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The development of digital technology has driven transformation across various sectors, including the food and beverage industry. Dessert businesses face challenges in improving operational efficiency and competitiveness in the digital market. One possible solution is the use of websites as marketing and sales platforms. However, without proper management methods, the utilization of this technology will not be optimal. Therefore, this study applies the POAC (Planning, Organizing, Actuating, Controlling) method to develop a website- based dessert sales system aimed at enhancing business efficiency and customer satisfaction. This study employs a descriptive approach with the POAC method in website-based marketing strategies. The planningphase involves designing e-commerce features, such as product catalogs, an online ordering system, and digital payments. The organizing phase focuses on resource management and technology integration, while actuating includes implementing the system using MySQL, PHP, and CodeIgniter. The controlling phase is conducted through system testing using the Blackbox Testing method to evaluate application performance. The study results indicate that implementing the POAC method in a website- based system enhances the operational efficiency of dessert businesses. Transaction records become more accurate, customers can easily access product information, and the digital payment system improves transaction convenience. Furthermore, the website enables businesses to reach a broader market without geographical limitations. The implementation of the POAC method in website-based business management has proven to improve marketing and sales effectiveness. With a more structured system, businesses can better adapt to market changes and enhance customer interactions. This digital-based strategy also opens new opportunities for developing the culinary business in the modern era.

This study aims to analyze the implementation of Value Added Tax (VAT) calculation, payment, and reporting at PT. PMP during the 2023 tax year. This study uses a qualitative descriptive approach with data collection techniques through interviews, direct field observations, and documentation studies of the company's tax archives and financial reports. The main focus of the study is to determine the extent of the company's compliance with tax regulations issued by the Directorate General of Taxes. The results show that PT. PMP has carried out its tax obligations in accordance with applicable laws and regulations, including the use of the e-Faktur application for issuing electronic tax invoices and e-Filing for reporting VAT Periodic Tax Returns. In the VAT calculation process, the company systematically classifies output and input tax invoices. However, several conditions of overpayment and underpayment were found due to the dynamic variation between output and input VAT, especially in transactions involving discounts and sales returns. Tax payments were generally made on time through the online billing system, although there was a two-day delay in one tax period due to internal administrative constraints. While reporting is consistent each month, several input errors due to human error were still found, such as incorrectly entered Tax Invoice Serial Numbers (NSFP) or transaction values. These errors were then corrected through the Periodic Tax Return correction mechanism. Overall, the company has demonstrated a strong commitment to fulfilling its tax obligations, but improvements are still needed, particularly in coordination between tax divisions, data validation prior to reporting, and increasing human resource capacity in utilizing the tax information system.

This research seeks to develop a web-based tuition payment system to improve the efficiency of financial administration at SMK Techno Media.The Agile development method was employed, with data collected through observation, interviews, literature review, and documentation. Several challenges were identified, such as delays in processing, inaccuracies in payment information, and inefficiencies in financial reporting. The developed system includes functionalities for generating bills, tracking payment status, sending notifications, and producing financial reports. These features are designed to be utilized by six user roles: administrators, teachers, students, parents, finance staff, and the school principal. The implementation results show notable improvements in data accuracy, information transparency, and administrative efficiency. Furthermore, the system supports digital transformation in the school’s financial management processes.

The development of information technology has driven changes in society’s transaction patterns, one of which is online transactions. Although electronic payment systems are increasingly common, the Cash on Delivery (COD) method remains popular due to its perceived safety and practicality. However, this method also raises legal issues, particularly concerning consumer protection and dispute resolution. This study aims to examine online transactions and COD payments based on the Indonesian Civil Code (KUH Perdata), as well as to analyze the dispute resolution procedures that may arise. The research method used is normative legal research with a statutory and conceptual approach. The results show that COD transactions constitute valid agreements if they meet the conditions outlined in Article 1320 of the Civil Code. However, in practice, cases of breach of contract and unlawful acts are still frequently found. Dispute resolution may be pursued through court litigation or alternative dispute resolution (ADR). In conclusion, legal protection for consumers in COD transactions needs to be strengthened through clearer and more specific regulations to ensure consumer rights remain protected.

This study aims to analyze the challenges in implementing e-Samsat as a form of digitalization of motor vehicle tax services in Jakarta. E-Samsat is an information technology-based public service innovation designed to simplify the online tax payment process, improve the efficiency of public services, and support local government transparency and accountability. This research uses a descriptive qualitative method with a literature study, which examines various sources such as scientific journals, policy reports, and related articles. The results show that challenges in implementing e-Samsat can be categorized into internal and external challenges. Internal challenges include limited technological infrastructure, weak system integration between agencies, dependence on one bank partner, and concerns over data security. Meanwhile, external challenges include the low digital literacy of the community, the lack of government socialization, and the tendency of the community to continue using conventional methods or intermediary services. This research confirms that the successful implementation of an online tax system depends not only on technological readiness, but also on the government's active role in building digital education and strengthening cross-sector collaboration. An adaptive and participatory policy approach is needed so that this program can embrace all levels of society, especially groups that are not familiar with online taxation.

