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Waqf is one of the Muamalah activities that has spiritual, social and economic dimensions. Traditionally, waqf has so far only been interpreted as grants in the form of real estate such as land and buildings, whose purpose is limited to the construction of places of worship and educational institutions. Waqf is divided into several types based on purpose, time limit, and goods and their management. Management is the process of planning, organizing, directing and controlling an organization. Management occupies the most important place in the Waqf world because it can determine whether waqf assets are useful and developed depending on the management model.  The purpose of the research is to study waqf in management science, the principles of waqf management and the function of waqf management. This research uses qualitative methods where researchers must analyze theoretical sources from books and journals as well as materials and information from various other secondary data to answer the problems studied. The findings, and implications that arise are found in the professionalism of waqf management, asset management in waqf, financial statements, contributions and potential economic development of the community with waqf in the digital era.    

Tourism is a creative economy-based service industry that is very important for the progress of the Unitary State of the Republic of Indonesia. Tourism in Indonesia has great potential and makes a significant contribution to the economy, job creation, infrastructure development and community empowerment, including in rural areas. With good and sustainable management, tourism can grow in a sustainable manner and provide long-term benefits. Selection of tourist attractions can be adjusted to the goals of each tourist. The tourist village is a tourist attraction that can be developed and can make a positive contribution to the people of Jombang. The tourist spot chosen in this research is Sumber Biru tourism area. The implementation method used in this study is a qualitative approach with types of observation, documentation, and literature studies to obtain information about the problems faced by blue tourism sources starting from tourism development such as repairing or updating photo spots and obstacles in tourism promotion. The population in this activity were managers and visitors to the Sumber Biru tourism area which had been analyzed by KKNT students. In this community service, the team hopes to contribute more to Wonomerto village so that it can have a positive impact on local residents, especially on Sumber Biru tourism.

In terms of location, Rungkut Kidul District has high potential where there are many MSMEs who live and sell there. Through community empowerment towards increasing MSMEs, it seeks to create improvements in the economic sector. However, local people lack the necessary knowledge to expand consumer reach, attract consumers to choose their products and increase sales figures. And for the time being they only sell from neighbor to neighbor. Therefore the answer to this problem is to equip MSMEs on how to expand sales and get consumers to choose their products. With the aim of empowering the community to master technology, marketing management and attracting the attention of consumers, this has been achieved through community service activities. Several approaches have been taken to increase MSMEs in the economic sector as follows: 1) outreach and FGD (Forum Group Discussion); 2) trainingDigital Marketing, 3) mentoring, this aims so that after the community empowerment program is completed, this increase in the economic sector is maintained in the future. The solution can be done through socialization programs and FGD (Forum Group Discussion) to find out what problems are experienced by these MSMEs, especially Waroeng Aidina. Conducting Digital Marketing training is the next step where to expand enthusiasts or consumers. These final results can include various improvements in the economic sector as well as an increase in MSMEs in the Rungkut Kidul sub-district area.

Sebatik Island is one of the 92 outermost small islands located in North Kalimantan province and directly adjacent to neighboring Malaysia, Malaysia. In 2011, the Sebatik Region was split again into five Districts, namely Sebatik District, West Sebatik District, East Sebatik District, North Sebatik District, and Central Sebatik District. The strategic location which is on the border of Indonesia and Malaysia as well as the potential for abundant natural resources makes Sebatik Island a cross-country strategic area. However, behind the various potentials it has, Sebatik Island has various problems, especially in the management of development and increasing the social resilience of the region. Social resilience on Sebatik Island can be realized through a power that synergizes with one another both in political, social, economic and natural resource aspects. Social resilience in the community is also highly dependent on a number of assets or potential. From these problems and problems, the researcher made a formulation of the problem, namely what is the impact of changing the boundary points on Sebatik Island on the border of Indonesia and Malaysia in the perspective of the Uti Prossidentis principle. With the aim of this writing is to analyze and find out about the impact of changing the boundary points on Sebatik Island on the border of Indonesia and Malaysia in the perspective of the Uti Prossidentis principle. The type of research conducted in this writing is descriptive research, meaning that the author tries to describe the problems that occur in the border area between Indonesia and Malaysia related to the point of change of the boundary point between Indonesia and Malaysia on Sebatik Island. In this matter, even though the governments of the two countries, Indonesia and Malaysia, have made various efforts both technically in the field and in border areas, especially at the boundary point on Sebatik Island, North Kalimantan, in the process of these efforts, the two countries, Indonesia and Malaysia, must involve academics. to support the quality of preparation and implementation strategies that will later be carried out by the relevant government. So that there is good and structured coordination between Ministries and Institutions, both central Institutions and Regional Institutions.  

