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Management and utilization of water resources will increase along with the rate of population growth, increasing living standards and regional economic growth. Human needs for water in life generally consist of clean water needs, agricultural water needs and industrial water needs. Provisions for water use permits in Law no. 17 of 2019 which is not regulated in PP No. 69 of 2014, namely permission to use water to meet needs for activities other than meeting basic daily needs and people's agriculture which is not a business activity, it can be said that PP No. 69 of 2014 is no longer in accordance with the provisions in Law no. 17 of 2019 so that it needs to be revoked and new government regulations formed as implementing regulations for Law no. 17 of 2019. The paradigm that will be built with the enactment of Law Number 17 of 2019 is to improve the previous paradigm which was not in line with people's expectations so that there would be no leap in the authority to manage water resources in the hope that a more effective and efficient resource management system would be realized..

An audit is a systematic process carried out by an auditor to obtain and evaluate evidence of a company's economic events and include fairness based on predetermined standards and convey the findings obtained to interested parties. My aim in writing this article is to find out to what extent auditors play a role in improving company performance from an Islamic perspective. The method I used in this research was using qualitative research methods by means of field observations, interviews with related sources and supported by several sources such as books, journals and other documents. The results of this research are that an auditor has a vital role in the management and administrative audits in every institution or company, because with an audit, the financial system in a company will run well and will of course have an impact on improving the quality of each existing employee. at every company. So I can conclude that audits within the company must be carried out periodically to review the extent to which administrative controls have been implemented to improve company performance and to achieve predetermined goals

Marking the number 666 on the forehead and hands of every person on earth (Revelation 13:16-18) is a form of forcing the entire population of the world to commit to the Dajjal. Apart from that, it is used as a guarantee of survival (can be traded) in the capitalist system created by Dajjal. Therefore, the number 666 is associated with the worship of the Dajjal and the practice of the global economic capitalism system. Because accepting the number 666 means worshiping and committing to the Antichrist, if Christians do this it means apostasy. The same thing also happens to us, namely on the forehead and our right hand bears the sign of Christ, symbolizing that our thoughts (forehead) are filled with the words of Christ and our deeds (right hand) produce good fruits that come from Christ by Christ and for Christ, or theologically, from God the Father, by God the Son and in the power of the Holy Spirit to glorify the Most Holy Trinity.  

Based on the results of research conducted that: (1) The concept in Islamic economics is something promised and paid by tenants as compensation or payment for the benefits they enjoy. In principle, anything that can be used as a medium of exchange in buying and selling may be used for payment in wages. In addition, wages must be something of value and permitted by syara' and the amount must be known. The amount of the prescribed wages is known by both parties, both in terms of rent and wages. An appropriate reward according to syara' is something of value and there is pleasure between the two parties. (2) The concept of Islamic economics regarding the payment system for rice field plowing services in Aek Bonban Village, Aek Nabara Barumun District, is in accordance with Islamic economic theory. The land owner gives the plowman's wages at the promised time. For every job of plowing a field, the owner of the field immediately gives his wages. There is a small portion that pays wages later or even after the harvest, but there is no intention to delay or prolong the payment of wages. Even so, this can be understood by both parties, because financially the owner of the rice field must be able to pay wages, and usually. this has been agreed before. because it has fulfilled the pillars and conditions of wages. where in the agreement made between the owner of the rice field and the rice farmer contains the amount of wages and the time of payment of the wages. So that there is no element of fraud in it that can harm either party.

MSMEs in Indonesia have become an important part of the economic system in Indonesia. This is because MSMEs are business units that are more numerous than large-scale industrial businesses and have the advantage of absorbing more workers and are also able to speed up the equalization process as part of development. Until now, MSME products continue to experience quite rapid development in line with market demand trends. As an effort to balance market competition, MSME players must continue to innovate and be creative to improve the quality of their products, one of which is through product branding. The MSMEs found in Pematang Johar Village, Labuhan Deli District, Deli Serdang Regency, are Chips MSMEs. These MSMEs have problems, such as poor marketing and the absence of product logos on packaging. Another problem with marketing is the absence of media to promote MSME businesses. In this case, creating a social media account is the right solution in marketing media for Al-Amin Chips MSMEs. This activity was carried out using a mentoring method by carrying out several activities, namely: (1) Logo Making, (2) Logo Submission, (3) Training on Creating Social Media Accounts and Promoting the Chips Business Through Social Media. By creating a logo, making packaging attractive can influence purchasing decisions and help MSMEs grow and develop. This MSME needs to rebrand its business so that this product can compete with similar products. If further developed through social media, these MSMEs can expand their marketing reach and be more efficient in carrying out promotions.

