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Along with human activities that continue to exist, it can be ascertained that the volume of waste will always increase along with the increasing consumerism of society every year. The impact is not only on the environment but also on human health. Therefore, a breakthrough in waste management is needed through the development of organic waste management in Kupang City into high economic value waste. The method used is a quantitative approach, namely to find out the stages of waste management in Kupang City and also the organic waste development model that needs to be done. Furthermore, a descriptive analysis was carried out on the opportunities for the use of organic waste in Kupang City, preceded by projecting the population of Kupang City. Afterwards, measurements of the composition and characteristics of household waste were carried out to determine the size of each component of the waste management system in Kupang City, which needed to be fixed from the source of waste. That was by sorting household organic and inorganic waste before being disposed of in a temporary dump according to the Government Regulation No. 81, year 2021, chapter 17, paragraph 1. However, the community does not comply with the existing regulations in reality. Therefore, it needs to be socialized to the waste-producing community. The stages of waste management in Kupang City are started by collecting waste from households, then the waste is transported using garbage carts or garbage motorcycles to temporary shelters at each point, and finally transported by garbage trucks to final disposal in Alak Village, Kupang City. The conversion of organic waste into high-value waste is accomplished by utilizing 67.5% of organic waste as biogas and compost.     

Financial records are the main problem faced by business actors, especially micro, small and medium enterprises. So that the service team of the Faculty of Economics and Business, University of Technology, Sumbawa, provides training and financial records for micro, small and medium business actors for mothers who already have businesses who join the Patra Pertamina Fuel Terminal Badas Sumbawa Women's Union. The method applied to this service is to provide training and assistance related to financial recording and provide assistance in the use of the Si Apik application (Financial information recording application system). The result of this service is that the training participants have obtained basic knowledge of financial records in accordance with standards that have never been done so far. Mentoring is carried out to train data input to prepare financial reports. This service has achieved the expected results and this program continues to be carried out with a mentoring pattern.

Social media is an online medium, with its users being able to easily participate, share, and create content including blogs, social networks, wikis, forums and virtual worlds. Blogs, social networks and wikis are the most common forms of social media used by people around the world. The positive impact of social media is that it makes it easier for us to interact with many people, expand relationships, distance and time are no longer a problem, easier to express ourselves, information dissemination can take place quickly, costs are cheaper. While the negative impact of social media is to keep people who are close and vice versa, face-to-face interactions tend to decrease, making people addicted to the internet, causing conflicts, privacy problems, vulnerable to bad influences from others. The existence of social media has influenced social life in society. Changes in social relationships or as changes to the balance (equilibrium) of social relations and all forms of changes in social institutions in a society, which affect the social system, including values, attitudes and behavior patterns among groups in society. Positive social changes such as the ease of obtaining and conveying information, obtaining social and economic benefits. Meanwhile, social changes tend to be negative, such as the emergence of social groups in the name of religion, ethnicity and certain behavioral patterns that sometimes deviate from existing norms.

This study aims to explain the views of Islamic economic law on the practice of buying and selling with price fluctuations in the DP payment system at Kopontre Al Mubarok, Pringgondani Village, Kec. Sumberjambe. This study uses a qualitative approach. This type of research is in the form of field research. The location of this research is in the Al Mubarok Kopontren, Pringgondani Village, Kec. Sumberjambe. Determination of informants using purposive. Data collection techniques use observation, structured interviews and documentation. The data analysis uses data condensation, data presentation and conclusions. While the validity of the data using source triangulation techniques and technical triangulation. The results showed that the practice of buying and selling with fluctuations in consumer prices first made transactions between the kopontren managers and consumers for the goods being traded and the payment was using DP. In terms of sharia economic law, the practice of buying and selling with price fluctuations in the DP payment system at Al Mubarok Kopontren Pringgondani Village is permissible (legal), because according to the theory of compilation of sharia economic law (KHES) the pillars and conditions in articles 56-57 are fulfilled.    

Digital economic transactions have emerged as a result of Indonesia's technological and financial information advancements. In order to optimize tax revenue, the Indonesian government adapt and respond to the growing prevalence of digital transactions, especially e-commerce. The primary obstacles include finding a clear definition for digital economic enterprises, enacting legislation governing digital transactions that are compliant with international standards, and allocating resources in a way that optimizes the advantages of digital economic transactions. By creating electronic platforms like DJP-online, the Indonesian government hopes to improve the ease and openness of the tax filing procedure. In an effort to maximize tax revenue in the digital age, tax advisors play a crucial role, and society must change to embrace technology. To ensure a smooth and successful rollout of the digital tax system, the Indonesian government must constantly update rules, enhance public education efforts, and improve online services. This community engagement activity discussed the material through online webinars, providing an accessible platform for all participants to gain insights into the digital taxation landscape and aiding the government in socializing regulations in the field of digital taxation    

