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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.

This study discusses the rampant spread of online gambling advertisements in Indonesia, which contravenes the Criminal Code (KUHP) and Law No. 11 of 2008 on Electronic Information and Transactions (UU ITE) and its amendments, which prohibit gambling. Law enforcement faces significant challenges, one of which stems from the self-regulatory policies of Electronic System Operators (ESOs) for User-Generated Content (UGC), which do not fully prohibit online gambling advertisements. The objective of this study is to analyze the spread of such advertisements and the legal framework governing ESOs for UGC based on cyberlaw provisions. The methods used include a normative legal approach to examine principles, theories, and legal history, as well as a sociological legal approach utilizing secondary data through the integration of legal and social sciences. This research is descriptive-analytical, using data from literature reviews and semi-structured interviews. The results of the study indicate that the spread of online gambling advertisements is driven by the advertising features of PSE UGC and the weak effectiveness of existing self-regulatory policies. Additionally, the government is deemed to have been lenient in imposing administrative, criminal, or civil sanctions on PSE UGC, exacerbated by the ambiguous provisions of the Criminal Code (KUHP) and the ITE Law regarding gambling regulations. The research recommendations are for the government to pressure PSE UGC to strengthen internal policies regarding the prohibition of online gambling content, enforce administrative sanctions strictly, and revise ambiguous phrases in the Criminal Code and ITE Law to clarify regulations and strengthen law enforcement efforts against the spread of online gambling advertisements in Indonesia.  

This paper explores the transformative influence of artificial intelligence (AI) on the accounting profession, particularly within the Accountant General of the Federation (OAGF). The research investigates how AI-driven innovations are reshaping traditional accounting practices and redefining the role of accountants. By conducting a systematic literature review, this study identifies three primary dimensions of AI’s impact: the automation of repetitive tasks such as data entry, transaction processing, and reconciliation; enhanced data analytics capabilities, which include predictive modeling and real-time decision support; and the evolution of accountants' roles toward more strategic and value-added activities, such as financial advisory and risk management. The automation of routine processes through AI allows accountants to focus on higher-level tasks that require judgment, creativity, and expertise, ultimately enhancing the overall efficiency of the accounting function. Furthermore, AI’s advanced data analytics tools provide more accurate insights, enabling accountants to offer more effective financial guidance and make more informed decisions. As AI reduces the time spent on manual processes, accounting professionals can improve their role in advising on business strategy, improving risk management, and identifying new growth opportunities. The study’s findings underscore the importance of embracing AI in the accounting profession, not only to improve operational efficiency, reduce costs, and scale operations but also to enable accountants to stay competitive in a rapidly evolving technological landscape. The paper concludes by emphasizing that adopting AI is essential for accountants to remain relevant and continue providing valuable contributions to their organizations. Future research should focus on the long-term implications of AI on accounting ethics and the development of necessary skills for accounting professionals to thrive in the age of AI.

The contractual relationship between government entities (PA/KPA/PPK) and construction service providers in procurement activities is complex, as it intersects with both public and private law. Government procurement contracts for construction projects are often structured through a tender process, where service providers must compete to win the contract. Once the provider is selected, a legal agreement is formed, which regulates the roles, responsibilities, and obligations of the parties involved. This agreement is typically outlined in a contract document that serves as a formal, legally binding commitment. In civil law, such contracts are typically governed by private law principles, which include contracts, obligations, and liabilities. However, the nature of government procurement contracts adds a unique element of public law, particularly administrative and criminal law. The government’s involvement in these contracts introduces a dual legal framework that governs the relationship between the parties. On one hand, the contract is influenced by the state’s regulatory powers and administrative authority, ensuring compliance with legal standards and public interests. On the other hand, it is also subject to private law principles, as the government enters into agreements with construction providers just like any other business transaction. This mixed legal framework (or "mixed law") creates a distinctive legal relationship, where elements of public law, such as administrative regulations and oversight, coexist with private law principles, such as those governing contract enforcement and dispute resolution. The contract, which is a Keputusan Tindakan Administrasi Negara (KTUN), remains a civil law act, despite its public law foundation. This hybrid nature of government contracts ensures that both public and private law aspects are considered in the process, which can sometimes lead to legal complexities and challenges in the implementation and enforcement of these contracts.

