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The rapid growth of Sharia-based e-commerce reflects the increasing demand among Muslim consumers for transactions that comply with Islamic principles. However, digital transaction practices still raise various concerns, particularly regarding the clarity of contracts (akad), payment security, and information transparency. This study aims to explain Muslim consumers’ perceptions of the application of the legal maxim al-yaqīn lā yazūlu bi al-shakk in Sharia e-commerce transactions, with a focus on students of the State Islamic University of North Sumatra. This research employs a descriptive qualitative approach, using in-depth interviews with 10 informants as the primary data source, supported by questionnaire data to identify general tendencies in respondents’ perceptions. The findings reveal that although most respondents understand the maxim theoretically, they have not been able to apply it effectively in digital transaction contexts. The uncertainties experienced by respondents are predominantly triggered by technical factors, such as delays in payment confirmation, rather than shakk in the fiqh sense. Moreover, limited understanding of digital contract mechanisms contributes to uncertainty regarding the moment when a contract is considered legally valid. Information transparency emerges as a key factor in fostering yaqīn, particularly in relation to the clarity of product descriptions and transaction procedures. This study concludes that the application of al-yaqīn lā yazūlu bi al-shakk in Sharia e-commerce remains suboptimal due to limited digital fiqh literacy and insufficient technological reliability, highlighting the need for enhanced digital muamalah education and improved information quality on Sharia e-commerce platform.

The development of electronic commerce (e-commerce) in Indonesia has grown rapidly alongside the increased use of digital technology by the public. While offering convenience and efficiency in transactions, e-commerce also presents various legal challenges that may harm consumers, such as unclear product information, personal data breaches, and weak dispute resolution mechanisms. These conditions highlight the importance of consumer legal protection in digital transactions. This study aims to analyze consumer legal protection in e-commerce transactions, focusing on existing challenges and legal remedies based on Law Number 8 of 1999 concerning Consumer Protection and Government Regulation Number 80 of 2019 on Trade Through Electronic Systems. The research employs a qualitative method with a normative juridical approach. Data were collected through literature review of primary legal materials, including laws and regulations, as well as secondary materials such as journals, books, articles, and other relevant sources. The findings indicate that consumer legal protection in Indonesian e-commerce transactions has an adequate legal foundation. Law Number 8 of 1999 serves as the main basis for protecting consumer rights, while Government Regulation Number 80 of 2019 strengthens regulations in response to digital commerce developments. However, implementation remains challenging, particularly regarding supervision and consistent law enforcement. Therefore, stronger government involvement, increased responsibility of e-commerce businesses, and improved consumer awareness are needed to achieve effective and sustainable consumer protection.

This study, entitled "Analysis of the Application of Sharia Economic Principles in Nuris Medika Fund Management," aims to analyze the extent to which Sharia economic principles are applied in the fund management system at the Nuris Medika healthcare institution. Sharia economic principles emphasize justice, transparency, mutual assistance (ta'awun), and the prohibition of riba (usury), gharar (gharar), and maysir (gambling). This study used a qualitative method with a descriptive approach. Data were collected through in-depth interviews, field observations, and documentation of managers and related parties at Nuris Medika. Data analysis was carried out through the stages of data reduction, data presentation, and conclusion drawing. The research results indicate that fund management at Nuris Medika largely adheres to Islamic economic principles, particularly in terms of transparency in fund use, social responsibility, and the implementation of an interest-free system in internal financial transactions. However, several aspects still need to be strengthened, such as the development of more systematic Sharia-based standard operating procedures (SOPs) and increasing Sharia economic literacy among all institution managers. Overall, the implementation of Islamic economic principles at Nuris Medika can be categorized as good and has the potential to become a model for financial management in Islamic boarding school-based healthcare institutions based on Islamic values.

This research aims to analyze legal protection for consumers related to the use of standard clauses in e-commerce transactions in Indonesia. The rapid growth of the digital economy has encouraged the widespread application of “take-it-or-leave-it” contracts, which often include exoneration clauses that place consumers in a disadvantaged position. This study employs a normative legal research method using a statutory approach to examine the conformity of such clauses with existing consumer protection regulations. The findings reveal that many digital platforms continue to apply standard clauses that unilaterally transfer liability to consumers, which contradicts Article 18 of Law Number 8 of 1999 concerning Consumer Protection. As a result, these clauses are legally invalid and have no binding force. Consumer legal protection is implemented through preventive measures in the form of government supervision of business actors, as well as repressive measures through legal remedies and dispute resolution mechanisms provided by the Consumer Dispute Resolution Agency (BPSK). These mechanisms aim to ensure fairness and balance of interests between business actors and consumers in e-commerce transactions.