This study examines the impact of the SiPanjol Mobile application on tax compliance among trestaurant taxpayers in Mojokerto Regency. The digital tax payment service helps address common issues in manual systems, such as delayed reporting and lack of transparency. Using a qualitative descriptive approach, data were gathered through interviews and field observations. The findings indicate that the application simplifies reporting and payment processes while promoting voluntary compliance. Overall, SiPanjol Mobile contributes to a more accessible and transparent local tax system.

The development of the digital ecosystem has disrupted the transportation sector. Traditional transportation businesses have shifted to online transportation. This study aims to analyze Blue Bird's strategy in facing the ride-hailing disruption in Indonesia. The research was conducted using a descriptive qualitative approach. The data was sourced from digital searches and observations. The results show that the digital transformation implemented by PT Blue Bird Tbk has improved operational efficiency and competitiveness in the highly competitive transportation market. The My Blue Bird application, with real-time tracking and cashless payment features, has streamlined the booking process and strengthened customer loyalty. The data indicates an increase in app usage and a reduction in operational costs, supporting the effectiveness of the company's digital strategy. Strategic collaboration with ride-hailing platforms has also significantly contributed to market expansion and increased fleet occupancy. The success of this strategy is reflected in the rise in booking volume and overall customer satisfaction. As a further step that has not been fully implemented, it is recommended that Blue Bird explore the application of AI-based predictive models to optimize fleet scheduling and route dynamics. The use of this technology can provide more accurate demand forecasts and support strategic decision-making in resource allocation. Additionally, the development of a customer feedback system integrated with digital analytics will allow the company to respond to consumer trends and preferences more effectively. These measures, supported by enhanced digital infrastructure and cross-sector collaboration, are expected to further boost Blue Bird's efficiency and growth in the digital disruption era.

In ever-evolving era of e-commerce, the Cash on Delivery (COD) Check First feature implemented by Shopee provides a practical solution for consumers who want to ensure security while shopping online. This feature allows buyers to inspect the condition of the product directly before deciding to make a payment. With this feature, consumers can verify that the item received matches the description listed on the platform, thus reducing the risk of fraud or product discrepancies. The transaction security offered through this system is one of the key aspects in increasing consumer trust in e-commerce platforms. This research aims to examine how the COD Check First feature provides additional protection for consumers in e-commerce transactions, particularly concerning the potential risks of fraud or product discrepancies that are common in online trade. This feature gives buyers more control to ensure that the received goods meet their expectations and the product description. Therefore, COD Check First not only facilitates the transaction process but also strengthens consumer protection, making it a relevant mechanism to minimize buyer dissatisfaction in e-commerce, especially in Indonesia.

This community service activity (PKM) aims to improve operational efficiency and service quality at Santosa Catering through the implementation of a web-based catering ordering system. Santosa Catering, as a micro business, faces obstacles in managing orders that are still done manually, which causes inaccurate stock information, delays in delivery, and limited customer access to menus and prices. Through a Diffusion of Science and Technology and Knowledge Transfer approach, a web-based ordering system was developed and implemented to support business operations. The system allows customers to access real-time menu information, place online orders, and choose preferred payment methods, while the owner and staff were given intensive training to effectively operate the system. The evaluation results showed significant improvements in all aspects of assessment, including understanding of system features, operational skills, time efficiency, and customer satisfaction, as shown in the comparison chart of pretest and posttest results. The system not only optimizes operational processes but also increases customer satisfaction, strengthens business competitiveness, and has the potential to become a model for other micro businesses in utilizing digital technology. Thus, this PKM activity is expected to contribute to the sustainability of Santosa Catering's business in the digital era.

Taxes are responsible for providing services and development to the community because the country’s main income comes from taxes. However, the low level of taxpayer compliance is a significant challenge. This study aims to examine how the implementation of e-tax improves taxpayer compliance in Indonesia. The researcher used a descriptive qualitative approach method by analyzing various previous journal studies. The results of the study indicate that among the  many benefit provided by e-tax, there are still obstacles in the implementation of e-tax among the taxpayer. Public awareness which is still minimal is the main challenge in implementing taxes electronically. Limitations and gaps in infrastructures that affect internet connections in their implementation make it difficult to access the DJP Online Portal. Technological developments also increase vulnerability to security, the government is required to guarantee the security of taxpayer financial data. The influence of tax implementation that affects taxpayer compliance with E-Filling. Tax payment not only covers building but also law enforcement in the field  of motor vehicle taxation. Currently the E-Samsat system has begun to be implemented which provides convenience in the tax payment process. To optimize this e-tax system, there are several strategies in the form of developing and improving the e-Filling system, providing comprehensive tax services. With a structured approach, e-tax has great potential to support digital tax reform and can improve administrative efficiency and also strengthen the country’s fiscal foundation as a whole.

