Publication Search

Penelitian ini bertujuan untuk mengeksplorasi bagaimana teknologi blockchain dapat meningkatkan transparansi dan akuntabilitas dalam keuangan Islam. Metode penelitian dengan melakukan tinjauan sistematis terhadap literatur yang ada, penelitian ini mengumpulkan data dari berbagai sumber termasuk artikel jurnal, internet, dan buku, menggunakan pendekatan deskriptif kualitatif. Hasil penelitian menunjukkan bahwa blockchain meningkatkan keamanan data, transparansi transaksi, dan memiliki sistem yang bersifat desentralisasi. Ini relevan dengan kebutuhan transparansi dan akuntabilitas dalam keuangan Islam, seperti dalam praktik zakat dan wakaf. Penelitian ini menemukan bahwa penerapan blockchain dapat memberikan perbaikan signifikan dalam transparansi dan akuntabilitas di sektor keuangan Islam. Implikasinya meliputi potensi untuk memperkuat kepercayaan publik dan efisiensi dalam pengelolaan keuangan Islam, sekaligus menghadapi tantangan dalam kepatuhan syariah dan adaptasi teknologi.

Tujuan penelitian adalah untuk menganalisis kepercayaan, kepuasan, loyalitas konsumen dalam membeli barang di aplikasi online shop. Penelitian diadakan di lingkungan masyarat dengan menggunakan sample 2 orang yang memiliki hobby belanja online. Data di analisis menggukan wawancara dan dokumentasi. Hasil analisis penelitian menunjukkan bahwa kualitas produk memiliki dampak signifikan terhadap kepercayaan dan kepuasan konsumen. Produk berkualitas tinggi cenderung meningkatkan kesetiaan konsumen. Ditemukan bahwa pengalaman pengguna yang baik secara konsisten terkait dengan tingkat kepuasan yang tinggi. Hasil penelitian keberhasilan suatu aplikasi online shop tidak hanya tergantung pada transaksi bisnis semata, tetapi juga pada kemampuan untuk membangun hubungan jangka panjang dengan konsumen. Kualitas produk yang unggul, pengalaman pengguna yang positif, keamanan transaksi yang terjamin, dan kebijakan pengembalian yang adil dapat menciptakan fondasi untuk kepuasan konsumen. Harga yang bersaing dan penawaran menarik menjadi katalisator penting untuk meningkatkan loyalitas, sementara komunikasi efektif dan layanan pelanggan yang responsif mendukung pemeliharaan hubungan positif. Kepercayaan terhadap merek adalah elemen sentral yang dapat memperkuat ikatan jangka panjang antara konsumen dan platform e-commerce.

PT. Pegadaian (Persero) is a non-bank financial institution which is legally permitted to carry out credit financing on the basis of pawn law. PT. Pegadaian is currently carrying out transformation in the digital world by creating a web-based application called "Pegadaian Digital Service (PDS)". Pegadaian Digital Service (PDS) is a web-based pawnshop service to facilitate customer service in transactions. This research uses a qualitative approach with descriptive methods. The purpose of this research is to determine the use of the Pegadaian Digital Service (PDS) application to facilitate customer transaction services. The results of this research show that the use of the digital Pegadaian application makes customer service easier in transactions. However, it is still not running effectively in terms of facilities so it must be further improved which will have an impact on the quality of service.  

Motorcycle sales in Indonesia increased by 1.24% in October 2023, reaching 516,293 units, despite experiencing an annual decline of 3.96%. Cumulative figures for January-October show a growth of 26.22%, reaching 5,237,976 units. The research focuses on the Honda Vario motorcycle, aiming to understand the influence of design, brand image, and transaction convenience on purchase decisions. A quantitative research method was employed through surveys and questionnaires involving 93 consumers. Regression analysis indicates a positive relationship between product design, brand image, transaction convenience, and purchase decisions. The results highlight the importance of these factors in influencing consumer preferences for motorcycles, providing insights into market dynamics, and showcasing Honda's success in maintaining its dominance.

Problems regarding legal justice in cases spread across cyberspace have given rise to paradigm shifts and conflicts in viewing the application of a legal system or product as a means of buying and selling to achieve certain goals such as personal satisfaction which can be very detrimental to other parties. The main focus of improving the ITE Law must be on flexible articles, with the main aim of protecting freedom of opinion as a crucial element in the survival of democracy. Articles that are susceptible to multiple interpretations require proof and data support, especially regarding sanctions for creators and spreaders of hoaxes. Therefore, input from various parties is very necessary to fulfill people's aspirations and answer the nation's needs in the future. Criticism that is based on facts must be respected, while criticism that is slanderous and provocative must face legal consequences. The ITE Law is not aimed at curbing freedom of opinion, but rather at responding to the actions of creators and spreaders of hoaxes, slander and provocation in society. The government is concerned that undemocratic electronic information regulation could undermine national unity and give free rein to unethical content creation. In fact, there are parties who systematically produce and spread content that contains hatred, based on SARA, pornography, radicalism and terrorism through the use of robots, with motives that can be political or economic.

