Publication Search

Artificial intelligence (AI) is currently a rapidly developing technology in all fields, particularly in finance and the military. This study aims to examine the application of Artificial Intelligence (AI) technology to support financial report analysis and internal control within Indonesian Navy (TNI AL) work units. Along with the development of information technology, AI has the potential to provide innovative solutions to improve efficiency, accuracy, and transparency in state financial management, particularly in a military environment that demands high accountability. The research method used was descriptive qualitative with a case study approach in several work units within the Indonesian Navy. Data were obtained through interviews, observations, and a review of relevant documents and literature. The results indicate that the use of AI, such as machine learning and data analytics, can identify unusual financial transaction patterns, predict potential irregularities, and improve the effectiveness of internal oversight. However, the implementation of this technology still faces challenges, such as limited digital infrastructure, the need for human resource training, and the need for policies that support sustainable digital transformation. This study recommends the gradual and strategic integration of AI as part of the reform of the Indonesian Navy's financial management system.

The rapid advancement of digital technology has fundamentally transformed civil legal interactions, making electronic documents such as instant messages, online transactions, and digital contracts primary forms of evidence in many civil disputes. However, their admissibility in judicial proceedings remains fraught with challenges concerning formal and material validity. This study aims to identify juridical and technical obstacles in digital evidence and to formulate an ideal model for civil procedural law that ensures reliable electronic proof. A normative-juridical approach with qualitative analysis was employed, combining doctrinal research through legislative review, jurisprudence, and scholarly literature with case studies of court decisions involving electronic evidence, particularly in divorce disputes. The findings reveal that inconsistent judicial treatment stems from the absence of specific procedural rules in Indonesia’s civil procedure framework still rooted in colonial-era HIR and RBg alongside limited digital infrastructure and low technological literacy among judicial actors. In response, the study proposes an integrated legal construction model featuring explicit provisions in the upcoming Civil Procedure Code, adoption of the functional equivalence principle, institutionalization of digital forensic experts in litigation, and procedural safeguards for vulnerable parties. The research concludes that only through holistic reform of the evidentiary paradigm can Indonesia’s civil justice system guarantee fairness, legal certainty, and relevance in the digital era.

The development of e-commerce and social commerce has driven significant changes in student shopping behaviour, including at FEB UNDARIS. Ease of access, digital promotions, and the influence of social media have led students to shop online more frequently, even impulsively. This study aims to analyse how attitudes, subjective norms, and perceived behavioural control interact in shaping students' online shopping behaviour using the Theory of Planned Behaviour (TPB) framework. This study uses a descriptive qualitative method with in-depth interviews with ten students who actively shop online. The data were analysed to understand the experiences, perceptions, and social factors that influence their decisions in digital transactions. The results show that positive attitudes towards efficiency and promotions, social pressure from friends and influencers, and high perceived behavioural control due to technological convenience work simultaneously to reinforce online shopping intentions and actions. These three TPB components support each other and trigger increasingly impulsive consumption patterns in the digital environment.

The rapid advancement of digital technology has significantly transformed the economic landscape, particularly in payment systems that are shifting from conventional cash transactions to the use of Electronic Money (E-Money). E-Money has become increasingly popular due to the convenience it offers, allowing users to conduct transactions anytime and anywhere without the need to carry physical cash. As this payment innovation continues to expand, it is essential to examine whether its mechanisms comply with Islamic principles, given that the use of E-Money is closely related to the values of muamalah in Islam. This study aims to identify the underlying contractual structure (akad) governing Mandiri E-Money transactions and to assess its conformity with sharia principles. It further analyzes the potential presence of gharar, riba, or maisir within the top-up and transaction processes, as well as the sharia mitigation mechanisms that may be applied. The research employs a normative approach based on classical and contemporary Islamic legal theory, supported by observational analysis of Mandiri E-Money practices. Data were analyzed qualitatively using a descriptive method and maqashid al-shariah reasoning. The findings indicate that the use of Mandiri E-Money does not involve elements of riba, gharar, or maisir, and therefore does not deviate from sharia principles. These potential risks were examined through fiqh legal maxims and DSN-MUI fatwas to ensure comprehensive sharia compliance.

