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Education Is A Very Important Aspect In Efforts To Improve The Quality Of Intelligent Human Resources So That They Can Support The Progress Of The Nation And State In The Future. As One Of The National Development Sectors In An Effort To Make The Nation's Life Smarter, The Vision Of Education Is To Create An Education System As A Strong And Authoritative Social Institution To Empower All Indonesian Citizens To Become Quality Human Beings So That They Are Able And Proactive In Responding To The Challenges Of The Ever-Changing Times. Data Source Sampling Was Carried Out Purposively And Snowball, Data Collection Techniques Used Triangulation, Data Analysis Was Inductive/Qualitative, And Qualitative Research Results Emphasized Meaning Rather Than Generalization. The Descriptive Method Is A Method For Assessing The Status Of A Group Of People, Objects, Conditions, Systems Of Thought, Or Events In The Present. This Type Of Research Tries To Explain Certain Social Phenomena. In This Research, It Starts From Designing A Ladder Diagram. An Existing Ladder Diagram Is Then Made Into A Circuit And Given A Load In The Form Of An Electric Motor That Can Be Controlled With Forward/Reverse. 3-Phase Power Source, Power/Three-Phase Mcb, R/S/T Phase, 1-Phase Mcb, Zelio, Forward And Contact Contacts, 3-Phase Motor As Output From Three Phases, Pb Stop, Pb Forward, And Pb Reverse. The Control Circuit Has Three Main Components, Namely The Zelio Sr Block, Contactor Block And Control Panel. The Three Components Are Interconnected And Coordinated By Zelio Sr As A Pc-Based Control Device. The Zelio Sr Used Is The Sr2 B121fu Type Which Has 4 Output Terminals And Has A Working Voltage Of 220v. System Design Testing In The Research Using The Zelio Plc. A. Simulation In Software. The Image Below Is The Initial Display Of The Application. Education Is One Part Of Developing High Quality Education For All Indonesian People Towards Creating A Quality Indonesian People. The Impact Of Education Is Quite Broad In Various Aspects Of Life Starting From The Economic, Social, Political, Technological, Environmental, Cultural, Educational And So On.

The global economic recession is a global economic downturn that affects the domestic economies of countries in the world. The stronger the economic dependence of one country on the global economy, the faster a recession will occur in that country. In 2020 the country of Indonesia and even the world are exposed to the COVID-19 virus which has an impact on the country's economic growth, even the world economy. This is the trigger for an economic recession. This has led to many different public perspectives on the occurrence of a global economic recession whose opinions or reactions are expressed on social media Youtube. The data was obtained by crawling techniques from social media Youtube with a total of 500 comments used. The data is then labeled (class) with a lexicon-based method with an Indonesian language dictionary. From the labeling results, it was obtained 185 positive labeled data (37%) and 315 negative opinions (63%). The data preprocessing stage is carried out in preparation for the data to be processed for sentiment analysis. Of the many opinions obtained, an analysis of public sentiment regarding the 2023 global economic recession will be carried out using the Naïve Bayes classification algorithm. This study also applied the TF-IDF word weighting method with the n-gram feature used, namely bigram (n=1). The system will be evaluated using a confusion matrix. The implementation results show a prediction model with a total of 500 opinion data with a comparison of training data and test data of 9:1, producing an accuracy value of 84.00%, a precision value of 75.00%, a recall of 30.00%, and an f1-score of 42.86%. The performance of the system model built in this study can be said to be good.

This webinar discusses the importance of technological innovation in accounting information systems to enhance the efficiency and effectiveness of financial management among Micro, Small, and Medium Enterprises (MSMEs). By leveraging technologies such as cloud computing and integrated accounting information systems, MSMEs can improve transparency, accuracy, and speed in financial reporting, ultimately supporting better strategic planning and decision-making. The findings from this webinar reveal that many MSMEs still rely on traditional methods to assess financial health, which are inadequate to face the current economic challenges. The speakers emphasized the importance of good risk management and effective branding strategies to achieve sustainable business growth. By adopting new technologies and implementing prudent financial management, MSMEs can maintain their competitiveness in the dynamic global market.

