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The advancement of information technology has encouraged organizations to transform their data management practices, including those within the electrical power sector. PT PLN (Persero) UP3 Lubuk Pakam previously utilized Google Sheets to store and manage electrical energy loss data. However, this approach posed data security risks, as the files could be accessed and modified by unauthorized individuals. To overcome these limitations, this study developed a web-based information system specifically designed for the Electricity Energy Transaction Division (TEL) to replace Google Sheets as a platform for managing energy loss data. The proposed web application integrates a Role-Based Access Control (RBAC) mechanism, ensuring that only administrators are authorized to input, edit, or delete data, while other users can only view validated records. Furthermore, the system incorporates interactive data visualization through real-time charts, facilitating effective monitoring and analysis of electrical energy losses. The implementation of this system is expected to enhance data security, accuracy, and management efficiency within the TEL Division of PT PLN UP3 Lubuk Pakam.  

The digital transformation of payment systems has become essential for micro, small, and medium enterprises (MSMEs) to improve transaction efficiency and expand market accessibility. This community service program was conducted to introduce and implement the use of QRIS through the Dana Bisnis application for four MSMEs located in the Makam Raja-Raja Imogiri tourism area Yogyakarta : Warung Wahyu, Warmindo Babe, Warung Pecel Bu Yani, and Warung Pecel Bu Elti. Initially, all MSMEs relied solely on cash transactions, leading to difficulties in financial recording and limited access to digital financial services. The program consisted of several stages, including on-site surveys, problem identification, explanation of digital payment benefits, training on QRIS registration and usage, and continuous assistance during the transition process. The results indicate a significant improvement in MSMEs’ understanding of digital payment systems and a gradual shift towards non-cash transactions. Evaluation findings show that approximately 60% of daily transactions were conducted via QRIS, and business owners reported benefits such as simplified bookkeeping, faster payment processing, and enhanced transaction security. This program demonstrates that QRIS-based digital payment systems can be effectively implemented in traditional MSMEs through proper mentoring and hands-on guidance. The initiative also plays a strategic role in promoting financial inclusion and strengthening MSME competitiveness in tourism areas. Continued efforts remain necessary, particularly in enhancing digital literacy and expanding access to supporting technology to ensure equitable adoption of digital payment systems.

This research aims to throughly explore the differentiation strategy model implemented by the small-medium enterprise (SME) grocery store of  "Yussandi Komunika," in integrating digital transaction services such as prepaid credits, electricity tokens, and e-wallet top-ups, as an effort to create a competitive advantage. The background of the problem is driven by the highly competitive conditions in densely populated areas, where traditional grocery stores are compelled to transform in order to maintain their business relevance.Digital service innovation, presented through an adaptive and user-focused platform, has proven to be a core competency that is difficult to imitate and rare, simultaneously providing a sustainable competitive advantage. This innovation not only addresses the challenges of densely populated conditions but also establishes a new standard for efficiency and customer experience in a competitive market.The effective differentiation model for multi-service grocery stores in highly competitive areas is not solely based on price, but rather on a combination of services and the quality of interpersonal service. The store transforms into a "mini service point" offering one-stop shopping convenience for customers. The main differentiation strategies identified include: (1) Core Service Differentiation (offering comprehensive PPOB (Payment Point Online Banking) services and e-wallet balance availability), (2) Personnel Differentiation (quality of communication and speed of friendly service), and (3) Image Differentiation (creating a perception as a trustworthy and modern store).  

The growth of digital transactions has made it easier for people to buy goods or services, including concert tickets. However, this convenience also increases the risk of fraud, especially through social media. The case of Golden Disc Award (GDA) 2024 ticket fraud on Twitter shows a systematic modus operandi, such as the use of fake accounts and identities, suspiciously cheap ticket prices, and the transfer of communication to private platforms. Victims suffer material and psychological losses, while perpetrators often disappear after receiving payment. Legally, these actions violate Article 378 of the Criminal Code, the Electronic Information and Transactions Law, and consumer rights as stipulated in the Consumer Protection Law (UUPK). This study emphasizes the importance of consumer protection in digital transactions, strengthening regulations, and improving public digital literacy to prevent fraudulent practices. Collaboration between the government, law enforcement agencies, concert organizers, digital platforms, and consumers is key to improving the security of online transactions.

