ABSTRACT, The development of Islamic financial institutions in Indonesia has experienced quite rapid development. Islamic financial institutions have many kinds, one of which is Islamic insurance. As insurance labeled sharia, it is obligatory in its operations to comply with Islamic principles and values. This research was conducted to analyze how the implementation of the tabarru contract on Islamic insurance in order to improve the economy. This research method uses a qualitative approach with the method of analysis of literature studies or library research. The data used in this research comes from books, journals, scientific papers, to legal online searches. The results of this study indicate that the implementation of the tabarru contract in Islamic financial institutions with a research focus on Islamic insurance institutions has implemented the tabarru contract in its activities. As well as having an indirect positive impact on improving the economy.

Data collection tool using a questionnaire. The questionnaire used to assess accounting students' understanding of accounting in business courses must be valid and reliable. Validity is an index that shows that the measuring instrument measures the data correctly. The validity test can use the Pearson correlation technique for each score questionnaire and the total score questionnaire. The questionnaire instrument is said to be valid if the correlation value is positive and the probability value is less than the significant value of 0.05. The Cronbach's Alpha method is used to measure disappointment by showing that the questionnaire can be maintained and consistent, with the assumption that the questionnaire is said to be reliable if the Cronbach's Alpha value is more than the r table value. Based on the results of the validity test related to accounting students' understanding of accounting for business courses, it was explained that the questionnaire instruments related to assets, liabilities, and equity proved valid because they had a significant value on a validity test of less than 0.05, while the question instruments related to liabilities were not reliable.

Avsec officers at the Tambolaka Airport Security Check Point are the front guard who meet and directly serve air transportation service users, but Avsec officers still lack awareness of appearance because they have not used uniforms and attributes according to the provisions. This study aims to determine the effect of Avsec officers excellent service on aviation security and safety and how much influence Avsec officers' excellent service has on flight security and safety at the Tambolaka Airport Security Check Point during the new normal period.
Research using quantitative methods. Respondents' answers as primary data and data on the number of passengers in September as secondary data in the study. The population in this study were all users of air transportation services at Tambolaka Airport, while the research sample was determined from data on the number of passengers in September using the slovin formula. Data analysis performed included validity, reliability, and simple linear regression analysis
The results of this study is influence of Avsec officers' excellent service on flight security and safety at the Tambolaka Airport Security Check Point during the new normal period. This is evidenced by the t-count 15.254 > t-table 1.985 and a significant value 0.00 <0.05. The results of this study also show the value of the coefficient of determination is 0.704. This value means that the great influence exerted by Avsec officers' excellent service on flight security and safety at the Tambolaka Airport Security Check Point during the new normal period was 70.4%.

Dalam rangka memenuhi sebagian dari persyaratan guna memperoleh gelar Sarjana Ekonomi di Universitas Panca Sakti Bekasi, penulis telah melakukan penelitian pada Lentera Ilmu Cendekia yang bertujuan untuk mengetahui kebijakan yang diterapkan oleh Lentera Ilmu Cendekia terhadap penerapan metode pengakuan pendapatan dan pengaruhnya terhadap laba rugi perusahaan. Penelitian yang dilakukan adalah dengan peninjauan Lapangan (Field Research) dalam bentuk pengumpulan data keuangan seperti Laporan Neraca dan Laba Rugi pada periode 2020 dan Penelitian Kepustakaan (Library Research)) dalam bentuk pencarian teori-teori tentang metode pengakuan pendapatan.
                Hasil penelitian membuktikan bahwa selama periode tahun 2020 Lentera Ilmu sebagai perusahaan yang bergerak dibidang penerbitan yang baru tiga tahun berdiri telah menerapkan metode pengakuan pendapatan kontrak/cetakan selesai dimana pendapatan baru diakui setelah pengiriman/pencetakan selesai. Atas apa yang telah diterapkan oleh Lentera Ilmu selama periode 2020 dapat diambil kesimpulan bahwa Lentera Ilmu dapat menggunakan metode pengakuan pendapatan prosentase penyelesaian dimana pendapatan dapat diakui setelah pencetakan selesai.
                Kedepannya agar Lentera Ilmu memperoleh laba yang lebih besar, diharapkan perusahaan menerapkan metode pengakuan pendapatan yang tepat sehingga laba dapat ditaksir setiap tahunnya dan peningkatan kualitas dan kuantitas SDM agar hasil dicapai dapat menjadi lebih maksimal.

Economic activity is an effort to increase the power and standard of living of the community due to increased economic growth and the increasing needs of the community. In order to meet the needs of life in order to be prosperous, people who have the ability and are observant to see their potential and are able to identify the environment, can find opportunities and open up business opportunities for the community through entrepreneurship. In Kubutambahan Village, there are many retail traders who have the potential to increase their business profits. One example of a basic food trader is KUD. Karma Bumi Amertha. KUD. Karma Bumi Amertha is a cooperative that was founded on the principle of kinship with the aim of helping community activities in Kubutambahan Village.This type of research is a qualitative research that seeks to collect facts and circumstances properly through interviews. The interview technique used is a structured interview conducted with KUD Karma Bumi Amertha resource persons are business owners, employees, and consumers.The results obtained indicate that the business prospects of selling groceries at KUD. Karma Bumi Amertha has increased through the strategy implemented, namely the Generic Whelen Hunger Strategy. This strategy is very effective for KUD. Karma Bumi Amertha because it plays a very important role in increasing income.