The era of development in economic activities that are increasingly rapid will cause business competition will also be high, business people often forget the existence of business ethics in Islam. The problem that will be caused is the deviation of bell selling transactions, especially in traditional markets, such as reducing the dose in the scale. The use of weighing systems in the market, as a result of the use of weighing systems that are not in accordance with Islamic business ethics, and there are still many traders who continue to use scales that are no longer suitable for use. This research is expected from the officials of Rawa Jaya Village to provide direct education related to the use of weighing systems in the market. Tbalance or dose is a measuring instrument commonly used by sellers / traders in the process of buying and selling transactions. Which can be calculated the scale traded in the form of ounces, kilograms, quintals, and others using scales Presentation of data and problems used, researchers use qualitative types of research. Based on the results of research conducted, the lack of knowledge for traders about understanding the ethics of Islamic business, especially in the use of weighing systems, so that it will be possible for these traders to cause losses for buyers. In the principles of Islamic business ethics strongly prioritize the values of the Qur'an. Because of this, some basic values in Islamic business ethics have principles derived from Islamic teachings.  

Micro, small and medium enterprises (MSMEs) are productive business units that can stand alone and are carried out by individuals or business entities in all economic sectors that have been able to survive amid the economic crisis that has hit since 1997 and have even become a lifeline for the country's economic recovery. In the city of Pekalongan, cooperatives can play an important role in community businesses, such as MSMEs. This is an effort to overcome poverty in society. This research uses a descriptive qualitative approach. The data used in this research is primary and secondary data. Primary data was obtained from interviews with MSMEs in Pekalongan City and secondary data was obtained from various sources, namely from the Central Statistics Agency (BPS), the Financial Services Authority (OJK), journals and articles relevant to research. Sharia cooperatives have products and mechanisms that are based on the Koran and the hadith of the Prophet. In its implementation, the cooperative system is able to provide loans that are far from the interest element which is clearly prohibited by the Shari'a. Cooperatives have various contracts that can guarantee the smooth transaction process for MSMEs that need funds or MSMEs who want to save their funds. From these interviews, the role of cooperatives in terms of MSME capital has great potential. Cooperatives can be a driving force in the growth of the real sector, especially MSMEs. With the presence of cooperatives, it helps the community, especially MSMEs, in realizing and developing their business. Apart from that, cooperative activities do not contain elements of usury, gharar and maysir.    

. In the development of this massive information system, all countries in the world are competing to modernize to benefit their countries, not only in the form of technology, but also into the economic field. In the economy is also known as a payment system that can be carried out by a person or a company in making transactions and so on. Transactions in the realm of companies can also be associated with the payment of salaries to employees or laborers. In paying wages to employees, of course, you can use any currency depending on the agreement by both parties, namely the company and the employees themselves. For example, payments using Bitcoin as a means of paying wages or salaries to laborers. This research uses an analytical descriptive method in the form of a literature study by discussing how the legality of Bitcoin in Indonesia as a means of payment and how to guarantee employee rights paid through Bitcoin..

This study aims to examine the effect of corporate social responsibility and capital intensity on tax evasion by using research samples of mining sector companies listed on the Indonesia Stock Exchange in 2019 - 2020. The taxes levied by the state function as the main source aiming to finance public expenditures and function as a tool to regulate and implement policies in the social and economic fields and to be used for the greatest prosperity of the people and the people. The phenomenon of tax avoidance in Indonesia can also be seen from the tax ratio (Tax Ratio). Tax collection performance can be seen from the ratio of taxes collected by the state. Tax avoidance is a saving on the amount of tax payable, individual and corporate taxpayers use the weak points of existing tax rules, in carrying out their tax management. Tax avoidance is also associated with tax planning, both of them use legal means to reduce or even eliminate tax obligations, but from a tax policy point of view, neglecting tax avoidance practices can result in injustice and reduced efficiency of a tax system. . The results obtained from this study are that corporate social responsibility has a negative effect on tax evasion. Meanwhile, capital intensity has no effect on tax evasion. This study uses a quantitative approach. This test is done with linear regression

