Religion-based communities have the potential to have tax morals and tax compliance and knowledge of taxes, then what if tax morals and compliance are reviewed from a gender perspective. The purpose of this study is to analyze the effect of tax morale and tax compliance on decision making through a gender perspective. The type of research approach used is quantitative correlational analysis using the Linear Regression test. Respondents amounted to 100 people who were members of the Yasinan group with the data collection method using a questionnaire. The results of the study indicate that 1) Tax morale and tax compliance have an influence on decision making with the correlation coefficient of the two independent variables being 0.564 and 0.495. The amount of efficiency of tax moral determination and tax compliance on decision-making together is 0.368. The regression line equation is Y = 0.360 + 0365X1 + 0.145X2. 2) Gender does not affect the tax moral and tax compliance variables. 3) Women's tax morale is based on ethics and heart, while men's is based on logic and principles. Men dominate tax responsibilities in the family, however, in terms of financial arrangements for taxes and tax calculation, most of them are dominated by women.   Received: 6 May 2021 / Accepted: 4 September 2021 / Published: 5 November 2021

Along with technological advances, indirectly the existing system of sharia-based accountants is also forced to follow the revolution. This is because humans are very dependent on technology in carrying out their daily activities. Life in accounting such as reading, recording, and calculating is now starting to be transferred to technology. This study tries to find out how the influence of digitalization on Islamic accounting in Indonesia, and also find out whether digitalization is an opportunity and a challenge for the Islamic accounting profession and how to prepare accounting students in the digitalization era. The results indicate that digitalization has an influence on the growth of sharia-based accounting, especially in Indonesia. In addition to the influence of digitalization on sharia accounting in Indonesia, digitalization also brings opportunities as well as challenges for the accounting profession, especially sharia-based accountants. Opportunities for a new profession where accountants' human resources can compete with the presence of technology. However, this will also be a challenge for accountants, with technology that will take over the role of accountants, indirectly reducing the accounting profession in the world of work will be eliminated and replaced by technology. Therefore, there is a need for a response that every accountant must have to deal with accountants in the future. This then becomes a challenge for agencies that have to produce and produce a generation of accountants who are superior in their fields and are also technologically literate. With the renewal system in the curriculum of the teaching and learning process that is adapted to the needs of the times, it is hoped that this will give birth to a generation of sharia-based accountants who are ready to compete in the digitalization era. That way digitalization will be an extraordinary job prospect in the field of sharia-based accountants.

The Directorate General of Taxes routinely carries out various outreach activities like education and several government non-structural institutions that provide tax assistance for sharia-based Micro, Small, and Medium Enterprises (UMKM). This education and assistance are carried out by understanding the basic concepts of taxation, rights, and obligations for sharia-based UMKM owners. This education and assistance utilize the sophistication of information technology, one of which is through video and the use of applications. The purpose of this research is to find out how education and tax assistance through videos and applications can be carried out for sharia-based UMKM actors. This study used qualitative methods to facilitate data collection; observations and interviews were carried out. This study indicates that social media is the most appropriate method to convey information and has a strong persuasion power in today's society. In contrast, a video is a place for audio-visual learning that is easier to understand and understand as well as digital applications make it easier for the public to make payment systems and record taxes for sharia-based UMKM actors.