Juridical Review of the Digital Banking System for Customer Protection discusses legal certainty for customers in banking transactions via internet banking. The study highlights the protection of customers' personal data and the security of banking information regulated in related agreements including Law no. 10 of 1998 concerning banks and Law no. 11 of 2008, which was changed to Law no. 19 of 2016 concerning electronic information and transactions. Legal protection of online banking users from cybercrime also serves as a research focus. Several studies also highlight the importance of policy protection for victims of economic crime in the banking sector. Customer protection in digital banking systems is becoming increasingly important along with rapid technological developments

The pandemic era that occurred in 2020 is a new history in human civilization. The emergence of the pandemic has limited interaction between humans and the surrounding environment. Limited interaction during the pandemic is manifested in the social distancing program, indirectly this program can reduce the sense of social concern, kinship and togetherness between residents. Not only does it have an impact on social welfare, this program will also limit buying and selling activities in markets and local village environments. Thus affecting the level of economic welfare of local communities. The pandemic era that has ended has not been able to restore the economy and health of the affected communities, so various individual and group efforts still need to be made that can increase people's income. Some of the problems above are the background and reasons for choosing Simomulyo Village as our KKN object. Simomulyo village has a very strategic location because it is located in the city center and has a fairly large market. Of course, this condition causes Simomulyo village to receive a significant impact from the pandemic period to the post-pandemic period. To solve existing problems, we and the Simomulyo Village community will work together to maximize the benefits of implementing the waste bank program. The success of this optimization is marked by increased awareness and insight of the village community regarding waste that is ready to be recycled and sold to increase village income. The hope is that, apart from being useful in creating a healthy environment, the waste bank program will also be useful in improving economic and social welfare for the people of Simomulyo Village. This is realized in the form of a waste bank account which is accumulated into cash to ensure the smooth implementation of several village activities.  

Karo Batak customary inheritance law is based on a patrilineal system which determines that the main heir is the eldest son. However, it should be noted that women also have the right to inheritance in some cases, especially if there are no sons in the family. In general, inherited assets are divided equally between the children and surviving spouse of the deceased, but certain properties such as land or inherited property in particular are more likely to be passed patrilineally to the eldest male child to maintain the continuity of the bloodline. This system also recognizes the important role of ancestors in determining inheritance distribution and has strong customary mechanisms to resolve conflicts that may arise regarding inheritance distribution. Even though it is still recognized and implemented, Karo Batak customary inheritance law has faced several challenges and adaptations with the advent of the modern era. Changing living patterns, urbanization, greater education, and the influence of national laws often influence the way heritage is managed and shared. In many cases, inheritance arrangements may combine elements of customary law with national law to adapt to social changes and the practical needs of modern families. This could have the impact of a more equal distribution between children, without necessarily taking into account gender or birth order, as well as paying more attention to the economic and social needs of family members. Despite this, customary inheritance law practices are still respected and maintained in many Karo Batak communities, often as part of their cultural identity and traditions.

A performance audit is an audit activity systematically and objectively based on the type of evidence to assess the efficiency, effectiveness, and economics of the audited entity's operations to improve unit operations and achieve good public accountability. This research aims to get to know more about how much influence public sector audit performance has on public accountability through functional oversight that acts as a moderator. This research is a qualitative research type, in which public sector organizations are the object of the research being studied. Conducting research methods in the form of a literature review by analyzing books and scientific writings that have the same title and discussion, so that there are 3 journals taken randomly. This study found that there is a significance between Performance Audits on Public Accountability and Functional Supervision in moderating performance audits on Public Accountability.

This research delves into the dynamics of motor vehicle tax compliance through a qualitative approach, exploring taxpayers' perceptions and attitudes. The identified key factors shaping attitudes toward tax obligations include regulatory complexity, clarity of rules, and personal experiences. Elements such as fairness perception, trust in the taxation system, and supervisory effectiveness also play crucial roles in forming compliance attitudes. These factors, integrated with psychological aspects, provide an in-depth understanding of taxpayer compliance behavior. While acknowledging challenges like regulatory complexity and economic inequality, the study highlights opportunities, including the application of information technology, fiscal incentive development, and cross-sector collaboration, as strategies to enhance compliance. In conclusion, a holistic and adaptive tax policy strategy, considering both local and global contexts, can foster a transparent, fair, and supportive tax environment for sustainable development.

Islamic economic philosophy is the basis of an Islamic economic system which is based on Islamic teachings in achieving its goals. This article will outline the philosophical foundations of the Islamic economic system, explore the fundamental values that form the basis of Islamic economics, such as justice, togetherness, and blessing, and identify various economic instruments. The research method used is literature study and several other references. Islamic economic philosophy considers humans not as the center (anthropocentrism) but as servants of God who must serve and carry out the duties given by Him as managers (khalîfah). Therefore, in economic activities, it is very important to uphold the values of ownership, justice, freedom, balance, brotherhood and unity in accordance with religious teachings in order to form a harmonious order in personal, social and state life.

