on the use of accounting information systems.

Diamond Printing is one of the largest offset printing companies with 32 years of experience and is located in the city of Surabaya, East Java. Data from HRD managers explained that there was no report from observations related to employee work effectiveness in terms of coordination and synergy between employees as seen from the communication and collaboration relationships. The absence of data related to the effectiveness of the performance of CV employees. Diamond Printing in terms of communication network mapping is one of the obstacles faced by HRD in determining KPI (key performance indicator). By using the Social Network Analysis (SNA) method with the help of UCINET 6 software, it is hoped that some employees will have advantages, especially in collaboration and communication in group network structures. There are three parameters used in SNA, including: degree centrality, closeness centrality, and betweenness centrality. This study involved 104 respondents (the entire population) with a sampling technique using snowball sampling and a questionnaire as a means of collecting data. The results of this study indicate that most of the collaboration and communication network interactions are dominated by manager level employees and department heads. Based on these findings, an innovation is needed from all stakeholders from CV. Diamond Printing in developing effective communication methods between its members.

This study aims to explain the views of Islamic economic law on the practice of buying and selling with price fluctuations in the DP payment system at Kopontre Al Mubarok, Pringgondani Village, Kec. Sumberjambe. This study uses a qualitative approach. This type of research is in the form of field research. The location of this research is in the Al Mubarok Kopontren, Pringgondani Village, Kec. Sumberjambe. Determination of informants using purposive. Data collection techniques use observation, structured interviews and documentation. The data analysis uses data condensation, data presentation and conclusions. While the validity of the data using source triangulation techniques and technical triangulation. The results showed that the practice of buying and selling with fluctuations in consumer prices first made transactions between the kopontren managers and consumers for the goods being traded and the payment was using DP. In terms of sharia economic law, the practice of buying and selling with price fluctuations in the DP payment system at Al Mubarok Kopontren Pringgondani Village is permissible (legal), because according to the theory of compilation of sharia economic law (KHES) the pillars and conditions in articles 56-57 are fulfilled.    

Dalam pengelolaan zakat profesi mulai dari perencanaan, pengorganisasian, pelaksanaan, dan pengawasan terutama dalam menghimpun dan menyalurkan zakat profesi tentu yang menjadi tujuan utama adalah terciptanya pemerataan dan kemaslahatan umat. Meningkatkan kepuasan serta komitmen muzakki dapat mempertahankan kepercayaan dan loyalitas muzakki berzakat sehingga terciptanya kesadaran untuk senantiasa menyisihkan sebagian harta untuk memberdayakan golongan tidak mampu. Tujuan penelitian adalah untuk mengetahui: 1) Pengelolaan zakat profesi dalam meningkatkan loyalitas muzakki di Baznas Kota Denpasar. 2) Tingkat loyalitas muzakki di Baznas kota Denpasar. Metode penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Informan terdiri dari 12 orang yang dipilih dengan menggunakan teknik purposive. Pengumpulan data yang diperoleh berdasarkan fakta dan data melalui observasi, wawancara, dan dokumentasi. Teknik analisisis data meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian yang diperoleh: (1) Analisis pengelolaan zakat profesi Baznas Kota Denpasar dalam hal ini menggunakan langkah-langkah yaitu perencanaan, berkaitan dalam menetapkan, merumuskan, mengidentifikasi, dan mengembangkan. Pengorganisasian, dalam hal ini menggunakan persepsi dan sikap yang diharapkan dapat memaksimalkan tujuan pengelolaan. Pelaksanaan, berkaitan dengan kinerja pengelola zakat yang selama ini menggunakan Standar Operasional Prosedur (SOP). Pengawasan, berkaitan dengan kondisi pengelolaan zakat profesi yang masih stabil. (2) Tingkat loyalitas muzakki ditinjau dari kepuasan, komitmen, serta kesukaan produk muzakki dapat dinilai dari besarnya pernyataan rasa puas dan bentuk kepedulian muzakki terhadap sesama dalam berzakat di Baznas Kota Denpasar   ABSTRACTIn the management of professional zakat starting from planning, organizing, implementing, and supervising, especially in collecting and distributing professional zakat, of course the main goal is the creation of equality and the benefit of the people. Increasing the satisfaction and commitment of muzakki can maintain the trust and loyalty of muzakki to tithe so as to create awareness to always set aside some of the assets to empower the poor. The research objectives were to determine: 1) Management of professional zakat in increasing muzakki loyalty at Baznas Denpasar City. 2) The level of muzakki loyalty at Baznas Denpasar city. This research method uses a descriptive method with a qualitative approach. The informants consisted of 12 people who were selected using a purposive technique. Collecting data obtained based on facts and data through observation, interviews, and documentation. Data analysis techniques include data reduction, data presentation, and drawing conclusions. The research results obtained: (1) Analysis of the professional zakat management of Baznas Denpasar City in this case uses the steps, namely planning, related to determining, formulating, identifying, and developing. Organizing, in this case using perceptions and attitudes which are expected to maximize management objectives. Implementation, related to the performance of zakat managers who have been using Standard Operating Procedures (SOP). Supervision, related to the condition of professional zakat management which is still stable. (2) The level of muzakki loyalty in terms of satisfaction, commitment, and liking of muzakki products can be assessed from the magnitude of the statement of satisfaction and the form of muzakki's concern for others in tithing at Baznas Denpasar City.

