Aromatherapy candles made from used cooking oil represent an eco-friendly and economically valuable entrepreneurial innovation. This proposal presents the utilization of used frying oil as a base material in producing aromatherapy candles, aiming to support the circular economy concept and provide an alternative solution to environmental pollution. The product formulation combines paraffin, beeswax, and natural essential oils, offering relaxation and comfort while also opening up new business opportunities. SWOT analysis and marketing strategies based on the 4Ps (Product, Price, Place, Promotion) serve as the foundation for business development. The results of the study show that aromatherapy candle businesses have strong potential to attract consumer interest, especially among young people, and can deliver significant social, economic, and environmental impact.

The integration of Artificial Intelligence (AI) in education has introduced a more responsive and personalized learning approach. This study aims to examine the correlation between the intensity of AI usage and students’ learning outcomes. Employing a quantitative approach, the research utilized Pearson Product Moment correlation analysis. A total of 27 students, selected through purposive sampling and known to actively use AI in their learning process, participated in the study. Prior to the correlation analysis, the data underwent validity, reliability, normality, homogeneity, and linearity testing. The results confirmed that the instrument met the criteria for validity and reliability (Cronbach’s Alpha = 0.824), with data distribution being normal and homogeneous, and the relationship between variables being linear. The Pearson correlation coefficient of r = 0.583 with a significance value of p = 0.001 indicates a statistically significant and moderately strong positive relationship. These findings suggest that AI plays a meaningful role in enhancing students’ learning effectiveness. Therefore, it is essential to provide guidance and development efforts to ensure AI is utilized ethically and educationally to optimize its impact in academic settings.

Trade liberalization has become an integral part of economic globalization, providing both opportunities and challenges for the Micro, Small, and Medium Enterprises (MSMEs) sector in Indonesia. This study aims to analyze the impact of trade liberalization on MSMEs, including the opportunities it creates, the challenges faced, and the adaptive strategies that can be implemented. Using a qualitative approach based on literature reviews, this study explores various references related to the socio-economic impacts and policy implications for the MSME sector. The findings indicate that although trade liberalization opens broader market access and enhances innovation potential, MSMEs face significant challenges such as global competition, limited capital, and compliance with international quality standards. Therefore, inclusive policies and empowerment programs are essential to ensure MSMEs’ sustainability and equitable benefits from trade liberalization.

Clean drinking water is a basic necessity with increasing demand due to population growth and rising health awareness. This study aims to evaluate the business feasibility of PT. Bumi Daha Sejahtera in producing clean drinking water, focusing on three key aspects: marketing, human resources (HR), and environmental impact. The research employs a descriptive qualitative method, collecting data through interviews, observations, and document analysis. The findings reveal a significant market potential for drinking water in the company’s operational area with moderate competition levels. In terms of HR, the local workforce is sufficiently available and can enhance their competencies through training programs. From an environmental perspective, the company can minimize negative impacts by adopting eco-friendly technologies and complying with regulatory standards. The study concludes that PT. Bumi Daha Sejahtera’s business is feasible, provided that these aspects are managed sustainably. The implications of this research highlight the importance of implementing effective marketing strategies, continuous employee training, and proper environmental management to ensure business sustainability.

This research aims to analyze the tax outreach efforts that have been carried out and taxpayers' tax knowledge in an effort to increase individual taxpayer compliance at the Pratama Kupang Tax Service Office (KPP). This research focuses on the effectiveness of tax socialization that has been carried out, the level of tax knowledge of taxpayers and the level of compliance of individual taxpayers. The research method used is descriptive qualitative where data is collected through in-depth interviews, observation and documentation. The research results show that tax socialization and tax knowledge are interconnected and together influence the level of compliance of individual taxpayers at KPP Pratama Kupang both in terms of accuracy of reporting and tax payments.
 