Micro, Small and Medium Enterprises (MSMEs) have an important role as a driving force for the Indonesian economy. Kampung Kue Menur UMKM is no exception, which has business potential to develop. However, there are several obstacles faced by MSMEs that can interfere with their development. According to the results of a survey conducted by interviewing MSMEs, it can be seen that there are obstacles to their financial management. The difficulties of MSMEs in preparing simple bookkeeping and determining product selling prices are the main problems faced by MSMEs. Therefore, there is a need for socialization and simple financial bookkeeping training for MSMEs. So that with this dedication, it can be aimed at helping the SMEs of Kampung Kue Menur improve their ability to manage their business finances by carrying out simple financial bookkeeping. The results of the dedication carried out are that MSMEs realize and implement financial bookkeeping in their businesses that have a very important positive impact on businesses such as measuring their business performance, being able to separate personal and business finances, and managing business finances easily.

This research is based on the desire to analyze the role of supervisory management in dealing with waqf management problems. The analysis tool is a qualitative method used by the author, namely to fill in the data or information collected with the final result in the form of writing. This method is used to describe and explain management strategies for dealing with waqf problems through gathering information and studying documents, such as e-books, journal articles, and papers. The ideas that will be put forward highlight: first, the concept of waqf; second, the legal basis of waqf; third, the waqf supervisory management function; fourth, productive waqf and its management in Indonesia.The research results conclude that basically, the problem of supervision is something that is absolutely necessary. For hundreds of years, waqf in Indonesia has not received serious supervision. As a result, quite a lot of waqf assets were neglected and some of the waqf assets were even lost. The waqf supervision process is part of waqf management. The management function includes 4 things, namely: planning, organizing, actuating and controlling.

The use of learning media that is less than optimal is the basis of this research with the aim of developing learning media for Android applications and knowing the process of student answers. This type of research is development research with a model adapted from Borg and Gall with a  sample of class VIII-2 students of Santa Maria Private Middle School Medan, totaling 25 people. From the results of the study, it was obtained (1) the quality of the developed learning media met the valid, practical, and effective categories with an assessment by media experts of 3.82 and material experts of 3.87, practicality from the student response with a score of 3.61 and the teacher's response with a score of 4, and the effectiveness of classical student learning completeness reaches 92% of students and an n-gain score of 0.62 which means an increase in mathematical visual abilities is included in the moderate category. (2) The process of student answers shows that students have been able to identify problems, understand problems, generalize patterns and explain what is obtained, which means that students have fulfilled each indicator of mathematical visual ability, namely looking, seeing, imagining, showing and telling.

Socialization is a very useful thing in raising and conveying positive values to individuals, the socialization process is education through individual understanding and acceptance of the connections that occur in an activity that can provide input and output feedback. Learning from the monetary crisis that occurred in Indonesia in 1997-1998 which was marked by the decline in the joints of the economy caused by the rupiah exchange rate falling or dropping drastically against the dollar exchange rate. In 1998 many big entrepreneurs fell in Indonesia, but MSMEs were still able to survive and even increased in number. In this way, UMKM contribute to supporting the economy of a country so that the existence of UMKM is highly expected in the development and progress of the country's economy and is able to absorb the number of unemployed. In this background, MSMEs can be used as a part in expanding employment opportunities, play a role in the formation of the Gross Domestic Product (GDP) and increase foreign exchange earnings for the country of Indonesia because its market can reach national to international. Bareng Village, Bareng District, Jombang Regency is an agricultural producing village in the form of rice, corn, sugar cane, soybeans, vegetables, chilies and others. The livelihoods of the majority of the population are farmers, self-employed, and partly in the government. UMKM problems often occur due to capital problems and licensing matters, the Business Identification Number (NIB) is the identity of a business license issued by the "Online Single Submission (OSS)" agency, helping to fulfill the legal and administrative aspects of UMKM and providing advantages in funding. Then the socialization and technical guidance was carried out by Group 1, then the output of the socialization was to help UMKM actors in the Village with the method of opening a post at the Village Hall/Village Office and the door to door method or direct permits to the homes of UMKM actors. At the same time creating a logo that is useful in brand equity as trustworthiness with the product name and symbol, providing additional value to a product. The direction of the arrow as a direction for the location has the aim of providing instructions for potential consumers and customers to find homes for UMKM actors to get products or order products.