The mobile technology advancement has been growth rapidly. Every persons use mobile phone to support their daily activities. This condition make banks have to change their traditional methods of customer service to adoption of information technology.Customers today require more personalized services at any time and any place. Mobilebanking is one of advanced information technologies that can employ to achieve a high level of customer services and emerging technology that permits conduct of banking transaction through mobile phone. For bank’s customers, this application will support their banking transaction if they think it has a usefulness and easy to use. The important one is customer trust to mobile banking application. This research purposes to test the effect of perceived usefulness, perceived ease of use and trust to use of mobile banking. A survey was conducted at BSI KCP Medan Kampung Baru Collected data analized with multiple regression analysis. The results of this research show that perceived usefulness, perceived ease of use and trust tend to have effect on use of mobile banking And There are still many customers who make transactions directly to the teller even though there is mobile banking.

The aim of this study is to examine how PT Mayora Indah Tbk handles exchange rate variances and foreign currency transactions. At PT Mayora Indah Tbk, instances of exchange rate variances and foreign currency transactions arise from the existence of subsidiaries overseas, loans, export sales, and certain significant company acquisitions. The qualitative research method is employed, with PT Mayora Indah Tbk as the subject of investigation. The collection of data and information utilizes library research methods and information extracted from PT Mayora Indah Tbk's Annual Report. The findings of the study indicate that the treatment of exchange rate variances and foreign currency transactions at PT Mayora Indah Tbk aligns with the relevant PSAK. Nonetheless, the study is constrained as it relies on data from publicly distributed financial statements and concentrates solely on the account of other income exchange rate variances in the elaboration of financial statements. The researcher looks forward to improved and more intricate research endeavors in the future.

. Accounting for exchange rate differences and foreign currency transactions has a significant impact on annual financial reports. Companies that trade foreign currencies must apply appropriate accounting policies to record exchange rate differences that occur. This research aims to analyze the accounting treatment of exchange rate differences and foreign currency transactions at PT. Indofood Sukses Makmur Tbk The method used in this research is a descriptive method using secondary data obtained from the company's financial reports. The research results are based on the application of PT. Indofood Sukses Makmur Tbk's accounting principles in accordance with Financial Accounting Standards (SAK). The author notes translation differences when recognizing income or expenses and does not consider translation differences when recording assets or liabilities. This research also shows that the resulting exchange rate differences have a significant impact on PT's annual financial reports. Indofood Sukses Makmur Tbk. A favorable exchange rate difference can increase the company's net profit, while an unfavorable exchange rate difference can reduce the company's net profit.  

This article will analyze foreign currency transactions at PT. Appipa Indonesia. In import-export transactions related to two different countries, using different currencies, namely foreign currency and local currency. Foreign currency transactions in their treatment can affect the financial statements of sales, purchases, accounts payable, receivables, and so on. This research method is descriptive qualitative. PT. Appipa Indonesia has implemented accounting treatment in accordance with PSAK No.10 regarding exchange differences on foreign currency transactions.

Directors have a crucial role in the company, with the potential for actions that are not in accordance with corporate governance that can be detrimental and cause conflicts of interest, threatening the company's growth. In this context, Good Corporate Governance becomes crucial as a supervision to prevent detrimental actions. This article discusses Directors' Transactions involving Conflicts of Interest and legal certainty of director actions. The research uses normative juridical methods, with a statutory regulatory approach as the basis. Actions or transactions with a conflict of interest are considered not to be a legal problem if they are carried out in good faith, in accordance with KEP-412/BL/2009. However, a different view emerges from the principles of good corporate governance which suggest avoiding transactions with conflicts of interest. The research conclusion confirms that directors, as holders of trust, cannot be held responsible for losses if they act in good faith. Although the law allows transactions with conflicts of interest, the principles of good corporate governance emphasize the importance of avoiding actions that involve conflicts of interest in order to maintain the principles of good corporate governance.

This research aims to determine foreign currency transactions that occur at PT. Ramayana Lestari Sentosa Tbk in its financial reports is because countries have different currency values. Foreign currency transactions at this company involve the sale and purchase of currency to support business needs and control company risks. The data collection technique used in this research is a qualitative descriptive method. The results of the discussion stated that, PT. Ramayana Lestari Sentosa Tbk noted that foreign currency transactions occur due to import-export, foreign funding and foreign investment. Foreign currency transactions are important in company risk management as a source of good financial strategy.