This study aims to analyze the effect of using the Quick Response Code Indonesian Standard (QRIS) on improving financial inclusion among Micro, Small, and Medium Enterprises (MSMEs) in North Toraja Regency. The research is motivated by the rapid development of digital payment systems, which have not been optimally adopted by MSMEs in tourism areas. QRIS, as a non-cash payment innovation, is expected to expand access tofinancial services, enhance transaction efficiency, and encourage MSMEs’ participation in the formal financial system. This study employs a quantitative approach using a survey method involving 35 handicraft MSMEs in the Ke’te Kesu’ tourism area, selected through a saturated sampling technique. Data were collected using a five-point Likert scale questionnaire and analyzed with SPSS version 25 through validity and reliability tests, descriptive analysis, classical assumption tests, and simple linear regression. The results indicate that QRIS usage has a positive and significant effect on financial inclusion, with a correlation coefficient (R) of 0.758 and a coefficient of determination (R²) of 0.575. The t-test shows a significance value of < 0.05. These findings support the Financial Deepening theory and the financial inclusion concept, which emphasize access, affordability, and usage of financial services. Thus, QRIS serves as an important instrument in promoting digital transformation and enhancing financial inclusion among MSMEs in North Toraja Regency.

This study aims to examine the influence of shopping lifestyle, hedonic shopping value, and e-wallet on impulsive buying behavior among students of the Management Study Program at the Faculty of Economics, Universitas Kristen Indonesia Toraja. This research is quantitative in nature, using multiple linear regression analysis. The sample consisted of 80 respondents, determined using Slovin's formula and purposive sampling technique as the basis for selecting respondents deemed relevant to the research objectives. The results of the study indicate that, partially, shopping lifestyle significantly influences impulsive buying with a t-value of 3.608 and sig = 0.001, hedonic shopping value significantly influences impulsive buying with a t-value of 2.186 and sig = 0.032, and e-wallet significantly influences impulsive buying with a t-value of 3.043 and sig = 0.003. Simultaneously, all three independent variables significantly affect impulsive buying, with a significance value of 0.000 < 0.05. The coefficient of determination (R2) value of 0.223 indicates that the three independent variables explain 22.3% of the variation in impulsive buying behavior, while the remaining 77.7% is explained by other factors not investigated in this study. These findings suggest that shopping lifestyle, the value gained from shopping, and the convenience of digital transactions through e-wallets are triggers for unplanned buying behavior.

This study aims to analyze the influence of lifestyle and transaction convenience on the decision of Management students at the Indonesian Christian University (UKI) Toraja to use QRIS. The research employed a quantitative approach with a sample of 82 students from the 2022 cohort, selected using purposive sampling. The collected data were analyzed using multiple linear regression to examine the effect of the independent variables on the decision to use QRIS. The results indicate that, partially, lifestyle has a positive and significant effect on the decision to use QRIS. The same applies to transaction convenience, which significantly encourages students to adopt this digital payment system. Simultaneously, both variables were also found to have a significant influence on the decision to use QRIS, with a coefficient of determination of 0.504. This indicates that 50.4% of the variation in students’ decisions to use QRIS can be explained by lifestyle and transaction convenience, while the remaining portion is influenced by other factors beyond this study. In conclusion, the adoption of QRIS by students is driven by a lifestyle that is adaptive to new technology and reinforced by their perception of the efficiency and practicality offered by this digital payment system. This study provides valuable insights for developing strategies to educate and promote QRIS among students.

