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The rapid development of technology will obtain excellent effectiveness and efficiency from sources of electrical energy owned by a company or agency. With the progress of the industrial world today, the development of digital technology which ends in computer systems indirectly makes control technology involved as part of this progress. The availability of a power source is a very important aspect in the midst of technological developments. However, because the system is very complex, starting from the power plant to distribution to consumers, there is a high possibility of disturbances that can cause the flow of electrical energy to consumers to be cut off. There are certain places including factories, offices, banks, campuses, hospitals, airports and other places that could potentially endanger one's safety or drastically disrupt the course of the economic cycle. The flow of electrical energy must not be interrupted for a very long time because it can hamper the production process. and others, so that additional supply is needed to anticipate when the electricity is cut off from the National Power Plant source.

This research aims to provide additional empirical evidence to understand whether accounting students' entrepreneurial interest is enhanced by e-commerce, entrepreneurship science, and accounting information systems. Quantitative research is used in this type of research. The data analysis technique used is Multiple Linear Regression. The data collection technique used by researchers is by distributing online questionnaires to 50 Accounting students class of 2021 Regular A, Faculty of Economics and Business, Muhammadiyah University of Riau and processing them using SPSS 26. The results of the research show that partially E-commerce and Accounting Information Systems do not have a significant effect on interest in entrepreneurship, while entrepreneurship knowledge has a significant effect on interest in entrepreneurship.    

Digital literacy has become a key foundation for educational innovation and economic participation in the 21st century. As global economies transition toward digitalization, integrating digital competencies into senior high school curricula is increasingly viewed as essential for supporting Sustainable Development Goal 8 (SDG 8), which emphasizes decent work and inclusive economic growth. This study investigates the role of public policy in shaping digital literacy education in senior high schools through a comparative case study of Indonesia, the Philippines, and Canada. Employing qualitative policy analysis, the research explores how each country’s policy framework conceptualizes, implements, and evaluates digital literacy initiatives. The analysis focuses on curriculum integration, resource allocation, and stakeholder involvement, while also examining how these programs contribute to employability and economic resilience. The findings reveal notable differences in policy design and institutional commitment, with Canada demonstrating a more systematic integration of digital literacy, the Philippines emphasizing access and equity, and Indonesia facing challenges related to resource disparities and curriculum consistency. These variations illustrate how national contexts influence the inclusiveness and effectiveness of digital literacy policies. The study concludes with recommendations for policymakers to design context-sensitive, equitable, and future-oriented digital literacy strategies that align with labor market demands and promote sustainable economic growth.

The importance of the taxation system as an economic pillar becomes increasingly prominent in the face of the complexity of international relations and ongoing technological developments. This article discusses the challenges faced by Indonesia in optimizing tax revenue and controlling tax avoidance in the era of globalization. The phenomenon of tax avoidance, particularly involving renowned companies such as PT Bentoel and Google, is a central issue in the context of taxation law in Indonesia. Its impact is significant, with reports from the Tax Justice Network estimating the country's losses at US$4.86 billion per year or approximately IDR 68.7 trillion. Tax avoidance not only has a negative impact on tax revenue but also has the potential to undermine the overall effectiveness of the taxation system. Indonesia is confronted with the expansion of tax avoidance practices, especially by companies listed on the Indonesia Stock Exchange, reinforcing the urgency to address this issue within the existing taxation legal framework. This research adopts a qualitative method with a focus on tax supervision and enforcement to explore efforts to combat tax crimes in Indonesia. Thus, this study is expected to provide an in-depth understanding of the root issues and formulate effective solutions to enhance the effectiveness of Indonesia's taxation system. The research findings are anticipated to serve as a foundation for the development of a more effective national fiscal policy, addressing loopholes in the taxation legal framework, and preventing detrimental tax avoidance practices.    

Renewable energy microgrids integrated with smart control systems are emerging as a sustainable solution for electrifying rural industrial zones, offering substantial improvements in energy efficiency and reductions in carbon emissions. This study explores the implementation of hybrid renewable energy systems, combining solar and wind energy, and the integration of Internet of Things (IoT) sensors to optimize energy consumption in real-time. The findings highlight that the combination of solar and wind energy in microgrids leads to up to a 30% increase in energy efficiency, with a significant reduction in CO₂ emissions, reaching up to 50% compared to traditional grid systems. IoT sensors play a crucial role in load forecasting, optimization, and system stability, enabling real-time monitoring and proactive adjustments to energy distribution. Additionally, the implementation of these systems in rural industrial zones not only provides reliable, clean energy but also reduces reliance on fossil fuels, making them economically viable and environmentally sustainable. However, challenges such as high initial investment costs, integration complexities, and the need for skilled technicians remain. Despite these barriers, the long-term benefits of reduced energy costs, improved energy security, and lower carbon footprints make renewable energy microgrids a promising solution. The study suggests that these systems can be scaled to other rural regions facing similar challenges in energy access and carbon emissions, offering a path to sustainable development. Further research is recommended to explore alternative renewable energy combinations and advancements in IoT applications to improve system scalability and efficiency.