This study ims to analyze the implementation of a real-time inventory management system, identify challenges in the current inventory process, and provide appropriate solutions. Based on observations, inventory data management at PT. Tirta Investama still relies on manual and semi-computerized methods, resulting in inventory discrepancies, delays in information updates, difficulties in real-time monitoring, and inefficiencies in report generation and distribution processes. This research employed Library Research and Field Research methods. The system involves two user roles, namely Supervisors and Checkers. Supervisors are responsible for managing products, incoming and outgoing goods, transactions, and user accounts, while Checkers verify document consistency for goods processing activities. The system was developed using PHP Native and MariaDB version 10.4.27. The implementation of this system is expected to improve inventory monitoring in real time, enhance data accuracy, minimize recording errors, support faster decision-making in procurement and distribution activities, and facilitate more efficient report generation.

This study examines the inconsistency of merger and acquisition (M&A) impacts on financial ratio performance across sectors and evaluation methods. This literature review synthesizes ten empirical studies published between 2022 and 2025, focusing on financial indicators before and after M&A transactions. The findings show that the effect of M&A on financial performance varies widely depending on the industry context, time horizon, and analytical technique used. Studies in the technology and telecommunication sectors demonstrate significant improvements in profitability and operational efficiency, while research involving manufacturing and non-financial firms commonly reports insignificant changes in key ratios such as current ratio, total asset turnover, return on assets, and return on equity. Methodological differences also influence the reported outcomes, where long-term observations and comparative statistical testing tend to reveal a more pronounced financial impact compared to short-term assessment. These results indicate that M&A does not uniformly drive financial improvement and its success depends on post-integration strategy, sector dynamics, and measurement design. This study highlights the necessity of standardized evaluation frameworks to ensure more reliable performance interpretation in future M&A research.

The Marketing Mix strategy is a combination of various marketing elements that include product, price, distribution place, and promotion. The Marketing Mix strategy, also known as the marketing mix is a concept in marketing that explains four main elements that must be managed in an integrated manner to achieve marketing objectives. In general practice, the using of QRIS is a payment standard using a QR code developed by Bank Indonesia and the Indonesian Payment System Association to simplify and accelerate digital transactions. Through VOSviewer analysis, the implementation of QRIS can have a positive impact on the operations and business performance of MSMEs, and the marketing mix strategy in the context of business digitalization becomes an important approach to maintaining MSME competitiveness. The results of the VOSviewer visual map analysis and the review of previous State of the Art research indicate that most existing studies still focus on aspects of QRIS adoption and transaction efficiency alone. These studies generally highlight how digital payment system is able to  improve the speed, security, and convenience of transactions but have not yet widely linked them directly to marketing mix strategies and consumer purchasing decisions. This indicates a research gap in understanding the role of QRIS is not only as a transaction tool but also as part of the marketing strategy that influences consumer behaviour.

This study aims to describe the perspectives of economic actors regarding the importance of money in daily interactions and transactions. Money, as a medium of exchange, not only facilitates the transfer of goods and services but also shapes more efficient and structured economic behavior. In everyday activities, economic actors view money as an instrument that provides value certainty, transactional convenience, and flexibility in managing needs and expenditures. The role of money is also understood as a factor influencing socio-economic relationships, as interactions between individuals are often grounded in transactional processes that require trust and universally accepted exchange values. Furthermore, the development of payment technologies has broadened economic actors’ understanding of money, especially within the context of digitalized transactions. This study illustrates that money is not merely a transactional tool but also a crucial element in shaping the socio-economic dynamics of modern society. The findings are expected to contribute to microeconomic discussions related to how economic actors utilize money as a fundamental instrument in daily economic activities.