The transaction of buying and selling currencies is made in the form of transactions whose legal status in the view of Islamic teachings differs from one form to another. Buying and selling foreign currency in Islam the name is Al Sharf which is a sale of currency, where money is used as the object of exchange. Based on the above background, it can be formulated into several problem formulations (1) how the practice of money changer in PT. Hamdalah Kab. Jember? (2) how the review of sharia economic law against the practice of money changer in PT. Hamdalah Kab. Jember. The method used in this research is a qualitative study that uses descriptive analysis. The type of data used in this study is qualitative data. Data collection techniques used are through interviews and literature study. Based on the results of the research concluded that the practice of buying and selling money changer transactions in PT. Hamdalah Kab. Jember that uses the system of giving advances there is a mismatch. This is not in accordance with the provisions of the existing theory that in the sale and purchase of money changer does not need any down payment, but even if the practice in the field contrary to the theory does not necessarily punished harom, but this contract can be directed to the sale and purchase of salam contract. While giving a period of time in money changer transactions may be done if it becomes an unavoidable need (lil hajah) urfnya about 2-7 days.   Keywords: Sharia Economic Law, Money Changer, Al Sharf and Foreign Currency Sale and Purchase.

One of the businesses that is growing rapidly in Indonesia today is the multi-level marketing (MLM) business. MLM is a method of marketing goods or services from a system of selling goods directly through a marketing program in the form of more than one level, where business partners get sales commissions and sales bonuses from the sale of goods or services carried out by themselves and network members in their group. In general, this thesis discusses the multi-level marketing (MLM) business at PT.Melia Sehat Sejahtera in Jember district, with problems namely (1) how is the bonus system at PT.Melia Sehat Sejahtera in Jember district, (2) how is the review of Sharia Economic Law against the bonus system at PT. Melia Sehat Sejahtera in Jember district. This study uses a field research method with a descriptive approach which is useful for providing information, facts and data regarding the network bonus system at PT.Melia Sehat Sejahtera in Jember district. Then the data was analyzed using qualitative methods to uncover events, phenomena, facts and circumstances that actually occurred in the field. From this study it can be concluded that the bonus system at PT. Melia Sehat Sejahtera in Jember district has five types of bonuses, namely: sponsor bonuses, leadership bonuses, retail bonuses, retail group bonuses and unilevel bonuses. Meanwhile, according to Sharia Economic Law, the bonus system at PT. Melia Sehat Sejahtera in Jember district isThis can be done because it is in accordance with Islamic law.    

Sales are the main activity to generate profits. Sales and recording procedures that are good and according to company needs can be carried out with a sales accounting system. Cash sales and cash receipts are very important in an agency, because cash is an important asset. In recording sales and cash receipts, this agency still uses manuals. This study designed a system that is able to assist companies in calculating sales and cash receipts. With this cash sales and cash receipt information system, it is hoped that the procurement, sales planning and supervision will be carried out very well. besides that, it can also produce reports that are precise, accurate and efficient.

The impact of Covid-19 Virus is very significant for Indonesia economic, especially for small traders or generally called Small and Medium Enterprises (SMEs).  In connection with the situation of the Covid-19 pandemic which is more better, the tourism in Cisarua Bogor has also begun to be visited by visitors so that the SMEs have also begun to actively trade again. Along with this, the community service is carried out with the aim of providing socialization and training to SMEs regarding the financial transaction recording system in their businesses.  The methods used are socialization, counseling, discussion, interviews and training to SMEs around Cibereum Village RT.001 / RW.006, Cisarua District, Bogor Regency. This activity lasted for 2 (two) weeks starting from preparation and planning, while the implementation of the activity is 2 (two) days, and the community service Team is 17 lecturers of STIE Ganesha Jakarta were followed by 10 lecturers of Management and 7 lecturers of Accounting. The results obtained from counseling and discussion is SMEs understand if the importance of financial recording in their business. While the results of training and mentoring, the SMEs feel more clearly and on path about the entry and exit of funds from their business results and the application is also quite easy to understand. The advice that can be given is that SME traders who have not yet recorded should immediately start implementing financial records even though with simple record and for SME traders who already have records but not yet neat, should start tidying up the financia lrecord transactions according to what has been explained above.

The inventory system is one of the most important managerial functions, because the majority of companies involve large investments in this aspect, as well as for PT Sango Ceramics Indonesia which uses a lot of inventory in the field of planning and controlling its inventory costs. PT Sango Ceramics Indonesia is a company engaged in the ceramic industry. Problems that often occur so far include the company not determining the frequency of ordering raw materials and storing raw materials, as a result the costs incurred by the company for ordering raw materials are quite high, and the absence of a safety stock to anticipate uncertain inventory needs. The Periodic Review method is a method that can help the process of controlling raw material inventory costs. This method uses an approach to the concept of the number of orders economically used in each period which is a diverse demand. The application of the Periodic Review Method (R, s, s) policy on the inventory system is able to produce a lower total inventory cost, order volume and inventory levels in a balanced manner. . Judging from these problems, the authors need to redesign the stock information system using a computer-based system, namely Microsoft Visual Basic. System design using Qlient Server which consists of input design, system design and procedure, output design fiber. This new system is expected to be able to overcome the weaknesses of the previously used information system.

