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The development of information technology has encouraged business actors, including small enterprises in the food and beverage sector, to adopt Accounting Information Systems (AIS) to support financial and operational management. Selesa Coffee & Eatery, as a small enterprise, has implemented ESB POS (Esensi Solusi Buana Point of Sales) to facilitate transaction recording and financial report management. This study aims to analyze the impact of implementing an ESB POS–based AIS on individual performance, organizational performance, and net benefits using the DeLone & McLean (2003) model framework. The research employed a qualitative approach with a case study strategy. Data were collected through interviews with managers and accounting staff, direct observation of the café’s operational activities, and documentation of system-generated financial reports. Data analysis was conducted using the Miles & Huberman model, which includes data reduction, data presentation, and conclusion drawing, along with triangulation to validate the findings. The results show that the implementation of ESB POS enhances individual performance by simplifying record-keeping, accelerating reporting, and reducing manual errors. At the organizational level, the system supports operational efficiency, transparency, and work coordination. In terms of net benefits, the system contributes to improved data accuracy, time efficiency, and provides support for evaluation and strategic decision-making. This study concludes that the implementation of an ESB POS–based AIS significantly contributes to the sustainability of small enterprises.

The research aims to develop a system for Zhafirah Cosmetics Store to address operational issues such as manual transaction recording, lack of transaction receipts, and time-consuming documentation processes. A desktop-based sales and purchase information system was developed using a descriptive research method, with data collected through observation and interviews, system analysis conducted using the PIECES framework, and system development following the waterfall model. The implementation results show that the system effectively accelerates transaction recording, minimizes input errors, and generates accurate and efficient reports. It also simplifies the management of product, supplier, and transaction data, thereby supporting managerial decision-making. System testing was conducted using Black Box Testing and User Acceptance Testing (UAT), with UAT results showing an average score of 88.67%, categorized as “Very Good,” indicating strong user acceptance. The implication of this research is an improvement in operational effectiveness and a reduction in data loss risk through the digitization of the store’s business processes.

Development technology information , especially use WhatsApp application , has bring up phenomenon use stickers and memes as means expression in digital communication . However , misuse face somebody without permission in meme form or sticker cause problem serious law . Research This aim study provision related laws in Indonesia editing and distribution face individual without consent , use method study normative based studies library . Study results show that action the violate Copyright Act , Act Information and Electronic Transactions (ITE Law), as well as Constitution Personal Data Protection . Violations This can charged sanctions criminal Because concerning moral rights , rights economy and privacy individual . In addition to the aspects law , abuse this is also influenced by factors economy , environment social , and digital culture of society . Therefore that , is necessary education and enforcement more laws firm in order to create ethical and responsible digital space answer .

The integration of blockchain technology with Multi-Agent Reinforcement Learning (MARL) presents a promising solution for optimizing resource allocation and ensuring security in decentralized network environments, particularly in 5G and 6G network slicing. This research proposes a model that combines the security features of blockchain with the adaptive, decentralized decision-making capabilities of MARL. Blockchain ensures the integrity and transparency of resource allocation by providing a secure, tamper-proof ledger for transaction validation, while MARL allows agents to dynamically allocate resources based on real-time network conditions. The simulation results demonstrate significant improvements in resource allocation efficiency, fairness among users, and resilience to cyberattacks. By combining these two technologies, the proposed model overcomes many of the challenges posed by traditional centralized systems and offers an enhanced, secure, and fair solution for resource distribution in future mobile networks. However, scalability remains a challenge, especially in large-scale networks where transaction processing and consensus overhead can create bottlenecks. Additionally, training complexity in MARL models presents computational challenges, particularly in highly dynamic network environments. The model's performance trade-offs, including the balance between high security and system overhead, are also discussed. Future research should focus on optimizing blockchain consensus mechanisms to improve scalability and enhancing MARL model training techniques to reduce computational costs and improve real-time decision-making. This integration holds significant potential for revolutionizing resource allocation in 5G and 6G networks, enabling more efficient, secure, and fair management of network resources in the increasingly complex and decentralized digital ecosystem

The advancement of digital technology has created new opportunities for cybercrime, including revenge porn the non-consensual distribution of intimate content motivated by revenge. In Indonesia, such cases have surged significantly, predominantly affecting women of productive age, with multidimensional consequences including psychological trauma, social stigmatization, and job loss. This study analyzes the element 'without right' (tanpa hak) in Article 27 paragraph (1) of the Electronic Information and Transactions Law (UU ITE), which is both the core and the main source of legal uncertainty in prosecuting revenge porn cases. Through normative legal research using statute and case approaches, analyzing the Banten High Court Decision No. 96/Pid.Sus/2023/PT BTN, this research finds that the element 'without right' must be interpreted holistically by making a clear distinction between consent to create and consent to distribute. The appellate court decision demonstrates a progressive human rights-based approach, integrating the principle of reasonable expectation of privacy and victimological impacts. However, normative ambiguity continues to create disparities in rulings and disproportionate evidentiary burdens on victims. The research recommends legislative reform through amendment of the UU ITE or enactment of specific legislation on image-based sexual abuse to provide stronger legal certainty and substantive victim protection.