Along with the rapid advancement of digital technology, the practice of zakat payment has also evolved, such as by making non-cash zakat payments online. Online zakat payment offers the potential to reach zakat givers and recipients more broadly, as well as to increase efficiency in the collection and distribution of zakat funds through a digital system. However, this online zakat payment system still raises debates among the public regarding the validity of its implementation and the law, which is considered unclear because the method was not found in the time of the Prophet Muhammad SAW. Therefore, this research was conducted to examine the concept, Islamic legal review, advantages and disadvantages, as well as challenges and solutions in the application of the online non-cash zakat payment system from the perspective of Islamic law. This research uses normative legal methods in qualitative form and by conducting a literature study of literature or library materials. The findings of this research show that online non-cash zakat payments are sharia-acceptable as long as they fulfill the pillars and conditions of zakat and are carried out by official amil zakat institutions or platforms affiliated with amil zakat institutions.

Money laundering is the act of changing or hiding money or assets resulting from crime to appear to have come from a legal source. Haram funds can damage the market and harm honest business actors. The study addresses two main issues: Does digital financial transactions fall into the category of money laundering. Are the rules related to digital transactions included in the crime of money laundering (TPPU)? The research was carried out using the method of juridical analysis, which is to examine the applicable legal rules. The results show that digital transactions have the potential to be used for money laundering, especially through technologies such as digital payments and cryptocurrencies that can disguise transaction traces. Technological advances and lifestyle changes also affect the economic system. Today, electronic money is widely used through e-commerce, online transportation services, and digital merchants. Based on Articles 3, 4, and 5 of the Anti-Corruption Law, anyone who disguises the origin of assets from criminal acts — including through digital transactions — can be sentenced to up to 20 years in prison and a fine of up to Rp10 billion.

The rapid growth of the fashion industry in Indonesia, particularly in Bandung, has increased the demand for structured and efficient sewing course management. Bandung Vision Center, as one of the institutions providing sewing training, faces significant administrative challenges due to the continued use of manual registration and attendance monitoring systems. These conventional processes result in data inaccuracies, slow information retrieval, limited transparency, and difficulties in monitoring participant progress across multiple training waves. This study aims to design and develop a web-based application to optimize participant registration and attendance monitoring processes at Bandung Vision Center. The research adopts an Agile software development methodology to ensure iterative development, flexibility, and responsiveness to user requirements. The system is implemented using the Laravel framework for backend development, ReactJS for frontend interface design, and MySQL as the relational database management system. System modelling is conducted using UML diagrams, and functionality testing is performed using the black-box testing method. The results indicate that the developed application significantly improves administrative efficiency, enhances data accuracy, and enables real-time monitoring of participant attendance. Additionally, the system increases transparency, facilitates structured data management, and supports better decision-making for course administrators. The implementation of this web-based application demonstrates its effectiveness in modernizing administrative processes and strengthening institutional competitiveness in the local fashion education sector. Future enhancements may include integration of online payment features, automated notifications, and advanced data analytics to further improve service quality and user satisfaction.

The Sikka Regency Regional Revenue Agency (Bapenda) has a strategic role in managing Regional Original Income (PAD), which includes various types of regional taxes, one of which is hotel tax. Hotel tax makes a significant contribution to increasing PAD, but there are various challenges in collecting it, such as erratic income fluctuations and inaccuracies in tax reporting by taxpayers. This research aims to analyze the strategies implemented by the Sikka Regency Bapenda in increasing hotel tax payments and identify the obstacles faced in implementing the self-assessment system. The research method used is qualitative with data collection techniques through interviews, observation and documentation studies. The research results show that Bapenda has implemented various strategic steps, such as socializing taxes to the public, carrying out sampling tests to ensure taxpayer compliance, installing online transaction recording devices (M-Pos), and implementing a QRIS-based tax payment system to make transactions easier. Apart from that, Bapenda also establishes partnerships with related agencies, such as Bank NTT, Bank BNI, Civil Service Police Unit (POLPP), and the Prosecutor's Office, to strengthen supervision and enforcement of tax laws. Even though these efforts have shown positive results, the main challenge remains the low level of awareness and honesty of taxpayers in reporting, which requires more intensive supervision and ongoing education.

