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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.

In the rapid digital era, electronic money is an efficient means of life, making every transaction easier, but there are certain obstacles. The purpose of this article is that the author wants to explain the existence of e-money in e-money transactions in a comprehensive way, so that the general public can know and understand about non-cash payment instruments. This article uses a qualitative approach Library Research (Literature). The results can be seen that electronic money affects a number of companies in Indonesia such as online transportation service companies Go-jek, Grab and banking companies, these large companies use e-money in their transaction activities. BI (Bank Indonesia) itself is still promoting the use and introduction of non-cash transactions through the use of e-money. And until now BI is trying to develop and improve the system and provisions of electronic financial transactions. However, there are several aspects that affect this activity, including aspects of infrastructure availability, social and cultural aspects. In this situation, both economic actors, the community and the government must participate in implementing non-cash socialization.

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.

Kepuasan merupakan faktor penting bagi suatu perusahaan baik yang bergerak di bidang dagang maupun jasa. Melalui perasaan konsumen berupa kesenangan maupun perbandingan antar produk, kepuasan konsumen dapat terukur. Tujuan penelitian ini adalah (1) untuk mengetahui dampak positif pembayaran biaya pendidikan di Yayasan Sekolah Albanna dan Yayasan Sekolah Anak Emas Denpasar Bali setelah menggunkan Sistem EduPay, (2) Untuk mengetahui cara Yayasan Sekolah Albanna dan Yayasan Sekolah Anak Emas Denpasar Bali menyelesaikan masalah pembayaran Sistem EduPay, (3) Untuk mengetahui kepuasan Yayasan Sekolah Albanna dan Yayasan Sekolah Anak Emas Denpasar Bali menggunakan Sistem EduPay. Jenis penelitian ini menggunakan pendekatan kualitatif dengan metode observasi, wawancara, dan dokumentasi. Subjek penelitian ini terdiri dari 22 informan yang dipilih dengan menggunakan teknik Purposive. Teknik analisis data yang digunakan meliputi: reduksi data, penyajian data, dan verifikasi. Adapun hasil dari penelitian tersebut adalah (1) Sistem EduPay efektif dan efisien dalam proses transaksi pembayaran dan pelaporan, (2) Dalam penyelesaian masalah, alur terstruktur dari Wali murid menyampaikan ke Staff Keuangan sekolah kemudian pihak lembaga akan koordinasi dengan pegawai BSM Denpasar, (3) Pengguna cukup puas dalam penggunaan Sistem EduPay untuk proses pembayaran biaya pendidikan sekolah.

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.

Aspek kehidupan dan perilaku masyarakat telah banyak berubah akibat dari perkembangan teknologi informasi yang begitu cepat. Aspek keuangan merupakan salah satu yang terpengaruh yang ditandai dengan telah dilakukannya transaksi jual beli menggunakan pembayaran digital (electronic payment). Hal tersebut dipicu oleh peningkatan kemampuan literasi keuangan masyarakat terutama genersai muda. Kabupatan Fakfak salah satu kabupaten yang termasuk dalam wilayah Provinsi Papua Barat diman Pemerintah Daerah terus mendorong masyarakat untuk beralih melakukan transaksi keuangan secara digital karena lebih cepat, mudah, aman, dan andal. Generasi Z telah terbiasa dengan informasi yang mudah diakses melalui internet dan memiliki kemampuan yang lebih dalam menggunakan teknologi informasi salah satunya dalam menggunakan transaksi pembayaran digital (E-payment). Penelitian ini bertujuan untuk memahami secara mendalam tentang preferensi penggunaan e-payment, kendala yang dihadapi, dan solusi yang diinginkan oleh konsumen Genresai Z. Penelitian ini menggunakan pendekatan kualitatif dengan wawancara mendalam sebagai metode utama pengumpulan data. Sampel penelitian terdiri dari konsumen Generasi Z yang beragam latar belakang, pengalaman, dan preferensi terkait penggunaan e-payment. Hasil penelitian menunjukkan bahwa preferensi penggunaan e-payment pada konsumen Generasi Z di Kabupaten Fakfak dipengaruhi oleh beberapa faktor. Kemudahan dan kecepatan dalam melakukan transaksi, kenyamanan serta fleksibilitas dalam pembayaran menjadi alasan utama dalam memilih e-payment.