In recent years, there have been more and more cases of misuse of social media accounts, especially Instagram, through hacking carried out by individuals for illegal purposes. These hacks often involve using the victim's account for fraudulent actions, such as requesting money via the direct messaging feature to the account's followers. This problem raises a number of legal questions, including how the law regulates hacking and fraud on social media platforms such as Instagram, as well as the types of criminal sanctions that can be imposed on perpetrators. This research uses a normative legal approach to analyze existing regulations, especially the Information and Electronic Transactions Law (UU ITE). Based on the ITE Law, hacking is defined as an illegal activity to access, take or transfer electronic system data without permission, which can be subject to criminal penalties in the form of imprisonment and/or fines. In addition, if hacking is followed by fraud, the perpetrator can be charged with additional articles related to fraud as regulated in the Criminal Code (KUHP). This research also highlights the important role of social media organizers in protecting users through developing security features such as data verification. It is hoped that the results of this research can contribute to strengthening legal protection for social media users in the digital era.

Research on business negotiation is becoming increasingly relevant amid the dynamics of globalization, digitalization, and intense competition that require organizations to have adaptive communication and collaboration strategies. Negotiation no longer serves only as a means of reaching agreement, but also as a strategic mechanism for creating added value, building long-term relationships, and mitigating business risks. This study aims to systematically examine the definitions, principles, functions, and objectives of negotiation based on international and national academic literature from 2015 to 2025. The research approach uses a Systematic Literature Review (SLR) to identify conceptual patterns, research trends, and developments in negotiation theory. The results of the study show that modern negotiation emphasizes the creation of shared value through an integrative approach, strengthening communication, and utilizing digital technology in the decision-making process. In addition, differences in orientation were found between Western negotiation, which is more transactional, and the Indonesian context, which emphasizes relationship harmony and sustainable collaboration. This study provides a theoretical contribution in the form of a comprehensive mapping of the development of the concept of negotiation, as well as practical contributions for business actors in designing effective, adaptive negotiation strategies that are relevant to contemporary business needs.

This research has a purpose to determine the effect of online transaction security on purchasing decisions through the Shopee application. The respondents consisted of 74 students from the Digital Business Study Program at Universitas Amikom Purwokerto who actively use Shopee. This research employed a quantitative descriptive method with simple linear regression analysis. The results indicate that online transaction security has a positive and significant effect on purchasing decisions, with a regression coefficient of 0.887 and a significance value of 0.000. The coefficient of determination of 35.2% shows that transaction security contributes to purchasing decisions, while the remaining percentage is influenced by other factors. The higher the level of security perceived by consumers during online transactions, the greater the likelihood of making a purchase. These findings highlight the importance of improving security systems and information transparency on e-commerce platforms such as Shopee to create a safe, comfortable, and trustworthy shopping experience for users.

This study aims to develop and implement a web-based Library Information System as a means to enhance literacy within the Kampoeng Baca Pelangi (KBP) Community. The system is designed to simplify library data management processes that were previously performed manually, including book cataloging, member registration, borrowing, returning, and the generation of operational reports. The development process follows the Waterfall method, starting from requirement analysis, system design, implementation, up to system testing. The results indicate that the system successfully meets the primary needs of the library administrators, based on feasibility testing involving internal KBP respondents. Evaluation through a Likert-scale questionnaire produced a score of 94%, indicating that the system falls into the “Highly Feasible” category for use. Features such as book data management, borrowing/return transaction processing, collection search, and report generation are proven to enhance the efficiency and accuracy of library operations.

The rapid rise of Indonesia’s digital economy is changing how people participate as citizens and how their consumer rights are protected. This study explores the legal dimensions of digital citizenship through a normative juridical review of the Consumer Protection Law, the Electronic Information and Transactions Law, and the Personal Data Protection Law. Although these laws provide basic safeguards, significant problems remain such as data privacy violations, unclear algorithmic practices, cross-border legal barriers, and deceptive online advertising. Low public legal awareness and the absence of a unified dispute-resolution system further leave consumers vulnerable to powerful global digital platforms. The study argues that stronger protection requires embedding digital citizenship principles into Indonesia’s legal framework, harmonizing national rules with international standards, enhancing platform oversight, and improving digital literacy. In conclusion, a flexible and forward-looking legal approach is crucial to making consumer protection a core part of digital citizenship and ensuring public trust and human rights in the digital era.