Roads are a means of transportation for supports various development sector and is a means of regional development of areas along the road the. By Because That, system transportation road kingdom is activity mover economy Which important beside Also become means activity resident Which involve problems economy, social And culture. Development road intended For make it easier connection from something regions to other regions, as well as to develop the economic potential that exists in area the. Objective from study this is For Plan Thick Construction Pavement Rigid With Manual Methods of Pavement Design Road 2017 and Methods Pd T- 14-2003 and compare both methods the. The thickness of the concrete slab obtained from the 2017 Road Pavement Manual method is of 28.5 cm with a thin concrete layer of 10 cm and a drainage layer with a thickness of 15 cm. The thickness of the concrete slab obtained from the Pd T-14-2003 method which is 18 cm. Based on the reinforcement calculation As Min > As Required then obtained reinforcement Which efficient For thick plate concrete 180 mmm is reinforcement 10 mm in diameter with a distance of 300 transverse and longitudinal reinforcement mm, transverse connection (Dowel) is required Ø 28 mm, with a length (L) of 450 mm and the distance (s) between dowels is 300 mm, while the longitudinal connection (Tie Bar) that is with Ø 16 mmm with long 700 mmm And distance 60 mmm. As well as Based on the calculation of reinforcement As Min > As Required, the reinforcement obtained is efficient for a concrete plate thickness of 265 mm is reinforcement with a diameter of 12 mm with distance between transverse reinforcement and longitudinal reinforcement 300 mm, transverse connection (Dowel) required Ø 32 mm, with a length (L) of 450 mm and a distance (s) between dowel 300 mmm, while the longitudinal connection (Tie Bar) is with Ø 16 mm with a length of 700 mm and a distance of 60 mm. Based on the comparison description calculation of rigid pavement thickness using the Manual Design Method Pavement Road (Revision 2017) with thick pavement rigid (rigid pavement) with Method Build Clan Pd T-14-2003 For use method MDPJ 2017 show will more thick compared to method PD Q 14 Year 2003.

This study examines procyclicality and the Expected Credit Loss (ECL) model in IFRS 9, aiming to analyze the effectiveness of accounting policies in reducing financial instability. Using a qualitative literature review approach, this research reviews various studies related to the implementation of IFRS 9, particularly in the context of the recognition of expected credit losses. The ECL model is expected to reduce the impact of excessive economic cycles by accounting for credit losses from the outset, in contrast to the previous IAS 39 model. While there are challenges in the accuracy of loss estimates and varying implementation across countries, the findings suggest that IFRS 9 has the potential to enhance global financial system stability, provided it is applied carefully. The study also identifies several limitations that need to be considered for further research development.

This study investigates the performance and sustainability of a hybrid solar-biomass drying system for agricultural products, focusing on its efficiency, environmental impact, and economic feasibility. The hybrid system combines solar energy and biomass combustion to create a continuous and reliable drying process. The key findings reveal that the hybrid system achieves over a 20% improvement in drying efficiency compared to solar-only and biomass-only dryers. This efficiency gain is attributed to the synergistic use of solar energy during the day and biomass energy during periods of low sunlight or at night, ensuring consistent drying conditions and reduced drying time. Additionally, the hybrid system significantly reduces CO₂ emissions, contributing to a more sustainable approach to agricultural processing. The environmental benefits of using renewable energy sources, as opposed to fossil fuels, align with the growing need for energy-efficient and eco-friendly agricultural technologies. Economic analysis suggests that the hybrid system is a cost-effective solution for small- to medium-scale farmers, particularly in rural areas where access to grid electricity is limited. The use of locally available biomass fuels further enhances the system’s sustainability and affordability. This study also discusses the practicality of implementing hybrid dryers in rural farming communities, emphasizing their potential to improve drying efficiency, reduce environmental impacts, and boost economic opportunities for farmers. Future research should focus on optimizing system integration, expanding biomass fuel options, and exploring automation to enhance the performance and scalability of hybrid drying systems.