The retail industry generates an extremely large and continuously growing volume of transactional data along with the advancement of digital technology, thereby requiring sophisticated and systematic data analysis approaches to support effective and evidence-based business decision-making. This study aims to analyze retail sales data by utilizing the Retail Sales Dataset obtained from the Kaggle platform, which consists of 100,000 transaction records and broadly represents the characteristics of retail transactions. The main focus of this study is to classify product categories and predict customer segments, including the identification of high-spending customers (high spenders), based on demographic attributes such as age and gender, as well as various transaction-related features. The research methodology includes data preprocessing, label encoding, and feature engineering to generate additional variables, including Age_Group, Is_Holiday, and Spender_Group, which are expected to enhance the predictive capability of the models. Several machine learning algorithms, namely Decision Tree, Random Forest, and XGBoost, were implemented and evaluated to compare their respective performance. The experimental results indicate that multiclass product category classification achieves relatively low accuracy, ranging from 27% to 34%. These findings suggest the high complexity of retail data and highlight the need for further model optimization, class balancing techniques, and feature refinement to improve predictive performance in future studies.

This study examines the implications of the micro-shopping phenomenon and omnichannel integration for market structure and competitive dynamics in Indonesia’s retail sector from an industrial organization perspective. The transformation of modern retail is characterized by a shift toward small-value, high-frequency transactions alongside increasing integration between physical stores and digital channels. Employing a descriptive-analytical approach, this study utilizes secondary data on market shares and the number of retail outlets operated by major firms during the 2022–2024 period. Market structure is assessed through market share distribution, outlet ownership ratios, the four-firm concentration ratio (CR4), and the Herfindahl–Hirschman Index (HHI). The results indicate that Indonesia’s retail market exhibits a highly concentrated, network-based oligopolistic structure. The dominance of large retail firms is reflected not only in their substantial market shares but also in their dense outlet networks, which enable the aggregation of dispersed micro-shopping transactions. Furthermore, omnichannel integration reinforces these structural advantages by enhancing logistical coordination and distribution efficiency. Overall, the findings suggest an increasing tendency toward market consolidation and a declining competitive space for small and traditional retailers, highlighting important implications for competition policy and the long-term sustainability of retail market structure.

Because it directly impacts revenue, customer loyalty, and long-term business sustainability, customer churn is a critical issue for the e-commerce industry. High churn rates indicate that a business is unable to retain existing customers, which means it is more expensive to acquire new customers. Therefore, a precise analytical approach is needed to identify customer behavior patterns that are likely to churn. Using machine learning methods, this study analyzes and predicts customer churn. For this study, the E-Commerce Customer Churn 2025 dataset, obtained from Kaggle, was used. This dataset consists of 10,000 customer data and contains fifteen variables covering transaction behavior, customer characteristics, and churn status. Data preprocessing, descriptive analysis, exploratory data analysis (EDA), and classification model development using Logistic Regression and Random Forest algorithms were part of the research project. Model evaluation was conducted using a Confusion Matrix and Receiver Operating Characteristic (ROC) Curve to evaluate the model's accuracy and ability to distinguish between churned and non-churned customers. The results showed that the Random Forest model performed better than Logistic Regression, with an ROC-AUC of 1.00. Furthermore, feature importance analysis revealed that the days_since_last_purchase variable was the most dominant factor in predicting customer churn. These findings are expected to help e-commerce companies design more effective, data-driven customer retention strategies.  

The rapid development of information technology has significantly increased the practice of online buying and selling as part of electronic commerce (e-commerce). One of the payment methods widely used in online transactions is cash on delivery (COD), in which payment is made by the consumer at the time the goods are received. Although the COD system provides convenience and a sense of security for consumers, in practice it often gives rise to legal problems, particularly unilateral cancellations by consumers. Such cancellations are frequently carried out after the goods have been shipped or have arrived at the destination address, resulting in material and non-material losses for business actors. This condition indicates an imbalance in legal protection between consumers and business actors in online transactions using the COD system. This study aims to analyze the mechanism of implementing the COD payment system in online buying and selling transactions and to examine the forms of legal protection available for business actors affected by unilateral cancellations by consumers. This research employs an empirical juridical method, also known as sociological legal research, with a field research approach to examine the application of law in practice, particularly in Jambi City. Data were collected through literature review and interviews and analyzed qualitatively. The findings of this study are expected to contribute to the development of legal regulation and to strengthen legal certainty and protection for business actors in online transactions.  

