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Cybercrime is a criminal act using computer technology which will increase in 2022 based on data from the National Police Bareskim, namely around 8,831 cases. The crime of fraud online or via electronic media, namely fraud at online social gatherings. Fraud is generally regulated in Article 378 Book II Chapter XXV of KUHP which has changed with the enactment of Undang-Undang Nomor 1 Tahun 2023 tentang Kitab Undang-Undang Hukum Pidana (or known as the KUHP Nasional) in Article 492 Chapter XXVII concerning Criminal Acts of Fraud and specifically in Article 28 paragraph (1) of concerning Undang-Undang Nomor 1 Tahun 2024 tentang Perubahan Kedua Atas Undang-Undang Nomor 11 Tahun 2008 Tentang Informasi Dan Transaksi Elektronik regarding electronic transaction fraud. This research uses normative legal research methods with a statutory approach and case studies on online social gathering fraud cases. The research results show that criminal liability in cases of online social gathering fraud according to the Information and Electronic Transactions Law must fulfill the elements of the article: setiap orang; dengan sengaja; mentransmisikan Informasi Elektronik dan/ atau Dokumen Elektronik; berisi pemberitahuan bohong atau informasi menyesatkan; yang mengakibatkan kerugian materiel bagi konsumen dalam Transaksi Elektronik. The aim of criminal law is to make the defendant realize his mistake and prevent him from repeating the crime he committed.

This study aims to determine the accounting treatment of murabahah (recognition, measurement, presentation and disclosure) in accordance with PSAK no. 102. BMT in 13 population was studied. The descriptive analysis with qualitative and quantitative approaches wasused to deploythe questionnaires to respondents. The study showed that the accounting treatment of murabahah in BMT is not all adopted PSAK no. 102 properly. The average value of the percentage only reached 68.4%. There are weaknesses in the educational background of the respondents were limited to the knowledge of transaction records BMT.

This research aims to find out how the application of Islamic business ethics in buying and selling transactions by wet fish traders in the Simpang Tiga market.  This research uses descriptive qualitative research methods. This type of descriptive qualitative research is research where the aim is to provide descriptions of a fact, and properties related to the phenomenon being studied. This qualitative research has the aim of producing data in the form of oral words and how behavior is being observed. This research was conducted through direct observation and interviews with market managers as well as fish traders and fish buyers in the Simpang Tiga market, Luhak Nan Duo District, West Pasaman Regency. The results of this study are the implementation of buying and selling wet fish in the Simpang Tiga market carried out by traders on Friday at 07.00 to 18.00. At the time of the implementation of the transaction of buying and selling wet fish, there are still many traders who leave Friday prayers in order to continue trading and cheating by reducing the scales where the average reduction in scales is 0.10-0.15kg. The review of Islamic business ethics in the implementation of buying and selling wet fish in the Simpang Tiga market is not in accordance with the principles of Islamic business ethics, such as the principle of oneness (tawhid), the principle of justice, the principle of honesty, the principle of responsibility and the principle of freedom. The fraud committed by traders aims to get more profit.

Digital currencies can now be utilized by people in various countries, including Indonesia. The Commodity Futures Trading Supervisory Agency (Bappebti) noted that as of November 2023, the number of registered crypto asset customers reached 18.25 million. Every month it has a growth of 437.9 thousand customers calculated since February 2021. The problem in the study, how is the use of crypto assets in Indonesia for investment and transaction purposes in Indonesia.The purpose of the study, to analyze the use of crypto assets in Indonesia for investment and transaction purposes in Indonesia.  This research is normative juridical, legal material collection techniques using library research. Data analysis technique, by collecting data, analyzing data, followed by drawing conclusions. Every transaction uses a currency benchmark. The definition of currency is money issued by the Unitary State of the Republic of Indonesia, hereinafter referred to as Rupiah. It is money that is a legal tender. Article 2 of Bappebti Regulation No.5 of 2019 concerning Technical Provisions for the Implementation of the Crypto Asset Physical Market on futures exchanges, crypto asset trading must be based on legal certainty. Conclusion, that crypto assets in Indonesia can be used as a means of investment for the community. with provisions in accordance with the Minister of Trade Regulation Number 99 of 2018. Buying and selling crypto can only be done on the futures exchange.