The use of credit by the public is generally driven by the need and desire to meet certain requirements that cannot be fulfilled with cash. Credit makes it easier for people to meet their various needs, especially for those who do not have enough funds at the time. However, in practice, there are often obstacles such as payment delays, breaches of agreed-upon deadlines, and discrepancies in the recording of installment payments. These issues can create problems for both the creditor and the debtor. This study aims to examine the use of the credit concept by the community and analyze how credit helps fulfill the needs of the community. The study uses a qualitative method with a descriptive research approach. Data collection was done through observation, interviews, and document gathering. The collected data were then analyzed by presenting the data and drawing conclusions. The results of the study show that the use of the credit concept by the community in Rantau Panjang Estate to meet their needs has fulfilled the conditions of a muamalah agreement in accordance with the principles of buying and selling. First, the people involved in the transaction, namely the seller and the buyer, must meet the requirements of being rational, consenting freely, and agreeing mutually. Second, the agreement between the seller and the buyer must include the price and the payment period that both parties have agreed upon. Third, the object or goods being sold must have utility and be clearly defined in terms of its nature, size, and type. Fourth, the price must be clear, with the credit price being higher than the cash price. Additionally, the use of credit by the community in Rantau Panjang Estate has also applied the principles of the Islamic market mechanism, such as Ar-Ridha (mutual consent), healthy competition, honesty, transparency, and justice. This indicates that the credit transactions conducted are in accordance with the rules of Islam and can serve as a fair model for all parties involved.

This study evaluates the effectiveness of the SAP accounting information system in supporting the implementation of the Independent Learning–Independent Campus (MBKM) Internship Program at PT Japfa Comfeed Indonesia Tbk, Gedangan Unit. SAP, as an integrated Enterprise Resource Planning (ERP) system, was adopted to replace the previous desktop-based system, which had significant limitations, such as restricted local access, dependence on additional licenses, and lower integration capabilities across departments. The main objective of this research is to determine how SAP contributes to improving organizational efficiency while simultaneously providing practical learning opportunities for students participating in the MBKM internship program. A descriptive qualitative approach was employed, with data collected through direct observation of company operations, semi-structured interviews with student interns and field supervisors, and analysis of company documentation. The findings indicate that the use of SAP has enhanced efficiency, accuracy, and speed in recording and reporting financial transactions. Through their internship, students engaged directly in business processes, particularly in handling purchase requisitions, reimbursement procedures, and asset management activities. This exposure enabled students to develop a deeper understanding of integrated financial systems and the workflow of a large-scale agribusiness corporation. Although several technical challenges were encountered, particularly in the form of temporary network disruptions, such issues did not substantially hinder the system’s overall performance. The availability of prompt technical support from the company’s IT team minimized potential negative impacts and ensured system continuity. Beyond improving corporate financial governance, SAP also offered valuable experiential learning for interns, bridging theoretical knowledge acquired in academic settings with real-world industrial applications. Overall, the study concludes that SAP functions not only as a strategic enterprise tool for the company but also as an effective educational medium that supports the success of the MBKM internship program.

