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This article discusses the effectiveness of using Accurate Online software in supporting the accounting process during the implementation of the independent student internship program at PT Neo Farma Indonesia. Accurate Online as a cloud-based accounting information system is used to record financial transactions, manage stock, taxation, and prepare reports in real-time and integrated. This study uses a qualitative method through direct observation during the internship. The results of the observation show that the implementation of Accurate Online provides convenience in recording transactions, time efficiency, and strengthens the company's financial governance. Although there are technical constraints in the form of internet network quality, this does not significantly interfere with the effectiveness of the system. Thus, the use of Accurate Online is considered effective in supporting company operations and providing relevant work experience for students.

This community service program focuses on transforming financial management at Pharmacare Pharmacy Ciputat through the integration of digital accounting and strengthening human resource (HR) management. The background to this activity stems from the problem of partners who still rely on manual recording for financial transactions, inventory management, and report preparation. This condition results in inefficiency, late reporting, potential recording errors, and difficulties in strategic decision-making. In addition, limited HR competency in the use of digital accounting technology and the absence of financial standard operating procedures (SOPs) are major obstacles to improving organizational performance. The main objective of this activity is to implement an integrated digital accounting system capable of producing real-time financial reports, increasing inventory management efficiency, and building transparent financial governance. Simultaneously, employee competency is improved through intensive training and mentoring in the use of accounting software and the preparation of financial SOPs. The involvement of students and faculty in this activity aligns with the spirit of Independent Learning and Independent Campus (MBKM) and supports the achievement of the university's Key Performance Indicators (IKU), particularly in providing off-campus experiences and utilizing work results for the community. Through this program, it is hoped that Pharmacare Ciputat Pharmacy can improve operational efficiency, strengthen business sustainability, and provide more optimal healthcare services. More broadly, this activity contributes to community economic empowerment by strengthening the capacity of small businesses in the healthcare sector.

Public transportation, with Transjakarta as its main pillar, requires a deep understanding of customer behavior to improve service quality and maintain loyalty. This study aims to segment Transjakarta customers using data mining techniques, specifically the K-Means Clustering algorithm, based on the RFM (Recency, Frequency, Monetary/Value) behavioral model. 37,900 rows of raw transaction data were processed into a clean database, resulting in 1,917 unique customers for analysis. The RFM metrics were then normalized using Min-Max Scaler. The optimal number of clusters was evaluated using the Elbow Curve and Silhouette Score Methods, which led to the determination of k = 4 clusters. The segmentation results identified four customer groups requiring specific strategies: Cluster 3 (Champions) with high R, F, and V (requiring rewards and retention); Cluster 0 (Active, Low Value) with high R and F but low V (requiring upsells and cross-sells); Cluster 1 (Potential/At-Risk); and Cluster 2 (Dormant/Lost). Preliminary analysis (EDA) showed that nearly half of customers (49.3%) used Bank DKI cards, dominated by the productive age group (25–45 years old), with the Rusun Kapuk Muara–Penjaringan route being the busiest. The main managerial recommendation is to strengthen the partnership with Bank DKI and optimize services in this busy corridor.

This article discusses the four-month internship experience at PT Pos Indonesia Regional V Surabaya, specifically in the Finance and Accounting section, with a focus on evaluating the effectiveness of using the SAP S/4HANA system in recording financial transactions. The research used a descriptive qualitative approach with a literature study method that was analyzed thematically. The results showed that SAP supports real-time transaction recording, is integrated between modules, has an adequate audit trail, and increases HR competence in terms of accuracy and work efficiency. The conclusion shows that the SAP system has proven effective in supporting operational efficiency and internal control of the company, while providing practical experience and important learning for students in facing the digital and integrated world of work.

The rapid growth of RT/RW Net-based internet services among the community has driven the need for an integrated, efficient, and easy-to-use billing system. The self-help RT/RW Net model often faces challenges in terms of administrative management, especially related to customer recording, billing, and financial reporting which are still done manually. Common problems faced by partners are payment systems that have not been digitized and minimal transparency in data collection and tracking of customer transactions. The purpose of this activity is to design and implement a web-based billing application built using the Laravel framework. This application is designed to facilitate the process of managing customer bills, monitoring internet service usage, and preparing financial reports automatically and in a structured manner. The method of implementing the activity includes the system design stage, training partners in using the application, and assistance in direct implementation in the RT/RW Net operational environment. The results of the activity show that the developed system has succeeded in automating most of the billing process and increasing the efficiency of administrative management by up to 80%. In addition, this system also has a positive impact on increasing transparency and accuracy of customer data. Suggestions for further development include the addition of automatic payment features through integration with payment gateways, as well as improving the user interface to make it more responsive and user-friendly.