Islamic economic thought experienced significant development during the Islamic Golden Age, with Muslim scholars making major contributions to global economic knowledge. During this period, thinkers such as Al-Farabi, Ibn Khaldun, and Al-Ghazali introduced concepts focused on justice, social welfare, and a balance between material and spiritual needs. Through the translation of scholarly works, many Islamic economic concepts were transmitted to Europe, which was experiencing intellectual stagnation during the Dark Ages. This influence helped revive interest in economic thought in the West, particularly during the Renaissance. However, following the Islamic Golden Age, a substantial gap emerged in economic thought development between the Islamic world and the West. As the West progressed through the Industrial Revolution and the rise of capitalism, Islamic economic thought faced a period of stagnation. This article examines the historical development of Islamic economic thought, the impact of knowledge transmission from the Islamic world to the West, and the relevance of Islamic economics in addressing modern economic challenges such as social inequality, financial crises, and the need for a more ethical and sustainable economic system.

Collecting taxes is the main sources for countries to generate revenues to finance goverment expenditure and investments in human capital, infrastructure, and the provision of services for the society. Value added taxes (VAT) as one of collecting taxes process  to generate the government’s revenue. The  aim of this study is  to  find  out  the implementation of VAT collection at PT PLN Indonesia Power UBP Suralaya as State-Owned Enterprises is a mandatory VAT collector according to Minister of Finance Decree Number.30/KMK.03/2021 with last amended by Minister of Finance Decree Number.240/KMK.03/2022  and also to find out the obstacles during the implementation of VAT collection at PT PLN Indonesia Power UBP Suralaya. The method used in this study is a descriptive method. Data collection methods by using interview methods, literature study methods, and documentation methods. The results of this study finds that the PT PLN Indonesia Power UBP Suralaya has carried out the collection and deposit of VAT procedure. However, there were obstacles when preparing and uploading tax invoices in which the failures or rejections occurred due to internet network disruptions

This writing aims to find out restaurant tax revenue in increasing Regional Original Revenue at the Cilegon City Regional Financial, Revenue and Asset Management Agency. The rapidly growing number of restaurants in Cilegon City will get optimal results in restaurant tax revenue and become a source of regional income. This writing uses descriptive methods with data collection techniques in the form of interviews, observations, documentation and literature studies. The object of writing is the office of the Cilegon City Regional Financial, Revenue and Asset Management Agency on the staff of the Regional Tax and PAD Control Division. The results of the writing show that the effectiveness of restaurant tax revenue fluctuates every year with realization exceeding the target. Restaurant tax in increasing local revenue is still in the small category. The Cilegon City Regional Finance, Revenue and Asset Management Agency experiences obstacles to restaurant tax revenue, namely the lack of understanding of taxation by the community, but there are several efforts made such as collecting data on potential new taxpayers, having Tapping Boxes and PDT, controlling and checking taxes, reward activities, conducting socialization and education.

This study on profitability aims to analyze the effect of Core Capital on Profitability with the mediation of Third Party Funds and Credit Given at Rural Credit Banks in Indonesia for the period 2015-2023. The sample used in this study was 108 monthly data, selected using the purposive sampling method. The monthly data comes from the Indonesian Banking Statistics report published by the Financial Services Authority (OJK). The data analysis technique used is path analysis using multiple linear regression. The results of the study indicate that Core Capital has a significant positive effect on Third Party Funds, Core Capital does not affect Credit Given, Third Party Funds have a significant positive effect on Credit Given, Core Capital and Party Funds do not have a significant effect on Profitability, Credit Given does not have a significant effect on Profitability, Third Party Funds and Credit Given are unable to mediate the effect of Core Capital on Profitability and Credit Given is unable to mediate the effect of Third Party Funds on Profitability.

Tujuan dari penelitian ini adalah, untuk mengetahui strategi pemasaran digital dan ragam produk yang cocok terhadap minat beli pada keputusan pembelian konsumen pada UMKM Gendzo Garment. Gendzo Garment merupakan salah satu UMKM yang bergerak dan melayani di bidang produksi tangan pertama dan beragam kebutuhan aksesoris yang berlokasi di Desa Kludan Kecamatan Tanggulangin. Metode penelitian yang digunakan yaitu kuantitatif dengan Teknik analisis data yang digunakan dalam penelitian ini adalah PLS-SEM yang diolah menggunakan SmartPLS 3.0. Kriteria dari sampel penelitian ini adalah konsumen yang telah membeli produk di Gendzo Garment sebanyak dua kali dan pelanggan setia Gendzo Garment sejak dua tahun lalu atau lebih. Instrumen penelitian ini yaitu kuesioner. Hasil dan pembahasan penelitian akan dibahas lebih lanjut.