This study aims to analyze the influence of E-Promotion through Instagram, Google Maps Rating, and payment methods on iPhone purchasing decisions at Ibgadgetstore Purwokerto. The background of this study is based on the importance of digital marketing strategies and the ease of payment systems in influencing consumer behavior in the modern era. Along with the development of technology, consumers increasingly rely on social media and digital platforms to search for information before making a purchase. Therefore, companies are required to be able to utilize digital promotional media optimally, provide flexible payment systems, and maintain reputations through online reviews. The research method used is a quantitative approach with a survey technique. Data were collected by distributing questionnaires to consumers who have made transactions at Ibgadgetstore. The number of samples was set at 111 respondents using a non-probability sampling technique. The collected data were then analyzed using multiple linear regression methods using SPSS software, so that an overview of the influence of each independent variable on purchasing decisions was obtained. The results showed that the three independent variables, namely E-Promotion, Google Maps Rating, and payment methods, had a positive and significant effect both partially and simultaneously. E-Promotion through Instagram was proven to increase consumer purchasing interest by presenting interactive, interesting, and informative promotional content. Google Maps ratings strengthen consumer trust in stores through positive reviews and transparent digital ratings. Meanwhile, diverse, secure, and flexible payment methods can encourage consumers to make faster purchasing decisions because they perceive the transaction process as easier. Thus, this study confirms that digital marketing strategies, online reputation, and payment convenience play a significant role in influencing consumer purchasing decisions.

This study aims to examine the influence of perceptions of security and lifestyle on the interest of Sriwijaya State Polytechnic students in using mobile banking services. The rapid development of digital technology has brought significant changes in various aspects of life, including the banking sector. Mobile banking is now one of the main choices for people because it offers convenience, flexibility, and time efficiency in conducting financial transactions. However, the level of adoption of this service is not solely determined by the availability of technology, but also by the extent to which users feel the system is secure and fits their lifestyle. This study used a quantitative approach with a survey method. Data were collected from 100 respondents who were students of Sriwijaya State Polytechnic through an incidental sampling technique. Data analysis was performed using multiple linear regression with the help of SPSS software version 26.0. The independent variables in this study were perceptions of security and lifestyle, while the dependent variable was interest in using mobile banking. The results showed that both perceptions of security and lifestyle have a significant influence on students' interest in using mobile banking, both partially and simultaneously. Together, these two variables contributed 63.3% to the variation in interest in using mobile banking. This indicates that the higher students' perceptions of service security and the more relevant the service is to their lifestyle, the greater their tendency to actively use mobile banking. This finding is important for banks in formulating strategies to increase mobile banking adoption, especially among students, a potential digital generation.

This study aims to analyze customer satisfaction with the Byond by BSI service at PT Bank Syariah Indonesia Tbk KCP Palembang KM 6, focusing on the influence of service quality and security. The research population consisted of 2,800 customers, with a sample of 97 respondents selected through purposive sampling. A quantitative approach was employed, using a structured questionnaire as the primary data collection instrument. The collected data were analyzed using multiple linear regression, accompanied by instrument testing, classical assumption testing, as well as t-test, F-test, and the coefficient of determination (R²). The findings reveal that both service quality and security have a significant impact on customer satisfaction, both partially and simultaneously. The results indicate that customer satisfaction is not only determined by responsive, accurate, and accessible service quality but is also strongly influenced by the reliability of the security system provided. The regression coefficient shows that security has the most dominant effect, with a value of 0.427, which is higher than the influence of service quality. This highlights that the sense of safety in conducting digital transactions is the primary concern for customers when using Byond by BSI services. The implications of this study emphasize the importance for banks to continuously improve the quality of digital services, particularly in terms of responsiveness, speed of access, and ease of use of the application. In addition, strengthening digital security mechanisms, including customer data protection, transaction encryption, and early detection of potential cyber threats, is crucial in building and maintaining customer trust. The study further underlines the need for continuous improvement in both service quality and security systems as a key strategy to address the challenges of digital banking transformation in an increasingly competitive environment. Therefore, this research contributes to the development of Islamic banking management strategies that focus on customer satisfaction and loyalty in the digital era.

