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Soniya Auliya Sabilah Hakiki; Nurul Azizah

International Journal of Management and Strategic Business Leadership 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The company distinguishes itself from other retail stores through its unique approach, particularly in managing minimarkets by adhering to sharia principles in employee management. Ecommerce Reny Swalayan-ku merges traditional self-service elements with modern technology, positioning itself as a platform that facilitates the online purchase of daily necessities. The platform features user-friendly mobile applications and websites designed to streamline transactions, offering a variety of flexible payment options to enhance the shopping experience. Furthermore, goods are delivered using Reny Swalayan-ku own expedition service, with shipping costs calculated based on the distance from the customer's home to the minimarket. This research seeks to examine the impact of Service Quality, Discounts, and the Interactivity of Social Media Marketing on Shoppers’loyalty, with Online Trust serving as an intervening variable among users of Reny Swalayanku in Surabaya. An associative quantitative research methodology was employed, utilizing data gathered via questionnaires distributed to 94 respondents who are users of Reny Swalayan-ku Surabaya. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) through the SmartPLS software. The findings of the research suggest that Service Quality, Discounts, and the Interactivity of Social Media Marketing have a significant and positive impact on Online Trust. Additionally, Online Trust was determined to exert a positive and significant effect on Shoppers’loyalty. Moreover, both Discount and Social Media Marketing Interactivity directly and positively influence Shoppers’loyalty. In contrast, Service Quality does not demonstrate a significant direct impact on Shoppers’loyalty, indicating that its function may primarily serve as a foundation for establishing trust, which subsequently affects loyalty. These results highlight the critical role of fostering consumer trust through high-quality service, appealing discount promotions, and engaging social media interactions to enhance Shoppers’loyalty within the realm of retail e-commerce.

Ni Kadek Mulia Dewi; I Gusti Ngurah Agung Wiryanata; Luh Nyoman Tri Lilasari

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this investigation is to analyze the influence of digital transaction methods on the control mechanisms of cash revenue at the Grand Hyatt Bali Hotel. The study applies a qualitative descriptive design, where information is gathered through interviews, field observations, and the review of supporting documents, including transcripts of discussions. The findings reveal that digital payments at the Grand Hyatt Bali provide convenience to guests in conducting transactions such as transaction speed, recording accuracy, and ease in the verification process. However, the use of digital payments also has a negative impact where digital cash receipts are recorded in the accounts receivable section requiring many supporting documents making it appear less optimal and less functional and highly dependent on the availability and stability of the internet network connection. From an internal control perspective, digital payments help improve transparency and accuracy in cash recording processes. The risk of miscalculations or data manipulation is reduced because transaction evidence is readily available digitally, in the form of sales slips, system notifications, and account statements. The mechanism of internal supervision regarding cash inflows at Grand Hyatt Bali Hotel based on COSO consists of several components, namely the organizational climate, monitoring practices, hazard analysis, exchange of insights and knowledge, and supervision. Overall, the implementation of internal controls has been carried out by all staff, however, the implementation is still not optimal related to the collection of documents that are still late, this is caused by staff knowledge about the documents required when digital payments are still not executed according to the procedures outlined in the SOP.

Jamaludin; Tata Eliestiana Dyah A

Jurnal Pengabdian dan Solidaritas Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The misuse of social media in Indonesia has become an increasingly concerning issue, particularly among teenagers and university students who lack awareness of the legal consequences of digital activities. Students at Universitas Teknologi Mataram (UTM), as active social media users, are vulnerable to committing violations, whether consciously or unconsciously, due to limited understanding of the Information and Electronic Transactions Law (UU ITE). To address this, digital law literacy is necessary to help students become more aware of existing legal boundaries and to encourage them to use social media as a positive tool for self-development and academic purposes. This community service program was designed to provide digital law education as a preventive measure against social media misuse among students. The methods employed included interactive socialization through lectures, discussions, case studies, and the distribution of legal literacy materials such as leaflets and infographics. The results showed an improvement in students’ understanding of the importance of ethics, legal compliance, and the risks of digital misconduct, including hate speech, hoax dissemination, and other online violations. The program also introduced the latest provisions of Law No. 1 of 2024 concerning the amendment of Law No. 11 of 2008 on Information and Electronic Transactions (UU ITE). Overall, this activity highlights the importance of continuous digital law education to encourage UTM students to be wiser, more critical, and responsible in their use of social media.

