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The application of sharia accounting in business is becoming increasingly relevant along with the growth of the global sharia economy. Sharia accounting, which is based on the principles of fairness, transparency and fair sharing of risks, offers a unique approach to financial management. This research uses a qualitative method based on literature review to explore the challenges, prospects and solutions for implementing sharia accounting in modern business. The research results show that the main challenges include limited competent human resources, sharia accounting standards that are not yet uniform, digitalization which requires technological adaptation, and a lack of social and cultural acceptance. On the other hand, the prospect of sharia accounting has great potential in increasing stakeholder trust, expanding access to sharia markets, and strengthening the company's ethical image. To overcome these challenges, solutions are needed such as the development of comprehensive sharia accounting standards, increasing human resource competence, investment in supporting technology, transformation of conventional paradigms, and multilateral cooperation between government, academics and the business sector. This research provides strategic insight into how sharia accounting can be applied effectively to support ethical and sustainable business growth.

Junok Village, Sreseh District, Sampang Regency has a favorite milkfish that is liked by consumers in the surrounding sub-districts and other consumers. Based on the availability of abundant milkfish resources, the milkfish processing business in Junok village has not been fully developed. So research activities are carried out. This study aims to find out how the Halal Business Development Strategy of Milkfish Processing by the Junok Sreseh Sampang Village Community Association. This study uses a qualitative descriptive research method and uses a field study approach. Data collection techniques were obtained by interview and observation methods. By using data collection, data reduction, data presentation, and conclusions in analyzing data. The results of the study show that the Halal business development strategy in Junok Village has not been fully implemented, as seen from several important aspects that still need attention. Although there is awareness of the importance of halal products, many producers in Junok Village do not have official halal certification, which can increase consumer confidence, so training is needed to increase understanding of halal, as well as collaboration with related institutions to help producers obtain halal certification.

In the midst of technology users in Indonesia, there are still many business fields that have not maximized technological advances for their business, one of which is the Berkah Dalem clean water depot business located in Mijen, Kebonagung, Central Java.  In the problems that exist in this study, it is known that the order acceptance system at the Berkah Dalem clean water depot still uses a manual method which is less effective and efficient.  Therefore, the purpose of this study is to design a website-based clean water ordering system and create sales and order information data that can be accessed easily. The method used is the waterfall method for software development using XAMPP. The results achieved are the design of a website-based ordering system has passed the feasibility test of using the system with data that all status tests are accepted, so it can be concluded that the designed system is successful and can be applied to the clean water depot business.

In the current era of information technology, easy and efficient transaction management is an important requirement in the business world, both small and large scale. Rumah Makan Mie Happy is a medium-scale culinary business. Happy Noodle Restaurant provides noodle-based preparations. In its daily life, Happy Noodle Restaurant can serve around 100 consumers, so that the service process requires speed to serve consumers. But in fact, Mie Happy Restaurant still uses manual data processing and transaction management, so it often experiences problems such as slow payment processes, frequent loss of receipts or proof of payment, difficulty in recapitulating or reporting transactions both daily and monthly, and frequent errors in the calculation process. From the problems experienced by Mie Happy Restaurant, the author is interested in developing a web-based cashier application that can help in all matters related to transaction management at Mie Happy Restaurant. The research conducted aims to build or develop a cashier application for Happy Noodle Restaurant that can improve the efficiency and effectiveness of transaction management. This cashier application was built or developed using Hypertext Markup Language (HTML) and Hypertext Preprocessor (PHP) with Visual Studio Code editor and MySQL Database Management System (DBMS). The results of testing with black box testing show that the cashier application developed in functionality has run as expected. This web-based cashier application provides convenience for admins and increases the effectiveness and efficiency of operational activities.

The trading industry is currently experiencing very rapid growth and very tight competition on all platforms, especially social media platforms. Owners do all kinds of things, starting from placing advertisements, collaborating with influencers and even making various promos in order to compete. In this era where everything is online, the role of communication strategy is very much needed by every seller to ensure that their products are not left behind by other products and more importantly attract consumers to remain as regular consumers. Communication strategy plays a very important role in achieving the success of a company by always analyzing market developments. Apart from that, every seller must always check the quality of the products to be sold. In today's sales business world, the strategy for analyzing market developments is through qualitative research, such as direct interviews, so that we know what the shortcomings, advantages, inputs, maximizing the potential to take advantage of an opportunity so that this strategy can run effectively.