Oil palm is Indonesia's leading and prime plantation commodity. Plants whose main products consist of palm oil (CPO) and palm kernel oil (KPO) have high economic value and are one of the largest foreign exchange earners compared to other plantation commodities (Fauzi, 2012) PT. Safety Pin River Purun is a company that manages palm kernel products with the products produced there are 2 types, namely CPKO (Cruide Palm Kernel Oil) and PKM (Palm Kernel Meal). From the results of the study it was found that the prototype design was made capable of producing palm kernel assessment calculations using AHP in the assessment process, while the prototype model used was to use the prototyping model method. With this research can be beneficial for the management of PT. The Sungai Purun pin in the process of evaluating palm kernel is more effective and accurate in producing reports

The process of passing on or transferring family assets to children, to family descendants begins when the parents are still alive. The transfer of rights to assets in Muslim communities in Indonesia, apart from being in the form of inheritance, is also known in the form of gifts and wills. Looking at the phenomenon in Langkap village, researchers are interested in the practice of dividing inheritances, gifts and wills with economic considerations for the heirs, civil servant heirs will receive a smaller amount of inheritance than non-civil servant heirs. The distribution is based on the agreement of the heirs because this distribution prioritizes the principle of deliberation and consensus between the heirs. It should be noted that the phenomenon of inheritance distribution that occurs in Langkap village adheres to one of the hereditary systems that exist in Indonesia, namely the bilateral system. This bilateral system attracts both the father's and mother's lineages, so that in this kind of family, in essence, there is no distinction between the heirs from the mother's side or the father's side. The reasons for dividing inherited assets based on economic considerations include, among other things, a sense of compassion, avoiding inequality. economy, and avoid conflict. Ways to avoid conflict can be done by dividing inheritance assets taking into account the economic considerations of the heirs, dividing inheritance assets equally, deliberation and handing over problems to the village.

ABSTRAK Komite Nasional Ekonomi dan Keuangan Syariah (KNEKS) merupakan lembaga yang berfungsi sebagai katalisator perkembangan ekonomi dan keuangan syariah dalam skala nasional maupun internasional. KNEKS diamanatkan untuk turut mendorong pengembangan ekonomi dan keuangan syariah guna mendukung ketahanan ekonomi nasional. Tugas KNEKS yaitu mempercepat, memperluas dan memajukan pengembangan ekonomi dan keuangan syariah dalam rangka memperkuat ketahanan ekonomi nasional. KNEKS memiliki Strategi yaitu Penguatan ekonomi dan keuangan syariah, Penguatan Halal Value Chain, Penguatan Usaha Mikro Kecil dan Menengah (UMKM), Penguatan Fatwa, Regulasi dan Tata Kelola.memperkuat penyediaan iklim usaha Industri Keuangan Syariah dan Industri Halal dengan adanya kepastian hukum, proses yang mudah dan tata kelola yang baik, Penguatan ekonomi digital. Memperkuat pelaku indistri halal dengan memanfaatkan dan mengoptimalkan layanan digital baik pembiayaan, pemasaran dan kapasitas produksi melalui penyediaan halal market place, pembentukan incubator start-up dan sistem informasi terintegrasi untuk traceability produk halal, Penguatan Literasi SDM, Riset dan Pengembangan. Memperkuat kesadaran publik mengenai konsep ekonomi syariah menuju penyediaan SDM yang berkualitas dan berkompetensi tinggi untuk mampu bersaing dan berinovasi melalui riset dan pengembangan.   ABSTRACT The National Committee for Sharia Economics and Finance (KNEKS) is an institution that functions as a catalyst for economic and sharia financial development on a national and international scale. The KNEKS is mandated to help encourage the development of the economy and Islamic finance to support national economic resilience. The task of the KNEKS is to accelerate, expand and advance the development of Islamic economics and finance in order to strengthen national economic resilience. KNEKS has Strategies namely Strengthening Islamic economic and finance, Strengthening Halal Value Chain, Strengthening Micro and Small and Medium Enterprises (UMKM), Strengthening Fatwa, Regulations and Governance. Strengthening the provision of the business climate of the Sharia Finance Industry, Industry and Halal Industry with legal certainty, easy and good governance, Strengthening the digital economy. Strengthening halal industry players by utilizing and optimizing digital services in financing, marketing and production capacity through the provision of halal market places, the establishment of start-up incubators and integrated information systems for halal product traceability, Strengthening HR Literacy, Research and Development. Strengthening public awareness about the concept of Islamic economics towards the provision of high quality and highly competent human resources to be able to compete and innovate through research and development.