The mentoring program was implemented to address issues related to the low practice of financial recordkeeping and the suboptimal utilization of digital marketing among Aisyah Laundry MSMEs in Dusun Gatak. The objective of this activity was to implement a simple financial recording system, build a basic understanding of the separation between personal and business finances, and introduce digital marketing strategies aimed at enhancing business management effectiveness. The methods employed included a participatory approach through initial condition observation, socialization of the benefits of recordkeeping, training in the use of simple bookkeeping formats, digital content training, and outcome evaluation. The results demonstrated a significant improvement in the regularity of daily transaction recording, administrative skills, and the establishment of a more systematic financial management pattern. In the marketing aspect, activation of the business’s Instagram account contributed to expanded service information outreach, increased customer interest, and a shift in the business owner's perspective regarding the importance of digital media. These findings affirm that hands-on mentoring is effective in improving financial and digital literacy among MSMEs and in encouraging sustainable changes in business behavior.

Financial decision-making among university students has become a critical issue in the digital era, requiring adequate financial literacy and adaptive skills. This study aims to explore how students at Lampung Uni-versity make financial decisions by examining three main factors: financial literacy, peer influence, and digital transformation. A qualitative phenomenological approach was employed to capture students’ subjective experiences regarding their thought processes, considerations, and social dynamics influencing financial choices. Data were collected through in-depth interviews with participants selected using purposive random sampling and analyzed using thematic coding with NVivo 12 Pro software. The findings indicate that financial literacy serves as a cognitive foundation, enabling students to assess risks, prioritize ex-penditures, and develop basic financial management strategies. Peer influence affects financial decisions through social norms, social comparisons, and peer recommendations. Meanwhile, digital transformation facilitates access to information, accelerates transactions, and shapes new consumption and investment patterns among students. The interaction of these three factors contributes to the formation of com-prehensive financial awareness. This study provides insights for enhancing financial education and promoting rational financial behaviors among young adults.

This study aims to assess the quality of financial reporting at the Arda Jaya Diesel car repair shop on Jalan Dg Hayo Antang 3. The data used are numerical data or quantitative methods. The study was conducted by collecting data from the repair shop's financial reports, such as revenue, expenses, debt, inventory, and fixed assets. The assessment was carried out by examining whether the repair shop has followed accounting principles, how to record transactions, and whether the profit and loss statements and balance sheets are accurate and reliable. The method used is a case study supported by interviews and direct observations at the repair shop. The results show that many repair shops still record their finances simply and do not follow proper accounting standards. Therefore, financial reports need to be improved to assist business decision-making and meet the reporting needs of external parties such as creditors and investors.

Effective collaboration is a strategic imperative for contemporary organizations, yet its success hinges critically on team dynamics and underlying psychological factors like Trust and Psychological Safety. The purpose of this Systematic Literature Review (SLR) was to synthesize empirical research published between 2020 and 2025 to clarify how these psychological factors influence collaboration and team performance. Following the PRISMA guidelines, a rigorous search on Google Scholar using keywords such as "team performance," "psychological factors," and "collaboration" resulted in the final inclusion of 15 articles for in-depth synthesis. Findings confirm that Trust is the most vital psychological construct, acting as a crucial mediator: it successfully transmits the positive effects of Transactional Leadership on employee performance and, conversely, mediates the detrimental effect of Toxic Leadership leading to Employee Silence. Leadership Soft Skills and Emotional Intelligence are identified as primary antecedents that build perceived trustworthiness, which, in turn, significantly reduces Turnover Intention. The review also highlights emerging contexts: trust is now influenced by Agent-Related Factors in Human-AI Teams (HATs), and unconventional factors like Corporate Comedy are found to positively contribute to Group Cohesion. However, contradictory findings regarding trust's role in Knowledge Sharing suggest a significant research gap. This SLR concludes that building psychological capital is fundamental to effective collaboration and recommends that future research utilize Structural Equation Modeling (SEM) to validate conceptual frameworks and employ mixed-methods approaches to resolve contextual conflicts within the literature.