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.

urrently, the implementation of IoT devices has been widely utilized by various parties in supporting the increasingly complex aspects of human life. IoT devices have become a favorite among hardware and software developers due to their ease of use and flexibility in adapting to the evolving systems of today. One of the uses of IoT is in the realm of digital economics, where digital economy represents a new way of prioritizing technology and ease in the buying and selling transaction process between sellers and buyers. In the past, payment processes for goods or services used to involve paper money and coins, but nowadays, payments are made using digital media. However, the current digital payment methods still rely on centralized storage technology. Therefore, if the data held at the center is damaged or compromised, it can disrupt the flow of financial transactions, and user data privacy becomes a subsequent concern. 

Money is an important component of existence. We call the system created by the exchange of certain contracts a financial transaction. These exchanges are simply an attempt to meet basic needs. Muhammad Baqir Ash Sadr consistently discusses the state of Islamic economics in his writings, consistently stating his rejection of colonial economics (conventional economics). The traditional economic perspective on economics and the true understanding of economics are not the same. This view is based on the scientific theory of economics which argues that scarcity of resources in the economy causes economic problems. According to M. Umer Chpra, everyone who pursues entrepreneurship is naturally influenced by their worldview and assumptions about the nature of the universe and human existence.

This research aims to determine the application of Planning, Organizing, Actuating, and Controlling (POAC) in Islamic Business Management. This research uses a qualitative research method with a Systematic Literature Review (SLR) approach. The existing data sources come from indexed journal literature that has an ISSN (International Standard Serial Number) electronically which has been published via the internet with the code E-ISSN. Data collection was carried out via internet surfing from Google Scholar. The research data population is journals and books that focus on POAC (Planning, Organizing, Actuating, and Controlling). The results of this research state that the implementation of planning in Islamic business management must be in line with sharia values, ensuring that business objectives not only benefit the company, but also create social and economic benefits for society as a whole. The application of organizing in Islamic business management involves the creation of a fair and sustainable organizational structure. The separation of duties and responsibilities must reflect fairness, and strategic decisions must take into account their impact on society. Synergy between business interests and general welfare is the main key in the organizing process. The application of actuating in Islamic business management is the implementation of Islamic values in every company action such as work ethics, transparency and honesty and creating fair economic opportunities. The application of controlling in Islamic business management includes continuous monitoring of compliance with sharia principles. This includes ongoing evaluation of business sustainability and fair distribution of profits. Controls also ensure that the business operates in accordance with Islamic objectives and does not involve practices that are inconsistent with sharia law.

The use of the internet by students as a means of facilitating their activities and survival through social media has become a trend. The integration between the internet and social networks facilitates online product learning, especially in the context of online shopping. Students' consumption patterns, especially fashion products, have increased in line with their desire to follow the trends of today's young people. Fashion and appearance are the main focus for students, viewing it as an important aspect in showing identity and social status. Students' involvement in using the internet, especially for shopping, has changed their lifestyle significantly. Public consumption trends are influenced by students' online shopping behavior, which is not only based on needs, but also for personal pleasure and lifestyle. This can lead to consumer behavior, where individuals develop purchasing habits to satisfy themselves and increase prestige as a form of demonstrating socio-economic status. E-commerce, as a result of the development of Information Technology systems, has become an important means of meeting consumer needs. Factors such as price, level of trust, time freedom, and product variety influence students' online purchasing intentions. The wide variety of products online is an attraction, while trust is the basis for a mutually beneficial relationship between online sellers and buyers. This research uses a qualitative approach to get an in-depth picture of the impact of e-commerce on student consumption behavior. The research results show that student consumer behavior, especially in terms of online shopping, is influenced by factors such as trust, convenience and security. Trust in e-commerce is a key factor in growing students' buying interest.

The COVID-19 pandemic has presented multidimensional challenges for Indonesia, requiring holistic government policies to maintain public health and restore the economy. This journal aims to formulate effective and sustainable government regulatory policies since the pandemic until the present. On the economic recovery side, this policy includes direct financial assistance to workers and MSMEs, as well as ease of financing to encourage economic growth. Increasing investment is a key strategy with the formation of an investment coordination team. Regular monitoring and evaluation will be implemented through a real-time reporting system to ensure policy effectiveness. This research uses quantitative methods with a cross sectional design. The sampling technique in this research is incidental sampling. It is hoped that this journal can become a basis for the government and related stakeholders in formulating policies that are adaptive and responsive to changing pandemic conditions. With joint support, it is hoped that Indonesia can move towards a sustainable and resilient recovery through measurable and well-planned policies.