Ryan Rudyarta

IJLS (International Journal of Law and Society) 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Marketing activities of limited liability companies (LLC) in Indonesia are not merely business strategies but also legal activities that entail juridical consequences. The increasingly complex dynamics of modern marketing, including digital marketing, e-commerce, and the utilization of consumer personal data, demonstrate that marketing activities cannot be separated from business law regulations, whether related to consumer protection, fair competition, electronic information, or personal data protection. Marketing by LLC in Indonesia is regulated by various laws aimed at creating fair, transparent transactions while avoiding practices that could harm consumers. From a business law perspective, marketing in Indonesia, especially within limited liability companies, plays a crucial role in maintaining the smooth operation of businesses that benefit not only the company but also the wider society, including consumers. Marketing activities by LLC must consistently adhere to the principles of law, including consumer protection and the obligation to ensure transparency in every promotional activity or advertisement. This study employs a normative juridical method with both statutory and conceptual approaches. The analysis is conducted qualitatively through systematic and teleological legal interpretation, supported by secondary legal materials such as academic literature and recent scholarly articles on business law and marketing. The findings reveal that marketing activities of limited liability companies are closely intertwined with business law, as all contracts, promotions, and marketing strategies constitute legal acts that must adhere to the principles of honesty, transparency, and fair competition. Revenue growth through effective marketing can only be achieved sustainably if it is designed in accordance with the principles of good corporate governance and legal compliance. Thus, marketing in the perspective of business law functions not only as a commercial tool but also as an instrument for creating legitimate, ethical, and equitable value for both the company and society.

Muhamad Rafly Anshaory; Rusmini Icha Indryani; Zulfa Zakiatul Hidayah

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

This community service program was carried out by students of Universitas Pelita Bangsa in Karangsetia Village, Karang Bahagia District, Bekasi Regency, as a concrete effort to strengthen the capacity of micro, small, and medium enterprises (MSMEs) in facing the challenges of digitalization. MSMEs in this area still encounter various obstacles, such as the absence of formal business legality, limited understanding of branding strategies, and minimal utilization of digital technology for both marketing and payment systems. These conditions have weakened business competitiveness and hindered the growth of local enterprises. The program focused on three interrelated aspects: legal compliance, brand development, and digital adoption. Business legality was facilitated through the issuance of the Business Identification Number (NIB), which provides legal certainty while granting access to government programs and financial institutions. Branding was strengthened by designing logos, banners, and simple promotional media to enhance business identity, professionalism, and consumer appeal. Digitalization was promoted through business registration on Google Maps to improve visibility, and the adoption of the Quick Response Code Indonesian Standard (QRIS) as a cashless payment method that is efficient, secure, and widely accepted. The methods employed included observation, socialization, mentoring, and participatory evaluation with business owners. The results demonstrated significant progress, as most MSMEs successfully obtained legal registration, adopted QRIS in daily transactions, registered their businesses on Google Maps, and developed clearer visual identities. This program had a positive impact by increasing entrepreneurial confidence, expanding market reach, and fostering awareness of the importance of digital transformation. Overall, the community service program contributed to strengthening the competitiveness, sustainability, and independence of MSMEs in Karangsetia Village, while supporting the development of the local economy.