Penelitian ini merupakan bagian sosiolinguistik dalam kajian bahasa jual beli. Dalam transaksi jual beli, para pelaku transaksi menggunakan bahasa paling mudah dimengerti dengan tujuan saling untung. Pedangang tradisional menggunakan bahasa lisan halus dan sopan, sedangkan pedagang modern lebih dominan menggunakan bahasa tulisan yang komunikatif dan menarik. Keduanya sama sama bertujuan untuk menarik pembeli. Tujuan penulis adalah mempelajari dan mencari perbedaan bahasa tersebut yang digunakan oleh pelaku transaksi jual beli di pasar tradisional dan pasar modern (swalayan) yang ada di kota Semarang.

This study aims to analyze purchasing patterns in online transactions using the Apriori algorithm to support sales strategy optimization. The research was conducted on transactional data from an online store selling household and daily-use products. The Apriori method was applied to identify associations between items based on minimum support and confidence thresholds. Four experimental scenarios were tested to compare the reliability of generated rules and determine the strongest item relationships. Data preprocessing included item grouping, transaction coding, and elimination of non-frequent items. The results show several strong association rules with lift ratio values above 1, indicating meaningful item relationships. The strongest rule identified was the association between forks and spoons, forming a highly relevant combination for product bundling strategies. The findings demonstrate that the Apriori algorithm can assist online stores in planning stock, designing product bundling, and improving marketing effectiveness. The research contributes practical insights for business decision-making and highlights the significance of data mining in e-commerce environments.

From an Islamic perspective, the number of online transactions that fall under the heading of fiqh muamalah niaga or buying and selling is rapidly increasing. Islam has laws that apply to both buyers and sellers in buying and selling transactions. The purpose of this study is to examine the basic elements and requirements for implementing a greeting contract in online buying and selling transactions that comply with the Statement of Islamic Financial Accounting Standards PSAK Syariah 103. The research was conducted using qualitative methods and case study methods were conducted in the Online Store. The informants of this research are traders and consumers. The results showed that sellers generally know the pillars and conditions of buying and selling online in an Islamic perspective. Akad Salam has been carried out by business people with the term pre-order, business people do not know and apply PSAK Syariah 103. Research results can be useful for entrepreneurs, academics as well as government agencies and the community.    

Akad is a statement of intention and will of both parties or more for a muamalah activity such as buying and selling, leasing, representation or pawn with the aim of establishing the pleasure of both parties and causing legal consequences on the object of the contract. An agreement is defined as an agreement between two or more parties involving the exchange of property or services, and in which the parties mutually agree on certain terms. Akad can include various types of agreements, ranging from buying and selling, loans, leases, to business cooperation. Akad can also be in the form of a transaction or agreement between someone (who submits) and another person (who receives) for the implementation of an act, such as a sale and purchase contract, a lease contract, and a marriage contract

Shopee PayLater is Shopee's newest payment method that is easily accessible on smartphones via the internet by Shopee users. The Shopee PayLater payment method offers to active Shopee users. It aims to provide convenience for buyers in the form of loans with low interest rates. However, even though Shopee claims tousers must pay. Shopee also penalizes fines for late payments after maturity. The formulation of the problem in this study includes, how is the mechanism for buying and selling using the PayLater method on the Shopee application? and How is the review of sharia economic law on buying and selling using the PayLater method on the Shopee application? So this study aims to determine the mechanism of buying and selling transactions using PayLater in the Shopee application and to find out the review of sharia economic law on PayLater transactions in the Shopee application. This research is included in the type of qualitative research with data collection techniques used, namely interviews, observation, and documentation. From this data is analyzed through the stages of data reduction, data presentation, then conclusions. Based on the results of this study, it was found that in the Shopee PayLater payment method, usury was indicated because from the beginning of the agreement, Shopee set installment interest and penalties to compensate for late payments.