A study of business validity can help to understand the legal and regulatory structures that govern the operation of a sharia business, while sharia economic law can provide valuable perspectives on the principles and rules that govern business operations. Understanding the relationship between these two fields can help identify potential challenges and opportunities for sharia, as well as help to identify best practices and case studies that can help Sharia overcome challenges and take advantage of opportunities. This type of research is a descriptive qualitative approach by applying library research methods (library research). The results of the research are used as a determining factor in choosing or rejecting an idea or proposal for a project or undertaking being planned. Meanwhile, Shariah economic law refers to an economic legal system based on Islamic principles and values. In the study of business viability, there are several evaluation factors that need to be considered, such as legality, marketing, and financial aspects. In the context of Shariah economic law, there are several principles that include the Foundations of Mu'awanah, Musyarakah, Manfaah, Antarodhin, Adamul Gharar, Musawah, Ash Shiddiq, Ownership, Governance, and Bir wa Taqwa.

Urban traffic congestion is a growing problem in Indonesian cities, affecting economic productivity and quality of life. This research explores the development of a smart traffic management system utilizing Internet of Things (IoT) sensors and artificial intelligence (AI) algorithms to analyze traffic patterns and optimize flow. The proposed system collects real-time data and uses predictive analytics to adjust traffic signals dynamically. Field tests in Jakarta demonstrate a 15% improvement in traffic flow and reduced travel times during peak hours. The findings suggest significant potential for scalable smart city solutions in urban traffic management across Indonesia.

This study explores an artificial intelligence (AI)-based predictive maintenance system for industrial machinery in Indonesian manufacturing. By utilizing machine learning algorithms, the system can analyze real-time machine data to predict equipment failures and recommend timely maintenance actions. The implementation of predictive maintenance has shown to reduce machine downtime by 20% and improve operational efficiency in manufacturing plants in Jakarta and Surabaya. This paper discusses the technical design of the predictive maintenance system, its economic impact on production costs, and implications for Indonesia's industrial sector.

The integration of Green Internet of Things (Green IoT) systems in agriculture presents a promising solution for addressing critical challenges in water and energy usage. This study investigates the impact of real-time monitoring and data-driven irrigation control on resource optimization in precision agriculture. By incorporating soil moisture sensors, solar-powered IoT devices, and data analytics, the system aims to reduce water and energy consumption, enhancing sustainability in farming practices. The research finds that the Green IoT system can reduce water usage by up to 40% compared to traditional methods, while energy consumption is decreased by approximately 25% through the use of solar energy. The study also explores the advantages of implementing IoT-enabled systems, which ensure precise water delivery, preventing over-watering and under-watering, thereby improving crop yields and reducing waste. Despite these positive outcomes, the research identifies key challenges such as high initial costs, limited infrastructure in rural areas, and concerns related to data security. These barriers hinder the widespread adoption of Green IoT systems, especially in developing agricultural regions. Nonetheless, the findings highlight the potential of Green IoT to foster sustainable agricultural practices by promoting efficient resource use and reducing environmental impact. The study suggests that further research should explore the long-term economic implications of Green IoT adoption and investigate ways to overcome technical and financial challenges. Additionally, expanding the scope of Green IoT to other agricultural sectors, such as livestock farming, could enhance its applicability and overall impact on agricultural sustainability.

This study investigates the contribution of Islamic banks in supporting green economy initiatives and promoting sustainable financial growth. Employing a quantitative research design, the study utilizes secondary data collected from annual reports, sustainability disclosures, and carbon emission reports of Islamic banks for the period 2018–2024. The research aims to examine the relationship between green financing portfolios and key financial performance indicators Return on Assets (ROA), Return on Equity (ROE), and Capital Adequacy Ratio (CAR) while evaluating the environmental impact through carbon emission reduction. Descriptive statistics provide an overview of green financing activities and financial ratios, while multiple regression analysis assesses the effect of green financing on sustainable financial performance, controlling for bank size, Gross Domestic Product (GDP) growth, and inflation. An independent sample t-test compares Islamic and conventional banks in terms of ethical compliance, environmental contribution, and profitability. The findings reveal that Islamic banks allocate a higher proportion of financing to green projects, achieving significant carbon emission reductions without compromising financial performance. The green financing portfolio exhibits a positive and significant effect on sustainable financial growth, and larger banks demonstrate a greater capacity to implement sustainability initiatives. The comparative analysis confirms that Islamic banks outperform conventional counterparts in environmental and ethical dimensions while maintaining comparable profitability. These results underscore the potential of Sharia-compliant banking to integrate ethical, environmental, and economic objectives, positioning Islamic financial institutions as key actors in advancing a sustainable, low-carbon financial system.