Digital transformation has become a critical factor in enhancing the competitiveness and sustainability of micro, small, and medium enterprises (MSMEs) in the digital economy era. This study aims to examine the integration of e-wallet services and social media marketing strategies as components of digital transformation within MSMEs. Employing a Systematic Literature Review (SLR) approach, the study analyzes 25 relevant scholarly articles published between 2018 and 2025. The findings indicate that the adoption of e-wallets facilitates financial transactions, improves operational efficiency, and promotes compliance with formal financial systems. Meanwhile, the use of social media proves effective in expanding market reach and strengthening customer engagement. However, the adoption of these digital tools remains constrained by several challenges, including limited digital infrastructure, low levels of technological literacy, and resistance to change. These findings offer important implications for policymakers and business practitioners in designing inclusive and sustainable digitalization strategies for MSMEs

This study uses a qualitative method to examine the criminal sanctions against phishing crimes under Indonesian criminal law. Phishing is a form of cybercrime committed by deceiving victims into disclosing personal or confidential information such as identity data, bank accounts, or other sensitive details. In Indonesian criminal law, phishing is not explicitly mentioned, but it can be prosecuted under several articles of the Electronic Information and Transactions Law (Law No. 19 of 2016), particularly Articles 35 and 36, which regulate manipulative acts that cause harm to others. Offenders may face imprisonment of up to 12 years and/or fines of up to 12 billion rupiah. Additionally, offenders may be charged under the Indonesian Penal Code (KUHP) if their actions meet the elements of fraud or data theft. This study highlights the need for legal reform to be more responsive to the rapid advancement of digital technology. More specific regulations are needed to ensure legal certainty and provide adequate protection for victims of phishing crimes in Indonesia.

Technological advances that continue to develop have changed the way people carry out various activities, including online buying and selling transactions. Various e-commerce platforms are here to meet the Indonesian market, including Tiktok which in the form of a social tool that people like. The lesson wants to observe the satisfaction of Tiktok Shop users from UI/UX through the Naïve Bayes algorithm. This lesson uses the CRISP-DM method. There are stages of reviewing reports, efforts, models, readiness, appearance and reviews. 60 test data processed in Rapid Miner obtained results with a user interface accuracy level of 88.33% and a user experience accuracy level of 76.67%. This shows that the user interface and user experience are factors that influence the level of satisfaction of Tiktok Shop users.

CV Mitra Grafika is a printing company where warehouse inventory management is still conducted manually, often resulting in data entry errors and delayed item distribution. To address these issues, a web-based Warehouse Management System (WMS) is needed to assist in stock monitoring, item transactions, and reporting processes. This study aims to design and develop a WMS website using the CodeIgniter 3 (CI3) framework and the SB2 Admin interface template. The development methodology used is the waterfall model, consisting of requirements analysis, design, implementation, and testing. The system includes key features such as item data management, warehouse transactions, reporting, and user role-based access (admin, staff, manager, director). The results indicate that the system successfully improves warehouse operational efficiency, accuracy, and structure.

The digitalization of the sharia economy in Indonesia presents a great opportunity to expand financial inclusion, accelerate the transaction process, and improve the efficiency of the economic system based on Islamic values. This study aims to examine the dynamics of opportunities and challenges for the digitalization of the sharia economy amidst the development of the digital economy. Using a qualitative descriptive approach and thematic analysis techniques, this study reveals that innovations such as sharia fintech, halal e-commerce, and sharia digital banking have significantly driven the progress of the sharia economy. However, challenges such as low digital literacy, infrastructure inequality, and weak sharia-specific regulations are still major obstacles. The results of this study emphasize the importance of increasing sharia digital literacy, synergy between stakeholders, strengthening regulations, and developing competent human resources to ensure that the digitalization of the sharia economy remains in line with the principles of maqashid sharia and can develop inclusively and sustainably in Indonesia.

