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Village development is an effort to improve the quality of life and life for the greatest welfare of village communities. Meanwhile, the aim of village development is stated in article 78 paragraph 1, namely improving the welfare of village communities and the quality of human life as well as overcoming poverty through fulfilling basic needs, developing village facilities and infrastructure, developing local economic potential, and using natural resources and the environment in a sustainable manner. As is the case with village development, Watu Wona Village is one with a majority of farmers, which is an example of a road access development plan that really needs assistance from the government in its construction to support the production and sale of agricultural products. Infrastructure is still lacking, damaged infrastructure roads make access to the village difficult. As a result, the flow of goods and services to villages to transport agricultural products is also lacking and hampered. Based on the existing problems, village development planning is needed using a decision support system (SPK) so that village selection in Watu Wona village is faster and more accurate. By using the SAW method comparison

The education systems in China and Indonesia have significant differences, although both aim to create an educated generation. In China, education focuses on the development of technical and academic skills with a highly structured and competitive system, especially through the Gaokao exam that determines students’ academic futures. Meanwhile, Indonesia places more emphasis on cultural diversity and character development, with a more inclusive learning approach based on social values. These differences are clearly reflected in the educational structure, curriculum, teaching methods, and assessment systems, which align with the social and economic needs of each country.

Islamic accounting is an accounting system rooted in Islamic principles, such as fairness, transparency, and social responsibility. This system aims to support ethical economic practices that align with Islamic values, including the prohibition of usury, gharar (uncertainty), and activities that conflict with sharia. This article examines the benefits of Islamic accounting in fostering the growth of the Islamic economy. First, Islamic accounting helps build trust among business stakeholders and the wider community by providing accurate and transparent financial information in line with sharia principles. Second, it promotes more responsible financial management, thereby reducing financial risks that do not comply with sharia. Third, Islamic accounting plays a role in developing Islamic financial instruments, such as sukuk, zakat, and waqf, which serve as sources of productive financing for the Islamic economic sector. Therefore, the effective application of Islamic accounting can stimulate sustainable growth in the Islamic economy, promote financial inclusion, and enhance global economic stability.

This study explores the role of logical principles as a scientific foundation in economics, highlighting how logic supports theory development, empirical analysis, and decision-making in this discipline. As the foundation of scientific methodology, logic ensures consistency, validity, and coherence in research, helping to avoid cognitive biases and logical fallacies that often arise in economic analysis. Using the Systematic Literature Review (SLR) method, this study synthesizes findings from various academic sources to explain the importance of logical principles such as deduction, induction, and probability in building economic theories and addressing challenges in modern economic research. In conclusion, the proper application of logic not only improves the quality of research but also the credibility of the resulting economic policies.

The focus of sharia monetary economics is to apply Islamic rules in financial management to improve welfare and reduce poverty. The system emphasizes the concepts of justice and equity and avoids elements such as usury, uncertainty, and excessive speculation. The sharia monetary economy aims to increase income equality by using instruments such as zakat, infaq, alms, and waqf. This study shows how sharia monetary economics can help overcome poverty in Indonesia, especially through sharia financial instruments such as microfinance institutions and yield principles. Studies show that Islamic finance improves economic stability and helps people achieve sustainable prosperity.

Direct Cash Transfer (BLT) is one of the Indonesian government's initiatives that aims to provide direct financial support to the community, especially vulnerable groups, in the face of difficult economic conditions. BLT functions as a social safety net to fulfill basic needs and reduce economic burden during times of crisis, such as during the COVID-19 pandemic. Through this research, the author analyzes the role of BLT in strengthening the social security system in Indonesia. This research uses an interview-based qualitative approach and literature study, which provides in-depth insights into the effectiveness of BLT in improving the welfare of vulnerable communities. The results show that BLT not only helps fulfill basic needs, but also increases purchasing power and social resilience. However, improvements in the distribution and supervision of the program are still needed so that its impact can be optimal and sustainable.  

