Motor vehicle tax is a type of provincial tax in local taxes. In increasing regional income, motor vehicle taxpayer compliance plays an important role. The value of arrears in the Kendal Samsat shows that there is still a lack of compliance in paying taxes.This study aims to examine the effect of tax knowledge, tax socialization, awareness of taxpayers and mobile samsat on motor vehicle taxpayer compliance in Kendal Regency. The population and sample were carried out on taxpayers registered at SAMSAT Kendal and obtained 100 respondents using the formula solvin. Data collection uses a questionnaire with incidental sampling technique. Data analysis used multiple linear regression. The results showed that knowledge of taxation, socialization of taxation, awareness of taxpayers and mobile Samsat had a positive and significant effect on compliance with motorized vehicle taxpayers in Kendal Regency.

This study aims to determine the effect of employee perceptions of the culture of honesty, whistleblowing system and internal control system on fraud prevention. This study is a quantitative study using primary data obtained from questionnaires and measured using a Likert scale. The population in this study were all employees of PT BPR BKK Pekalongan Regency (Perseroda). The sampling technique used purposive sampling with sample criteria, in order to obtain a sample of 104 people. The data analysis technique used multiple linear regression analysis using the SPSS version 25 program. The results showed that the culture of honesty and the internal control system had a positive and significant effect on fraud prevention. Meanwhile, the whistleblowing system has no effect on fraud prevention.

The purpose of this study was to determine the relationship between increasing skills, self-motivation and workforce supply strategies that directly and indirectly affect HR career development through work productivity as an intervening variable. This study only describes the effect of career advancement through skill improvement, HR self-motivation and labor supply strategies by the government that affect HR work productivity, where skill improvement, self-motivation and workforce provision are government programs to help improve career advancement through work productivity. . The novelty of this research is improving skills, self-motivation and strategies for providing manpower to increase HR careers and work productivity. The research method used in this research is descriptive quantitative research method using path analysis. Partially, only the skill improvement and self-motivation variables have a positive and significant effect on the work productivity variable and the HR career improvement variable. Meanwhile, simultaneously, the variables of increasing skill and self-motivation have a positive and significant effect on the work productivity variable through the HR career improvement variable as an intervening variable. With the increase in the skills possessed by HR, they will always motivate themselves to be better and can increase their competence, so that it will affect their ability to be productive, so as to be able to create work productivity of each individual which leads to increased employee performance.

This research was aimed to investigate the effect of profitability, capital structure, firm size, and dividend policy on firm value. Measurement of firm value in this research used price to book value (PBV). This research used manufacturing companies of food and beverages industry listed on Indonesian Stock Exchange for periode 2016-2020. The sample selection method used purposive sampling technique and obtained 44 samples. The data analysis used multiple linear regression test with SPSS 25 were used to analyze data. The result of analysis showed that capital structure, firm size and dividend policy has no effect on firm value. On the other side, profitability has significant positive effect on firm value.

This study aims to determine the effect of Forensic Accounting, Investigative Auditing, Independence, and Professional Skepticism on Fraud Disclosure at the Representative of the Financial and Development Supervisory Agency (BPKP) of Central Java Province. The data in this study used primary data in the form of a questionnaire distributed to the respondent unit at the State Audit and Development Agency (BPKP) of Central Java Province. The data analysis technique used is a quantitative method where the results are expressed in numbers. The data were processed using SPSS version 26 with the results obtained that Investigative Audit and Professional Skepticism affect the disclosure of fraud. Meanwhile, Forensic Accounting and Independence do not affect fraud disclosure.

Stock investment in the capital market promises two forms of profit, capital gains and dividends. In addition to high profits, stock investments also have a high risk of loss because stocks have a nature high return-high risk. One of the risks posed is the ups and downs of stock prices that occur at any time can cause losses such as capital loss. The purpose of this study was to determine the effect of ROE, DER, and exchange rates on stock prices in BUMN listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique is a purposive sampling technique. The sample obtained amounted to 13 companies. The results of the analysis using SmartPLS 3.0 shows that ROE has a positive and significant effect, DER has a negative and significant effect, while the exchange rate has no significant effect on stock prices.