This study investigates the influence of employing Atta Halilintar as a brand ambassador on the improvement of products and services at Bank Syariah Indonesia (BSI) through the lens of business communication. The research employs a quantitative approach with data collected via questionnaires from 100 respondents, both BSI customers and non-customers. Respondents assessed seven key variables: awareness, image, relevance, product knowledge, purchase intention, word of mouth, and engagement. The findings reveal that the brand ambassador has a moderate impact on strengthening BSI’s products and services, with average scores falling within the “fair” range of 2.76–3.1 on a four-point Likert scale. Awareness recorded the highest score of 3.1, reflecting the effectiveness of Atta Halilintar in enhancing brand recognition among the younger generation. Conversely, purchase intention received the lowest score of 2.76, suggesting that although awareness and positive image improved, they have not yet translated into higher conversion rates or actual product usage. These results highlight that the presence of a brand ambassador primarily boosts visibility and engagement but requires complementary strategies such as product education, interactive campaigns, and community-based marketing to achieve stronger customer adoption. Thus, the study underscores the importance of integrating brand ambassador initiatives with broader business communication strategies to maximize both awareness and transactional outcomes in Islamic banking.

This study aims to examine the effect of financial inclusion, accounting information systems, and e-commerce on the financial performance of Micro, Small, and Medium Enterprises (MSMEs). MSMEs play a crucial role in supporting regional economic growth, thus enhancing financial performance is a crucial aspect. The study sample comprised 84 MSME owners in Sleman Regency, drawn using the snowball sampling technique. Data collection was conducted through online questionnaires using a Google Form link to facilitate respondents' completion and to broaden the reach of respondents. The data were analyzed using multiple linear regression with SPSS software to determine the extent of the interplay between the variables studied. The results indicate that financial inclusion has a positive effect on MSME financial performance. This indicates that the easier access for MSMEs to formal financial services, the better their financial performance. Similarly, accounting information systems have also been shown to have a positive effect, where the implementation of a good accounting system can improve the quality of transaction recording and financial decision-making. Conversely, e-commerce has not been shown to have a significant effect on MSME financial performance. This finding indicates that the use of e-commerce by MSMEs in Sleman is not optimal in supporting improved financial performance.

Illegal streaming sites are one of the forms of copyright infringement that are rampant in the digital era and have a significant impact on the creative industry, the economy, and law enforcement. This research analyzes the Indonesian legal framework consisting of Law No. 28 of 2014 on Copyright, Law No. 11 of 2008 jo. Law No. 19 of 2016 on Electronic Information and Transactions, as well as the technical regulations of the Ministry of Communication and Information (Kominfo) in addressing these violations. The findings indicate that although the legal framework is in place, enforcement still faces technical, legal, social, and complex cross-border challenges. These sites often utilize foreign servers, mirror domains, and anti-blocking technology to evade blocking, thus requiring international cooperation thru mechanisms such as Mutual Legal Assistance (MLA) and coordination with the World Intellectual Property Organization (WIPO). An effective counter-strategy must be multidimensional, encompassing regulatory strengthening, the use of detection technologies such as digital watermarking and content ID systems, as well as public education to curb the demand for illegal content. A comparison with the United States, Japan, and South Korea shows that proactive enforcement, a quick notice-and-takedown mechanism, and industry cooperation have proven effective in reducing violations. In conclusion, the eradication of illegal streaming sites in Indonesia requires continuous synergy between the government, industry, and society to protect copyright and the sustainability of the creative industry ecosystem in the digital era.