This study aims to analyze the quality of notarial services in the drafting of sale and purchase deeds at the Office of Notary–PPAT Pramudita Kartikasari, S.H., M.Kn., with a focus on factors influencing client satisfaction. The research background is grounded in the essential role of notaries in ensuring legal certainty in land transactions, which requires services that are prompt, transparent, and professional. The research employed a descriptive qualitative approach through in-depth interviews, observation, and documentation, analyzed using Miles and Huberman’s interactive model. The findings indicate that service quality can be explained through the five SERVQUAL dimensions. In terms of tangibles, physical facilities were considered adequate, although the waiting area and technological equipment remained limited. The reliability dimension showed that deeds produced were legally valid and accurate, yet completion time was not always consistent. Responsiveness was generally satisfactory, though online responses were less prompt. Assurance emerged as the main strength, as the notary was able to provide legal certainty, clear explanations, and professional conduct, while empathy was reflected through attentiveness, flexibility, and personalized care for clients. Assurance and empathy were found to be dominant in enhancing satisfaction, whereas tangibles, reliability, and responsiveness require improvement. The study implies the need for facility improvements, better time management, and standardized communication, while maintaining legal certainty and empathy as the core values of notarial service.

The main objective of this study is to examine whether agreements reached in electronic transactions through online shopping platforms comply with the fundamental principles of contract law. The principles tested include the principle of freedom of contract, the principle of consensualism, the principle of pacta sunt servanda, and the principle of good faith. In addition, this study also aims to understand the legal protection framework for consumers in the context of digital transactions. The methodology applied in this study is normative law, using an approach that focuses on legislation and a conceptual approach. The legal material used consists of primary, secondary, and tertiary legal materials. The collection of legal material was carried out through a literature study, which was then analyzed using deductive logic.Based on the results of the research and data analysis, it was concluded that agreements formed in electronic transactions through online shopping sites have fulfilled the principles of freedom of contract, consensualism, pacta sunt servanda, and good faith. Legal protection for consumers in e-commerce transactions has been adequately provided through the regulation of Law Number 11 of 2008 concerning Electronic Information and Transactions and Law Number 8 of 1999 concerning Consumer Protection.

This community service program aims to enhance the English communication skills of strawberry farmers in Pancasari Village, Sukasada District, Buleleng Regency, as an effort to strengthen tourism competitiveness through agrotourism. The activity was carried out through practical English training using a participatory and context-based approach that reflects the farmers’ real communication needs. The training consisted of two main stages: a classroom session employing the role-play method and a field practice session held directly at the strawberry farm with the involvement of local tourists and student assistants. The training materials covered daily expressions commonly used in interactions with visitors, including greetings, product explanation, offering activities, and basic transaction language. The primary learning media were a bilingual communication booklet and situational training modules, both developed from the results of a prior needs analysis. The evaluation results showed a significant improvement in the participants’ English communication abilities. Based on the pre-test and post-test results, the average improvement reached 43%, particularly in speaking confidence, vocabulary mastery, and fluency. Participants also demonstrated increased enthusiasm and professionalism when interacting with tourists in English. This program proves that practical and role-play–based training is effective in developing both linguistic competence and communicative confidence among local farmers. It also strengthens their role as tourism actors who contribute to the sustainable development of the Pancasari agrotourism area.

The advancement of Artificial Intelligence (AI) technology has generated significant benefits while simultaneously creating new opportunities for cyber-based sexual offenses, particularly through deepfake technology, which enables the manipulation of a person's face into pornographic content without consent. This study examines criminal liability for perpetrators of AI-based sexual harassment and legal protection for victims in deepfake pornography cases, focusing on a case involving a student at Udayana University, Bali. This research employs a normative legal method by analyzing primary, secondary, and tertiary legal materials. The findings indicate that although Indonesian law does not yet explicitly regulate deepfake technology, perpetrators can still be prosecuted under the Electronic Information and Transactions Law, Pornography Law, Sexual Violence Law, and the new Criminal Code. Criminal intent is established through the deliberate manipulation, creation, and dissemination of non- consensual sexual content. Furthermore, victims are entitled to legal protection, including psychological recovery, privacy rights, restitution, and content removal. This study highlights the urgency of developing specific regulations addressing AI-related sexual crimes, enhancing forensic digital capabilities, and strengthening victim-centered protection mechanisms. The research contributes to the legal discourse on emerging digital crimes and emphasizes the need for adaptive legal frameworks in the AI era.  