This community service program aims to empower student entrepreneurs through digitalization and strengthening sustainable business capacity. The activities are comprehensively designed with a participatory and experiential learning approach, so that participants not only understand the concepts theoretically but also are able to apply them practically. The program consists of various activities, such as interactive workshops on digital marketing and sustainable business models, business clinics to analyze current business problems, digitalization simulations using online platforms, individual mentoring sessions by business practitioners, and presentations of business plans developed by each participant. A total of 30 students from various study programs were actively involved and demonstrated high enthusiasm throughout the process. A total of 30 students from various study programs were actively involved and demonstrated high enthusiasm throughout the process. Program evaluation was conducted through observation, questionnaires, and assessments of the developed digital action plans. The evaluation results showed significant improvements in cognitive aspects (understanding of digitalization concepts, sustainable business models, and digital marketing strategies), affective (interest and commitment to business development), and application (the ability to develop and present innovative business plans relevant to digital challenges). Ninety percent of participants were able to develop digital action plans that encompassed the use of social media, e-commerce, digital payment systems, and technology integration in business operations. Furthermore, the program encouraged collaboration among students in building business networks and young entrepreneur communities. Positive participant feedback demonstrated that the participatory approach and hands-on practice were effective in increasing student motivation and readiness to face business challenges in the digital era. The program has proven effective in enhancing students' entrepreneurial competencies and fostering an adaptive business mindset.

With the emergence of a vast internet network, the 4.0 industrial revolution is transforming human lifestyles from conventional to modern and impacting various aspects of life, such as culture, social, and economy. The Pulang Pisau District Court uses the e-Court application, which consists of four main features: online case registration (e-filing), fee payment (e-Payment), electronic summons (e-summons), and online conference (e-ligation), launched by the Supreme Court on October 13, 2018. Data collected from various sources in this research were gathered through a qualitative literature study approach. The focus of the research is on how the e-Court application can enhance the efficiency and ease of accessing legal services for the community. The research results show that the electronic court system not only speeds up the legal administration process but also enhances the transparency and accountability of the judicial system. By launching this application, the Supreme Court is making a significant change in the reform of Indonesia's judiciary, making the judicial system cheaper, faster, and simpler for all citizens. It is hoped that the e-Court application can meet the global community's needs to face legal challenges in the digital era.

In the current digital era, SMEs in the culinary sector face challenges in adopting technology to improve operational efficiency. One solution to address this issue is the use of a simple and cost-effective QR Code-based application. This study aims to develop and implement siMenu, an application that provides table, order, and product management solutions without integrating complex digital payment systems. The method used is Project-Based Learning (PBL), which allows the development of technical skills while designing a sustainable business model through Business Model Canvas (BMC). The results show that siMenu successfully improved operational efficiency for SMEs, reduced ordering errors, and provided an easy-to-adopt solution with low implementation costs. However, challenges in application development and building user trust remain obstacles. The conclusion of this study is that simple digital solutions like siMenu can help SMEs in the culinary sector digitally transform and stay competitive in an increasingly evolving market.  

This research aims to design an Android-based local tax service information system at the Regional Financial Management Agency of Ciamis District. The system will facilitate access and processing of tax information through features such as online tax payment, tax registration, exemption request submission, and tax compliance reporting. The implementation of this system is expected to enhance the effectiveness and efficiency of tax services, as well as improve tax awareness and compliance in the community of Ciamis District.

The rapid advancement of information and communication technology has transformed and opened business perspectives and operations, particularly in UMKM the photography industry. As the demand for online photography services continues to rise, it is crucial for service providers to develop efficient information systems to manage photo sales effectively. The research titled "Development of the POVSHOT Mobile Application for Online Photo Sales Using Flutter and MySQL" aims to facilitate online photo sales through the implementation of Flutter technology and a MySQL database. The findings indicate that the "POVSHOT" application successfully integrates features such as photo uploading, payment management, and user administration within a user-friendly interface. This study suggests that the use of mobile applications can enhance security in the photo sales process and provide a better experience for users. The implications of this research highlight that photography service providers can leverage mobile technology to expand their market reach and improve customer satisfaction through a more integrated and responsive system.

The rapid development of information technology has provided great opportunities for the service sector to improve efficiency and convenience, including in vehicle washing services. This research aims to develop a web-based system using the Laravel framework, which is designed to simplify the online ordering process and overcome queuing problems. The system features user authentication, location-based booking, payment gateway integration for real-time transactions, and an interactive dashboard for service providers. The case study was conducted at Carenmore, a vehicle wash service in Krian. The implementation results show that the system is able to reduce customer waiting time, provide a better user experience, and improve service efficiency. Further development is recommended to add a variety of features, improve interface design, and increase the system's ability to handle larger user loads.