Compilation of Islamic Law is a set of rules of Islamic Law that contains descriptions or certain law materials, Law opinions or legal rules. The heirs in the Compilation of Islamic Law are classified into three groups, namely Dzawi al-furudl al-muqad, ' Ashabah, and surrogate heir. The surrogate heir is the person who gets the inheritance to replace the real heir because he died earlier than the heir. In this study the author wants to describe clearly and in detail about The Surrogate Heirs in the Application of article 185 of the Complication of Islamic Law (Analytical Study of the Decisions of the Jember Religious Court Number: 1378/Pdt.G/2019/PA. Jember). The study used qualitative research methods. From the results of the study, the authors have two conclusions, namely: First The Surrogate Heirs in the Application of article 185 of the Complication of Islamic Law The concept of surrogate heir is not only on the upward and downward path, but can also be carried out on the sideways path and the share of the surrogate heir should not exceed from the share of the heirs who are equal to and replaced. Second, the decision of the Jember Religious Court judge number /Pdt.G/2019/PA.Jember gives a share to sons and daughters of sisters (nieces) on the grounds that they are surrogate heir can be justified based on the views of the Jember Religious Court judges. and Islamic law. Because the surrogate heir are relevant to the lafadz al-mawaali in the snippet of verse 33 of Surah An-Nisa’
 

Article 1 of Law Number 1 of 1974 states that marriage is an inner and outer bond between a man and a woman as husband and wife with the aim of forming a happy and eternal family (household) based on God Almighty. Based on the provisions of Article 2 paragraph (1) which states that a marriage is valid if it is carried out according to the law of each religion and belief. And the provisions of Article 7 paragraph (1) Marriage is only permitted if the man reaches the age of 19 (nineteen) years and the woman has reached the age of 16 (sixteen) years. As for the problem in this thesis, what is the view of Law Number 1 of 1974 and Islamic law on underage marriages and the legal consequences if a marriage is still carried out according to the provisions of Law Number 1 of 1974 and the provisions of Islamic law. And what efforts must be made so that a marriage that is still underage becomes legal according to law. The research in this thesis was carried out using the Library Research method or library research by studying the legislation on a number of books, writings and scientific works related to the material discussed in this thesis. According to the provisions of Law Number 1 of 1974 that a marriage is considered valid if carried out according to their religion and belief and reach the age limit that has been determined in the Marriage Law. On the other hand, according to Islamic law, a marriage that has fulfilled the pillars and conditions of marriage is considered a valid marriage even though it does not reach the age limit specified in the law so that the legal consequences are the same as marriages in general. Therefore, the marriage is not valid according to positive law, then the marriage has no legal consequences, but there is an impact of underage marriage on the status of children and wives. That is in terms of inheritance and child recognition
 

Historically, the existence of Islamic boarding schools began to receive full attention from the government after the issuance of Law (UU) Pesantren No. 18 of 2019. Which regulates the implementation of the education function, the function of da'wah and the function of community empowerment. With the issuance of this law, it is a breath of fresh air for the role of Islamic boarding schools in providing educational services, building and maintaining the Unitary State of the Republic of Indonesia as a field of da'wah in maintaining the traditions and teachings of Islam rahmatan lil'alamin. Islamic boarding schools under individual policies led by a figure (kyai, Habib, ust and others) organize and formulate education optimally in accordance with the characteristics and peculiarities of the pesantren, not only educating, teaching, preaching, and training students according to Islamic rules. However, Islamic boarding schools are required to be independent, one of the efforts to encourage this independence is through the establishment of the Pesantren Business World. With the existence of this pesantren-owned business, students are prepared to enter the community by bringing religious knowledge and general knowledge, so they are not rigid in entering the world of business, business, culture and others. Pesantren besides being a means of da'wah with a deepening culture of Islam, however, it does not have to be hands off with the business world to realize business innovation as a driving force for the economy of pesantren and the people.
 

Cash waqf has become one of the important instruments in Islamic economics. Cash waqf has two functions. First, it functions as a medium for taqarrub (getting closer to Allah SWT) and secondly as a means to achieve prosperity and welfare of society. Management of cash waqf can be used as an instrument for poverty alleviation programs through sustainable investment. In this program, cash waqf will participate in government programs that are oriented towards community empowerment through cash for work. cash for work is an activity to empower rural communities, especially the poor and marginalized, which is productive by prioritizing the use of local resources, labor, and technology to provide additional wages / income, increase purchasing power, reduce poverty and so on. So that cash waqf has a strategic role in community financial empowerment. 
Keyword: Cash Waqf, Labor Intensive, Investment, Money