Muhammadiyah's role in developing entrepreneurship in Indonesia, which has made a significant contribution to community economic empowerment. Muhammadiyah, as a socio-religious organization, not only operates in the fields of education and health, but also actively encourages the development of small and medium enterprises (UKM) through various entrepreneurial initiatives. The aim of this research is to reveal the role of Muhammadiyah in developing entrepreneurship in Indonesia. This research method uses a qualitative method with a descriptive approach to analyze Muhammadiyah's efforts to create entrepreneurs who are independent, ethical and based on Islamic values. The research results show that Muhammadiyah plays a major role in increasing the capacity of young entrepreneurs through entrepreneurship education and training, with the support of institutions such as the Muhammadiyah Business Center. Muhammadiyah has also succeeded in collaborating with the government and the private sector to provide access to capital and training for business actors. With great potential in building a sustainable and ethics-based entrepreneurial ecosystem, Muhammadiyah is expected to continue to be an important actor in developing entrepreneurship in Indonesia.

Zakat, as one of the pillars of Islam, has great potential in supporting sustainable economic development, especially in the modern era which is characterized by technological advances and rapid social change. This research aims to explore the role of zakat in supporting sustainable economic development in the modern era, with a focus on its impact on reducing poverty and increasing community welfare. In this context a qualitative approach is used to analyze data from various sources, including case studies of zakat institutions, interviews with managers. zakat, and a review of related literature. Zakat not only functions as a tool for wealth redistribution, but can also be used to support entrepreneurship and small business development. Research results show that zakat has significant potential in improving community welfare, especially through funding entrepreneurship and small businesses. Digitalization of the zakat process has accelerated collection and distribution, increased transparency and accountability, and expanded the reach of zakat recipients. Zakat can be a vital instrument in achieving sustainable development goals. With collaboration between zakat institutions, the government and the private sector, zakat can have a greater positive impact in creating a just and sustainable society.

Startups in Indonesia are growing very quickly which has an impact on the economy in Indonesia. High public enthusiasm is proven by Indonesia being one of the 5 countries with the highest number of startups in the world. There are several startups with good financial valuations that can be said to be unicoms or even decacorns. In this process, capital cannot be separated from the strategies taken by the Company. One alternative funding is to carry out an Initial Public Offering (IPO) on the Indonesia Stock Exchange (BEI). Until 2022, the startup that has carried out an IPO is PT. Goto Gojek Tokopedia conducted a Strength, Weakness, Opportunity, Threats (SWOT) analysis on the two companies to analyze the company's business strategy model. Method used in this research is a descriptive qualitative method and a data collection process by conducting literature studies from accredited scientific publication and digital news sources.    

This research aims to find out the impact of owning coastal areas which are used as tourist attractions. This research is empirical research because it places primary data in the community as the main data which is analyzed descriptively qualitatively. The results of the research show that the impact of ownership of coastal areas that are used as tourist attractions triggers violations because this control is linked to the control of coastal areas of indigenous communities, and is then recognized by law. This then results in a conflict of interest because coastal people tend to carry out activities and work at sea, and utilize these aquatic resources as a target to fulfill their daily needs. The economic activities of residents on the coast who tend to work as fishermen and farmers are certainly not used to other activities. Meanwhile, tourism development in villages that have the potential for beautiful marine and coastal resources generally aims to introduce and utilize, even improve the quality of natural objects and attractions. This then also causes losses to the government and local communities because apart from having an impact on the physical environment which experiences a decline due to human activity at the tourist location itself, all income and benefits are also received in full by the business owner. In this condition, the village government does not get any share, because tourist attractions are recognized as private property.  

Banking is one of the financial services companies that has provided services to the community and businesses, Behind this development there are various legal problems related to information crime and electronic transactions in the banking sector, Skimming is the act of stealing debit or credit card information by accessing an independent cash machine and copying the information contained on the magnetic stripe of the debit card or credit belonging to the customer (victim) illegally to have control over the customer's (victim) account. The application of the law to the crime of ATM skimming is regulated in Article 362 of the Criminal Code (KUHP) regarding the crime of theft. This research is a type of normative judicial research supported by a normative approach by using primary legal materials, secondary legal materials and tertiary legal materials as data sources. This study uses a prescriptive method, which is an analysis method that provides an assessment (justification) about the object being researched whether it is true or false, or what should be according to the law. The results of the study show that (1) Skimming is a magnetic stripe crime that exists on ATM cards illegally to have control over the card or the account by duplicating the ATM card or by installing a hidden camera to find out the ATM PIN of the customer or victim. (2) Strategies to prevent unauthorized access and early detection of suspicious activities can be applied to reduce the incidence of criminal acts and effective cyber security is to strengthen the network and security system. This can include investing in cutting-edge security technologies, such as robust firewalls, active network monitoring, and security programs that can detect suspicious attacks. In addition, organizations also need to involve their employees in cybersecurity efforts.    