Garno Garno; Sofi Defiyanti; Anisa Nur hasanah; Esa Prakasa; Arafat Febriandirza

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The Waste Bank is an initiative born out of public concern for the environment, particularly in addressing the growing waste problem. The problem faced by the Seruni Waste Bank Association is that the management of waste deposit data is still carried out using conventional bookkeeping, which often results in errors in recording the nominal amount of waste deposits. This error results in losses for the Waste Bank Association and a lack of transparency between officers and members and customers. The purpose of this study is to help create a waste bank management system so as to reduce losses for the association. The research methodology employed is the waterfall methodology, which involves a research design comprising needs analysis, system design, implementation or coding, program testing and evaluation, and maintenance. The definition of users obtained from the results of observations and interviews resulted in two levels of users: owner and junior. System testing includes blackbox testing with test cases that are all accepted or valid, and user acceptant testing with results that are strongly agreed to be accepted by the association. This system has proven effective in helping officers manage waste bank data, especially in reporting waste deposit transactions, thereby improving the performance and transparency of Seruni waste bank operations.

Dea Nurul Falah; Fathul amin; Dio riski saputra; Neli Septiawati Agustin; Ferti Della Triwinda +4 more

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The development of tourism villages is an effective strategy to improve community welfare and support the realization of sustainable development at the local level. This study aims to analyze strategies for developing a tourism village through the Community Service Program (Kuliah Kerja Nyata/KKN), with a particular focus on creating a healthy, clean, and educational village in Ambarawa, Pringsewu Regency. The research employed a descriptive qualitative approach, with data collected through field observations, in-depth interviews with village officials, community leaders, and local entrepreneurs, as well as documentation of program activities. The findings reveal that the implementation of the KKN program involved three main strategies. First, environmental hygiene and health education were carried out through socialization, mentoring, and community-based clean-up initiatives. Second, digital-based tourism promotion was developed using social media and online platforms, which increased destination visibility and enhanced tourist appeal. Third, local economic empowerment was strengthened by providing training and mentoring for Micro, Small, and Medium Enterprises (MSMEs), along with the introduction of non-cash transactions using QRIS to facilitate modern and efficient payments. These efforts successfully fostered community participation, raised environmental awareness, and stimulated innovative approaches to tourism promotion. Nevertheless, several challenges were identified, such as limited program duration, low levels of digital literacy among some residents, and the absence of comprehensive regulations governing tourism management. Recommendations include establishing a formal tourism management institution (Pokdarwis), enhancing capacity through digital literacy training, and fostering sustainable collaboration among government, academia, and the community to ensure that tourism village development can progress consistently, innovatively, and sustainably.

Andika Prihantara; Yudha Eka Ardiansyah; Habibah Habibah; Siska Febrina Rahmawati; Dewi Fitri Septiani +1 more

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This study examines the social, economic, and tourism impacts on the lives of the community in Penglipuran Tourism Village. The research highlights that the growth of tourism significantly increases local income by approximately 150–300%, fosters the creation of new business opportunities, and contributes to the preservation of Balinese culture and traditions. Tourism development not only strengthens the village’s cultural identity but also enhances social cohesion through community-based tourism initiatives. In addition, the adoption of digital technologies, such as cashless payment systems and electronic ticketing, has improved transaction efficiency, transparency, and market expansion, while also providing better services for visitors. Despite these benefits, several challenges have emerged, including growing environmental pressures, waste management issues, and the potential widening of economic inequality between residents directly involved in tourism and those who are not. These challenges indicate that tourism development can also create socio-economic gaps and place strains on the village’s natural resources if not managed carefully. Therefore, sustainable tourism management becomes crucial in balancing cultural preservation, economic equity, and environmental protection. This study suggests that policies integrating community participation, equitable economic distribution, and environmental sustainability are essential to ensure long-term positive impacts. Ultimately, Penglipuran Tourism Village can serve as a model for sustainable rural tourism development in Indonesia and beyond.