Villages have the opportunity to develop the potential they have had since the birth of the Law on Villages. Optimizing the potential of the village is used for the benefit of the village community. The aim of optimizing village potential is to improve the life of the village community. The aim of establishing Village-Owned Enterprises (BUMDes) is one of the government's efforts to stimulate the village economy. BUMDes is expected to become a locomotive for village economic movements that can improve the welfare and reduce poverty of village communities. In order for this goal to be achieved, BUMDes need to be managed professionally so that they can compete and develop well. BUMDes in Gandasari Village, Bekasi Regency. BUMDes receives full support from the local village government. BUMDesa Gandasari Village has limited human resource capabilities. The limitations of existing human resources are the ability to report financial results from operational activities carried out. The Community Partnership Program (PKM) aims to provide financial management methods that were previously manual to become systematic and digitalized. The output of the activities carried out is that BUMDes administrators understand the Bumdes administration system and accounting/bookkeeping and have the ability to create BUMDes Financial Reports in the form of simple accounting, namely creating daily cash books, balance sheets, profit and loss reports and systematic, digital-based capital change reports.

Zakat is the fourth pillar of Islam in the form of maliyah ijtima'iyyah worship (economic and social aspects), one of the aims of which is to reduce the economic gap between rich and poor. To fulfill the zakat requirements, there are eight groups called "Mutashiq". Zakat is an asset with certain conditions, Allah SWT requires the owner to hand it over to the person who is entitled to receive it, with certain conditions the property given zakat will be a blessing and will grow and develop, holy and good. Change analysis is defined as a systematic effort to study a research topic by arranging or describing the pieces of information collected into units of analysis. Distribution is the distribution/delivery/distribution of goods and so on to many people or several places. So zakat distribution is the distribution of zakat to people who are entitled to receive it (mustahik zakat) either consumptive or productive. According to the language, zakat mal comes from the word tazkiyah which means to purify property. Meanwhile, according to the term, it is a certain amount of property that Muslims who meet the requirements must give out to people who are entitled to receive it. Mal zakat is also zakat that must be paid if the nisab has been reached (a certain amount).

There are 514 urban areas in the archipelagic nation of Indonesia (Ministry of Home Affairs, 2016). There are many cities in Indonesia that are able to provide a sense of comfort and security for their residents, this of course has an impact on population growth. However, the amount of waste that can be generated and stored is limited by the carrying capacity of the urban environment. Using the idea of ​​a "green city" which consists of nine elements of road infrastructure, traffic, green open space, clean water, noise, energy, housing, clean air and buildings is one way to overcome the above problems. All these qualities need to be utilized immediately with a comprehensive systems approach and in accordance with economic, social and environmental principles in sustainable development. Blue economy approaches can be used to eliminate waste. The “blue economy” is a term that is becoming increasingly popular in today's seas and oceans. The aim of this concept is to combine sea base development opportunities with environmental management and protection. Four conceptual interpretations of the blue economy were determined through research into the dominant discourse in international economic policy documents. How the blue economy works is also examined through an “in practice” analysis of the blue economy and related actors. Next, the scope and focus of the blue economy is explored specifically on the maritime industry, which is included or excluded in various conceptualizations. This analysis reveals areas of agreement and conflict. The consensus range reflects the growing trend towards the commercialization and valuation of nature, delineating and defining maritime boundaries and enhancing the security of the world's oceans. There are several areas of conflict, particularly disputes over the legitimacy of individuals as part of the “blue economy”, highly carbon-intensive industries such as oil and gas and the growing deep sea mining industry. Oceans are becoming increasingly important in terms of potential international trade opportunities through intermediaries and buyers. the behavior of the model supporting such a relationship in the ocean is acceptable from a regular and economic point of view. The relationship between land and sea is increasing in the role and importance of the "blue economy" as the term emerges in the background. . A literature review was conducted to analyze the correct definition of the blue economy. This definition is analyzed based on the minimum requirements that are important for the blue economy. This article also tries to compile various types of activities related to marine services. This is done to determine what can be considered priority areas for blue economic growth. The blue economy concept is based on national economic development. This is comprehensively useful for achieving overall national development. Environmental accounting is stated as a process of reducing negative values ​​and creating positive values ​​in environmental accountability.