This research aims to analyze the application of Income Tax (PPh) on E-Commerce business transactions in Kupang City. This research is a descriptive qualitative research with qualitative research type. The type of data used in this research is qualitative data, while the data sources come from primary data and secondary data. Data analysis was conducted using data analysis techniques based on Miles and Huberman. The results of the research show that the implementation of income tax (PPh) on E-Commerce businesses in the city of Kupang has not gone well because, up to now there is no separation or grouping of E-Commerce taxes and the majority of E-Commerce business actors have not registered their businesses online

Al-Amien Prenduan Islamic boarding school issued a new breakthrough in an effort to prevent corruption and theft. Everything that is done by the Al-Amien Prenduan Islamic boarding school aims to instill the value of Islamic education to female students. Since 2019, TMI has required all its students to use digital money in buying and selling transactions. Where parents send money not in the form of cash but through (virtual accounts) so that students use fingerprints in buying and selling transactions.In this study, researchers used a descriptive qualitative approach. To find out about the implementation of non-cash transactions in order to increase the internalization of Islamic educational values at the TMI Putri Al-Amien Prenduan Islamic boarding school. Data collection techniques include observation, interviews and documentation.The results of this study are honest attitude, patient attitude, not wasteful, thrifty and mandate is a form of instillation of Islamic educational values in non-cash transactions.as for internal and external support is a supporting factor while the lack of knowledge of student guardians related to the fingerprint system makes student guardians do not limit remittances every month.

Differences in Results Regarding Legal Protection for Consumers When Carrying Out Online Buying and Selling Transactions. Identify legal protection for customers during e-commerce transactions based on UUPK. 2. Identify legal protection for customers during UUITE e-commerce transactions. This research was conducted to determine the legal aspects of legal protection for consumers when carrying out online buying and selling transactions. Normative juridical research methodology, also known as library research. Both UUPK and UUITE have not been fully implemented to regulate electronic buying and selling transactions. Many consumers still do not receive their rights when they become victims of errors in online buying and selling transactions. The main factors that make it difficult for consumers to obtain legal protection from relevant authorities are also influenced by a lack of socialization and consumer understanding. With current technological advances, it is hoped that businesses, consumers and related bodies will be more aware of better legal protection for all parties.

Batik tulis merupakan batik yang teknik pembuatan paling tertua dan paling tradisional yang ada di Indonesia. Hal ini karena teknik pembuatan batik tulis khususnya dilakukan secara manual dengan menggunakan canting dan malam.  Eksistensi batik sudah dikenal luas baik lokal maupun mancanegara. Bahkan, pada tanggal 2 Oktober 2009, UNESCO menetapkan batik sebagai Intangible Cultural Heritage (ICH) atau Warisan Budaya Takbenda. Pengabdian masyarakat ini focus dalam upaya menumbuh kembangkan eksistensi UMKM batik tulis tradisional di Desa Kalipucang Wetan, Kecamatan Batang, Kabupaten Batang bersama Pemerintah Daerah dan Perguruan Tinggi Fakultas Hukum UNTAG Semarang serta Fakultas Hukum Universiti Kebangsaan Malaysia. Metode pengabdian masyarakat dengan penyuluhan hukum dan diskusi. Hasil penyuluhan hukum didapat kesadaran bagaimana pelaku pengrajin batik tradisional semakin lebih paham tentang keamanan transaksi bisnis batik baik secara Nasional maupun Internasional serta pentingnya peran sinergis Pemerintahn Daerah, Perguruan Tinggi serta Perbank kan dalam upaya menumbuh kembangkan pelaku pembatik tulis tradisional lebih eksis dan mendunia.

The aim of this research is to understand and comprehend the urgency of implementing Artificial Intelligence in service business transactions as well as the application of the Consumer Protection Law in regulating business transactions using Artificial Intelligence. This research was conducted using a type of normative legal research supported by empirical data. In research activities, researchers also use data collection techniques through interviews and documentation. Based on the research that has been carried out, the results show that the implementation of Artificial Intelligence in business transactions provides a number of significant benefits in business. This includes increased operational efficiency, better data analysis, being able to answer messages automatically and the ability to make decisions in a more timely manner. In addition, the application of the Consumer Protection Law in business transactions using Artificial Intelligence is very important to maintain consumer rights and security.