Accounting for foreign currency transactions is an important aspect in the scope of corporate finance, especially in the context of business globalization. PSAK 10 (Statement of Financial Accounting Standards) regulates this aspect and provides guidelines on how companies should account for transactions in foreign currencies as well as related financial reporting. This research explores the implementation of PSAK 10 in preparing financial reports, with a focus on foreign currency transactions. In PSAK 10, companies are directed to use the foreign currency exchange rate on the transaction date to measure transactions in foreign currency. In addition, significant changes in foreign currency exchange rates after the transaction date are also taken into account and recognized as exchange gain or loss. A deep understanding of the application of these provisions is crucial so that financial reports accurately reflect the company's financial position. Through literature research and analysis of accounting practices, this article investigates how companies effectively manage foreign currency risks and present relevant and reliable information in their financial reports. A comparison between the methods used by companies in implementing PSAK 10 and best practices in the industry is explained to provide a comprehensive picture. It is hoped that the results of this research will provide in-depth insight into the challenges, opportunities and best policies in dealing with foreign currency transactions based on PSAK 10. The practical implications of compliance with this standard, as well as the potential impact on corporate financial decisions, will also be reviewed. With a better understanding of foreign currency transaction accounting, companies are expected to improve the quality and credibility of their financial reports in an ever-expanding global market.

Penelitian ini dilatarbelakangi mengingat pentingnya tanah dan atau bangunan tersebut dalam kehidupan, maka sudah sewajarnya jika orang pribadi atau badan hukum yang mendapatkan nilai ekonomis serta manfaatdari tanah dan atau bangunan karena adanya perolehan hak atas tanah dan atau bangunan dikenakan pajak oleh negara. Pajak yang dimaksud adalah Bea Perolehan Hak atas Tanah dan atau Bangunan (BPHTB) dalam Undang-Undang Nomor 21 Tahun 1997. Penelitian ini bertujuan untuk mengetahui pengenaan pemungutan BPHTB terhadap transaksi jual beli Tanah dan atau bangunan dibawah nilai jual objek pajak (NJOP) di kota Semarang. Disamping itu, untuk mengetahui peranan Notaris/ PPAT dalam pengenaan pemungutan BPHTB. Serta mengetahui hambatan-hambatan yang timbul dan upaya yang dilakukan dalam mengatasi pemungutan BPHTB. Berdasarkan hasil penelitian menunjukkan bahwa Notaris/ PPAT termasuk sebagai salah satu pejabat yang mempunyai peranan penting dalam pelaksanaan pemungutan pajak Bea Pero!ehan Hak atas Tanah dan Bangunan (BPHTB). Dalam kehidupan bermasyarakat kadang-kadang KPPBB tidak mengetahui kejadian ataupun peristiwa yang harus dikenakan BPHTB, misalnya perolehan hak atas tanah dan bangunan karena jual beli. Seperti yang diketahui bahwa perolehan hak atas tanah dan atau merupakan objek yang dikenakan pajak BPHTB, maka untuk memperoleh data mengenai peristiwa jual beli tersebut perlu dijalin kerjasama dengan pihak Notaris/ PPAT. Notaris selain mempunyai wewenang dalam membuat akta yang otentik, juga mempunyai tugas dan tanggung jawab untuk memberikan bantuan penyuluhan hukum. Selain itu Notaris/ PPAT mempunyai kewajiban untuk pelaporan atau pemberitahuan perolehan hak atas tanah dan atau bangunan, berdasarkan ketentuan yang berlaku. Dalam PP No. 34 Tahun 1997- ditentukan bahwa Notaris/ PPAT harus melaporkan perolehan hak atas tanah dan atau bangunan setiap bulan.

This research examines the accounting treatment of exchange rate differences and foreign currency transactions at PT Industri Jamu and Farmasi Sido Muncul Tbk, focusing on understanding the Financial Accounting Standards (FAS), particularly FAS No. 10. The analysis is conducted on the company's consolidated financial statements, exploring the impact of foreign exchange transactions, determination of functional currency, and foreign exchange rate risk. The results indicate that the company has adhered well to FAS provisions in presenting information regarding exchange rate differences and foreign currency transactions.

