Among the leading Micro, Small and Medium Enterprises in Langsa are shrimp paste, soy sauce and touco, but it is unfortunate, those Enterprises have not paid attention to the importance of accounting knowledge and have not fully used accounting information in conducting their businesses. Accounting information is very importance to the success of Micro, Small and Medium Enterprises in Langsa City and whether accounting information can increase the success of Micro, Small and Medium Enterprises in Langsa City. This study is a qualitative study whose research subjects are shrimp paste, soy sauce and touco businesses in Langsa City. The results showed that accounting information plays an important role in the success of Micro, Small and Medium Enterprises in Langsa City and can increase the success of Micro, Small and Medium Enterprises in Langsa City

This study aims to examine the effect of village fund management on improving the welfare of the community. The independent variable used in this study is village fund management. The dependent variable used in this study is welfare. This research uses quantitative research methods. The population in this study was the population of 2077 people, with the method of probability sampling with simple random sampling while the sample size was obtained from calculations using the Slovin formula with an error rate of 5% from 95 people. Sources of data in this study are primary data in the form of questionnaires. The data analysis technique used is simple linear regression analysis. Measurement of the questionnaire answered by respondents using a Likert scale using the Statistical Package for Social Sciences (SPSS). The results of this study indicate that the management of village funds to improve welfare has a positive effect. While the adjusted R2 value is 0.46 which shows the effect of the independent variable on the dependent variable that can be explained by the equation model is 46.0%, while the remaining 54.0% is explained by other variables not examined or outside the model.   Keywords: Village fund management and welfare level

Objectives  –  This study aims (1) to determine the strategy in collecting professional zakat funds carried out by Baitul Mal Aceh Tamiang, (2) to determine the implementation of professional zakat fund collection carried out by Baitul Mal Aceh Tamiang Method –  The type of research used in this study was descriptive qualitative with a normative-juridical approach, with data collection techniques namely observation, interviews and documentation. Research Results – The results of this study indicate that: (1) the strategy of Baitul Mal Aceh Tamiang in collecting professional zakat funds for private employees in their environment has been carried out properly, namely by providing zakat education for proppective muzzaki (persons who pay zakat), (2) implementation carried out by Baitul Mal, namely by forming a special zakat collection unit for private employees to make it easier for muzakki to pay their zakat obligations.   Limitations – This study has limitations in terms of the relatively small number of research subjects, then the research subjects are people who consistently pay professional zakat. Practical Implications – As a practical implication, the results of this study can be used as a reference by the government, especially zakat institutions in encouraging professional zakat fund collection strategies that are in accordance with the behavior of the community in paying professional zakat.

Positive economic growth and the welfare of the people in Indonesia cannot be separated from the efforts of the government and society. One of the efforts made by the community is entrepreneurship, in which the presence of entrepreneurship can help the family economy and participate in the regional economy. The more entrepreneurs, the better the economy. This research was conducted with the aim of knowing the influence of motivation, personality and environment on the entrepreneurial interest of the community in Gampong Sidodadi, Langsa Lama District. This study uses primary data with a sample size of 87 respondents. The data analysis method used is multiple linear regression equation, the coefficient of determination (R2) and hypothesis testing using the t test and F test. The results obtained Y = 0.548 + 0.237X1 + 0.234X2 + 0.265X2. These results indicate that interest in entrepreneurship is 0.548 before being influenced by motivation, personality and environment, while the regression coefficient of motivation, personality and environment has a positive and unidirectional influence on the interest in community entrepreneurship in Gampong Sidodadi. The result of the determination coefficient test is 54.2%, the variables of motivation, personality and environment can explain the variable interest in entrepreneurship. The results of the t test show that motivation is obtained by tcount> ttable (2.622> 1.988) and tsig value <α 5% (0.01 <0.05), personality is obtained by tcount> ttable (2.329> 1.988) and tsig value <α 5% (0.022> 0.05), the environment obtained tcount> ttable (3.690> 1.988) and the tsig value <α 5% (0.000> 0.05) can be stated that partially a significant effect on the interest in community entrepreneurship in Gampong Sidodadi, Langsa Lama District. Likewise the F test, the value of Fcount> Ftable (34.950> 2.71) and the Fsig value <α 5% (0.000 <0.05) it can be stated that motivation, personality and environment simultaneously have a significant effect on the interest in community entrepreneurship in Gampong Sidodadi, Langsa Lama District.

This study describes the practice of rounding prices on buying and selling rubber in Medang Ara village, Karang Baru District. The purpose of this study was to determine the practice of price rounding on the sale and purchase of rubber and to determine the analysis of Islamic business ethics on the practice of rounding prices on buying and selling rubber in the village of Medang Ara, Karang Baru District. The type of research used is field research. Data collection techniques through observation, interviews and documentation, as well as data analysis techniques with a qualitative descriptive approach.Based on the results of the study note that the price rounding done by Medang Ara village rubber agent is rounding down prices. The agent did this rounding because there was no change which made it difficult to pay for the rubber and the agent thought that rounding was a common thing and was known by farmers, so farmers would be sincere if the money was rounded up. In addition, the price rounding done by an agent is contrary to the basic provisions in Islamic business ethics, namely unity, balance, free will, responsibility and truth, and rounding the price is also contrary to the principles in Islamic business ethics such as honesty and transparency in setting prices.