Al-Ghazali's views regarding economics and business are not only limited to the philosophical realm, but are a synthesis between realities that occur in a society that has philosophical principles supported by reasonable reasons. Al-Ghazali based his theory on the school of Sufism in relation to business economics, which is reflected in his work, the book Ihya 'Ulum al-Din. Al-Ghazali considered many commercial and economic aspects of society, including the hierarchy1 of utility4 and its characteristics6 in determining social tasks related to welfare (mashlahah). He emphasized that individual behavioral intentions that are in harmony with Divine rules in every economic activity have the value of worship. Apart from that, Al-Ghazali views safety as the ultimate goal. His theoretical ideas about market exchange and growth, activities and hierarchies of production, barter systems and the use of money, the role of the state in creating a just, peaceful, and stable economy, and public financing are all relevant today.  

 This article discusses the dynamics of the development of mining management policies in Indonesia. Where mining activities in Indonesia itself have been going on for a long time. The study of this article shows mining regulatory policies in Indonesia to date, which have experienced many ups and downs in several regions of Indonesia. Starting from the licensing system, utilization of natural resources, policies towards mine workers and several other things, both national and international companies. The various dynamics of these developments show that mineral and coal mining is always seen as a strategic commodity economic center so it is worth fighting over, especially Indonesia which has a lot of natural resources whether it was once by domestic or foreign entrepreneurs and even recently by the central and regional governments, and the law was then held to support these goals.

Efforts to improve the management of the RW 05 Waste Bank in Kreo sub-district are carried out through community service activities. One form of waste management in society is by utilizing waste banks. This waste bank collects household waste, sorts it, and resells it to other parties. Through the use of waste banks, waste can be processed into something that has economic value. In its management, waste banks use principles similar to the banking system, but on a smaller scale and are easier to run. Residents who live around the waste bank send their waste and their balance is recorded based on the economic value of the waste. The RW 05 waste bank management environment still faces a number of obstacles in its implementation. To improve waste bank management, this service program is carried out with various activities that provide economic value to residents. Efforts to improve waste bank management are carried out by implementing smash.id, in addition to providing assistance and training on creative products that use plastic waste. The aim of this step is to increase efficiency and progress in waste bank operations in rw.05 Kreo sub-district.

 Over the years, value has been an important part of philosophical discussions, both implicitly and directly. Spiritualism is a teaching that says that the soul is the absolute reality of nature in the universe, and that the soul is the basis of the universe and provides a rational explanation. The first principle of Pancasila, Belief in One God, shows the value of spiritualism in its foundation. The value of spiritualism in its general form can be seen in the articles of the 1945 Constitution, especially Article 29 of the Amended 1945 Constitution. Spirituality focuses on a way of life, rather than abstract and speculative philosophical formulations. "Spirituality" is also considered a way that can be used to bring a person to the desired life. Exploring the values of Pancasila as a Liberating Spirituality is an effort and commitment as citizens of the nation, state, and religious communities to make Pancasila a guiding spirit in carrying out the governance of personal and social life of the nation and state. The national spirit of Pancasila truly becomes an inclusive social virtue, inspiring, uniting, and liberating all social groups, ethnicities, religions, languages, and aspirations. The spiritual values contained in Pancasila are divinity, humanity, unity, deliberation, and justice. These values are aligned with the universal values of all religions. Taking Pancasila as a liberating spirituality can help integrate the diversity-also known as kebhinekaan-that characterizes Indonesia around the world. In the face of the COVID-19 pandemic, the national spirit and liberating spirituality of Pancasila values are essential to anticipate and deal with such a crisis. The incarnation of the spirit of Pancasila can be seen in the benefits of national life, such as harmony, tolerance, solidarity, compassion, gotong royong, equality of the dignity of every Indonesian before the law, freedom of expression responsibly, and social solidarity. The sense of nationality reminds us how important it is for every Indonesian son and daughter to stick to the basic principles of national life, namely the love of the homeland, language, and one nation, Indonesia. Loyalty is not limited to religion, culture or geographical region. Basic human values can serve as benchmarks for a country's political, legal and economic systems, so that the spiritual values of Pancasila can liberate and liberate every citizen.

Human life cannot be separated from economic problems that affect human relationships with other humans. These relationships must be based on Islamic religious norms which regulate all aspects of life, including those related to muamalah issues. As part of our efforts to develop an Islamic economic system, we are trying to find a concept of the main ideas of that time as inspiration and guidance. For this reason, the author tries to convey the main thoughts of one of the scholars, namely: Shaykhul Islam Ibn Taimiyah which relates to economic issues, he has very in-depth knowledge about Islamic teachings. Islam today requires a clear economic perspective regarding what is expected and how these things can be achieved. To achieve these rights requires freedom in the economy and property rights limited by moral law and supervised by a state that is just and capable of enforcing sharia law. All economic activities are permitted unless the activity is expressly prohibited by the Shari'a.