Economic and legal collaboration as a field of life has a strategic role. As technology advances in a disruptive era, the two can influence each other. This article seeks to examine economic and legal relations as a form of collaboration in the era of disruption on several issues; basic concepts of economics and law, implementation of economic and legal collaboration, the influence of economic and legal colobaration. This study produces conclusions with three main theses, namely: first, economic regulation by law is always in two ways between the rights and obligations that are interconnected between the two. Second, the prospect of economic collaboration with the law in a potential disruptive era in terms of efficiency and effectiveness. Third, collaborative economics is in tune with the basic principles of muamalah al-maslahah especially the rules of bringing benefits and avoiding madharat, ??? ??????? ???? ??????? (jalb jalb al-masalih wa dar’u al-mafasid).

Penelitian ini bertujuan untuk mendeskripsikan pemikiran Sjafruddin Prawiranegara dalam aspek Islam, Moral Ekonomi, biografi, dan karya-karyanya, jenis penelitian ini adalah (library Research).Sifat penelitian ini adalah deskriptif analisis dan Teknik analisis yang digunakan yaitu metode analisiskualitatif. Hasil penelitian menunjukan bahwa pemikiran Sjafruddin Prawiranegara dalam aspek Islam sebagai berikut : 1) Islam sebagai landasan dasar kekuatan Muslim dalam menjaga, mengelola dan mengoptimalkan kekayaan. 2) kekuatan tersebut sebagai pemersatu Bangsa Indonesia. 3) dalam semangat persatuan, Islam mempengaruhi moral ekonomisehingga pada 24 Juli 1967 telah berdiri Himpunan Usahawan Muslimin Indonesia (HUSAMI). Pada pemikirannya tentang Moral Ekonomi Islam mempunyai prinsip-prinsip sebagai berikut : keadilan sosial, kesejahteraan, keseimbangan, dan kekeluargaan. Kemudian pada pemikiran Sjafruddin Prawirnegara tentang Ekonomi Islam mencangkup beberapa aspek : 1) Sistem Ekonomi Islam adalah prinsip-prinsip ekonomi yang di pengaruhi dari ajaran-ajaran Islam. Bertujuan untuk menciptakan konsep yang dapat memberikan kesejahteraan. 2) Ekonomi Islam menjadi jalan tengah terhadap permasalahan yang dihadapi oleh masyarakat yang menganut ilmu ekonomi Kapitalis dan Sosialis. Ekonomi Islam memberikan pemahaman secara fundamental akan pentingnya moral dalam melakukan kegiatan ekonomi.3) Bunga tidak identik dengan riba sebab konsep bunga sama seperti uang sewa yang mengambil keuntungan atas kesepakatan dan tidak adanya pemaksaan terhadap sesama.

In government organizations, the budget is a guideline for financial management in order to achieve goals. Budgeting is an important perspective for the public and private sectors. This study aims to determine the effect of participatory budgeting and information asymmetry on budgetary slack in the Regional Revenue, Financial and Asset Management Agency of Sumenep Regency. Sampling using purposive sampling method, totaling 27 structural employees. Data collection was done through a questionnaire. The analytical technique used in this research is regression analysis with IBM SPSS 20 software for windows. Based on the results of data management, it was obtained that the f-test significance value for the influence of participatory budgeting and information asymmetry on budgetary slack was 0.205 > 0.05. This proves that Ho3 is accepted and Ha3 is accepted. This means that there is no significant effect of budgetary participation and information asymmetry on budgetary slack in a negative direction. Thus, the participatory budget of subordinates and information asymmetry, the difference in information held by subordinates and superiors at the Regional Revenue, Financial and Asset Management Agency in Sumenep Regency does not really affect the existence of budgetary slack.