The rapid development of digital technology has significantly transformed consumer behavior, making online applications the primary channel for interaction and transactions. These applications provide convenience for consumers to access various products and services quickly and efficiently. In this context, the quality of service provided, along with the rating and reviews shared online, plays a crucial role in influencing purchasing decisions. For instance, the Fore Coffee app allows consumers to leave reviews and ratings, which can influence other consumers in selecting the desired products or services. These factors are essential in increasing customers' purchase intention, as consumers tend to rely on the experiences of others as references when making decisions. This study uses a quantitative approach by distributing questionnaires to consumers of the Fore Coffee app in West Surabaya. The study aims to determine the extent to which service quality, ratings, and reviews affect consumers' purchase intentions. The data collected were then processed using SPSS version 20 to conduct validity tests, reliability tests, multiple linear regression, and t-tests. Validity and reliability tests were conducted to ensure that the instruments used in this research accurately and consistently measure the relevant variables. Multiple linear regression was used to analyze the relationship between the independent variables (service quality, ratings, and reviews) and the dependent variable (purchase intention). Meanwhile, t-tests were used to examine the significant impact of each variable on purchase intention. The findings of this study can provide valuable insights for Fore Coffee in formulating more effective marketing strategies. The results indicate that service quality, ratings, and reviews significantly influence consumers' purchase intentions. With this understanding, Fore Coffee can improve the customer experience and strengthen its competitive position in an increasingly competitive market.

Advances in digital technology in the financial sector have encouraged Micro, Small, and Medium Enterprises (MSMEs) to shift from cash payment systems to non-cash payments through QRIS (Quick Response Code Indonesian Standard) as an effort to increase efficiency and modernize transactions. This research is motivated by the low level of QRIS adoption among MSMEs in Junti Village, Jawilan District, Serang Regency, Banten, most of which still rely on cash-based transactions. The purpose of this research is to analyze the implementation of QRIS by MSMEs, identify the obstacles faced, and assess the impact of the system's implementation on daily business activities. Data were collected through field observations, interviews with MSME actors, and supporting documentation, and this research was conducted in Junti Village in July 2025. The results revealed that some MSMEs that have adopted QRIS experienced benefits in the form of ease in conducting transactions, increased efficiency, and a more professional business image. These findings also confirm that the use of QRIS contributes to the acceleration of digital transformation in the MSME sector, although not yet fully optimal. The main obstacles encountered were limited access and the quality of internet infrastructure, which is still uneven, making it difficult for some business actors to utilize QRIS optimally. Based on these results, the study recommends the importance of increasing the intensity of socialization and training on QRIS use, as well as the need for ongoing support from local governments and financial institutions so that MSMEs can adapt more quickly and comprehensively to changes in digital technology, so that MSME digital transformation can take place effectively, inclusively, and sustainably. This study recommends the need for increased socialization, training, and support from financial institutions and local governments to encourage sustainable digital transformation of MSMEs.

This study examines the philosophy of Islamic economics and the legal principles underlying the implementation of the mudharabah muqayyadah contract in Islamic financial institutions. The mudharabah muqayyadah contract is a form of partnership contract involving the shahibul maal (capital owner) and mudharib (business manager), with provisions limited to a certain scope, so that the implementation of this contract must be based on sharia principles that regulate all forms of financial transactions. This study focuses on how ethical values in Islam are integrated with the legal principles of sharia contracts, particularly in maintaining fair relations between the two parties. Through a normative qualitative approach, data were collected from classical and contemporary literature as well as regulations applicable in the Islamic financial sector. The results show that the mudharabah muqayyadah contract is a manifestation of maqashid al-shariah in economic practice, which aims to safeguard assets, uphold justice, and create balance in economic transactions. The legal principles applied in this contract include freedom of contract, good faith, and fairness, which serve to ensure transparency, accountability, and justice between the parties involved. However, the biggest challenges in implementing the mudharabah muqayyadah contract are the aspects of supervision and compliance with sharia principles, as well as technical practices that are often influenced by conventional systems. Therefore, this study recommends the need to strengthen education on sharia philosophy for practitioners in the Islamic financial sector, as well as the need for regulatory harmonization to ensure the fair implementation of the contract, in accordance with the transcendental values taught in Islam. Furthermore, harmonization of regulations governing the mudharabah muqayyadah contract is also crucial to create uniformity in practice across Islamic financial institutions. Clear and firm regulations will reduce the potential for misinterpretation that can lead to bias against the interests of one party.