Community Service is a lecturer's obligation which must be carried out as an implementation and recognition of the Tridharma of Higher Education, and is a lecturer's concern for environmental sustainability and the existence of community life. One form of concern from researchers which focuses on the community economic sector is still being carried out in order to play a role in the development of the nation's economy. The methodological approach used by researchers is to provide counseling and assistance to micro, small and medium business actors in managing their businesses with marketing strategies to increase profitability in their businesses. Micro, Small and Medium Enterprises (MSMEs) are one of the economic implementers that give color to Indonesia. The number of MSMEs is increasing every year and has absorbed a lot of workers. The existence of MSMEs is part of human life activities to meet their daily needs as well as their existence in the era of economic globalization and the ability to survive in the face of the economic crisis and during the Covid-19 pandemic. Marketing also requires a strategy that will later be able to win a battle. Because he considers that there are many opponents in the market field who have similarities in their business and should not be turned off. As in the Pancasila economic system, fellow market players should have a sense of mutual care from large entrepreneurs towards smaller entrepreneurs. Therefore, it is necessary to have a Grand Strategy and a Core Strategy or what is called a Core Strategy. (Buchari, 2018) Almost every month MSMEs in the Jember Lor area continue to increase, more people choose business as a way to gain financial income for the family. However, MSME business is still carried out conventionally without any thought for the development of the business. As explained above, assistance is needed for MSME business actors who are willing to become respondents to gain knowledge about marketing strategies in order to increase profits and ensure that their business can survive and develop.

This study aims to analyze the ijarah system implemented by GrabBike drivers in Medan City related to the electric motorcycles used in their services. The research method used is a qualitative method conducted by direct observation, interviews with Grab drivers, and analysis of related documents. In Islam this economic system is referred to as ijarah, which means a contract of transfer of use rights to goods or services, through the payment of rent wages, without being followed by the transfer of ownership (ownership milkiyyah) of the goods themselves. The results showed that Grab has used the ijarah al-a'yan (muthlaqah) system as a rental method. In this ijarah system, the company rents electric motorbikes to drivers with a daily rental fee of Rp50,000.

At the beginning of 2020, the world was shocked by the outbreak of a new variant of the virus, namely coronavirus (SARS-CoV-2) and the disease was called Coronavirus Disease (COVID-19). It is known that this virus originated in Wuhan, China at the end of December 2019. To date, it has been confirmed that hundreds of countries have been infected with this virus. . Covid-19 is a group of viruses that can infect the respiratory system. In many cases, this virus causes mild respiratory infections, such as flu. However, this virus also causes severe respiratory infections, such as lung infections (pneumonia). WHO itself has declared Corona Virus Disease 2019 (COVID-19) a pandemic, as well as the Indonesian Government based on Presidential Decree Number 11 of 2020 concerning Determining a Public Health Emergency Corona Virus Disease 2019 (COVID-19) has declared COVID-19 an emergency public health that must be taken to overcome. This pandemic condition has had a broad impact on various sectors, starting from the economic sector, tourism, and so on. Many activities have been affected and can even be said to have been hampered due to the Corona outbreak.  

This study aims to determine the cost of goods sold calculation of the room, how to calculate the activity based costing method in determining the cost of the room and to determine the magnitude of differences in hospitalization rates using companies and Activity Based Costing in the hotel The Royale Krakatoa. This study used a descriptive method that describes the actual situation existing at The Royale Krakatau, as for the techniques used to collect the data is Research Library (Library Research), field research (field research). It can be concluded, that the results of the calculation of the cost of the room by using the company for this type Standard room Rp 552,466, while for the ABC method for this type of Rp 447 271 standard rooms. From the results obtained can be compared to the difference in the cost of the room that the hotel management has determined Royale Krakatoa with the results of calculations using Activity Based approach Costing.dengan difference Rp. 105 195.

The potential of tourism objects and tourist attractions in Indonesia is an invaluable gift where high biodiversity, uniqueness and authenticity of traditional culture, natural beauty, and historical and cultural heritage. This is considered to direct the management of all resources in such a way that economic, social and aesthetic needs can be met while maintaining cultural integrity, important ecological processes, biodiversity and life support systems. (Nelson, 1993:28). Ismayanti (2010: 22) says that the benefits derived from the development of the tourism industry will be felt by stakeholders consisting of local governments, the business world and the community as tourists and as hosts, each related party has roles in running the wheels of industry. The structure of the layers of the soil and the unique natural panorama are very good places to be visited by researchers, tourists and nature lovers.

The economic developments taking place in the world have resulted in an increasing number of financial products being offered to the public. explaining financial literacy has become increasingly complex over the last few years with the introduction of many new financial products. This requires people to have more financial knowledge to be able to address this. This is important because financial knowledge is closely related to financial behavior. Financial literacy is a component that becomes human capital that can be used in financial activities to increase the expected utility of consumption, namely behavior to increase economic welfare. The type of research used in this study is a quantitative approach. The quantitative approach is scientific research that systematically examines the parts and phenomena and their relationships. Quantitative data, namely systematic scientific research in the form of questionnaires and calculations as well as outlined in tabular form positive contribution and significant effect of Islamic financial literacy on customer decisions. From the results of the R square, which is equal to 0.770, it means that 77.0% of Islamic Financial Literacy can be explained by the customer's decision variable, while the remaining 33.0% can be explained by other variables such as education, employment status and other variables. Based on the results of previous research, the writer realizes that there are still many limitations and mistakes in this research. However, this research is expected to provide a useful contribution to the company.