This study aims to describe students' mathematical problem solving skills in solving word problems.  The population in this study were all fourth grade students at SD 4 Dersalam with a total sample of 24 students.  The research method used is a qualitative approach with descriptive methods.  The research instrument used was in the form of test questions (essays) and interview for mathematical problem-solving abilities in diagrammatic material.  The data collection technique in this study has three stages of procedure namely;  1) preparation stage, 2) implementation stage, 3) final stage.  Based on the results of the tests that have been given, the ability to solve mathematical problems in the good category is 14 students (58.3%), the medium category is 4 students (16.6%) and the low category is 6 students (25%).  Based on the categories of mathematical problem solving abilities, namely good, sufficient and insufficient, it can be described as follows: 1. Students' Mathematical Problem Solving Ability in the Good Category 2. Students' Mathematical Problem Solving Ability in the Enough Category 3. Students' Mathematical Problem Solving Ability in the Poor Category.

The use of the internet in the era of the industrial revolution 4.0 is currently accompanied by technological developments that are experiencing very rapid changes so that the information obtained is quite easy and very fast to get the desired information. The marketing and sales system is no exception, which is growing and consumer demands are increasingly complex. Digital marketing is one of the marketing or promotional media strategies that currently has a major influence on sales. MSMEs Ecoprint Crafts is a production and buying and selling business of ecoprint crafts in Kepanjenlor, Blitar city. In this case, MSMEs players still have problems with the development of business and sales strategies. Through the use of digital marketing, it is hoped that it will be able to help Ecoprint Craft MSMEs actors, as one of the promotional media for developing a business. The method used in this research is to use a qualitative method with a descriptive approach. As well as using the mentoring method by carrying out several stages, namely, observation, planning, implementation, and evaluation of each step taken. In the data collection stage on ecoprint craft MSMEs by using direct interviews with ecoprint craft MSMEs owners. From the results of this study it results that by choosing social media as the right promotional media.

Branding and Digital Marketing can be a new breakthrough for the problems that have been faced by small and medium scale business actors in marketing and introducing their products to potential consumers, especially umkm spikoe who are in the Rungkut Kidul sub-district, Surabaya. Umkm Spikoe actually has enormous potential because of the quality of the products and continuous innovation. However, the obstacle is the lack of knowledge related to branding and digital marketing strategies which hampers the development of these UMKM.These problems were known to researchers after conducting observations and interviews with business owners who gave rise to research and analysis methods related to the problems that have occurred so far. The solutions offered by researchers to business owners are logo and packaging improvements, assistance in creating accounts and social media content, assistance in creating and managing market accounts and offering insight regarding nano influencers and Instagram advertising.With the various alternative solutions we provide, it is hoped that Spikoe business owners will be able to compete and continue to be able to keep up with the times and technology that continues to develop rapidly  

For life man , land have very important role Because in reality will relate forever between man with ground . From aspect social , land No only function as source livelihood for inhabitant society , however also works as place stay or place reside . Problems that arise is , until moment This Still Lots inhabitant society that hasn't get guarantee certainty law right on land , in particular inhabitant new former East Timor. Government action post conflict ask opinion 1999, is with programa settlement return (resettlement). But this program felt Not yet Enough answer problem inhabitant new . why ? Because it's needed public No only question place stay , however more from That is certainty hukm  right on their land _ occupy . Because That Country with authority , has responsibility For  provide , regulate , protect , as well as ensure certainty  law to its citizens , in order for rights on land  Can fulfilled or not violated . Mandate enacted constitution _ in Article 33 paragraph 3 and the Law Main points Agrarian No. 5 Year 1960 to be instrument law for the State ( Government ) to ensure well-being for all Indonesian people.