Various economic systems, including Islamic ones, have debated usury in financial transactions. Because it is considered detrimental to one of the parties and contrary to the principles of justice, usury, which literally means unfair additions or profits in transactions, is prohibited in Islam. By referring to primary sources such as the Qur'an and Hadith, as well as the opinions of fiqh scholars, this research aims to study the Islamic perspective on the use of riba in recording financial transactions. Understanding the use of usury in recording financial transactions is the main objective of this research. The research results show that Islam emphasizes the prohibition of usury in recording financial transactions and encourages the use of a financial system that is based on the principles of balance, transparency and mutual benefit. Apart from that, this research also discusses alternative efforts that can be used by the Islamic financial system to replace the practice of usury, such as the application of fairer principles for results (mudharabah) and buying and selling (murabahah). Thus, the Islamic financial system can stop the practice of usury.

Islamic boarding schools (pondok pesantren) play a strategic role in developing human resources that are not only religiously competent but also economically independent. In addressing the challenges of globalization, pesantren independence can be strengthened through entrepreneurship programs that provide economic benefits, empower students (santri), and contribute to the surrounding community. This study focuses on analyzing the entrepreneurship programs at Pondok Pesantren Al Kautsar 561, which include biofloc tilapia farming and melon cultivation in greenhouses, using a descriptive qualitative approach. Data collection involved focus group discussions (FGD) with foundation administrators, teachers, students, and the local community. The findings reveal that entrepreneurship programs enhance pesantren independence by generating additional income, which is utilized for scholarships and operational activities. Entrepreneurship training equips students with practical skills in agribusiness and aquaculture, such as biofloc systems and greenhouse technology. Furthermore, these programs strengthen the relationship between pesantren and the community through community-based economic collaboration, creating job opportunities and improving local economic resilience. However, challenges such as limited resources and access to technology persist. Solutions include establishing strategic partnerships with external parties and providing training in digital marketing to ensure program sustainability.

 Stunting is a significant public health problem, especially in developing countries, which can hinder children's growth and development. Optimizing monitoring of the growth and development of toddlers is a crucial step in preventing stunting. This research aims to evaluate the effectiveness of existing monitoring methods and develop data-based strategies to detect growth problems early. Using quantitative and qualitative approaches, this research collects data from health facilities, families and communities on growth indicators, eating patterns and socio-economic factors. The results show that routine and integrated monitoring with parental education regarding nutrition and health can increase family awareness and participation in efforts to prevent stunting. These recommendations include developing more efficient information systems, increasing access to health services, as well as public awareness campaigns to support optimal growth of toddlers. Thus, it is hoped that optimizing monitoring of the growth and development of toddlers can become an integral part of national efforts to tackle the problem of stunting.

Islam was introduced during the time of the Prophet Muhammad SAW, but only developed significantly in the 1970s. In the sixth and seventh centuries AD, during the life of the Prophet Muhammad SAW and at the same time as the Qur'an was revealed, the concept of Islamic economics began to emerge. Even though Islamic economics is still in the process of development, it has made progress during the reign of the Prophet in Medina, where he succeeded in explaining the principles of financial management. Islamic economic practices during the time of the Prophet, Khulafaurrasyidin, and Tab'in showed how important the market was. The Prophet highly appreciated reasonable prices determined by market mechanisms.

The construction industry is one of the sectors that has a significant impact on environmental damage due to high energy consumption, exploitation of natural resources, and carbon emissions. In response to these challenges, this study aims to analyze the potential for implementing sustainable construction materials to support the development of green infrastructure. Using qualitative methods through literature studies, documentation, observation, and in-depth interviews, this study evaluates the advantages, challenges, and economic and environmental impacts of various innovative materials, such as foam glass, green wall systems, bamboo composites, eco-cement, and mycelium-based blocks. The results show that these materials are able to reduce carbon emissions, increase building energy efficiency, and offer long-term cost savings. Mycelium-based blocks, in particular, are recorded as the most effective material in reducing construction costs by up to 25% and CO₂ emissions by 250 kg per project. However, the implementation of sustainable materials in Indonesia still faces obstacles such as cost, material availability, and technical regulations. Therefore, synergy is needed between the government, academics, and industry in encouraging research, preparing technical standards, and public awareness campaigns to expand the adoption of environmentally friendly materials in the national construction sector.