The United Islamic Cultural Center of Indonesia (UICCI) or the United Islamic Cultural Center Foundation in Indonesia is an Islamic organization that operates in the social and religious fields. This foundation is an Islamic social and religious institution that produces Al-Quran Hafiz who applies the Al-Quran and Sunnah in everyday life while directing them to do good deeds with their knowledge. The UICCI Foundation is better known as Pondok Pesantren Syarief Medan which is a branch of the IFA (International Fratenity Association) or international fraternity foundation in Turkey. The history of the founding of the Central UICCI Foundation in Turkey or the Sulaimaniyah Institute began after the fall of the Ottoman Caliphate in 1924, the Turkish regime under the leadership of the nationalist figure Mustofa Kemal Attaturk began to introduce the ideas of nationalism and secularism, or rather laicism. This is an interesting study considering that Islamic boarding schools are traditional Islamic educational institutions originating from Indonesia and UICCI is a branch of Islamic education from Turkey. Because it is a branch of the Turkish Islamic boarding school, it has its own way of learning which is different from Islamic boarding schools in Indonesia in general. The differences lie in the teaching system which is controlled by the center in Turkey, the rules are based on Sufism, the students' learning activities are integrated with the Turkish language, Turkish culture is introduced to the students and the full scholarship for further education in Turkey is given to the students. In this research there are three problem formulations, namely: History and development of the UICCI Syarief Medan Foundation, dynamics, and its contribution to students and society. The approach used by researchers is Sociology. The theory used is Continuity and Change by Jhon Obert Voll. The method used is the historical method, which includes four steps, namely heuristics, verification, interpretation and historiography. The results of this research show that the UICCI Syarief Islamic Boarding School in Medan has a distinctive form and is different from Islamic boarding schools in general. The differences can be seen from the activities at the boarding school which are based on Sufism and tarekat which are followed by Islamic boarding school students, an integrated teaching system with Turkish language and Tekamul education (scholarships for further Islamic education to Turkey). Apart from that, the dynamics that occur at the UICCI Syarief Islamic boarding school can be seen from an educational and economic perspective, namely making UICCI Syarief become the center of Tadris for the Sumatra Island branch and from an economic perspective it can be seen from what was initially free to paid. In terms of contribution, this foundation only focuses on students, preparing student go to Tekamul.

Technological developments have made the mobility of people's activities more practical in meeting their financial needs. Only using a smartphone and internet network, customers can carry out banking transactions anywhere and anytime. This research discusses the development of economic digitalization in the banking sector, namely Mobile Banking technology innovation at BCA Bank. Therefore, this research aims to analyze the level of service satisfaction using BCA Mobile Banking (BCA Mobile). The research method used by researchers is qualitative and descriptive analysis techniques, as well as a data collection system using questionnaires. The data obtained was taken from the results of distributing questionnaires in the Bina Bangsa University Management Study Program which used BCA Mobile and a sample of 110 respondents was obtained. The results of the research show that BCA Mobile is very helpful in carrying out banking activities and the existing services have a significant influence on user satisfaction at Bina Bangsa University Management Study Program

Poverty continues to be a relevant social issue in Indonesia, exacerbated by a multidimensional crisis. Handling poverty requires a holistic approach involving economic, social, cultural and political dimensions. Even though the government has launched prevention programs, poverty remains a problem that has not been fully resolved. Community empowerment is the key to overcoming poverty by providing resources and opportunities. Theoretical studies highlight the economic, social and cultural dimensions of poverty. Qualitative research methods with a phenomenological approach are used to understand the meaning and interpretation of the subjects involved. The research results show that community empowerment is needed to improve the quality of life and overcome poverty. Mitigation measures involve family protection, development of social security systems, and economic empowerment.

One of the problems that humans face in everyday life is the economy, especially in terms of meeting needs. To survive, humans have to meet all their complex needs. Because rural people often have economic difficulties, they are the most involved in Emok Bank. An Emok Bank is a type of bank that lends money to people by visiting customers in person by sitting upright with both legs bent backwards. An Emok Bank transaction system is done by sitting licensed in certain places, like the terrace of a client's house. Qualitative research is research that produces descriptive data that are written or oral words of people and behaviour that can be observed. The Emok Bank has made the public worried about the high interest rates and the liability system used in the shares. As a result, many communities, especially households, are plunged into problems arising from paying difficulties. Often, loans from this Emok Bank are used to pay off debts to other Emok Banks. Economic circumstances make a householder dependent on a mother's bank. The existence of an Emok Bank has led to bad behavior against the households in the village of Leuweung Gede, most of them being borrowers to an emoc bank that borrows more than one bank.