In the densely populated Simpang Tanjung urban village, waste management is an important challenge in creating a clean and healthy environment. And for that, the effort made by the local government is to collect waste retribution as a source of local revenue (PAD) to be used to support cleaning operational costs. This study aims to improve cleaning services and evaluate community participation and to de-termine the effectiveness of waste retribution management. This research uses a descriptive qualitative approach by collecting data through direct interviews with cleaning officers, village officials and the community. This research shows that community participation in paying retribution is good and the collected funds are managed accountably. The management of waste retribution in Simpang Tanjung urban village runs quite well and effectively. However, there are several obstacles both internally and externally such as the lack of cleaning staff, limited waste transportation infrastructure and low public awareness about disposing of waste in the provided place. Therefore, it is important for the government to increase education about disposing of waste in its place and educate waste management in order to create a healthy and clean environment.

Cryptocurrency in Indonesia has begun to develop and is starting to be widely used by businessmen in Indonesia. This is a phenomenon given the need for accounting treatment for cryptocurrency transactions. This research seeks to explore and test cryptocurrency and blockchain technology with the approach and review of PSAK in Indonesia and focuses on accounting treatment for cryptocurrencies in Indonesia. The purpose of this study is to conduct an accounting study for cryptocurrencies based on PSAK that applies in Indonesia. The study used a review literature model to figure out accounting for cryptocurrencies.