This research aims to examine the impact of thrifting on the economic condition of clothing traders in Pasar Lasoani, to identify the factors that make thrifting a threat to these traders, to find solutions that traders can implement in facing competition with thrifted products, and to understand the Islamic economic perspective on thrifting practices in Pasar Lasoani. This study uses a qualitative research method, which is intended to describe and explain events or phenomena occurring in the field and to present data systematically, factually, and accurately regarding the facts or phenomena observed. The data for this study were obtained through observation, interviews, and documentation. The thrifting phenomenon has had a significant impact on the economy of clothing traders in Pasar Lasoani. On the positive side, this trend has increased income for traders who sell thrifted items due to their affordable prices and attractive variety. However, on the negative side, thrifting reduces the competitiveness of new and local clothing traders, thereby creating economic imbalances in the market. The increase in secondhand clothing imports is also perceived as a threat to the demand for new products, especially due to the strong interest of young consumers in branded clothes at low prices. To improve competitiveness, new clothing traders need to implement strategies such as price adjustments, product quality improvement, utilization of digital marketing, and consumer education on the advantages of new clothing. From an Islamic economic perspective, the practice of thrifting is permissible as long as it fulfills the pillars and legal conditions of buying and selling, namely clarity of the product, mutual agreement on price, and absence of excessive gharar (uncertainty). According to the school of Imam Malik, this practice is valid if the existing gharar is minor, unavoidable, and conducted with honesty, fairness, and transparency. Therefore, thrifting transactions in Pasar Lasoani can be considered in line with the principles of sharia.

Manual stock management systems are still commonly used in electrical equipment sales businesses, often leading to problems such as inaccurate data recording, delayed reporting, and potential data loss. To overcome these issues, a web-based inventory management information system was developed to automate the recording of incoming goods, outgoing goods, damaged items, and lost items. A case study was conducted at Toko Dhanisa Mandiri Jaya, which previously relied on manual bookkeeping using physical logs. The system was developed using the Waterfall method, involving stages such as requirements analysis, system design, implementation, testing, and maintenance. Data collection was carried out through observation, interviews, and literature review. The system includes key features such as inventory data management, transaction processing, reporting, and user management. The implementation results indicate improved operational efficiency, reduced recording errors, and the availability of real-time inventory data to support managerial decision-making. This system is expected to help the store modernize its business processes with better accuracy and control.

Rapid advances in information technology have fuelled the emergence of digital currencies such as Bitcoin as an increasingly popular means of transaction in Indonesia. However, behind the convenience and speed offered, the use of Bitcoin also poses a high risk of fraud in online transactions. The main objective of this research is to analyse the nature of legal protection for Bitcoin users in Indonesia. This research applies normative juridical method with statutory approach, conceptual approach, case study analysis, and refers to legal protection theory, online transaction theory, and legal economic theory. One of the case studies studied is the High Court Decision 1240/Pid.Sus/2022/PN Tng which reflects the existence of a vacuum and vagueness of legal norms in the protection of Bitcoin users. The analysis shows that although Bitcoin has been regulated under the legal framework of digital asset trading, there are still inefficiencies in the application of legal protection in a comprehensive and effective manner. This research emphasises the need for more progressive regulatory reforms, as well as strengthening the role of law enforcement agencies and financial technology supervisors to ensure fair, certain and comprehensive protection for Bitcoin users in the territory of Indonesia. It is hoped that the results of this research can strengthen theoretical contributions in enriching the development of digital economy law and become a practical reference for policy makers.

Maritime security in Indonesia faces numerous challenges, including piracy, smuggling, and environmental degradation that threaten the sustainability of the maritime sector. Blockchain technology, known for its transparency, security, and efficiency, presents a potential solution to enhance maritime security systems in Indonesia. This study explores the application of Blockchain technology in improving surveillance, tracking, and data validation in the maritime sector. By analyzing existing literature and case studies, the research identifies how Blockchain can strengthen security systems through smart contracts, real-time supply chain tracking, and increased transparency in maritime transactions. The study also discusses the challenges of implementing Blockchain technology in Indonesia's maritime sector and offers recommendations to accelerate its adoption. The findings aim to provide insights for policymakers and practitioners in developing technology-driven solutions to enhance maritime security in Indonesia.

This study uses a qualitative method with a normative legal approach that aims to analyze legal protection for victims of Information and Electronic Transactions (ITE) crimes, especially in cases of the distribution of digital pornographic content. The rampant distribution of pornographic content through digital platforms is a serious threat to the privacy rights and dignity of victims, especially women and children. In the context of law in Indonesia, protection for victims has been regulated in several laws and regulations such as Law Number 19 of 2016 concerning Amendments to the ITE Law and the Criminal Code (KUHP). However, the implementation of this protection still faces various obstacles, includeing weak law enforcement, limited understanding of victims’ rights, and the suboptimal role of witness and victim protection institutions. Through literature studies and analysis of court decisions, this study found that legal protection is still reactive and has not been optimal in preventing and restoring victims’ losses as a whole. Therefore, a more responsive policy reformulation and strengthening of digital literacy are needed as strategic preventive measures.