UMKM is a business that is often found in all corners of Indonesia, including the city of Blitar. In Blitar City itself there are many types of UMKMs engaged in each field. Not a few UMKMs are engaged in the same field and have similar product results. Of course this creates competition. Business actors need to have a strategy so that the UMKMs they have can still develop and not lose many consumers. One way is by making product differentiation. The methods used by the executors are interviews and market surveys to analyze existing problems and conditions. Then brainstorm to find a solution. Cheese meatballs are the final decision made in the implementation of product differentiation at the UMKM Bakso dan Es Campur “Family”.  With this product differentiation, it is hoped that the UMKM concerned will have its own charm compared to its competitors.

One of the problems that is often carried out by MSME actors is not recording and/or recording conventionally. Such records can cause business financial data to be lost, wet, distorted and other problems. Digital-based financial governance is a solution to the problems faced by partners. The partner of the community service activities in this journal is Ms. Anik Riyani who owns a business in Karangsari Village, Sukorejo District, Blitar City. The method used is through 3 stages, the first stage is problem identification through questionnaires and interviews. The second stage is implementation by means of socialization and digital financial management assistance through the BukuWarung application. The third stage is evaluation and maintenance which will contain criticism, suggestions and input from partners and ongoing assistance while the community service activities are still ongoing.

MSMEs are seen as a driving force in domestic economic development. However, there are still some problems encountered, namely marketing strategies that are less than optimal and unattractive. Keysha's kitchen is one of them. After observing, the packaging still looks ancient and does not have a label. Thus, it is necessary to provide assistance regarding packaging innovation from Dapur Keysha according to the aesthetic standards of current trends and their uses. The purpose of this activity is to provide knowledge and understanding to MSME actors regarding the urgency of product packaging and increase the added value of the products produced. There are three methods used, namely observation, socialization, and mentoring. At the end of this activity, modern packaging and labeling were obtained. The latest packaging is modified from a standing pouch to a jar packaging which can be made as hampers. Then there is the making of labels that include product types, brands, expiration dates, MSME social media, and other information.  

The market operation program is an activity to sell groceries at a lower price than the lowest selling price outside. This activity was carried out officially by the East Java Provincial Government and in collaboration with PT. Puspa Agro as a subsidiary of PT. Jatim Grha Utama which is one of the East Java Regional Owned Enterprises. Market operations carried out by PT. Puspa Agro cooperates with the Provincial Government of East Java. The Market Operation Program was organized by Nahdlatul Ulama in commemoration of the closing of the 1st Century of NU. The program was organized with the aim of providing sales with a lower difference than the prices sold outside. The method used by the author in this research is descriptive research with a qualitative approach. This study uses several variables to measure program effectiveness, namely program socialization, program objectives, and program monitoring. According to the research that has been done, it can be seen that the effectiveness of the re-registration program has not been fully fulfilled. Due to the implementation there are problems such as the location which is within the Pondok Pesantren area and the lack of spread of program socialization.  

Refugees are one of the long-standing problems in this world. The issue of refugees also participates in the discussion which is in the spotlight for the international community, because the problem of refugees is related to issues of humanity, namely related to human rights (HAM). This community service program aims to make it easy for immigrants to communicate with other people. Some of the benefits obtained are; will make it easier to communicate, minimize the occurrence of conflicts, there will be no cultural discrimination. The targets in this community service activity are refugees from abroad who live in Bapel Aparna Graha Utama Puspa.

Cost of goods manufactured (COGM) is an important component of making a product, because knowing the COGM of a product can be used as a reference to determine the profit margin of a product. Without knowing the COGM of a product, we will be confused in determining the selling price. The COGM calculation is very influential for the sale of a product whether the product is experiencing a profit or loss. This study aims to determine the COGM calculations that have been carried out by MSMEs are in accordance with COGM accounting calculations or are still only limited to manual calculations. In addition, the main objective of this study is to design an accounting system for determining COGM in the Tempe Chips Industry in determining the cost of production and to apply a variable costing method to determine the cost of goods manufactured in SMEs so that the correct cost of production can be presented. The results of this study indicate that based on Cost of goods manufactured calculations carried out by MSME actors it is still very low so it is necessary to revamp the HPP calculations in accordance with accounting standards. Based on the evaluation of the old system, the author wishes to offer a new system, namely the Information System for Determining the Cost of Production of Tempe Chips SMEs which is expected to be an alternative in solving problems that are being faced by business owners. This new system makes it easy for users related to the process of recording data into the database, so that related parties can easily operate.  