Digital transformation is reshaping the way economic value is created, exchanged, and governed across borders. This study aims to analyze how digital transformation redefines the paradigm of business law in the era of globalization, as well as the interaction between business law and global regulatory politics in responding to the challenges of the digital economy. A normative legal approach is employed, grounded in the analysis of digital business law regulations within the global political-economic system. Data is collected through literature review of statutory frameworks, international policy instruments, and scholarly works. The findings reveal that digital transformation not only changes how transactions are conducted, but also reconfigures the locus of economic power through the control of data, algorithms, and digital platform infrastructure. Consequently, the legal paradigm shifts from merely regulating market actors’ behavior to designing a digital justice architecture that emphasizes accountability, algorithmic transparency, interoperability, and contestability. At the global level, the interaction between business law and digital regulatory politics reflects ongoing tensions between market openness and data sovereignty producing regulatory pluralism while simultaneously encouraging convergence toward principles of fair, adaptive, and responsive digital governance. This study concludes that business law in the digital era must serve not only as a regulatoryinstrument governing transactions, but as an architect of the global economic order one that safeguards innovative growth without compromising market fairness and fundamental rights, while enabling the strengthening of adaptive national regulatory frameworks aligned with evolving global dynamics.

This study aims to analyze the SWOT of the application of the Quick Response Indonesian Standard (QRIS) in deepening the understanding of financial management in micro business actors in the food sector in Tropodo, Sidoarjo. The method used is qualitative descriptive with case studies, through in-depth interviews with five business actors who have adopted QRIS. The data was analyzed using source triangulation to ensure the validity of the findings. The results of the study show that QRIS provides strength in the form of ease of transactions, automatic recording, cash flow transparency, and increased consumer competitiveness. Weaknesses that arise include delays in disbursement of funds, deduction fees, mixing business funds with personal funds, and lack of understanding of advanced features. From the external side, opportunities are reflected in the trend of cashless society, digital financial literacy, integration with supporting applications, and the expansion of the cashless payment ecosystem. Meanwhile, threats include network disruptions, security risks, reliance on service providers, and potential data leaks. Overall, QRIS not only acts as a means of payment, but also as a strategic instrument for MSME financial governance. Therefore, it is important to increase financial literacy and infrastructure support so that the benefits of QRIS can be optimized.

This study aims to determine (1) the forms of legal protection that exist in Indonesia in protecting children from negative visual and verbal content in online games, and (2) the legal responsibility of online game electronic system organizers for exposure to negative visual and verbal content in children. The type of research used is normative juridical with a statutory and conceptual approach. The data used are secondary data obtained through document studies, with qualitative descriptive analysis techniques. The results of the study show that legal protection for children from negative visual and verbal impacts in online games is regulated through various regulations, including Law Number 35 of 2014 concerning Child Protection, Law Number 11 of 2008 concerning Electronic Information and Transactions, Government Regulation Number 71 of 2019 concerning the Implementation of Electronic Systems and Transactions, and Regulation of the Minister of Communication and Information Technology Number 5 of 2021 and Number 2 of 2024. However, its implementation still faces obstacles such as weak age verification, non-objective independent classification, and easily circumvented language filtering. The legal responsibility of online game electronic system organizers for negative visual and verbal content on children can result in administrative or criminal sanctions, according to the Child Protection Law and iRegulation of ithe Minister iof Communication and Information Technology Number 5 of 2021.

This study analyzes the implementation of the murabahah contract in resolving Non-Performing Financing (NPF) for micro-enterprises through collateral auction at the Bank Syariah Indonesia (BSI) Ahmad Yani Branch Office, Area Bandung Raya. The primary objective is to analyze the conformity of the auction process with comprehensive Sharia principles (fiqih muamalah), particularly focusing on the final stage of debt resolution. Employing a qualitative-descriptive method, data was gathered through literature review and direct interviews with personnel from the bank's collection and recovery department. The findings indicate that the NPF resolution procedure is conducted systematically and ethically, beginning with warnings, mediation, and intensive restructuring efforts, such as rescheduling and reconditioning, in line with the spirit of ta'awun and Fatwa DSN MUI No. 48/2005. The auction is only performed as a final, likuidatif resort when the customer is non-cooperative or entirely unable to pay after all 3R attempts have failed. Crucially, the process generally aligns with positive regulations and Sharia provisions, including the transparent process of Muzayyadah through KPKNL. Key aspects of Sharia compliance include the bank's commitment to returning any surplus funds from the collateral sale directly to the customer, thereby avoiding ghulul (fraudulent gain), and the provision of the option to waive the remaining debt for customers deemed genuinely unable to fulfill their obligations, in line with Fatwa DSN MUI No 47/DSN-MUI/II/2005. This research provides practical insights for Islamic financial institutions on balancing effectiveness in debt resolution with the imperative of comprehensive Sharia compliance and ethical transactional justice.