The development of information and communication technology facilitates transactions, including through e-commerce, but has the potential to present criminal acts of data theft and violations of user privacy. This research investigates the case of data leakage in the Tokopedia application in criminal law and corporate liability by Tokopedia. The analysis shows that Tokopedia can be criminally liable for its negligence in maintaining the security of personal data, such as the weakness of the data security system (encryption) and the lack of vigilance against hacker attacks. Tokopedia has several obligations in protecting users' personal data. This case shows the importance of corporate criminal liability and the company's obligation to protect users' personal data. Using the normative juridical method and statutory approach, primary data is obtained from the Tokopedia 2020 case study, while secondary data comes from primary and secondary legal sources. The results show that the Tokopedia data leak in 2020 is a criminal offense due to the negligence of PT Tokopedia, which is in accordance with the criminal law principle of Culpa Lata Unconscious. The Personal Data Protection Law emphasizes the responsibility of PT. Tokopedia in protecting personal data. Law enforcement needs to take firm action against the perpetrators of criminal acts to provide a deterrent effect.

Wayan Suka Negara S.E., Ak., M.Acc & Fin, BKP, merupakan pendiri dari Kantor Synergy Bali Consulting yang memiliki lebih dari 13 tahun pengalaman di bidang akuntansi dan perpajakan. Beliau merupakan lulusan dari Sekolah Tinggi Akuntansi Negara (STAN) di bidang akuntansi, melanjutkan kembali pendidikan di Univeritas Indonesia, tidak cukup sampai disana beliau kembali melanjutkan study-nya di University Adelaide Australia jurusan Akuntansi dan Keuangan. Dilihat dari pendidikan yang sudah di tempuh, beliau memiliki banyak pengalaman kerja baik dibidang akuntansi maupun perpajakan. Sejak tahun 2001 hingga 2005 beliau  bertugas sebagai Komplayer Saditor, tahun 2006 hingga 2008 beliau pernah bertugas di PPATK (Pusat Pelaporan dan Analisis Transaksi Keuangan) merupakan lembaga intelijen di bidang keuangan milik negara. Tahun 2012 hingga 2016 beliau juga sebagai partner di SWS Consulting (Kadek Sumadi & Rekan). Beliau juga pernah sebagai partner di Sopindo Consulting pada tahun 2016. Beliau memegang Sertifikat USKP B (Terdaftar Konsultan Pajak). Beliau  juga mengajar diberbagai perguruan tinggi di Denpasar. Sejak tahun 2016 menjadi instruktur di Yayasan Widya Dewata, yang bergerak di bidang pelatihan pajak seperti Brevet A / B dan keuangan yang bekerjasama dengan Universitas Udayana. Kantor Synergy Bali Consulting melayani konsultasi tentang masalah perpajakan tertentu yang sedang dihadapi oleh perusahaan. Hal ini untuk memberikan solusi terbaik untuk masalah pajak yang dihadapi perusahaan . Layanan ini dapat dilakukan melalui e-mail, fax, telepon, teleconference, atau pertemuan langsung dengan tim konsultan. Kami membuat perencanaan pajak untuk klien agar mencapai efisiensi pajak, mengurangi risiko sanksi / denda, dan untuk mengembangkan kebijakan pajak sejalan dengan kebijakan keuangan perusahaan secara umum tanpa melanggar peraturan perpajakan.

This article aims to examine the form of legal protection for buyers due to the implementation of legal regulations in Indonesia regarding cases of hidden defects in e-commerce transactions. This research is normative legal research with primary, secondary and tertiary legal materials. This research uses a legislative approach which will then be analyzed using the syllogism method with a deductive mindset. The results of this research show that internal legal protection is created by the parties themselves, if the business actor commits a breach of contract in the form of selling goods that are not in accordance with the agreement, this can result in internal protection not being fulfilled. Meanwhile, the UUPK and PP PSTE are a form of external legal protection because they are regulations that have been made by authorized officials to provide protection to weak parties from injustice.

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.