Indonesia actually has very big zakat potensial reaching 217 trilion rupiah. This huge potential is equivalent to 3.4% of Indonesia’s GDP in 2010. The large potential of zakat can be a solution to overcome poverty in Indonesia. One of the factors that influence zakat receipt in indonesia is the macroeconomic factor. However, this potential still tends not to have a positive impact on the macro economy and overall poverty reduction in Indonesia. This study aims to examine the impact of macroeconomic factors in the form of inflation, BI-Rate, Profit sharing ratio,exchange rate and the amount of money in circulation against zakat receipts in the Central national amil zakat agency (BAZNAS). This research is quantitative using secondary data. The data used are sourced from BAZNAS, Bank Indonesia and the Financial Services Authority (OJK) from 2014-2018. Data were analyzed using multiple linear regression. The result of this study indicate that simultaneously, inflation, BI Rate, profit sharing ratio, exchange rate and the amount of money in circulation (M2) have an effect on the amount of zakat receipts in Indonesia. But partially, the ratio for the result is not affects the amount of zakat receipts in Indonesia. In contras to inflamation, the BI-Rate and exchanged rate has a negative and significant effect. Meanwhile, the amount of money in circulation has a positive and significant effect on zakat aceptance in the central national amil zakat agency (BAZNAS) 2014-2018.

This self-assessment system is carried out in order to maximize the realization of local revenue which can affect the original revenue of Sumenep Regency. The purpose of this study was to find out how the self-assessment system collection system in increasing the revenue of the Regional Original Income Tax sector BPHTB. While the method used in this study is qualitative research, with data analysis techniques carried out through several stages ranging from data reduction, data presentation, to drawing conclusions. The results show that the BPHTB self-assessment system procedure in Sumenep Regency makes it easier for taxpayers to register and calculate the obligation to pay taxes and contribute to increasing local revenue, although there are obstacles in the reporting process where taxpayers are still not aware of reporting after paying BPHTB taxes. so that the process of recording and reporting is waiting for a checking account or transaction reporting from the bank. But all of that can be overcome with the skill and alertness of BPHTB tax officers in submitting reports so that the speed of presentation of data on the realization of regional original income can be presented in real time and accurately.

Perusahaan dalam menghadapi perkembangan usaha yang semakin maju, sebuah perusahaan yang didirikan harus mermiliki suatu tujuan agar dapat membuat perusahaan hidup dalaSalah satu bentuk investasi tersebut adalah aktiva tetap yang digunakan dalam kegiatan normal perusahaan, peneliti melakukan penelitian bertujuan untuk membandingkan metode penyusutan aktiva tetap berdasarkan PSAK terhadap laporan keuangan pada PT. Marinal Indoprima.m jangka panjang, artinya perusahaan harus mempertahankan kelangsungan hidupnya dalam pencapaian tujuan. Metode penelitian yang digunakan adalah jenis penelitian deskriptif kuantitatif, dan jenis data yang digunakan adalah data kuantitatif yang bersumber dari data sekunder dan data primer serta prosedur pengumpulan data melalui dokumentasi. Hasil penelitian menunjukkan bahwa perusahaan telah menerapkan metode penyusutan aktiva tetap yang berdasarkan PSAK. Dalam penerapannya perusahaan telah membedakan aktiva tetap serta cara perolehannya dengan cara pembelian tunai maupun kredit dan dibangun sendiri. Dan cara penilainya perusahaan menganggap semua biaya yang dikeluarkan oleh perusahaan untuk mendapatkan aktiva tetap sampai siap pakai. Merupakan harga perolehan aktiva tetapnya, untukpenyusutan aktiva tetapnya perusahaan menggunakan metode garis lurus. Dan peneliti membandingkan dengan metode jumlah angka tahun dan metode saldo menurun ganda. Dengan metode jumlah angka tahun hasilnya beban penyusutannya dibandingkan dengan metode garis lurus. Lebih kecil jumlah angka tahun, sedangkan dengan metode saldo menurun ganda dibandingkandengan metode garis lurus. Untuk penghentian atau penghapusan aktiva tetap harus mendapatkan persetujuan dari dewan direksi serta pengungkapan dan pelaporan dilakukan pada akhir tahun.