The rapid growth of digital transactions through marketplace platforms has driven significant changes in the consumption patterns of Indonesian society. Behind the convenience and efficiency offered, online transactions also pose various legal risks for consumers, including product mismatches, fraudulent practices, and weak personal data protection. This situation creates an urgency to assess the effectiveness of the implementation of consumer legal protection in digital transactions. This study aims to analyze the level of effectiveness of consumer legal protection in digital transactions in Indonesian marketplaces and to identify obstacles in its implementation. The method used is normative legal research with an approach based on legislation and literature studies, particularly on the Consumer Protection Law, the Electronic Information and Transactions Law, and Government Regulation Number 80 of 2019. The research results indicate that although a legal framework for consumer protection is normatively available, its implementation has not been optimal. This is influenced by low consumer legal literacy, weak supervision and law enforcement, unclear responsibilities between business actors and marketplace platforms, and the suboptimal personal data protection system. Therefore, there is a need to strengthen regulations that are adaptive to digital transactions, enhance the role of marketplace platforms, and develop effective online dispute resolution mechanisms to ensure protection and legal certainty for consumers.

This article proposes Marketing 0.0 as a fundamental conceptual repositioning of marketing theory rooted in the Trust Economy framework. Unlike mainstream marketing theory, which positions trust as an outcome of communication, persuasion, or brand reputation, cross-disciplinary studies in economics, sociology, and neuroscience suggest that trust functions as a pre-decisional condition that precedes market exchange. This research employs a conceptual-theoretical methodology, synthesizing transaction cost theory, social capital, neuroeconomics, and contemporary trust literature. The article's primary contribution is formalizing the shift in trust's position from a dependent variable to an ontological gateway in marketing decision-making. Marketing 0.0 is positioned not as a stage in marketing evolution, but rather as a conceptual ground zero that enables continuous tactical adaptation without reliance on pseudo-novelty. The article concludes with theoretical and practical implications for the development of marketing science in an era of uncertainty and information saturation.

In this era of ongoing digitalization, the use of information technology in records management is becoming increasingly crucial to ensure work efficiency and effectiveness. This study aims to examine the implementation of a dynamic archive storage system in the General Ledger Accounting Division of PT KPN Plantation. Specifically, this study identifies the obstacles encountered and analyzes the efforts made to overcome these challenges. Using a qualitative approach, primary data was collected through observation, interviews, and documentation studies with informants from General Ledger Accounting employees. Data analysis was carried out through a series of processes, including data collection, data reduction, data presentation, and conclusion drawing. The results of the study show that although the stages of archive management have been carried out systematically through a combination of physical procedures and digitization using E-Archive, its implementation still faces significant obstacles. The problems identified include managerial aspects such as high transaction volumes that cause document backlogs and space limitations, technical aspects such as the instability of the E-Archive system, and limited human resources with expertise in archiving. Collectively, these obstacles reduce the effectiveness and efficiency of the system, requiring a comprehensive and integrated improvement strategy to achieve reliable and sustainable archive management

PT Telering Distrindo is a telecommunications distribution and retail company whose operations rely heavily on information systems. As the business expands and transaction volumes increase, higher demands for system security and reliability require a strategic evaluation of information technology (IT) implementation to ensure alignment with business objectives. This study aims to analyze the condition of the IT infrastructure at PT Telering Distrindo and to formulate development strategies using the Ward & Peppard framework. The research methods include literature review, system observation, IT architecture analysis, and interviews with internal stakeholders. The results show that the company has implemented core systems such as aPOSPlus, aBusinessPlus, and the PPOB TR Reload application, which play an important role in supporting business operations. However, several weaknesses remain in system security, integration, and IT risk management. The SWOT analysis identifies strengths in access control and authentication mechanisms, opportunities to leverage security as a competitive advantage, and threats from cyberattacks and high dependency on IT infrastructure. The study concludes that the Ward & Peppard framework provides a comprehensive strategic perspective and serves as a foundation for developing a more structured, secure, and sustainable IT strategy to support business growth.

