I heard it said that the Bible says that "the dead are conscience of nothing." Dust to Dust and all that just means you don't exist anymore. You don't go anywhere. You are simply dead! as in your time is done!
Others talk about a resurrection of the dead. So, I guess you get a new body and start again. I think revelation said something about 144 thousand going to heaven and then the rest of us just end up here on the earth again.
Not sure why or how it all works, but someone told me that it has something to do with what the Bible said or the theme of the bibles message being about some kingdom that will replace what we have now.
I'm sure there are others that know a lot more about it than I do.