The development of the globalization era at present leads to technological advancements in various fields, encompassing economics, social aspects, education, and health. Technological progress brings forth both positive and negative impacts on the environment. One of the negative impacts of technological advancement on the environment is environmental degradation resulting in a decline in the quality of the living environment. The environment constitutes a unified system wherein there exist interrelated interactions among living organisms, objects, and resources. An individual's attitude can determine the favorable or unfavorable conditions and situations that occur within the surrounding environment. The environment must be maintained in terms of cleanliness and beauty with a strong sense of responsibility and a heightened awareness in environmental preservation. However, based on observational findings, it is evident that the attitude of environmental concern among students at a certain State Elementary School in Purwakarta is still lacking. To cultivate a sense of environmental concern, a service initiative is conducted with the aim of providing education regarding environmental awareness, particularly for elementary school students. The outcomes obtained from this service initiative prove to be highly beneficial for the students, as they become more conscious of safeguarding and maintaining the environment around them.

  The theory of production describes the relationship between the factors of production and the level of production produced. Production is the result of all economic activities carried out by the company. To run production smoothly, the company needs the fulfillment of appropriate inputs. Without these inputs, the production process cannot run efficiently. Companies try to maximize production by using available inputs. By maximizing this production, the profits also increase. The purpose of this paper is to understand the production system from an Islamic point of view. Production is also the main activity in the company's activities. If there are no production activities, the company cannot function to produce products.

The application of VE in the construction sector is a systematic process by a multidisciplinary team focused on value and function. The adoption of EV in construction projects offers the potential for significant savings on project budgets. Seeing the current economic conditions, in the construction of ongoing works that require a sizable capital allocation, it is necessary to reconsider whether the design used is appropriate or not optimal. Among the many statements regarding the success factors of VE implementation in Indonesian construction, the knowledge and experience of VE of the construction parties is a key success factor as stated by the consultant and provided by the contractor.

This research is entitled The context of sociocultural practice in the song "Oras Loron Malirin" with Norman Fairclough's study. The issues discussed were (3) How is the sociocultural practice in the song "Oras Loron Malirin"? The type of research in this study is to use a descriptive qualitative research approach with Norman Fairclough's critical discourse analysis model. The type of data used in this study is a song text entitled "Oras Loron Malirin" and the data source in this study is the subject from which the data was obtained. The data source is the lyrics of the song "Oras Loron Malirin" which comes from the Belu area of ​​East Nusa Tenggara Province. In this study, researchers used data collection techniques in the form of documentation techniques. The data analysis technique used in examining this research is descriptive data analysis techniques according to Miles and Huberman, namely, reduction, data display, and conclusion drawing / verification. The results of this study are in the form of data in the analysis of sociocultural practice, there are several things, namely cultural systems, economic systems and political systems that greatly influence the development of a discourse.    

In this case it refers to the purpose of the content in this final project, namely by compiling a schedule for the Implementation of KM.Mutiara Ferindo 5 Ship Maintenance during the docking process at the PT.PAL Indonesia shipyard. Making a schedule includes what components are repaired when the ship is in a condition shipyard, make a ship maintenance management schedule that has been carried out in the shipyard. The data used in this thesis are data from PT.Antosim Lampung Pelayaran Surabaya and the researchers themselves. The type of data used in this research is primary data. will be related to the problem being studied and the results of the questionnaire distributed to several employees related to this research. In carrying out repairs there is a work list that shows how many items of work work must be done. So this work list has been approved to be carried out in the ship repair process. KM ship repair work. Mutiara Ferindo 5 which carries out planned repairs both at the shipyard and when the ship anchors at sea carries out maintenance technically and economically. Repair work on RO-RO ships that carry out maintenance on a scale that has been determined by the office and ship crew who are authorized to help carry out ship repairs. Repair work on the ship KM. Mutiara Ferindo 5 is well planned in terms of safety equipment and also component equipment that plays an important role in the smooth operation of the ship (maintenance of the entire engine room, deck, safety equipment and maintenance of the inside and outside of the ship). Implementing an economical system of estimating the remaining funds after maintenance at the shipyard.