The rapid development of digital technology has accelerated the transformation of business models, particularly within the Micro, Small, and Medium Enterprises (MSMEs) sector. One significant form of this transformation is the adoption of e-commerce as a platform for digital marketing and business transactions. This study aims to analyze the role of e-commerce in increasing the income of MSMEs in Medan Perjuangan District. The research employs a qualitative approach using secondary data obtained from government reports, scientific journals, and relevant previous studies. Data were analyzed through content analysis to identify patterns and key findings related to e-commerce utilization among MSMEs. The results show that the use of e-commerce has a positive impact on MSME income by expanding market reach beyond local boundaries, reducing marketing and operational costs, and improving consumer access and transaction convenience. However, the study also identifies major challenges, particularly limited digital literacy, inadequate technological infrastructure, and low readiness among MSME actors, which need to be addressed to maximize the benefits of e-commerce adoption.

Usaha Mikro Kecil Menengah (UMKM) play a strategic role in Indonesia’s economy, serving as key drivers of inclusive economic growth and major contributors to employment creation. Despite their importance, many UMKM operators continue to face significant challenges in financial management, particularly due to the absence of structured and systematic financial record-keeping practices. This condition is also evident among UMKM in Kuning Gading Village, Unit XVIII Kuamang Kuning, where most businesses are still managed in a traditional manner with inadequate bookkeeping systems. This community service program aims to enhance financial literacy and strengthen the capacity of UMKM actors to implement simple bookkeeping as a foundation for effective business financial management. The methods employed include needs assessment through field observation, educational and practical training sessions, hands-on mentoring, and evaluation using pre-test and post-test instruments. The results indicate a significant improvement in participants’ understanding and skills related to transaction recording, separation of business and personal finances, and preparation of simple cash flow statements. Evaluation outcomes show an increase in competency scores from an initial range of 20%–40% to 75%–85% after the training. Furthermore, the program fostered a positive shift in participants’ mindset toward more professional and accountable business management practices. Therefore, the implementation of simple bookkeeping is proven to be an effective initial strategy for strengthening MSME financial governance and supporting sustainable business development at the local level.

Women micro, small, and medium enterprises (MSMEs) play a strategic role in strengthening both family and community economies; however, they experience to obtain fundamental skill in financial management. One of the main problems is the mixing of personal and business finances, which turn into challenges for entrepreneurs to monitor business performance and to address access financing. This community service activity aims to improve insight of women entrepreneurs in Medan regarding the importance of separating personal and business finances through simple, practice-based training. The activity was conducted in 7 November 2025 in Medan and was attended by 150 women MSME participants from a local entrepreneurship community. The training was held for one day using interactive lectures, group discussions, and hands-on cash recording exercises. The results showed a significant improvement in participants’ understanding of financial separation concepts and their ability to record business transactions. A total of 85% of participants were able to create a simple cash record format and expressed a commitment to applying separate financial practices. This activity contributed to improving the financial literacy of women micro-entrepreneurs and strengthening their managerial capacity toward sustainable business growth.

The rapid development of digital technology requires Micro, Small, and Medium Enterprises (MSMEs) to adapt by utilizing digital marketing and improving financial management practices. However, many service-based MSMEs have not yet optimized digital promotion and integrated bookkeeping in their business operations. This community service activity aims to enhance the promotion of service MSMEs through the implementation of digital marketing and to strengthen cost control through simple bookkeeping at AND CUSTOM LED. The methods used include an initial survey, practical mentoring, and evaluation of the activities. The mentoring process involved training in promotional content creation, the use of social media as a business communication tool, and the application of daily transaction recording. The results indicate an improvement in the business owner’s understanding and behavior regarding promotional management and financial recording. The MSME owner became more active and consistent in implementing digital promotion strategies and more disciplined in recording income and expenses. In addition, the mentoring encouraged a more independent and well-planned work attitude. Overall, this activity demonstrates that integrating digital marketing with simple bookkeeping can improve the quality of service MSME management and support business sustainability in the digital era.