Hajrah Hamzah; Hanisyahputra, Farhan Dwinanda; Kartika Septiary Pratiwi Musa; Warka Syachbrani; Andi Muh Syukur Hidayatullah

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This Community Partnership Program (PKM) was implemented to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Balang Baru Subdistrict, Tamalate District, Makassar City, particularly in financial management. The main problems faced by local MSME actors include low financial literacy and the absence of systematic and sustainable financial recording practices, which hinder optimal business performance evaluation. Through this program, a team from Universitas Negeri Makassar designed and carried out training and mentoring activities focused on the use of digital financial recording systems that are user-friendly for MSME actors. The activities included the preparation of training materials on basic financial management, hands-on practice in preparing simple financial statements, the use of digital bookkeeping applications, and an evaluation of their implementation. The training was conducted intensively over three days using interactive and practical methods. The results showed a significant improvement in participants’ understanding and skills in managing business finances, recording transactions in an organized manner, and preparing financial reports that could be used for basic business analysis. Moreover, the program encouraged MSME actors to become more independent in making data-driven business decisions. This initiative is expected to have a long-term impact in promoting professionalism among MSMEs and serve as a replicable model for community empowerment through improved financial literacy.

Arif Rahman; Eja Armaz Hardi; M. Maulana Hamzah

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines two main issues related to palm oil trading transactions in Kuala Keritang Village, Indragiri Hilir Regency, Riau Province. The first issue concerns the analysis of pricing mechanisms in palm oil trading, while the second focuses on the review of Islamic business ethics in such transactions. The objective of this research is to understand in detail how the price determination system operates in the local palm oil market and to assess the extent to which these trading practices align with the principles of Islamic business ethics. To address these issues, a qualitative descriptive method was employed. This approach was chosen because it allows for a comprehensive description of facts, data, and trading mechanisms while providing space for critical analysis in relation to Islamic values. Data were obtained through observation, interviews, and documentation, which were then described, analyzed, and discussed in order to answer the research questions thoroughly. The findings indicate that, in general, palm oil trading practices in Kuala Keritang Village are similar to other common trading systems, but they differ in terms of price-setting mechanisms. In practice, the price of palm oil is largely determined by buyers based on market conditions, which often creates injustice for farmers as sellers. From the perspective of Islamic business ethics, this practice does not fully comply with the principles of fairness, honesty, and mutual benefit, which are essential foundations of Islamic economic transactions. The study concludes that violations of Islamic business ethics principles, particularly regarding fairness in pricing, still occur in palm oil trading within the village. Therefore, improvements are needed in the transaction system so that palm oil trading in Kuala Keritang can be carried out in accordance with sharia principles, ensuring justice and mutual benefit for both sellers and buyers.

Zaenal Abidin; Insan Tajali Nur; Alfian Alfian

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2025 International Forum of Researchers and Lecturers

The main issue in this study is the practice of ministers concurrently holding positions as party chairpersons, despite conflicting with the provisions of Article 23 of Law No. 39 of 2008 concerning State Ministries, which prohibits ministers from concurrently serving as leaders of organizations funded by the state budget (APBN/APBD), including political parties that receive APBN/APBD funds. The focus of this research is on the reasons why the president appoints ministers from political party leadership and the implications of such dual positions. The method used is normative legal research with statutory and conceptual approaches, and data collection through literature review of regulations, literature, and other official documents. The study reveals that the main factors behind appointing ministers from party leadership are the dynamics of the multiparty system requiring the president to rely on coalition support, regulatory ambiguity regarding the prohibition of dual office holding, and political pragmatism that undermines the party’s role as representatives of the people. The implications of this practice include violations of Law No. 39 of 2008, weakening of checks and balances mechanisms, potential for transactional politics, strengthening of oligarchy and political dynasties, and violation of good governance principles. To address these issues, a revision of Article 23 of Law No. 39 of 2008 is necessary to make the prohibition of dual offices clearer, strengthen law enforcement mechanisms, ensure transparency in ministerial appointments, and secure the president’s commitment to meritocratic principles.