ABSTRAKPenelitian ini bertujuan untuk mengevaluasi rekonsiliasi laporan keuangan periode triwulan III tahun 2022 pembaruan single database berbasis Aplikasi SAKTI Kementerian Perdagangan Republik Indonesia. Subjek pada penelitian adalah Kementerian Perdagangan Republik Indonesia dan memiliki objek penelitian rekonsiliasi laporan keuangan periode triwulan III tahun 2022 pasca penerapan single database Aplikasi SAKTI. Metode dilakukan dengan wawancara dan pengumpulan dokumen melalui jenis penelitian deskriptif kualitatif dalam mendeskripsikan suatu peristiwa atau kejadian tertentu hingga mendapatkan data menggunakan teknik analisis data ineraktif dengan pendekatan kualitatif. Hasil penelitian menunjukan tentang proses rekonsiliasi laporan keuangan triwulan III 2022 berbasis Aplikasi SAKTI Kementerian Perdagangan Republik Indonesia yang merupakan proses penyandingan data yang berperan dalam memastikan kesesuaian dan kebenaran data transaksi terutama dalam penyusunan laporan keuangan yang dapat mengklasifikasi terjadinya perbedaan antara data satuan kerja dengan data Kantor Pelayanan Kebendaharaan Negara dari sumber yang sama untuk membentuk data yang andal dan akuntabel. Proses rekonsiliasi saat ini dilakukan pembaruan secara otomatis dengan penerapan single database pada Aplikasi SAKTI. Berdasarkan hasil wawancara dengan bidang analis pengelolaan keuangan, operator sakti modul bendahara dan pelaporan, verifikator keuangan masih ditemukan kendala seperti pada proses migrasi saldo awal ke sakti banyak belum terselesaikan yang menjadikan belum input setoran oleh beberapa satker sehingga adanya selisih rekon internal, persediaan yang belum teregister, data inventaris yang belum terselesaikan dan juga diakibatkan dari kelalaian SDM di lingkup internal itu sendiri, sehingga seringkali terjadinya selisih pada transaksi saat periode rekonsiliasi berlangsung.ABSTRACT This study aims to evaluate the reconciliation of financial statements for the third quarter of 2022 by updating a single database based on the SAKTI Application, Ministry of Trade of the Republic of Indonesia. The subject of the research is the Ministry of Trade of the Republic of Indonesia and has the research object of reconciliation of financial statements for the third quarter of 2022 after the implementation of the SAKTI Application single database. The method was carried out by interviewing and collecting documents through qualitative descriptive research types in describing an event or certain events to obtain data using interactive data analysis techniques with a qualitative approach. The results of the research show the reconciliation process for the third quarter of 2022 financial reports based on the SAKTI Application of the Ministry of Trade of the Republic of Indonesia, which is a data matching process that plays a role in ensuring the suitability and correctness of transaction data, especially in the preparation of financial reports which can classify discrepancies between work unit data and service office data. State Treasury from the same source to form reliable and accountable data. The reconciliation process is currently being updated automatically by implementing a single database in the SAKTI Application. Based on the results of interviews with financial management analysts, sacred operators, treasurer and reporting modules, financial verifiers still found problems such as the initial balance migration process to Sakti, many of which had not been resolved, which resulted in the input of deposits not being made by several work units, resulting in differences in internal accounts, inventories that had not been registered, inventory data that has not been completed and also results from HR negligence in the internal scope itself, so that discrepancies often occur in transactions during the reconciliation period.  

One of the problems in the production of Jenang Legend "Lek Siti" is that there is coconut milk squeezed because it is still using the manual method and it will certainly take quite a long time, so from the problems complained of by Mr. Catur Sang Adi as the owner of UMKM Jenang Legend "Lek Siti” Universitas Pembangunan Nasional “Veteran” Jawa Timur Thematic KKNT students decided to develop Appropriate Technology, namely the Coconut Milk Squeezer.