Online business is starting to be used frequently by the public. However, from the many online businesses, many entrepreneurs are still unable to carry out proper development of their online businesses. Things like attracting consumer buying interest by increasing consumer satisfaction are still not understood by some entrepreneurs. So it is necessary to carry out further research development on online business management that has an impact on increasing consumer satisfaction by looking at changes in consumer buying interest. The research method used is library research, where this is to find findings that need to be concluded and find new things so that it is easier for subsequent research to conduct research. The results are still a gap between the research results and the existing theory between the relationship between consumer buying interest and consumer satisfaction, online business management with consumer satisfaction, and online business management with consumer buying interest. Another thing that needs to be done is further research on the relationship between the three variables.

This paper discusses in depth the role of accounting in business decision-making in the digital era, as well as the challenges and opportunities faced by the accounting profession in the context of rapid and complex technological developments. In the modern business world, accounting information plays a crucial role, not only as a financial reporting tool but also as a foundation for strategic analysis that can influence the direction and policies of an organization. The issues raised pertain to the importance of timely and accurate accounting information in supporting managerial decision-making, as well as how this information can be used to enhance the performance and competitiveness of companies. The main objective of this research is to explore how digitalization and technological innovations, such as artificial intelligence (AI), big data analytics, and cloud-based information systems, affect accounting practices and their impact on business decision-making. This research also aims to identify the challenges arising from technological changes, including data security issues, the necessary technological skills, and regulatory changes that accountants must face. The methodology employed in this research is a normative approach with descriptive analysis, which includes literature studies and analysis of various relevant secondary data sources. Additionally, this research presents several case studies to demonstrate the application of theory in real practice and its impact on decision-making. The findings indicate that although digitalization brings many benefits in terms of efficiency and accuracy, there are serious challenges to be faced, such as the increased risk of data breaches and the need for higher technological skills among accounting professionals. The conclusion drawn from this research is that to optimally leverage the potential of accounting in supporting business decision-making, companies must invest in training and skill development for their accountants. Furthermore, the importance of implementing sustainable accounting practices is increasingly gaining attention, especially in the context of social and environmental responsibility. Thus, accounting not only functions as a supporting tool but also as a strategic element that adds value to companies in facing the complexities and uncertainties of the future.

The siwalan tree, which is a characteristic of Pragaan Daya Village, can be developed into a business that can improve the welfare of residents in the village. So in this way, Village MSMEs can be formed based on siwalan fruits. The implementation of MSMEs must be deceived by improving the quality of business actors and the products they produce in order to get adequate business consistency. In addition, existing MSMEs must prepare themselves for the era of digitalization in running their product businesses by paying attention to technological developments in order to minimize losses due to lagging product development. . This is based on the fact that the ongoing business can keep up with the times, which involves digitalization in all aspects of life, including in the application of siwalan products in Pragaan Daya Village. The purpose of this research is of course so that people in the village can optimize the sophistication of technology to make the digital platform a marketing platform for their products. In addition, of course, to create human resources who can compete in this era of digitalization. So that the initial goal of forming MSMEs can be realized. The empowerment of MSMEs based on siwalan can continue to progress and successfully compete with other MSME products.

Business development among young people is a growing phenomenon, especially in the creative industry and technology sectors. This research aims to explore the factors that affect the development of young people's businesses, the challenges they face, and the strategies used to overcome these obstacles. The research method used is a qualitative approach with in-depth interviews and participatory observation of 10 young entrepreneurs in Sumbawa. The results of the study show that personal motivation, such as love for the field and the desire to contribute to social change, is the main driver of young entrepreneurs to start a business. However, the biggest challenges faced are limited capital, lack of managerial skills, and difficulties in managing market risks. Digital technology is a major factor in overcoming these challenges, especially in terms of marketing and market reach. In addition, the role of mentors and entrepreneurial communities proves to be crucial for providing practical support and expanding networks. This research suggests the need to increase access to financing, more applicable entrepreneurship training, and more supportive government policies to create a conducive entrepreneurial ecosystem.  

This study aims to explore the role of families in supporting young entrepreneurs, which is often a determining factor in the success or failure of their business. Families can provide various forms of support, such as financial, emotional, knowledge, skills, and access to social networks that can accelerate business development. Using a qualitative research approach, data was collected through in-depth interviews with 8 young entrepreneurs in various business sectors in Sumbawa. The results of the study show that family support, both in the form of initial capital, knowledge guidance, and emotional motivation, has a significant role in increasing the confidence and resilience of young entrepreneurs. Nonetheless, some young entrepreneurs face challenges in convincing families who have a conservative view of entrepreneurship. This study indicates that the family is not only a provider of resources, but also as a psychological factor that can affect the success of young people's businesses. Therefore, the role of the family in young people's entrepreneurship needs to be strengthened through increased understanding and better support from the family.