Magdalena Ayang Tura; Hagar Magdalena Oujaha; Malik Bambangan

jurnal Riset Rumpun Agama dan Filsafat 2025 Pusat Riset dan Inovasi Nasional

This article explores the theme of faithfulness amid suffering through a narrative and theological analysis of Job 1:1–22, while also examining its relevance for the Christian faith today. Job is chosen as the central figure due to his portrayal in the Bible as a man who endured extreme suffering yet maintained his spiritual integrity. This research uses a qualitative approach with a library research method, analyzing biblical texts and relevant theological literature. The study focuses on understanding suffering as a test of faith allowed by God, rather than as punishment for sin. The analysis reveals that Job is portrayed as a righteous, upright, God-fearing man who shunned evil. In Job 1:1–22, he loses all his wealth and children in a very short time, yet continues to submit to God’s will. His well-known declaration, “The Lord gave, and the Lord has taken away; blessed be the name of the Lord,” affirms the depth of his faith and obedience. Job’s faithfulness is not transactional, but emerges from a pure spiritual relationship with God. Job’s story remains highly relevant for contemporary Christians. In today’s world filled with adversity, Job teaches that suffering is not necessarily a sign of wrongdoing or lack of faith, but can be a means for spiritual growth and character formation. This article affirms that true faith will remain steadfast even when tested by suffering. Thus, Job stands as an enduring example of unwavering faithfulness to God in the face of deep crisis.

Alisya Meitasari Wardani; Dinda Hafnita; Indi Isnandini Fajrin

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Digital technology chance in Indonesia presents both occasions and constraint for the development of Islamic economics, particularly in implementing Islamic business strategies through e-commerce. The adoption of digital technology, including Islamic fintech and halal e-commerce, has expanded market access, improved efficiency, and strengthened MSME competitiveness while adhering to sharia principles. This study employs a qualitative method using library research and the maqāshid shariah framework to examine the role of digital innovations such as fintech and blockchain in supporting Islamic entrepreneurship. The findings indicate that Islamic business strategies in the digital era have the potential to broaden international market reach, enhance transaction clarity, and reinforce compliance with sharia principles. Furthermore, digital innovation aligns with maqāshid shariah objectives, focusing on the protection of religion, life, intellect, lineage, and wealth. However, challenges remain, including low digital literacy, complex sharia regulations, and the risk of platform misuse. Therefore, cross-sector collaboration, the enhancement of digital and Islamic economic literacy, and strengthening the role of sharia e-commerce supervisory bodies are essential to build a fair and sustainable business ecosystem. With these strategic measures, digital technology integration can serve as a key instrument in strengthening the ummah’s economy, promoting financial inclusion, and positioning Indonesia as a global hub for Islamic economics.

Nenie Sofiyawati

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study addresses common problems in start-up businesses: lack of financial management and low presentation of financial statements due to limited human resources. With a conceptual qualitative research (CQR) approach, the research integrates accounting theory and business life cycle theory to design a process for presenting relevant financial statements for business actors who run individual operations. The main findings point to two things: first, the need for resources that understand finance is an inevitability that can be met through education, training, and induction observation; Second, the synthesis of accounting theory and business life cycle maps the conceptual area for the report presentation model that is tailored to the conditions of the beginner business. The proposed model covers the scope of management ranging from recording transactions on the cash mutation book, journaling to reveal the double impact of transactions, to grouping account balances on the ledger to produce relevant information. This process differs from the conventional accounting cycle in that it starts from the cashier function combined with the accounting function, thus reducing the need for separate specialists. The combination of cashier and accountant functions in one practical and relevant accounting flow for individual businesses, allows business owners to supervise their financial performance and position through simple but informative reports.