This study aims to assess the quality and impact of supporting tourism facilities at Sisingamangaraja XII International Airport in strengthening the development of Lake Toba as a Super Priority Destination. The airport holds a strategic role as the main gateway for tourists visiting the Lake Toba area, making the quality of services and the completeness of facilities crucial aspects in creating a memorable travel experience. The research employed a qualitative approach with data collected through in-depth interviews with key informants, direct field observations, and documentation. Data analysis was conducted using the (SERVQUAL) model, which evaluates five key dimensions: tangibles, reliability, responsiveness, assurance, and empathy. The findings reveal that the airport has provided several tourism-supporting facilities, including ground transportation services, food and beverage outlets, as well as souvenir and gift shops. However, the implementation of these facilities has not yet reached optimal performance. Identified challenges include the limited choice of transportation options to and from various tourist destinations, the lack of authentic Lake Toba culinary offerings at food and beverage outlets, and the insufficient promotion of local products at souvenir shops. Furthermore, the absence of essential services such as travel agencies and money changers has negatively affected convenience, particularly for international tourists who require accessible information, transactions, and travel services. These findings indicate that improving supporting facilities at Sisingamangaraja XII International Airport is an urgent necessitySuch efforts are expected to enhance the quality of airport services, increase tourist satisfaction, and ultimately reinforce Lake Toba’s position as a leading national and international tourism destination.

Citizenship rights are a fundamental foundation for ensuring the fulfillment of basic rights, including the right to consumer protection. In the context of globalization and the development of the digital economy, the potential for violations of consumer rights is increasing, thereby requiring the state to strengthen its responsibilities. This study aims to analyze the relationship between citizenship rights and the state’s obligations in guaranteeing consumer protection from the perspective of positive law and policy practices in Indonesia. The research method employed is a normative approach with juridical analysis of legislation, court decisions, and legal doctrines, complemented by a comparative study of international regulations. The findings reveal that consumer protection cannot be separated from the state’s recognition of universal citizenship rights. The state plays a role as regulator, facilitator, and supervisor to ensure the fulfillment of consumer rights to safety, comfort, and fairness in transactions. However, gaps were identified between legal norms and implementation, particularly in digital market oversight and the protection of vulnerable consumers. The study concludes that consumer protection is a concrete manifestation of the state’s responsibility for citizenship rights, requiring regulatory strengthening, effective supervisory institutions, and synergy among the state, business actors, and society.

This study aims to identify and analyze the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the Mebel Kerajinan Jepara business. A descriptive qualitative approach was employed using primary data obtained directly from business owners. Data collection techniques included in-depth interviews, observation of accounting records, and documentation of transaction evidence and records used in preparing financial statements. The data were analyzed descriptively to present systematic, factual, and accurate information about the actual accounting practices in the field. The findings reveal that the preparation of financial statements at Mebel Kerajinan Jepara has not yet fully complied with SAK EMKM. The business only keeps simple records of income and expenses in a notebook without producing complete financial statements such as the statement of financial position, income statement, and notes to the financial statements. The main constraints identified are the limited understanding of the business owners regarding the importance of accounting and the absence of human resources with accounting expertise. These findings highlight the need for assistance, training, and capacity building for business owners in the field of accounting to produce standardized financial reports, enhance business credibility, and support decision-making as well as access to financing. Thus, this study is expected to serve as a reference for local governments, educational institutions, and other related parties in providing accounting guidance to micro and small business actors.

This study aims to analyze and compare legal protection for parties in a sale and purchase agreement based on the Civil Code (KUHPer) and Islamic law, using the fiqh muamalah approach. A sale and purchase agreement is a very common legal transaction in everyday life, so it is important to ensure legal certainty and justice for all parties involved. The research method used is normative-comparative with literature study techniques, which allows researchers to examine the differences and similarities in legal protection in both legal systems. The results show that in civil law, there is an emphasis on the principle of freedom of contract which gives space for the parties to determine the contents of the agreement according to their wishes, as long as it does not violate applicable laws and regulations. The formal form of the agreement is also an important aspect of legal protection, with regulations regarding default and fulfillment of performance that give the injured party the right to obtain compensation or fulfillment actions in accordance with the agreement. Meanwhile, Islamic law emphasizes the aspect of the lawfulness of the object of the sale and purchase, which must meet certain conditions for the transaction to be considered valid. Furthermore, in Islamic law, the consent or voluntary agreement of both parties is a primary requirement for a valid sale and purchase agreement to conform to the principles of substantial justice. While these two approaches differ philosophically and normatively, they share the same goal of protecting the rights and obligations of the parties involved in the sale and purchase agreement, thereby creating a fair transaction that does not disadvantage either party. The differences in approach between civil law and Islamic law are also evident in the dispute resolution mechanisms.