This research aims to analyze the role and participation of the community in the development of Upas Crater tourist destination in Tangkuban Perahu Mountain area, West Java. Methods This research uses qualitative with descriptive approach, data collected through field observations, in-depth interviews with community leaders, local community leaders, local tourism businesses, and visitors, as well as documentation studies. The results showed that the surrounding community plays an active role in various aspects of tourism development, including: 1. Provision of facilities and Provision of tourist facilities and services, 2. Preservation of the environment and local culture, 3. Management of tourist area security, and 4. Promotion of tourism through various social media. However, there are still some obstacles such as limited human resource skills, lack of business capital, and lack of coordination between stakeholders. This research recommends the need for capacity building the community through tourism training, strengthening local institutions, and optimizing cooperation between the community, government, and stakeholders. optimization of cooperation between the community, government, and private sector in the development of tourism destinations. development of a sustainable Upas Crater tourist destination.

This Community Service Activity (PKM) aims to foster an entrepreneurial spirit from an early age through entrepreneurial literacy in the children of the Al Ikhlas Orphanage in Palu, Central Sulawesi. Entrepreneurial literacy is considered important to equip foster children with knowledge and skills that can support their independence, both financially and psychologically, after leaving the orphanage. Methods for implementing this activity include an introduction to entrepreneurship, providing motivation, practical business idea development sessions, business simulations, and interactive discussions. Evaluation shows that this activity received a positive response from orphanage children and administrators, which encourages the continuation of similar programs in the future. It is hoped that the results of this activity will have a significant impact in preparing the younger generation to be independent and economically productive.

Rapid developments in the digital era offer vast opportunities for young entrepreneurs, while also bringing complex challenges. Technological advances have opened up opportunities for wider access to information and markets. However, the challenges of fierce competition and changing technological dynamics are the main obstacles that need to be overcome. Young entrepreneurs must have the ability to adapt to the latest technological developments, such as digital marketing and artificial intelligence, while understanding how consumption patterns are changing with greater emphasis on convenience and personalization. However, overcoming dependence on digital platforms and resource limitations need to be overcome. In overcoming this situation, young entrepreneurs need to use technology to increase efficiency, be creative in creating new products and services, as well as expand networks and collaborate strategically. By managing finances wisely and being able to adapt to changes, it is hoped that young entrepreneurs can continue to exist and grow, and achieve success in an ever-changing global market, Young entrepreneurs in the digital age face big challenges along with advances in technology and changes in consumer behavior. However, with the right strategy, these obstacles can be turned into opportunities for growth and success. Utilizing technology, product innovation and digital marketing can increase efficiency, reach a wider market and increase profits. The ability to overcome digital challenges well opens up opportunities for young entrepreneurs to dominate the market, improve business reputation and achieve long-term growth. Adapting to change quickly will increase competitiveness and support sustainable growth.

Red tilapia (Oreochromis niloticus) is a freshwater fish known for its high tolerance to environmental conditions, low water quality, and ability to adapt well to various situations. Data from the Ministry of Marine Affairs and Fisheries shows that tilapia production in Indonesia has increased significantly, from 1,172,633.38 kg in 2020 to 1,300,529.23 kilograms in 2021, with a percentage increase of 10.90%. The community strongly influences the local economy and food security. Tilapia farming is widely chosen because it has a stable selling price and fast growth. Many farmers have chosen Tilapia farming as their primary source of livelihood. This research aimed to study the socio-economic conditions, difficulties, and development opportunities of tilapia farming in the community. The results show that although this business contributes significantly to family income, there are several constraints, such as fluctuating market prices, limited access to technology, and low aquaculture skills. In addition, the success of aquaculture is also affected by environmental conditions and resource availability. Therefore, a development plan that includes training, access to capital, and improved infrastructure is needed to improve yields and the welfare of the tilapia farming community.

PT Bumi Daya Plaza faces various obstacles in managing inventory because it still relies on a manual system based on Microsoft Excel. This approach causes a number of problems, such as recording errors, low data security, and limited real-time access, which negatively affect operational efficiency and customer satisfaction. This study aims to develop a web-based inventory system to overcome these problems. This system is designed to be able to monitor stock in real time, automate the reordering process, and generate accurate reports automatically. The research methodology includes interviews, observations, and document analysis to ensure user needs are met. The implementation results show that this system can improve work efficiency, reduce recording errors, and strengthen data-based decision making. With this innovation, PT Bumi Daya Plaza is expected to increase competitiveness and respond to market needs more effectively.