Puskesmas Setiamekar adalah salah satu instansi pemerintahan yang bergerak di bidang jasa pelayanan kesehatan. Pada tanggal 1 Juli 2022, Puskesmas Setiamekar menjalankan Peraturan Bupati Bekasi nomor 68 tahun 2020 tentang tarif layanan pada pasien rawat jalan yang berobat ke puskesmas. Pada proses transaksi pembayaran tarif pelayanan rawat jalan pasien Puskesmas Setiamekar ditemukan masih dengan cara mencatat di buku kasir (manual), lalu petugas kasir melakukan rekapitulasi pendapatan tarif rawat jalan dan kemudian melaporkan hasil pendapatan tarif rawat jalan harian ke Bendahara Penerimaan BLUD. Tujuan penulisan tugas akhir ini adalah untuk membantu kasir pada saat melakukan pencataan pendapatan tarif dan mempermudah bendahara pendapatan BLUD untuk memperoleh laporan pendapatan tarif rawat jalan. Metode pengumpulan data dalam penyusunan tugas akhir adalah metode riset, wawancara dan studi pustaka. Metode pengembangan software yang digunakan yaitu dengan metode waterfall yang terdiri dari analisis kebutuhan software, desain, pengkodean dan pengujian. Sistem yang dibangun menyediakan fasilitas seperti pengaturan user, proses pembayaran tarif rawat jalan, pencetakan invoice dan laporan jurnal umum. Sistem informasi akuntansi yang dibangun ini diharapkan dapat memberikan kemudahan serta meningkatkan kinerja secara efektif dan efisien bagi penggunanya. Dan pengujian mengunakan sistemm menggunakan User Acepting Testing

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.

Akad murabahah seharusnya digunakan untuk transaksi jual-beli yang tujuannya konsumtif bagi nasabah, akan tetapi akad ini digunakan untuk pembiayaan modal usaha bagi nasabahnya. Tujuan dari penelitian untuk mengetahui penerapan akad murabahah untuk pembiayaan pembelian hewan Qurban dan Untuk mengetahui manfaat penerapan akad murabahah untuk pembiayaan pembelian hewan Qurban. Metode penelitian menggunakan jenis penelitian kualitatif dengan metode deskriptif. Adapun teknik pengumpulan data yang dilakukan yaitu observasi dan wawancara. Hasil penelitian menunjukkan bahwa BPRS Mitra Argo Usaha mengunakan akad murabahah bil wakalah. Dalam hal ini, BPRS Mitra Argo Usaha mewalahkan pembelian hewan Qurban, setelah barang secara prinsip menjadi milik bank, kemudian dilakukan akad murabahah dengan nasabah. Hal ini sesuai dengan Fatwa Dewan Syariah Nasional Nomor 04/DSN-MUI/IV/2000. Dengan menggunakan produk iB-Murabahah BPRS Mitra Argo Usaha, nasabah akan merasa tentram dan tenang karena dengan pembiayaan ini nasabah dapat terhindar dari transaksi ribawi, proses persetujuan pembiayaan cukup mudah dan cepat, selain itu nasabah juga dapat memilih langsung hewan Qurban yang diinginkan karena BPRS Mitra Argo Usaha menggunakan akad murabahah.

Studi ini merupakan analisis mendalam tentang pengelolaan kelapa sawit dengan fokus pada produksi bibit berkualitas unggul dan peningkatan hasil produksi tandan buah segar (TBS) dengan menerapkan pendekatan ekonomi islam. Kasus yang disilidiki adalah pusat penelitian kelapa sawit marihat pematang siantar. Pemilihan bibit yang sesuai dengan prinsip prinsip islam telah menjadi perhatian utama dalam penelitian ini. Ini mencakup aspek kualitas bibit, transparansi dalam transaksi bibit dan aspek keadilan dalam distribusi bibit kelapa petani dan penguasaha kelapa sawit. Selain itu, studi ini juga mengesplorasi penggunaan sumber daya yang berkelanjutan dalam konteks perkebunan kelapa sawit. Ini termasuk pemilihan varietas kelapa sawit yang tahan terhadap hama dan penyakit serta penggunaan pupuk untuk menjaga keberlanjutan lingkungan. Praktik praktik terbaik untuk meningkatkan hasil produksi TBS juga telah diidentifikasi dengan penekanan pada pemeliharaan yang berkualitas, teknologi berkelanjutan dan pelatihan bagi pekerja. Hasil studi ini memberikan wawasan penting tentang bagaimana industri kelapa sawit dapat dijalankan dengan mempertimbangkan nilai nilai ekonomi islam , menciptakan keberlanjutan ekonomi dan lingkungan serta mengedepankan aspek keadilan dan transparansi dalam semua aspek pengelolaannya.