The human resource (HR) consolidation program in improving the welfare of the waste management community in Ciputat Market aims to improve the quality of life of waste managers through relevant training and education. Held during May 2021, this activity includes intensive training and counseling. Training includes waste management management, recycling techniques, and entrepreneurship, while counseling provides knowledge about the importance of environmental health and hygiene. Group discussions and field visits were also conducted to see best practices in waste management. The results of this activity show a significant increase in the skills and knowledge of waste managers, who are now able to apply recycling techniques more efficiently and utilize waste into products with selling value. Their awareness of the importance of maintaining environmental health and hygiene is also increasing, creating a cleaner and healthier market environment and increasing their income through the sale of recycled products. The implication of this activity is to improve the welfare of the waste management community in Ciputat Market. With the new skills they acquire, waste managers not only improve their own economic conditions but also contribute to the cleanliness and health of the market environment. This program shows that with the right training and education, waste managers can be effective agents of change in society.

Academics as well as managers have long been interested in the roleof satisfaction with complaint handling (SATCOM) in shapingcustomers’ attitudes and repurchasing decisions. This interest hasgenerated a widespread belief that SATCOM is driven by the perceptionthat the complaint handling process is just. To test how SATCOM ismodulated by distributive, interactional, or procedural justice, weperformed a meta-analysis of 60 independent studies of the antecedentsand consequences of SATCOM. Results indicate that SATCOM isaffected most by distributive justice, then by interactional justice, and onlyweakly by procedural justice. We also find that SATCOM mediates theeffects of justice dimensions on word-of-mouth. However, contrary tocom-mon belief, SATCOM does not mediate the effects of justicedimensions on overall satisfaction and return intent. We draw on ourresults to suggest several avenues for further research.

This article examines various models of credit risk assessment. The study results show that the models can be classified based on the approach adopted, namely the traditional and the structural. In its development, the structural approach by Merton model is dominating, although at the end it reaps many critics when the LTCM crisis happened in America, in the late 1998. Those critics lead to the assumptions used, which considers only the endogenous factor without having to analyze the exogenous factor. The failure of the Merton model has its own attention from the experts so that many of them are trying to polish them. Nevertheless, the results showed that each model has its own advantages and disadvantages that need a comprehensive understanding and analysis of the managers when they want to adopt one of them.Keywords: Credit risk, Merton model, firm-specific risk, and market risk.