Desa Sawoo Kecamatan Sawoo memili asset berupa sumber daya manusia yaitu melimpahnya para ibu rumah tangga yang tidak bekerja. Namun sayangnya aset tersebut belum diasah dan dikelola dengan baik. Maka dari itu untuk meningkatkan produktifnya para ibu rumah tangga maka diperlukan cara supaya para ibu rumah tangga mempunyai kegiatan yang positif dan bisa membantu perekonomin keluarga di masa pandemic sekarang ini. Untuk meningkatkan produktifitasnya para ibu rumah tangga dapat melakukan kegiatan seperti bewirausaha membuat produk atau bahkan makanan dan minuman yang bisa dikonsumsi sendiri atau bahkan bisa dijual kembali. Tim peneliti berinisiatif untuk mengadakan program kerja pelatihan pembuatan tempe kripik yang layak dijual. Tujuan dari kegiatan ini adalah untuk meningkatkan sumber daya manusia terutama para ibu rumah tangga yang tidak bekerja untuk melakukan kegiatan yang bermanfaat dirumah saja apalagi masa pandemi sekarang ini. Produk berupa tempe kripik ini bisa dimanfaatkan untuk dijual kembali dan hasilnya bisa untuk menambah pendapatan ekonomi keluarga. Metode yang digunakan adalah pendekatan (ABCD) Asset Based Comunitty Development (ABCD), memanfaatkan aset yang ada di Dusun Kleco Desa Sawoo ini. Agenda ini dimaksudkan untuk membekali para ibu rumah tangga dengan mengadakan pelatihan yang bertujuan untuk meningkatkan perekonomian keluarga maupun desa dan juga untuk meningkatkan motivasi berwirausaha sehingga pada akhirnya bisa berperan dalam meningkatkan perekonomian di Dusun Kleco Desa Sawoo. Kata kunci: Ibu Rumah Tangga, Pelatihan Kripik Tempe, Layak dijual, ABCD Sawoo Village, Sawoo District, has assets in the form of human resources, namely the abundance of housewives who do not work. But unfortunately these assets have not been honed and managed properly. Therefore, to increase the productivity of housewives, a way is needed so that housewives have positive activities and can help the family economy during the current pandemic. To increase their productivity, housewives can carry out activities such as entrepreneurship to make products or even food and drinks that can be consumed by themselves or can even be resold. The research team took the initiative to hold a training work program for making tempeh chips that are suitable for sale. The purpose of this activity is to increase human resources, especially housewives who do not work to do useful activities at home, especially during the current pandemic. This product in the form of tempeh chips can be used for resale and the results can be used to increase the family's economic income. The method used is the Asset Based Community Development (ABCD) approach, utilizing existing assets in Kleco Hamlet, Sawoo Village. This agenda is intended to equip housewives by holding training aimed at improving the family and village economy and also to increase entrepreneurial motivation so that in the end they can play a role in improving the economy in Kleco Hamlet, Sawoo Village.  Keywords: Housewife, Tempe Chips Training, Worth selling, ABCD

Islamic business ethics is the science of what is good and bad, about rights and obligations that aim to educate people in trade, both trade in goods and services in accordance with the Qur'an and Hadith. Based on the pre-research conducted by the researcher, it was concluded that in buying and selling transactions in the Klitik market, the sellers were dishonest with the buyer regarding the quality of the merchandise and there was a mix-up of the quality of the goods sold and fraud in terms of measurements and scales. In addition, the attitude of the seller when serving buyers is less friendly when there are buyers who continuously bid on the goods being sold and sell vegetables that have withered. The purpose of this study is to explain Islamic business ethics in buying and selling transactions in the Klitik market in terms of economic freedom, justice, and commendable behavior. The type of research used by the researcher is field research. Data collection techniques used by researchers are interviews and observation. The results of this study are the sellers in the Klitik market have not fully implemented Islamic business ethics in their buying and selling transactions because only aspects of economic freedom and commendable behavior have been implemented well by the sellers in the Klitik market. While the aspect of justice has not been fully implemented by some sellers in the Klitik market because there is still cheating in terms of dosage and not being transparent in terms of the quality of the goods sold.   Abstrak Etika bisnis Islam adalah ilmu tentang apa yang baik dan buruk, tentang hak serta kewajiban yang bertujuan untuk mendidik manusia dalam perdagangan baik perdagangan barang maupun jasa sesuai dengan Al-qur’an dan Hadist. Berdasarkan pra penelitian yang dilakukan oleh peneliti disimpulkan bahwa dalam transaksi jual beli di pasar Klitik para penjual tidak jujur kepada pembeli mengenai kualitas barang dagangan dan terdapat percampuran kualitas barang yang dijual serta kecurangan dalam hal takaran dan timbangan. Selain itu, sikap penjual pada saat melayani pembeli kurang ramah ketika ada pembeli yang terus menerus menawar barang yang dijual dan menjual sayuran yang sudah layu. Tujuan penelitian ini adalah untuk menjelaskan etika bisnis Islam dalam transaksi jual beli di pasar Klitik ditinjau dari sisi kebebasan berekonomi, keadilan, dan perilaku terpuji. Jenis penelitian yang digunakan peneliti adalah penelitian lapangan (field research). Teknik pengumpulan data yang digunakan oleh peneliti adalah wawancara dan observasi. Hasil penelitian ini adalah para penjual di pasar Klitik belum sepenuhnya menerapkan etika bisnis Islam dalam transaksi jual belinya karena hanya aspek kebebasan berekonomi dan perilaku tepuji saja yang sudah diterapkan dengan baik oleh para penjual di pasar Klitik. Sedangkan aspek keadilan belum diterapkan sepenuhnya oleh sebagian penjual di pasar Klitik karena masih terjadi kecurangan dalam hal takaran dan tidak transparan dalam hal kualitas barang yang dijual.