This study aims to determine the effect of price discount (X1) and e-service quality (X2) on perceived value (Y) among Generation Z ShopeeFood users in Yogyakarta. This study used a quantitative approach with a sample of 60 Generation Z respondents aged 17-28 who had made a transaction on ShopeeFood in the past three months. Data were collected through an online questionnaire and analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0. The results of this study indicate that price discount has a positive and highly significant effect on perceived value, as evidenced by a strong path coefficient and a high t-statistic. E-service quality was also found to have a positive and significant effect on perceived value. Thus, both variables simultaneously significantly and strongly explain variation in perceived value, with the model demonstrating a good fit to the data. This study confirms that price discount strategies are a key driver in shaping perceived value among Generation Z consumers, and e-service quality also plays a crucial role in creating positive digital experiences. The practical implications of this study include recommendations for ShopeeFood managers to optimize discount strategies and continuously improve e-service quality to enhance consumer perceived value.

This study aims to analyze implementation of digital advertising licensing in Yogyakarta City based on Regional Regulation Number 6 of 2022 and to identify challenges faced in the process. Research employs a normative juridical approach with qualitative methods. Legislative approach examines regulations such as the 1945 Constitution, Law No. 1 of 2024 on Electronic Information and Transactions, Regional Regulation No. 6 of 2022, while the conceptual approach analyzes authority, supervision, legal compliance. Bahan hukum were collected through interviews, observations, document studies, analyzed qualitatively via bahan hukum reduction, narrative presentation, conclusion drawing. The findings indicate digital advertising licensing in Yogyakarta City has a robust legal foundation, but implementation is hindered by low compliance among business actors (31.9% of digital advertisements were unlicensed in 2024), complex procedures, and inadequate coordination among agencies such as DPMPTSP, BPKAD, and Satpol PP. Key challenges include unclear technical regulations, overlapping authorities, limited monitoring technology, and low legal awareness among business actors due to high licensing costs. Study recommends revising Regional Regulation, digitizing licensing system through OSS, strengthening inter-agency coordination, conducting socialization programs to enhance compliance, thereby supporting orderliness, city aesthetics, increased local revenue, legal certainty. These measures can strengthen Yogyakarta’s efficient and harmonious digital advertising governance.

The rapid advancement of digital technology has significantly influenced consumer financial behavior, particularly with the widespread adoption of digital wallets. This study aims to analyze the influence of physical wallet money and digital wallet balances on consumptive behavior among young adults. Using a quantitative research approach, data were obtained from 77 respondents through an online survey distributed via social media platforms. The research instrument employed a Likert scale ranging from 1 to 5 to measure three main variables: physical wallet money, digital wallet balance, and consumptive behavior. Data analysis included validity and reliability testing, followed by multiple linear regression using SPSS version 26. The results indicate that both independent variables—physical wallet money and digital wallet balances—have a positive and significant influence on consumptive behavior. However, the influence of digital wallet balances is more dominant than that of physical wallet money. The regression model produced an R-squared value of 0.615, indicating that 61.5% of the variation in consumptive behavior can be explained by the two variables. These findings highlight the psychological impact of the convenience of digital transactions on impulsive buying tendencies. Therefore, enhancing financial literacy is essential in today’s digital economy. Further research is recommended to involve a broader population and consider additional financial technology variables to gain a more comprehensive understanding of digital consumption behavior.

This study was conducted to examine the extent to which information quality and consumer trust influence the interest in purchasing fashion products online through the Facebook platform. The study population included all active Facebook users in Indonesia who had purchased fashion products, either through the Marketplace feature or buy and sell groups. The research sample was selected using purposive sampling, and 100 respondents were successfully collected. Primary data was obtained through an online questionnaire distributed using Google Forms. The research instrument used a five-point Likert scale, where respondents were asked to provide their level of agreement with statements related to information quality, trust, and purchasing interest. Data analysis used the Partial Least Square – Structural Equation Modeling (PLS-SEM) approach, which was run using SmartPLS version 4.0 software. This method was chosen because it is capable of testing the relationship between latent variables comprehensively, even though the research sample size was not very large. The results of the analysis showed that information quality did not have a significant effect on consumer interest in purchasing fashion products through Facebook. Conversely, consumer trust was found to have a positive and significant effect on purchase interest. These findings confirm that in the context of online transactions on social media, trust in the seller and the reliability of the platform are more decisive factors than the quality of information.

