This study investigates household accounting practices in the families of women migrant workers from a gender perspective and offers a change in the traditional roles of Muslim women. Through a critical approach, Tjoet Njak Dien, a non-feminist theory researcher achieved the study objectives. The results showed that the household accounting practices of migrant workers were masculine. Through the metaphor of Tjoet Njak Dien’s subsequent struggle, three strategies of household accounting practices were revealed. The first concerns earning income with halal and toyib work principles and considering the benefits. Second concerns management to be executed with deliberation and an intermediate attitude. Finally, accounting must be performed via communication and openness between husband and wife. The application could be a means of balancing the household bookkeeping of female migrant workers, which relies on rationality. Keywords:   feminism, gender, household accounting

Purpose: to overcome problems related to determining the selling price of books appropriately by considering material and non-material aspects. Method: This assistance was carried out at Peneleh Publishers using the Participatory Action Research (PAR) method. Data were collected through observation, Focus Group Discussion, interviews, and documentation. Analysis of the success of the mentoring program can be seen through three indicators, namely knowledge, action, and evaluation. Results: The implementation of the program is carried out in three stages, namely socialization, mentoring, and review. The socialization stage of this program was carried out in 5 meetings. From the socialization stage, information was obtained regarding the problems faced by participants related to setting the selling price of books and giving discounts. The next stage is mentoring. The activities carried out at this stage are identifying material and non-material aspects in determining the selling price of books, identifying differences in the components of determining the selling price of printed books and digital books, calculating the cost of goods sold with the agreed method, determining the pattern calculation of selling prices and book discounts, as well as applying formulas with the designed system. The stage of reviewing the abilities and skills of participants is carried out to evaluate the entire program that has been carried out. Based on the review of the abilities and skills of the participants in determining the selling price of books, it can be said that the abilities and skills of the participants are good. Conclusion: The mentoring program have been achieved well. Participants of the mentoring program can understand the concept and urgency of setting selling prices on their products, be able to identify the components of costs, both material and non-material, understand the right discount calculation pattern, and be able to apply the technique of determining the right selling price for book products. published. Keywords: 1. Cost of Goods Sold 2. Participatory Action Research 3. Selling Price

Abstrak Tulisan ini mencoba untuk menyempurnakan konsep triple bottem line dengan menyusun kembali relasi antara dimensi   triple P dan spiritualitas, yang kemudian dinamakan circle bottom line. Circle bottom line mencakup tiga dimensi yakni people (sosial), planet (lingkungan), profit (ekonomi) yang dilandasi dimensi spiritualitas dalam pengukurannya. Dimensi spiritualitas yang digunakan yakni spirit religius. Dalam hal ini adalah konsep Eco-Theology Islam yang mencakup tiga prinsip, yakni tawhīd (kesatuan seluruh makhluk), amānah-khalīfah (kejujuran-kepemimpinan), dan ākhirah (tanggung jawab). Relasi antar dimensi circle bottom line yang berbasis prinsip-prinsip Islam pada Eco-Theology Islam kemudian dijadikan sebagai dasar penerapan akuntansi sosial-lingkungan. Abstract This paper tries to refine triple bottem line concept by rearranging the relations between triple P dimensions and spirituality, which is then called circle bottom line. Circle bottom line includes three dimensions, namely people (social), planet (environment), profit (economy) based on the dimensions of spirituality in measurement. The dimension of spirituality used is religious spirit. In this case the concept of Eco-Theology of Islam includes three principles, namely tawhīd (unity of all beings), amānah-khalīfah (honesty-leadership), and ākhirah (responsibility). The inter-dimensional relationship of circle bottom line based on Islamic principles in the Eco-Theology of Islam is then used as the basis for the application of social-environmental accounting.

This study aims to analyze the effectiveness of financial performance in determining the prediction model for sukuk. The financial performance used in this study consists of leverage, liquidity, solvency, profitability, productivity and coverage ratio. Tests were carried out on 37 companies whose sukuk were registered with PT PEFINDO rating agencies and had financial statements in 2011-2018 using multiple discriminant analysis (MDA). The results show that financial performance can form a prediction model for sukuk with a model accuracy rate of 89.2%. There are four financial performance variables that can form a prediction model, namely leverage with long term liabilities/total asset proxy, liquidity with the proxy of current assets/current liabilities, profitability with the proxy of operating income/sales, and coverage with proxy operating income/total liabilities.