This study explores the re-evaluation and re-shaping of fiqh methodology to ensure Islamic law remains relevant and responsive to contemporary issues. As society evolves, new challenges such as migration, the digital economy, and shifting moral standards present complex legal and ethical dilemmas that traditional fiqh struggles to address. Contextual fiqh, which integrates classical Islamic principles with modern social, economic, and technological developments, offers a dynamic approach to Islamic law that addresses these challenges. The study emphasizes the flexibility of contextual fiqh in offering more adaptable legal solutions, particularly in the realms of migration, digital transactions, and family law. By incorporating modern social dynamics, including technological advancements like cryptocurrencies and virtual marriages, contextual fiqh proposes a legal framework that is both grounded in Islamic principles and relevant to contemporary needs. The research highlights the importance of interdisciplinary engagement between Islamic scholarship and fields such as economics, sociology, and technology, offering a holistic approach to legal decision-making. Through the examination of case studies, such as the application of Islamic legal principles to global migration patterns and digital financial systems, the study demonstrates how contextual fiqh can provide ethical and practical solutions to modern problems. The findings suggest that the adoption of contextual fiqh can lead to more inclusive, just, and responsive legal frameworks, making Islamic law more adaptable and effective in addressing the complexities of the modern world.

Geographic information systems are data placed in the context of space and time using computer systems used in the process of storing, manipulating, and analyzing geographic information. The purpose of this research is that the GIS application can help provide information on mapping the location of the economically weak population to the entire community quickly and easily. In addition, it can facilitate employees of the BPS Office of Southwest Sumba Regency in providing correct and accurate data information. The results of this study can help us find the location point quickly.

Currently, one concrete manifestation of community participation in nation building is by paying taxes.  Tax contributions in recent years have become increasingly significant and can be taken into account as the backbone of national financing sources in order to make national development programs a success that will increase economic growth. The number of taxpayers is also increasing from time to time as a reflection of increasing taxpayer awareness and compliance. MSMEs in Simokerto District, Surabaya, as part of the Taxpayers, we will accompany in realizing compliance as Taxpayers in the hope of knowing the latest regulations and calculation methods for withholding PPh Article 21 in the previous provisions, which have high complexity and calculation schemes that vary greatly. PPh Article 21 tax on individuals is very comparable to other withholding tax systems (for example: Final Income Tax, PPh Article 23), making it difficult for Taxpayers to fulfill their PPh Article 21 obligations. Government Regulation Number 58 of 2023 concerning Tax Withholding and Imposition Rates has been stipulated. Income Article 21 on Income in Connection with Work, Services or Activities of Individual Taxpayers (PP) which applies on January 1 2024

This research aims to find out the role of the budget and supervisory body in discussing the budget change system. To identify problems, this research uses qualitative research. Data collection techniques use interviews, observation and document study. It can be concluded that Budget changes are the process of adjusting previously approved budget allocations due to changes in conditions, priority needs, or realization of income and expenditure that is not in accordance with the initial plan. The budget change system refers to the mechanism that regulates how the government or organization implements the plan that regulates how the government or organization implements the agreed budget plan. Agreed budget. This process aims to align the budget with actual conditions, such as changes in economic assumptions, the reality of spending and revenues, or urgent needs.