This study aims to analyze the development of debit card, credit card, and e-money usage and inflation in Indonesia, while also examining the effect of these three payment instruments on inflation from January 2015 to July 2025. The method used is the Error Correction Model (ECM) with the help of Eviews 12 software, while data was obtained from Bank Indonesia (BI) and the Central Statistics Agency (BPS). The results show that in the long term, debit cards do not have a significant impact on inflation. Conversely, credit cards have a positive and significant impact, indicating that increased credit card usage can drive up inflation. On the other hand, e-money has a negative and significant effect on inflation in the long term, so that increased e-money transactions actually tend to suppress inflation. In the short term, these three payment instruments—debit cards, credit cards, and e-money—do not show a significant impact on inflation in Indonesia. These findings provide insight into the dynamics of non-cash payment instruments and provide assurance regarding price stability.

This study discusses the application of the law to the alleged facilitation of online gambling transactions by PT Espay Debit Indonesia Koe (DANA), which allegedly distributed funds of IDR 5.37 trillion in illegal activities. This case is in the spotlight because it shows the weakness of the digital financial supervision system in Indonesia and raises questions about the limits and forms of legal accountability of fintech operators in preventing misuse of services. The research method used is normative juridical with a descriptive qualitative approach, using primary, secondary, and tertiary legal materials to analyze applicable regulations and supervisory practices. The results of the study show that although DANA does not directly commit a criminal act of gambling, negligence in implementing transaction supervision mechanisms, including monitoring suspicious transaction patterns, can give rise to certain forms of legal liability. These findings underscore the importance of prudence and compliance with anti-money laundering regulations in fintech operations. This study recommends strengthening fintech regulations, implementing stricter Know Your Customer (KYC), increasing synergy between OJK, PPATK, and the Police, and establishing a more integrated and responsive digital transaction supervision system to prevent similar crimes in the future.

This study aims to analyze the influence of transactional leadership, servant leadership, and work integrity on employee performance at PT. Istana Argo Kartika (Sanken) Surabaya Branch. The research applies a quantitative approach with an associative design to examine the relationships among variables. The population consists of all permanent employees, and because the total number is limited, a saturated sampling technique was used so that every employee could serve as a respondent. Data were collected through structured questionnaires and later analyzed using multiple linear regression to determine both partial and simultaneous effects. The findings reveal that transactional leadership, servant leadership, and work integrity each have a positive and significant impact on employee performance when tested individually. In addition, the combined influence of all three variables also shows a significant contribution to overall performance levels. These results suggest that firm direction, supportive service-oriented leadership, and strong adherence to integrity can effectively improve employee outcomes. Therefore, this study is expected to provide useful insights for management in designing leadership development programs and strengthening human resource strategies.

This study aims to analyze traders’ perceptions and behaviors toward the implementation of sharia principles in Islamic banking products and services. A descriptive qualitative approach was employed, involving traders at Parung Market selected through purposive sampling. Data were obtained through in depth interviews, observations, and documentation, then analyzed using thematic analysis through coding, categorization, and pattern identification. The findings reveal that most traders hold positive perceptions of core Islamic banking values such as fairness, transparency, and the prohibition of usury. However, their understanding of sharia contracts varies and is not fully comprehensive. Despite these positive perceptions, actual behavior does not always align, as traders often prefer conventional banks for business transactions requiring speed, efficiency, and more reliable digital services. This indicates a clear gap between religious intentions and economic practices, commonly referred to as the intention behavior gap. The study concludes that improving Islamic financial literacy, strengthening digital service innovation, and enhancing service quality are essential to promoting wider adoption of Islamic banking products.