One of the services at Sentani Airport is service at the departure and arrival terminals which are handled by TIS (Terminal Inspection Service) officers. This unit is tasked with carrying out inspections of operational support facilities in the curbside area, RPA, and passenger waiting rooms that have been provided by the airport manager.
         This study aims to determine how big the influence of service quality on passenger satisfaction at Sentani airport and how big the level of passenger satisfaction with services at Sentani airport. The research was conducted on September 02-October 29, 2021 at Sentani Airport, this research is a quantitative study, the population in this study were passengers at Sentani Airport where the passengers had experienced the facilities at the departure terminal and arrival terminal, while the sample in this study this is 100 respondents.        The data collection technique used a questionnaire/questionnaire and observation. This study has one variable consisting of the independent variable service quality (X) and the dependent variable passenger satisfaction (Y). Data collection using simple linear regression analysis through SPSS.
        The results showed that H0 was rejected and Ha was accepted, which means that there is a significant influence between the quality of terminal services at Sentani Airport based on passenger satisfaction with the t-test results found to be 0.000, which means the value is significantly less than 0.05 (0.000 <0.05). The results of the R2 test found that service quality affects passenger satisfaction, which is 0.646. So this means that service quality affects passenger satisfaction by 64.6% and in the category of a strong correlation and the remaining 35.4% is influenced by other variables.

The role of Banks in a country is very important, because banks function as the economic development of a country. Almost all parties and sectors need banks for transactions, one of which is for savings and loans, KKB, KPR etc. The bank is called the creditor and the customer is called the debtor.
In granting credit or bank debt, it must be able to cover all risks that will occur. There is a principle of prudence, one of which is that banks must take a more in-depth approach to the profile of prospective customers who will make transactions, either saving or making loans. The risk of a loan that cannot be paid by the customer is called bad debt. In this journal the author will share the results of research on the analysis of receivables control to minimize bad debts at the BCA KCP Lokasari bank so as not to burden the bank's overall operations.

Adanya kejadian-kejadian yang terjadi dan dapat mengganggu keamanan dan keselamatan penerbangan, seperti ditemukannya penumpang yang membawa barang yang dilarang (Prohibited Items) dan barang berbahaya (Dangerous Goods) membuat peran unit Aviation Security harus dijalankan sebaik mungkin. Untuk menghindari terjadinya pelanggaran melawan hukum pada bandar udara, maka Unit Aviation Security harus melakukan tugas pemeriksaan penumpang sesuai dengan SOP dan didukung dengan peralatan keamanan seperti mesin X- Ray, Walk Through Metal Detector (WTMD), dan Hand Held Metal Detector (HHMD).
Metode penelitian yang digunakan adalah kualitatif, penelitian ini menggunakan data observasi, wawancara dan dokumentasi selama penelitian di Unit Aviation Security. Data primer didapatkan dari hasil observasi peneliti kemudian digunakan untuk naskah wawancara dan mendapatkan hasil wawancara dengan mewawancarai 4 petugas AVSEC serta hasil dokumentasi pada Security Check Point 1 dan 2. Beberapa data sekunder yang digunakan adalah jadwal dinas AVSEC bulan Juli tahun 2022 dan SOP.
Berdasarkan hasil penelitian petugas Aviation Security memiliki peran penting dalam menjaga keamanan dan keselamatan penerbangan serta memberikan perlindungan kepada awak pesawat udara, penumpang, petugas di darat, masyarakat, dan instansi dari tindakan melawan hukum. Sistem kerja unit Aviation Security Bandar Udara  Haji Hasan Aroeboesman adalah dengan menggunakan sistem shift kerja untuk mengoptimalkan hasil kerja dan produktivitas dari setiap personel Aviation Security. Perbedaan pemeriksaan barang awaan penumpang di Security Check Point 1 dan 2 cukup signifikan. Barang berbahaya (Dangerous Goods) yang ditemukan di Security Check Point 2 Bandar Udara Haji Hasan Aroeboesman Ende adalah alkohol sedangkan barang yang dilarang (Prohibited Items) adalah gunting, pisau kecil, silet, pemantik gas, korek api, batu, paku, peluru, kapur siri, garam, anak pisau cutter, perkakas motor dan garpu.

Komodo Labuan Bajo Airport is one of the airports located in East Nusa Tenggara. In addition to the importance of airport development, human resources are also one of the assets that the company pays close attention to. Human resources are a supporting factor for the success of a business sector. Because employees are a very important asset for airport provider companies, companies must pay attention to the obligations that employees deserve, namely rewards and punishments as an effort to be able to create optimal and satisfying employee performance.
This research was conducted to find out whether there is an effect of reward and punishment on the performance of Komodo Labuan Bajo airport employees. This research was processed using quantitative research methods, with a research instrument, namely a questionnaire.
The results of the study show that: 1) Reward has a partial effect on the performance of Komodo Labuan Bajo airport employees. 2) Punishment has a partial effect on the performance of Komodo Labuan Bajo airport employees. 3) Reward and punishment have a simultaneous effect on the performance of Komodo Labuan Bajo airport employees. 4) Rewards have a more dominant effect on the performance of Komodo Labuan Bajo airport employees.

Laporan keuangan adalah informasi mengenai kondisi suatu emiten, yang mana akan menjadi suatu informasi yang menggambarkan kinerja perusahaan dan bermanfaat dalam pengambilan keputusan bagi pihak yang berkepentingan. Penelitian ini dilakukan untuk menganalisis penerapan PSAK No. 3 dalam penyusunan laporan keuangan sebagai bentuk pelaporan keuangan di Indonesia pada sub sektor rokok tahun 2020. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan analisis isi. Penelitian ini menyimpulkan bahwa kebijakan akuntansi dalam penerapan penyesuaian PSAK No 3 efektif berlaku 1 Januari 2016. Kebijakan akuntansi yang sama dalam laporan keuangan tahunan diterapkan dalam laporan keuangan interim, kecuali untuk perubahan kebijakan akuntansi yang dilakukan setelah tanggal laporan dengan kata lain kepatuhan terhadap SAK harus diungkapkan.