. In today's rapidly evolving digital era, e-commerce has emerged as a cornerstone of global trade. However, the proliferation of online fraud incidents has given rise to significant ethical concerns. This study delves into the ethical ramifications of online fraud profiles and tactics within the cybercrime domain, particularly their impact on the e-commerce ecosystem. Ethical considerations play a pivotal role in shaping behavior within e-commerce, safeguarding consumers, and guiding the formulation of effective policies by both e-commerce entities and governments. This research scrutinizes the phenomenon of online fraud in e-commerce transactions through a survey involving two respondent groups: Information Systems students at ITS and students from other departments. The survey results reveal that online fraud inflicts substantial emotional distress on victims, including feelings of panic, anger, and sadness. Financial losses and the potential exposure of sensitive data are prevalent repercussions of online fraud, eroding consumer trust and prompting questions about the ethical conduct of fraudsters. To address these issues, recommendations encompass heightened awareness of online fraud risks, increased transparency among e-commerce sellers, streamlining fraud reporting procedures, and a commitment to upholding higher standards of business ethics. The overarching objective is to foster a more ethical, secure, and sustainable e-commerce environment. In summary, this research offers comprehensive insights into how respondents perceive and experience online fraud in Indonesian e-commerce transactions, providing valuable guidance for more effective mitigation.

The aim of this research is to find out how differences in exchange rates and foreign currency transactions apply to PT Indofarma Tbk and its subsidiaries. This research uses qualitative methods by collecting data sourced from the Company's website, journals and related articles. Based on this research, PT Indofarma Tbk and Subsidiaries have a difference between the exchange rate or exchange rate which occurs due to debt accruals, purchasing medical equipment and imported raw materials.    

This research aims to conduct research on the company PT Triputra Agro Persada Tbk (TAPG) regarding analysis of the treatment of exchange rate differences and foreign currency transactions. PT TAPG Tbk is involved in complex foreign currency transactions, including the treatment of exchange rate differences that affect the company's financial condition. This study used qualitative research methods. The method applied in collecting information and data in this research is literature study, which involves analysis of journals and books as well as related references to support the research being carried out. This research uses the PT TAPG Tbk Q1 2023 Financial Report as well as a news article from Beritasatu.com entitled “Jaga Arus kas, Triputra Agro Percepat Pembayaran Utang” as data sources. The results of this research indicate that PT TAPG Tbk can minimize the risk of changes in foreign exchange rates and provide further understanding of the complex relationship between currency exchange rates and CPO selling prices as well as risk management in company operations.

Accounting pays close attention to aspects of foreign currency transactions and adjustments to the functional currency that impact financial statements. PSAK 10 is the main guideline in regulating changes in foreign exchange rates and affecting businesses. A good understanding of PSAK 10, functional currency, and foreign currency transactions is crucial for business entities, especially those operating in a foreign currency economic environment. The case study used in this research is descriptive qualitative with literature review method. Research that characterizes research subjects based on emerging facts is known as descriptive qualitative research. The results of the research on the case study of PT Dianta Mitrafairindo Internasional highlighted the significant role of foreign exchange transactions in the company's operations, with management seriously implementing proper accounting processes, dealing with foreign exchange differences, and recording them thoroughly. Despite a loss in 2018, the company managed to record a profit in 2019, demonstrating its seriousness and commitment in managing foreign exchange risks. Overall, PT Dianta Mitrafairindo Internasional demonstrated accuracy, vigilance, and a strong commitment to foreign exchange-related accounting aspects in the context of its global business.    

The development of technology forces humans to always innovate, including in terms of buying and selling. Nowadays, the proliferation of internet usage has implications for new buying and selling models. One form of buying and selling that was born due to the emergence of the internet network is online buying and selling.  Online buying and selling is a buying and selling activity where the seller and buyer do not have to meet to negotiate and transact and the communication used by the seller and buyer can be through communication tools such as chat, telephone, sms, Whatsapp and so on. Based on the background of the problems described above, the main problems can be identified including: How is the practice of buying and selling online with the Cash On Delivery (COD) system?, How is the fiqh muamalah review of the practice of buying and selling online with the Cash On Delivery (COD) system? The research method used in this writing is a legal research method, where normative/legal theory studies are legal studies by placing law as a construction of a system of laws and regulations and behavior. The preparation of this article uses a statutory approach, conceptual approach, and case or agreement approach. From the entire discussion of this thesis, the author can finally draw the following conclusions, In the implementation of buying and selling onilne COD (Cash On Delivery) system can be done with these steps; open the application or web from the online buying and selling platform you want, if you don't have an account then create an account first. Search for the item you want in the search field, then put the item in the shopping cart.

One of the supports in the country's economy is market health, both the goods and services market, the money market, as well as the labor market. Market health depends on market mechanisms that are able to create a balanced price level, namely the price level generated by the interaction between healthy supply and demand forces. If this condition is reasonable and normal without any violations, such as hoarding (ikhtikar), the price will be stable. This type of research is library research. The result showed that the Shafi’I Mazhab emphasized the prohibition of tas’ir (price fixing) by the government because it would cause injustice to one of the parties in the market, while according to the majority of scholars tas’ir (price fixing) by the government is permitted and even obligatory on the ground of maslahat, namely to avoid hoarding (ihtikar), monopoly, and fraud commited by traders.