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This article was written against the background that the economic system is very important for social organization, and economic development is the most important factor in realizing the economic prosperity of society. A healthy economy creates a strong country that can achieve the goals of the economic system according to existing capabilities through continuous struggle between the government and its people. This study aims to identify the role of the Rashidun Caliphate as head of government in economic development and to determine the conditions for economic development under the leadership of the Rashidun Caliphate. Four Companions of the Prophet: Abu Bakar Ash-Shiddiq, Umar bin Khattab, Uthman bin Affan, and Ali bin Abi Talib, led Khulafaur Rasyidin. Rasyid Khulafah's economic policies are included in the history of Islamic economic thought. Based on research on economic development during the Khulafah Rasyidin era, the roles of heads of state and government in economic development include 1) running business in accordance with Islamic covenants, 2) requiring Muslims to pay zakat, 3) providing aid. jizyah for the poor, 4) formation of several sections, and so on.

In Indonesia, the effort to maximize tax revenue is not without obstacles. In the process of tax reform carried out by the government, differences in the interests of the government and the business world become apparent. The existence of these differences causes tax avoidance by the taxpayer. Researchers made this scientific article, aiming to examine and examine the effect of financial difficulties, debt agreements and transfer prices on tax avoidance moderated by foreign ownership. This study uses a qualitative descriptive method to examine a phenomenon by describing the data obtained from literature studies. The results of this study indicate that the variables of financial difficulties, debt agreements, and transfer prices affect tax avoidance. As well as financial difficulties, debt agreements, and transfer prices are able to be moderated by foreign ownership on tax avoidance.

A covenant is an event in which one person promises to another or in which two people promise each other to do something. The purpose of this community service is to add information about the benefits of the agreement, add information about laws related to the agreement, and add information about the function of the cooperation agreement. With a better understanding of legal capacity, people can make legal and binding agreements and contracts, and understand the legal consequences that may arise from such agreements or contracts. Improving public understanding of the role of legal capacity in agreements and contracts is a key step in realizing legal certainty and Justice. The results of the dedication and discussion contain data collection, the length of time for carrying out activitie, and data analysis. The results of the data analysis are completed with a detailed discussion instead of raw data, a review of the relationship between the results and basic concepts, and or hypothesis testing results.

This research discusses the Provisional Measure International Court of Justice (ICJ) for Russia's non-compliance in carrying out the decision. The purpose of this study is to determine the legal effectivity and legal consequences of Russia's non-compliance with the Provisonal Measure. The research method used is the normative research method. The outbreak of conflict between Russia and Ukraine This began with the joining of Ukraine and NATO for large-scale air drills in October 2018 which caused Russia's suspicions about its country's security. on February 21, 2022 was triggered by an acknowledgment from the President of Russia, Vladimir Putin on the declaration of independence of Donetsk and Luhanks against Ukraine and in this research discusses the Provisional Measure International Court of Justice (ICJ) for Russia's non-compliance in carrying out the decision. The purpose of this study is to determine the legal effectivity and legal consequences of Russia's non-compliance with the Provisonal Measure. The research method used is the normative research method. The outbreak of conflict between Russia and Ukraine This began with the joining of Ukraine and NATO for large-scale air drills in October 2018 which caused Russia's suspicions about its country's security. on February 21, 2022 was triggered by the recognition of the President of Russia, Vladimir Putin on the declaration of independence of Donetsk and Luhanks against Ukraine and on February 24, 2022 Russia announced a special military operation in Ukraine with the aim of demilitarization and denazification and has no orientation to occupy Ukraine .Therefore, Ukraine took steps to oppose Russia in the International Court of Justice (ICJ) with the result of the Provisional Measures. Russia must suspend military operations and refrain from any action that worsens the situation. Russia however rejects the Court's Jurisdiction claiming it does not apply the Genocide Covenant and argues Ar. 51 The United Nations charter of self-defense argued that the Ukrainian application was invalid and the case should be dismissed because Ar.51 is not ICJ Jurisdiction. Even though Article 41 of the International Statute states that "Provisional Measures" have binding power.

Humans are basically spiritual beings. Because, a person can mentally react to something. Humans have always tried to relate to the divine. So the relationship with the god is in the form of worship. The concept of worship in both the Old and New Testaments is the same concept. The Hebrew word for century and the Greek for the beginning of latreia denote the occupation of slaves. And to perform "worship". Before Allah, then His servants must bow down in fear of adoration full of awe, awe and respect. This is the concept behind one's operation in every sacrificial activity in every ministry. Likewise with the implementation of public worship believing in the Lord Jesus. Human sacrifices given as thanksgiving offerings to God are part of worship. No after service offers. This is because the offer is not simply a symbol of giving with what one has, whether in money, or in kind, or in some other way. But the best thing about an offer is that to whom the offer is made the Lord Jesus must be based on faith or the right foundation of a gift from someone else or for some other purpose. Almost all forms of worship are carried out by Sunday schools for children, youth, youth, mothers, fathers, parents, Sunday services and other services bringing offerings of thanks for being part of the service. But the gift must be well understood and taken seriously.

Sacrificial offerings are something that cannot be separated from the beliefs of every believer. Christ willingly died on the cross to redeem His people. Therefore, how important the sacrifice of Jesus Christ is for humanity. For that, it is very important to understand the meaning of the sacrifice of penance. The meaning of the sin offering is an admission of guilt before God. the meaning of the sin offering must be known from the old and new testaments, namely the sin offering. The sin offering in the Old Testament was the sacrifice of a lamb to take away the sins of God's people. In the new covenant, the sin offering is Jesus Christ, who died on the cross as a sin offering in Ephesians 2:5-9. Therefore, it is very important for believers today to know and understand the true sacrifice and sin offering.