The development of the internet in Indonesia has opened up numerous opportunities, including in the field of online commerce. One widely used feature in online transactions is the "Paylater" system, as implemented by Shopee through its Shopee Paylater service. This feature allows users to purchase goods now and pay for them later, with relatively low interest rates. This study aims to examine the regulations and implementation of Shopee Paylater, as well as the legal protection available to consumers in cases of default or issues with the service. The study refers to the Indonesian Civil Code, Law No. 8 of 1999 on Consumer Protection, and the Financial Services Authority Regulation (POJK) No. 77/POJK.01/2016 on Information Technology-Based Lending Services. The research findings indicate that Shopee Paylater users are bound by a standard agreement with PT. Commerce Finance during the purchasing process. Shopee is responsible for protecting consumers in accordance with applicable regulations, but breaches related to network security can pose risks to consumers. In addition, while the service facilitates easier access to goods and services for users, it is crucial that consumers fully understand the terms and conditions of the service, including the consequences of late payments. The study also emphasizes the need for clearer and more comprehensive consumer protection regulations, especially in light of the rapid growth of digital financial services. This research highlights the importance of adequate legal protection for users of Paylater services to ensure their rights are safeguarded in the evolving digital economy.

This research examines the influence of transactional leadership and the entrepreneurial competence of school principals on the effectiveness of education financing in primary and secondary education settings. Effective education financing is essential to ensure that limited resources are allocated optimally to improve learning quality, infrastructure, and institutional sustainability. Transactional leadership—marked by clear performance standards, reward and punishment mechanisms, and strict supervision—provides a structured framework for financial accountability and goal achievement. Entrepreneurial competence, on the other hand, equips principals with the ability to recognize funding opportunities, innovate in revenue generation, and manage financial risks. The study adopts a quantitative survey design involving school principals and financial management personnel from a representative sample of public and private schools. Data were collected using validated questionnaires and analyzed through multiple regression to measure the direct and combined effects of the two independent variables on education financing effectiveness. The findings reveal that both transactional leadership and entrepreneurial competence significantly and positively affect financial effectiveness. Transactional leadership strengthens transparency and budget discipline, while entrepreneurial competence fosters diversification of funding sources and innovative financial strategies. These results highlight the strategic importance of integrating leadership development with entrepreneurial training for school principals. Strengthening these competencies not only enhances financial planning and accountability but also reduces dependence on a single funding source, supporting long-term educational sustainability. Future studies are encouraged to explore additional mediating factors such as organizational culture, technological infrastructure, and community involvement to provide a more comprehensive understanding of education financing dynamics.

The background for the establishment of Law Number 27 of 2022 concerning Personal Data Protection raises a critical question that the Indonesian government must address, who will oversee and safeguard the security of citizens' data in public administration systems. The purpose of this study is to examine the implementation of One Data Indonesia through Presidential Regulation Number 39 of 2019 (Perpres No. 39 of 2019) regarding One Data Indonesia, which remains a strong foundation for regulating government data governance. Unfortunately, this regulation does not yet include security aspects, which should be one of the principles of One Data Indonesia. This study explores Perpres No. 39 of 2019 as a critique of the regulation. The findings highlight the importance of incorporating security aspects to protect the sovereignty of government data used in public administration, especially in electronic processes conducted domestically. The principle of data security is a crucial component of the implementation of One Data Indonesia, which will be integrated with various other policy products, such as the Presidential Regulation on Electronic-Based Government Systems, the Presidential Regulation on Accelerating Digital Transformation and Integration of National Digital Services, the Law on Information and Electronic Transactions, the Law on Personal Data Protection, and other relevant regulations.

This article examines the legal consequences of a delayed notification of a share acquisition under Indonesian competition law, focusing on the case of PT X's takeover of PT Y. The central issue is PT X's failure to report the acquisition to the Commission for the Supervision of Business Competition (KPPU) within the mandated 30-day period, as stipulated by Law Number 5 of 1999 and its implementing regulation, Government Regulation Number 57 of 2010. The notification was submitted with a significant delay of 2,023 days, a clear violation of the statutory requirements. As a result of this non-compliance, the KPPU, through its Decision No. 31/KPPU-M/2020, imposed an administrative fine on PT X amounting to   IDR 1,050,000,000.00 (one billion fifty million rupiah). Beyond the direct financial penalty, the violation led to severe indirect repercussions, including significant    reputational damage, which threatened to erode investor confidence and disrupt existing business relationships. The KPPU's firm and consistent enforcement in this case highlights the critical function of the post-merger notification system in Indonesia as a preventative mechanism to assess transactions that could lead to excessive market concentration. The decision underscores the legal principles of     transparency, fairness, and accountability that underpin Indonesian competition law. This case serves as a powerful deterrent, signaling to all business actors that non-compliance will not be tolerated. Ultimately, such rigorous enforcement is crucial for fostering a culture of legal adherence, maintaining market integrity, and building a more transparent and competitive business ecosystem that supports sustainable economic growth in Indonesia.