Electronic commerce (e-commerce) has become a dominant trend in modern buying and selling transactions, offering easy access and efficiency. Marketplaces like Shopee act as intermediaries between merchants and buyers, providing fast, secure, and integrated transaction facilities. However, behind this convenience, significant legal issues arise, particularly regarding unilateral transaction cancellations by buyers through the refund feature. In practice, these refund requests are generally approved by the marketplace without thorough verification of the validity of the cancellation reason or the existence of the goods already shipped by the merchant. This study aims to analyze the legality of unilateral cancellations by buyers from the perspective of Indonesian civil law, with reference to the provisions of the Civil Code (KUHPerdata) and the concept of electronic contracts as stipulated in the Electronic Information and Transactions Law (UU ITE). The study uses a normative juridical approach by examining laws and regulations, legal literature, and analyzing two case studies involving merchants BZS and HK. The results indicate that unilateral cancellations by buyers without returning the goods constitute a form of breach of contract. This action not only violates the electronic contractual agreement established during the transaction but also causes financial and reputational harm to merchants. This phenomenon indicates weak legal protection for business actors in the e-commerce ecosystem, particularly regarding the bargaining power between sellers, buyers, and marketplace platforms. Therefore, strengthening fair and transparent digital dispute resolution mechanisms is necessary, including preventive legal protection to prevent losses and repressive protection to provide redress for injured parties. This step is crucial for realizing a healthy, balanced, and equitable digital trade ecosystem for all parties involved.

This research was motivated by public hesitation to invest in digital gold through the Dana app, which refers to Fatwa No. 77/DSN-MUI/V/2010 concerning non-cash gold buying and selling. This fatwa serves as a guideline for Muslims investing in gold. Furthermore, the author has not found any licensing from the Sharia Supervisory Board (DPS) for the Dana app. Furthermore, several students at Batang Hari Islamic University (UNI) have the Dana app and use it to invest in gold. They were seen buying gold on a certain day and reselling it the next day. The added value from the sale was a profit for the students, but there was also a loss for students who exchanged their gold purchases when the price of gold fell. Furthermore, this research is designed in the form of field research (Empirical Jurisprudence), which is a type of sociological legal research and can be described as field research, which examines applicable legal provisions and what has occurred in community life. Using observation, interview, and documentation techniques, data analysis and triangulation are then carried out. The conclusion that can be drawn from the previous description is that the Digital Gold Investment Practice on the Dana Application at Batang Hari Islamic University in its mechanism on the Gold Fund feature is carried out non-cash where the certainty of the object, namely gold, is only in the form of savings balances in the form of rupiah and digital gold weight with no physical gold ownership if the gold savings have not reached 1 gram. In gold investment transactions on the Dana application, the results show that smaller profits are obtained by buyers due to certain problems related to the buyers themselves. The Digital Gold Investment Practice on the Dana application in the Islamic Law Perspective at Batang Hari Islamic University, by juxtaposing several related fatwas, in practice in Islamic law, the investment practice in the Gold Fund feature is considered to contain gharar related to gold objects that have no physical clarity.

This research aims to design and build a web-based syar'i clothing inventory information system at Umama Gallery Yogyakarta. The background of this research is based on the problem of inventory management which has been done manually, which often causes obstacles such as delays in stock information, potential recording errors, wasted paper, and difficulties in preparing inventory reports quickly and accurately. To overcome these problems, a web-based information system was developed by referring to the Software Development Life Cycle (SDLC) Waterfall model, which includes the stages of planning, needs analysis, design, implementation, and testing. Research data was obtained through interviews with store managers and literature studies to support the analysis and design of the system. The implementation results show that the inventory information system built is able to simplify the process of recording and monitoring inventory in real-time, thereby helping to reduce the potential for recording errors and speeding up the reporting process. In addition, this system also reduces dependence on physical documents, making it more environmentally friendly and efficient in the use of resources. Available features include data management of goods, suppliers, users, incoming and outgoing goods transactions, and user account management. The integration of these features supports comprehensive inventory management, improves operational efficiency, and facilitates management in making accurate, data-driven decisions. With this system, Umama Gallery Yogyakarta has gained an effective, reliable, and integrated tool to support smooth operations and more modern and professional inventory management. Similar systems have the potential to be implemented in similar businesses to improve inventory management quality and competitiveness in the digital age.