This study examines in depth the concepts of maysir, gharar, and riba as three practices that are prohibited in sharia economics because they are considered to cause injustice and imbalance in economic activities. Through an analysis of the postulates of the Qur'an and Hadith, this study confirms that the prohibition of maysir is based on the element of excessive speculation that harms one of the parties, gharar is rejected because it contains ambiguity in the object and contract, while riba is prohibited because it creates an unequal addition in financial transactions. In addition, the study highlights how other religions and various modern economic systems have paid attention to the principles that are in line with the prohibition of these three concepts, especially related to business ethics, social justice, and economic risk mitigation. A cross-faith perspective shows that universal values such as honesty, transparency, and balance are essential foundations for building a sustainable economic order. By combining normative perspectives and cross-tradition comparisons, this study seeks to provide a comprehensive understanding of the dangers of maysir, gharar, and usury, as well as the implications of the implementation of their prohibition in modern economic life. The results of the study are expected to be a reference in formulating economic practices that are fair, stable, and able to be widely applied in various communities.

The rapid development of financial technology has transformed transactional behavior, particularly among Generation Z. Easy access through mobile banking, particularly BCA Mobile, has made financial activities more practical but also poses risks of consumptive behavior due to low financial literacy and self-control. This study aims to analyze the influence of Financial Literacy, Lifestyle, and Locus of control on Financial Behavior, with Financial technology as a moderating variable. The research population consists of Generation Z users of BCA Mobile in Surabaya. A total of 147 respondents were selected using purposive sampling based on specific criteria. Data were collected through questionnaires and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach. The findings show that Financial Literacy and Locus of control have a significant positive effect on Financial Behavior, while Lifestyle has a significant negative effect. Furthermore, Financial technology is proven to moderate the influence of Financial Literacy and Locus of control on Financial Behavior, but not the relationship between Lifestyle and Financial Behavior.  

, it has driven very significant changes to the marketing and sales strategies of various companies in the business sector. One of the influential innovations is the implementation of e-commerce (electronic commerce), which allows the buying and selling transaction process to be carried out online through the internet network. E-commerce is not only a means to sell products, but it also plays an important role in expanding market reach, increasing the effectiveness of promotions, and strengthening the relationship between companies and consumers. This study aims to analyze the application of e-commerce as a strategy to increase product sales at PT Daehsan Indonesia Medan Branch. The research method used is qualitative descriptive with data collection techniques through interviews, observations, and documentation of management and distributors involved in the company's digital marketing activities. In addition, this study also reviews the supporting factors and obstacles that arise during the implementation of e-commerce, so that it can provide a comprehensive picture of the extent to which the use of digital platforms affects the increase in sales volume, the expansion of market reach, and the level of customer satisfaction.

This study aims to analyze the role of digital literacy in enhancing the competitiveness of MSMEs in the era of the digital economy. The research method employed was a survey by distributing questionnaires to 35 UMKM actors in the Jabodetabek area. The findings reveal that the level of digital literacy among UMKM is categorized as good, particularly in aspects of technology access, technical skills, digital communication, and the use of online transaction services. Digital literacy has a positive impact on business performance, including increased revenue, market expansion, operational efficiency, and product competitiveness. However, challenges remain, such as high digital promotion costs, limited knowledge in content management, and uneven internet infrastructure. This study highlights that improving digital literacy is a key factor for UMKM to survive and remain competitive amid the rapid development of the digital economy.