Mardhyah Fathania ‘Izzati; Widya Darwin

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This research aims to develop a transaction data security system on the web-based Pancadaya Waste Bank application by applying a hybrid cryptographic algorithm that combines Advanced Encryption Standard (AES) and Rivest Shamir Adleman (RSA). The problem faced in the previous system is the weak recording and security of customer transaction data, because the process is still carried out manually so that it is prone to recording errors, loss of important information, and potential misuse of data by unauthorized parties. To answer these problems, this study uses the Rapid Application Development (RAD) method which allows the application development process to be carried out quickly, flexibly, structured, and according to user needs. The research method used was a qualitative approach with interview techniques with the management of the Pancadaya Waste Bank and the Environment Office, as well as an in-depth literature study on the application of hybrid cryptographic algorithms in modern information systems. The system is built using the PHP programming language, MySQL database, and OpenSSL library as the main support for the data encryption and decryption process. The implementation of the algorithm is carried out by encrypting transaction data using AES for efficiency and speed, then the AES key is secured through RSA to ensure a higher level of security while preventing illegal access. The test results showed that the system was able to encrypt and decrypt transaction data in real-time, as well as display transaction results in the form of digital notes on deposit and balance withdrawal activities. In addition, performance tests using GTmetrix showed that the application has excellent speed, stability, and processing efficiency, making it feasible to be widely implemented in Pancadaya Waste Bank operations.

Wizra Aulia; Stefani Hardiyanti Putri; Imelda Juniarta Emin

Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Lake Maninjau specialty food souvenir shop is one of the micro businesses that sells a variety of traditional regional food products. So far, the marketing process and transaction management are still done manually, which causes limited market reach, difficulty in recording sales, and lack of effectiveness in product promotion. This research aims to design a web-based marketing information system to support the sales process, promotion, and data management in a more efficient and integrated manner. The system development method uses the System Development Life Cycle (SDLC) approach of the waterfall model, which includes the planning, needs analysis, system design, implementation, and testing stages. Data collection was conducted through field observations, interviews with business owners, questionnaires to customers, and literature studies related to information systems and digital marketing strategies. The designed information system includes various main features such as product data management, sales transaction recording, automatic sales report generation, social media integration, and product promotion pages. In the marketing aspect, this system allows businesses to display product catalogs online, provide real-time promotional information, and establish direct interaction with customers through contact and ordering features. In addition, the use of this system allows stores to reach a wider market, including potential customers from outside the Lake Maninjau area, through an integrated digital marketing strategy. The implementation results show that this web-based system can increase the effectiveness of product promotion, speed up the transaction process, and improve the quality of customer service. With this system, souvenir shops can compete more competitively in the digital era, as well as strengthen brand image and customer loyalty through more structured and sustainable marketing.

A. Almauizah; Imrona Hayati; Ajis Supangat

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Sangatta Central Market, one of the largest trading centers in North Sangatta, accommodates more than 750 traders and operates daily until midday, reflecting the high intensity of economic transactions in the region. Within this trading environment, Islamic business ethics play a pivotal role, particularly for Muslim traders, as they not only regulate commercial practices but also shape customer comfort and satisfaction. However, observations indicate that not all traders consistently practice ethical behaviors in line with Islamic values—for example, some neglect to maintain a friendly attitude such as smiling during interactions with buyers. This condition potentially reduces the quality of service and impacts consumer willingness to return. In response, this study seeks to analyze the influence of Islamic business ethics on consumer purchasing interest at the North Sangatta Central Market. The research adopts a quantitative approach by distributing structured questionnaires to a sample of 96 Muslim customers, complemented by direct observation and systematic data recording. The collected data were analyzed using simple linear regression to determine the extent to which the implementation of Islamic business ethics contributes to consumers’ willingness to shop. The results reveal a regression equation of Y' = 9.764 + 0.304X with a correlation coefficient (R) of 0.299. The coefficient of determination (R²) of 29.9% indicates that Islamic business ethics significantly and positively influence consumer purchasing interest. In other words, nearly one-third of the variance in customer purchasing interest can be explained by the level of ethical business practice applied by traders. This finding implies that the more traders integrate Islamic values—such as honesty, fairness, and friendly interaction—into their daily business practices, the more likely consumers are to engage in transactions and maintain loyalty to the market.