This study aims to analyze the implementation of PSAK 105 related to the calculation of mudharabah profit sharing at Bank BJB Syariah KCP Lippo Cikarang. The research method used is qualitative with a descriptive approach, where data is collected through interviews, observations, and documentation. The analysis is carried out by comparing the practice of calculating mudharabah profit sharing at the bank with the provisions stipulated in PSAK 105, which includes aspects of recognition, measurement, presentation, and disclosure of mudharabah transactions. The results of the study indicate that in general Bank BJB Syariah KCP Lippo Cikarang has implemented the principles of PSAK 105 in calculating mudharabah profit sharing, but there are still several obstacles such as employee understanding of sharia accounting standards, optimization of information technology systems, and internal socialization regarding standard updates. These findings emphasize the importance of improving human resource competency and strengthening the supervision system so that the implementation of PSAK 105 can run optimally and support transparency and accountability of sharia bank financial reports.

 In today's digital era, efficient and accurate inventory management is crucial to support operational effectiveness in business sectors, including retail optics stores. Optik Retna, a retail optical business, previously utilized Microsoft Excel for stock management, which led to various limitations such as restricted multi-user access, risk of data loss, and lack of real-time reporting. To address these challenges, a web-based inventory system was designed and implemented using the Agile methodology. The system was developed using HTML, CSS, JavaScript, PHP, and MySQL, and includes key features such as inventory tracking, expense and return management, transaction recording, sales reporting, and user administration. The implementation results demonstrate that the system enhances work efficiency, simplifies the recording of incoming and outgoing goods, and supports faster and more accurate decision-making at Optik Retna. Therefore, this system provides a practical contribution to the digital transformation of small and medium-sized enterprises in the optical sector.

Manual transaction and stock recording at Ubay Galon causes various issues, such as data loss, record inaccuracies, and lack of real-time access. This study aims to design and develop a web-based sales information system to improve operational efficiency and data accuracy. The research was conducted at Ubay Galon, South Tangerang, using the Waterfall development method. Data collection techniques include observation, interviews, and literature studies. The system was designed using UML and implemented with web technologies. The result is a sales information system that records transactions, manages inventory, and generates automatic and real-time reports. The system also enhances data security with login and automatic backup features. In conclusion, the system effectively supports the digital transformation of Ubay Galon's business processes.

This study observes how influencers sell sharia products through live selling on the TikTok platform and analyzes it from the perspective of muamalah fiqh and how it impacts the Islamic economy. This study shows that sharia-based direct selling can increase market access, expand the reach of sharia MSMEs, and encourage the development of a sharia-based digital economy. This can be seen from the transaction process and the sharia principles that must be adhered to. This study also emphasizes the importance of openness, honesty, and acceptance of contracts to ensure that the transactions carried out are halal and valid according to fiqh. Using a qualitative descriptive analysis methodology supported by literature and direct observation data, it was revealed that direct buying and selling practices can teach people the concept of Islamic economics and encourage ethical or sharia-compliant buying and selling behavior. However, violations of sharia principles such as marketing of illicit goods and fraudulent practices require ongoing supervision and training. This study shows that sharia live selling on TikTok can be an effective way to empower the people's economy and develop a sharia-based and ethical digital economic ecosystem.

This study aims to understand the influence of human resource management (SDI) and sales digitalization on improving the performance of MSMEs, especially in the donut business in the Tuasan area. According to the results of interviews and direct observations, Donat Tuasan MSMEs face major obstacles in the use of digital technology, such as low digital literacy and lack of understanding of digital payment systems such as QRIS and food delivery service platforms such as GoFood and GrabFood. In an effort to improve business performance, human resource empowerment is very necessary, including education on the use of digital technology and the development of business actors' competencies in managing businesses in a modern manner. The implementation of a cashless payment system and the use of digital platforms are expected to be able to expand market reach, increase transaction efficiency, and improve the competitiveness of MSMEs in the digital era. This study emphasizes that the success of MSME digital transformation is highly dependent on effective SDI management and continuous support from various related parties.