This study developed a Discovery Learning model with a Meaningful Learning approach to improve students' critical thinking skills in Economics at SMAN 2 Tulang Bawang Udik. The study used the ADDIE model and produced a conceptual model, lesson plans, student worksheets, and HOTS assessment instruments. Expert validation results showed that the products were feasible, practicality tests obtained a very practical category, and effectiveness tests with a Nonequivalent Control Group design showed that the critical thinking of students in the experimental class was higher than that of the control class. These results confirm that this learning model is feasible, practical, and effective, and can be a guide for teachers for active, contextual, and high-level thinking skills-oriented learning. Additionally, the integration of Discovery Learning and Meaningful Learning provides a structured and student-centered learning process that encourages learners to construct knowledge independently while connecting concepts to real-life contexts. The resulting learning tools also support teachers in implementing systematic instruction that fosters student engagement and deeper understanding. Overall, the developed model contributes to improving instructional quality in Economics education and offers an innovative alternative for enhancing students’ cognitive abilities, particularly in critical thinking.

Usury is one of the concepts that is forbidden in Islamic law and has a significant impact on the economy of individuals and society (Arafah et al., 2019). The background of this study focuses on the importance of a deep understanding of usury to build awareness of its economic implications. The purpose of this study is to identify and explain the types of usury, as well as to understand the legal basis that prohibits the practice in the Qur'an and Hadith. The research method used is a qualitative method based on literature review, by analyzing primary and secondary sources related to Islamic law and sharia economics. The results of the study indicate that usury consists of several categories that have different implications, and the application of the law on usury can encourage the development of a fairer financial system. The discussion includes an analysis of the social and economic impacts of usury practices, as well as alternative sharia financial products that can be applied to replace usury. This study is expected to contribute to public understanding of usury and encourage the implementation of sharia principles in the modern economy.

MSMEs play an important role in the global economy, driving job creation, innovation, and economic growth. However, there are challenges such as financing and regulatory burdens caused by, among other things, difficulties in preparing financial reports. These obstacles begin with several issues, namely the loss of invoices, which makes it difficult to gather data for financial report preparation, discrepancies in stock between the cashier application and physical counts, and ineffective stock opname. Based on these issues, the objective of this Community Service is to provide an overview of ideas for optimizing the work system at MSME MESMart and to assist in the preparation of financial reports easily using a cloud-based accounting application called Jurnal Bijak. With the implementation of community service, it is hoped that various problems arising from obstacles in financial report preparation can be minimized. The method used is Participatory Action Research (PAR), involving active participation from participants to identify problems and seek solutions collaboratively. The results of this activity can implement work programs, from optimizing store program, creating cloud-based financial reports, and arranging store displays.

This research examines in depth the implementation of agrarian law in the Indonesian national legal system with a focus on aspects of regulation, administration and socio-economic impacts. This research examines various basic problems in the implementation of the Basic Agrarian Law (UUPA), such as land conflicts, administrative systems, protection of the rights of indigenous peoples, as well as challenges in agrarian reform. The method used is normative juridical with a comprehensive socio-legal approach. The inquire about comes about appear that there's a critical crevice between the existing legitimate system and its execution within the field, particularly within the viewpoints of arrive organization, law requirement and assurance of community rights.  This research identifies the need for systemic reform in national land management, modernization of the administrative system, and strengthening institutional capacity to create a more effective and just land system.

The objective of this research is to explore resource consumption accounting within the economic unitunder study. Additionally, the research aims to analyze competitive advantage as a process ofuniqueness for an organization or a specific superiority when compared to its competitors. Based onthis, the researcher posits that sustainable competitive advantage refers to the organization's objectiveability to adapt to changes in the market environment and to thoroughly examine the industryenvironment. The research problem stems from the fact that many companies in today's world strive for leadershipand excellence in production through the recognition of the importance of modern systems, particularlyresource consumption accounting, in achieving competitive advantage. However, the challenges andexternal factors that accompany production processes may hinder this achievement. The studyinvestigates whether resource consumption accounting has an impact on competitive advantage. The research is based on the hypothesis that there is a significant correlation between resourceconsumption accounting and sustainable competitive advantage. The importance of the research lies inhighlighting the role of resource consumption accounting in achieving sustainable competitiveadvantage, and in assessing the impact of resource consumption accounting on the realization of suchan advantage.