Muan Ridhani Panjaitan

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the implications of Minister of Finance Regulation (PMK) Number 37 of 2025 on the national fiscal balance and the resilience of micro, small, and medium enterprises (MSMEs) in the context of the rapid development of e-commerce in Indonesia. This PMK introduces a collect at the source mechanism, which is the appointment of certain marketplaces as collectors of Income Tax (PPh) Article 22 on online merchant transactions. This policy is seen as one of the strategic steps to expand the digital tax base, improve fiscal efficiency, and support the principle of compliance by design. The research uses a descriptive qualitative approach through documentation studies of official government documents, academic literature, and relevant publications. The results of the study show that the implementation of PMK 37/2025 has the potential to have a positive impact on state revenue through digital taxation optimization. In addition, this policy can strengthen the fiscal balance by minimizing the potential for tax avoidance in the growing digital economy sector. However, on the other hand, the policy also poses a number of challenges for MSMEs, especially related to administrative readiness, limited fiscal literacy, and adaptability to the tax digitalization system. For most MSMEs, additional tax liabilities can be a burden that affects cash flow, competitiveness, and business sustainability, especially for MSMEs that are still in the growth stage and have limited resources. The policy implications identified include the importance of improving fiscal education and literacy programs, the development of user-friendly digital reporting systems, and active collaboration between fiscal authorities, marketplaces, and MSME actors. Thus, the success of the implementation of PMK 37/2025 is not only determined by regulations, but also by the extent to which the policy is able to be implemented in an inclusive, adaptive, and sustainable manner in supporting national economic development.

Setiawan Edi; Amirul Mustofa; Ulul Albab

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

Technological innovations have brought significant changes in the management of public administration, including the procurement of goods and services. E-Catalog is one of the innovations implemented to improve efficiency, transparency, and accessibility in the procurement process. This study aims to analyze the effectiveness of the use of E-Catalog in the city of Surabaya based on five main criteria: effort, cost-efficiency, result, cost-effectiveness, and impact. The results of the study show that E-Catalog is able to speed up the procurement process of goods and services by providing direct access to the information needed by users, without going through a time-consuming manual tender process. The system also cuts operational and administrative costs, such as printed documents and formal meetings, providing budget efficiency of up to 10% per year. In addition, user satisfaction levels increased with more than 85% of respondents feeling helped by this system. E-Catalogs not only save time and costs, but also increase transparency and accountability in procurement. All transactions are digitally documented, making the audit process easier and preventing potential irregularities. This implementation also encourages the empowerment of local MSMEs by providing easier access to government markets. Another positive impact is the increase in public trust in the government, which is supported by a transparent and inclusive system. Nonetheless, challenges such as limited technology infrastructure and intensive training need still need to be addressed to ensure the sustainability of these systems. With the integration of blockchain technology and strengthening regulations, E-Katalog has the potential to become an effective and efficient model for the procurement of goods and services, not only in Indonesia, but also at the global level. This research offers strategic recommendations for the development of better technology-based procurement policies and practices in the future.

Anggara S

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2025 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

In the current digital era, managing sales transactions manually is inefficient and prone to recording errors. This research aims to develop a web-based Point of Sale (POS) application for the Phi Phi Thai business using the Extreme Programming (XP) software development methodology. XP was chosen for its support of rapid iteration, adaptability to changing user requirements, and strong collaboration between developers and stakeholders. The developed application includes key features such as user registration and login, product ordering, menu and customer management, expense tracking, and financial and sales reporting. Testing was conducted using the Black Box Testing method to ensure that all functionalities performed according to specifications. The implementation results indicate that the application improves operational efficiency, reduces transaction errors, and provides real-time information for business owners to support better decision-making. Furthermore, the application of Extreme Programming (XP) methodology in the development process allows time for regular evaluation and refinement of the application based on feedback from end users. Each iteration produces a version of the software that can be immediately tested and used, minimizing the risk of system failure during final implementation. This approach also encourages lightweight yet relevant documentation and open communication between the technical team and business owners. Thus, the developed Point of Sale application not only meets current functional requirements but also has a high degree of flexibility for further development as Phi Phi Thai's business grows in the future.