Public Fuel Filling Stations (SPBU) are important facilities that provide various types of fuel such as gasoline, diesel, and Pertamax to meet the needs of motorized vehicles. The existence of SPBU greatly helps the public in obtaining fuel at a more economical price compared to purchasing retail. However, the transaction system at SPBU generally still uses conventional methods, such as cash payments or the use of debit/credit cards that have not been fully integrated with an efficient digital system. The use of RFID (Radio Frequency Identification) technology has been implemented as a non-cash transaction method at several SPBUs, but this system still has various weaknesses, such as limited device compatibility and delays in transaction processing. This prompted the author to develop the concept of an independent SPBU based on modern technology that is more efficient and secure. The proposed innovation includes the use of contactless smart cards and coin acceptors for the payment system, allowing users to make self-service transactions without operator involvement. In addition, the author also added several supporting components such as proximity sensors, which function to detect the presence of vehicles or people around the SPBU area. These sensors can help in saving electrical energy by activating the system only when needed. Another component is a vibration sensor, which plays a crucial role in detecting excessive vibrations that could potentially cause leaks. If excessive vibration is detected, the system automatically closes the solenoid on the pump to prevent the risk of fire or damage. By integrating this technology, the autonomous gas station system is expected to improve operational efficiency, user convenience, and safety during the automatic refueling process. This development is expected to be an innovative solution for modernizing the gas station system in Indonesia.

This study explores the influence of live streaming mode on the purchase intention of tropical fruits among consumers in Henan, China, in the context of the rapid growth of e-commerce. Live streaming has emerged as a dynamic and interactive platform that enables real-time engagement between sellers and buyers, offering visual product demonstrations and instant feedback opportunities. The research focuses on three critical factors affecting purchase intention: perceived trust, perceived value, and perceived risk. A quantitative research design was employed, collecting data from 392 participants through structured questionnaires. The analysis indicates that interactive communication, transparent information sharing, and authentic presentations during live streaming significantly enhance perceived trust and perceived value. Higher perceived trust fosters a stronger sense of reliability toward sellers, while increased perceived value motivates consumers by highlighting product quality, freshness, and fair pricing. Furthermore, effective live streaming strategies can substantially reduce perceived risks related to product authenticity, quality uncertainty, and transaction security, creating a more favorable purchase environment. The results suggest that the integration of engaging storytelling, professional product showcasing, and active audience interaction serves as a catalyst for influencing consumer attitudes and behaviors toward purchasing tropical fruits. This study enriches the existing literature on live streaming commerce by highlighting its psychological and behavioral impacts on consumer decision-making. In practical terms, the findings offer actionable insights for marketers and fruit sellers, emphasizing the importance of building trust, delivering genuine product experiences, and minimizing risks to maximize purchase intentions. These strategies are particularly relevant for agricultural e-commerce in Henan, where live streaming can bridge the gap between rural producers and urban consumers. Overall, this research provides both theoretical contributions to the study of digital co sumer behavior and practical guidance for optimizing live streaming as a competitive marketing tool in the fresh produce industry.