Contemporary digital advancements have significantly impacted the manner in which individuals engage in economic activities, as evidenced by the rising volume of online transactions. While offering convenience and efficiency, electronic transactions also provide numerous legal challenges, especially regarding seller defaults, including delayed delivery, goods that do not conform to the agreement, or sellers failing to meet their duties post-payment by consumers. This scenario may result in consumer losses, necessitating sufficient legal certainty and protection. This study seeks to analyze the legal regulations pertaining to contracts and defaults in digital platform transactions and to evaluate the types of legal liabilities that may be placed on sellers. This study employs normative legal research, focusing on legislative and conceptual approaches, and utilizes primary, secondary, and tertiary legal materials as data references. The study's findings reveal that seller liability regulations in electronic transactions are defined in the Civil Code, the Consumer Protection Law, and the Law on Electronic Information and Transactions. Nonetheless, its execution has several challenges, especially concerning evidence and the efficacy of law enforcement measures. Consequently, it is imperative to enhance the function of marketplaces and establish more adaptive legislative frameworks to guarantee consumer protection and restitution for losses in online commerce.  

Pratama clinics, as first-level healthcare facilities, play a crucial role in providing healthcare services to the community and are also subject to tax obligations for their business activities. However, many clinics still lack a thorough understanding of Value Added Tax (VAT) and Income Tax (PPh) provisions for their transactions, particularly regarding the tax treatment of medical services, drug sales, and tax withholding and reporting obligations. This Community Service activity aims to improve Harapan Jaya Pratama Clinic's tax understanding and compliance through outreach and mentoring on VAT and PPh for clinic transactions. The implementation method includes outreach on relevant tax regulations, training in tax accounting-based transaction recording, and mentoring in identifying taxable objects, calculating, depositing, and reporting VAT and PPh in accordance with applicable regulations. The expected outcomes of this activity are increased tax literacy and awareness among clinic managers, more orderly transaction recording, and increased compliance of Harapan Jaya Pratama Clinic in fulfilling its tax obligations. This activity is expected to support better and more sustainable clinic financial governance.

The Local Currency Settlement (LCS) initiative is a strategic instrument to promote ASEAN regional financial integration while reducing dependence on the US dollar in trade and investment transactions. Sub-regional cooperation between Indonesia, Malaysia, and Thailand has become an important policy arena to test the effectiveness of LCS as part of the implementation of the ASEAN Economic Community (AEC) Blueprint 2025. This article aims to analyze the role, opportunities, and challenges of LCS implementation within the framework of ASEAN financial integration, focusing on the dynamics of cooperation between the three countries. The research uses a qualitative approach through literature review and policy analysis. Data were obtained from official central bank documents, regional cooperation agreements, international agency reports, and academic literature related to financial integration and regional monetary cooperation. The analysis was conducted descriptively and analytically to identify implementation patterns, structural barriers, and policy implications. The results of the study indicate that LCS contributes to increasing the efficiency of cross-border transactions, reducing exchange rate risk, and strengthening sub-regional ASEAN financial cooperation. However, its implementation remains limited due to differences in financial infrastructure readiness, variations in domestic regulations, and low adoption by business actors. This article emphasizes the importance of policy coordination, regulatory harmonization, and private sector involvement to optimize the role of the LCS in supporting ASEAN financial integration.

This study was conducted to examine the level of implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Kedai Nduy, a micro-scale culinary business located in Depok. The basis for conducting this research is the low quality of financial records among UMKM players due to a lack of understanding of accounting, limited assistance from competent parties, and the suboptimal implementation of financial reporting standards, which are the main obstacles. This research was conducted using a descriptive qualitative method, where data was collected through interviews, direct observation, and document searches related to transaction recording activities, sales, raw material purchases, and daily cash flow. The results of the study show that Kedai Nduy has consistently recorded transactions using a simple financial recording format using Excel tables, but the implementation does not fully comply with SAK EMKM provisions. This business entity has also not prepared the required financial statements, namely the Statement of Financial Position, Income Statement, and Notes to the Financial Statements. The main obstacles faced are limited understanding of accounting, lack of time available to business owners, and the unavailability of technical assistance and accounting training. Nevertheless, simple record keeping still provides benefits, particularly in monitoring sales, purchasing, and daily cash flow activities. Therefore, this study recommends accounting training, the use of SAK EMKM-based applications or templates, and ongoing assistance to improve the quality of financial recording and reporting in accordance with applicable standards.