The economic growth of Pekalongan Regency, which is getting better, is not followed by awareness of citizens in complying with tax payments in a timely manner and in accordance with their income. This can be seen from the level of taxpayer compliance in reporting annual tax return (SPT) taxes at KPP Pratama Pekalongan which is still lacking. Seeing the vision and mission of Pekalongan Regency, it gives encouragement to the community to continue to increase the potential of existing resources, for example in the fields of agriculture, trade, plantations, even in the field of education. Increased utilization of potential resources will lead to increased economic growth in Pekalongan Regency. Increasing economic growth is related to the awareness and compliance of Pekalongan Regency residents with taxes. This Community Service Activity (PKM) is expected to provide an introduction and encouragement for teachers to introduce and apply the importance of implementing tax compliance, both to fellow teachers, to students, and to the surrounding environment.

Capitalism is believed to bring profit to the owners of capital and encourage economic growth, but the bad impact it generates for the wider community is also more so that capitalism creates a seemingly endless snare. Accounting as part of the economy also can not be separated from capitalism. This article aims to explain the traps of capitalism inherent in the adoption of the International Financial Reporting Standard (IFRS). The traps of capitalism inherent in the adoption of IFRS include (a) increasing opportunities for foreign investors to exploit the natural resources and human resources in Indonesia, (b) the opening of opportunities for the capitalist economic system to replace the family economy system mandated by the Constitution 1945, (c) fair value accounting in IFRS provides an instrument for profit accumulation greed, (d) IFRS adoption encourages Indonesia to engage in global markets so as to facilitate 'flow of things capitalism', which affects the accumulation of money (profit) as the sole Goals and other "value" waivers, including moral values. Efforts to compensate for the trap of capitalism in IFRS adoption can be an increase in the ethics of accountants' learning adapted to the ideology of Indonesia and the value of the Godhead, the development of business processes and accounting practices based on religious values, and the development of critical accounting discourse as a means of awareness of the adverse effects of capitalism. Keywords: trap of capitalism, accounting, adoption of IFRS

The objective of this paper is to discourse critical paradigm to respond economic globalization, especially in higher education liberalization.  Higher Education liberalization is employed by World Trade Organization (WTO), firstly  is introduced concept of higher education corporatization. Corporatization is one of implementation strategy of New Public Management (NPM) in public sector.  This paper based on results of case study in one of Perguruan Tinggi Negeri Badan Layanan Umum (PTN BLU). PTN BLU is an example of NMP implementation. NPM is campaigned by International Institution such as World Bank (WB) and Internationally Monetary Fund (IMF). WB, IMF, and WTO use accounting as  a surveillance system. In  Habermas’s Critical Theory perspective,  higher education corporatization is lifeworld moneterization, with accounting as steering media. The effects of that are social pathologies, they are loss of meaning, anomie, and psychopathology. Loss of  meaning in higher education as a knowledge development institution, that dedicate to humanism has transform a corporate, that produce knowledge based economy (KBE) according to market demand.  Losses of academician identities, psychological disease are other examples of social pathologies. Keywords: Habermas, corporatization,  lifeworld, BLU, social pathology

Abstract : Engagement of the State into the economic activities comes out from the objective of the State to reach a just and prosperous society. The State is obliged not only to maintain orderly society, but is has a task well to participate in every sector of public life. The development of economic policy concerning the role and status of the State within the economic activities gave birth the idea of Etatism Economic Politics, economy politics with the Market Economy System or combination of both systems. Key words :State Owned Enterprise, Etisme.

Organization as a system of behavior included input, process and output. A collection of people, facilities and infrastructure could be used as input for further processing. Form and the process can be the interaction of people involved in the organization. The form of output was a result of cooperation in implementing something to achieved the same goal. The general purpose of operation can not function when not translated into specific objectives. Its not easy to measure achievement objectives for organizations that do not produce tangible outputs such as in the College of Economics Totalwin Semarang engaged in the business of education services. In such organizations, faculty and staff input is a factor that perform a process inorder to create good output. One of the problems still faced by the existing College of Economics Totalwin Semarang until now was "Why do some lecturers work better than other lecturer?" One of the tasks Management College of Economics Totalwin Semarang was to identify the causes of things that could happen. Source of effectiveness of lecturers include motivation, ability, knowledge, skills, attitudes and stress. The differences are influenced by the motivation of work and that can lead to different performance of each faculty. The problem in this study were 1). Work motivation could affect on the performance of lecturers STIE Totalwin Semarang. 2). Which was the factor of work motivation could dominant affected the lecturerperformance in STIE Totalwin Semarang