This study aims to analyze the application of accounting information systems in cash receipts and expenditures and assess their contribution to the effectiveness of internal control at the Sekoto Putro Showroom in Kediri. The research methodology employed is a qualitative approach, with data gathered through interviews, observations, and documentation. The findings reveal that the current accounting information system is still manual and lacks standard operating procedures (SOPs). The process of cash receipt and disbursement is managed by the finance department under the direct supervision of the owner, who also functions as the primary controller. The owner’s consent is required for all large transactions, and internal control is implemented informally through cash checks and transaction authorizations. However, there are notable weaknesses, including the absence of a clear separation of duties and a lack of a well-documented recording and authorization system. These weaknesses pose risks to the efficiency and reliability of financial management and internal control. Consequently, this study recommends the implementation of a computer-based accounting system, the creation of written SOPs, and a more defined separation of financial duties. Such changes are expected to enhance the effectiveness of internal control, improve operational efficiency, ensure more accurate record-keeping, and minimize the risk of financial losses in showroom cash management. By transitioning to a formalized and computerized system, the showroom can streamline its processes and safeguard its financial resources, ensuring long-term sustainability and growth. This research highlights the need for modernizing accounting practices to foster better financial governance and strengthen internal controls in small to medium-sized businesses.

This research examines in-depth legal protection against cybercrime in Indonesia, with a specific focus on ransomware attacks. It also evaluates the 2025 Draft Cyber Security and Resilience Law (RUU KKS) as a measure to strengthen the national cyber defense system. The increase in ransomware cases targeting personal data, public institutions, and vital infrastructure has posed a serious threat to information security and national stability. Although the 2008 Electronic Information and Transactions Law (UU ITE) and the 2022 Personal Data Protection Law (UU PDP) serve as the legal basis, these two regulations do not yet specifically and comprehensively regulate ransomware. This results in challenges in law enforcement and victim protection, both in technical aspects, coordination, and human rights protection. The research method used is normative legal with a qualitative approach, which includes analysis of primary and secondary legal materials, as well as comparisons with regulations in several countries that have more mature ransomware handling mechanisms. The analysis of the 2025 Cyber Security Bill (RUU KKS) indicates that this draft regulation has the potential to strengthen the authority of cyber authorities, mandate reporting of cyber incidents, and impose stricter sanctions on perpetrators. However, implementing this policy requires effective cross-agency coordination, transparent oversight, and synergy between the public and private sectors. This study concludes that the 2025 Cyber Security Bill (RUU KKS) represents a strategic step in building a national cybersecurity system that is adaptive, integrated, and responsive to evolving cyber threats. However, its success will depend heavily on improving public digital security literacy, multi-sectoral collaboration, investment in detection and prevention technology, and guaranteeing human rights protection. These findings are expected to provide input for policymakers in formulating comprehensive and sustainable cybersecurity regulations as a bulwark of national defense in the digital era.

In order to determine who has the right to take business assets implicated in money laundering offenses, this paper examines the legal loophole in Law Number 8 of 2010 about the Prevention and Eradication of Money Laundering offenses (UU TPPU). The efficacy of law enforcement may be weakened and the process of recovering assets from crimes may be hampered by the ambiguous authority and lack of regulatory synchronization. Combining a statutory and conceptual approach with a normative legal technique, this study examines the implications of legal uncertainty on the mechanism of asset confiscation in eradicating TPPU. This research result indicates that the lack of authority in implementing asset forfeiture consequences results in inconsistent legal procedures, overlapping institutional roles, and slows down the recovery of state assets. Therefore, legal reform is needed through amendments to Article 9 of the TPPU Law and alignment with the Criminal Code (KUHP) and other related regulations so that the mechanism of asset confiscation is more precise, more effective, and coordinated. In addition, synergy between investigators, prosecutors, The Corruption Eradication Commission (KPK), and the Financial Transaction Reports and Analysis Center (PPATK) are essential for improving the efficiency of state asset recovery. Regulations and an integrated system make it possible to swiftly and publicly seize assets resulting from criminal activity, which deters criminals, enhances public trust in law enforcement, and ensures that assets obtained illegally can be returned for the benefit of the state and society, while reinforcing the integrity of the justice system.