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This systematic literature review examines the philosophy of science approaches to user security in distributed devices, such as IoT and Federated Learning. The review was conducted in response to the exponential growth of connected devices and the increasing security threats, including cyberattacks, data breaches, and unauthorized access. As distributed systems become more complex, traditional security approaches, such as cryptography and differential privacy, are often insufficient to address the ethical, philosophical, and contextual challenges that arise in these ecosystems. Distributed devices, especially in IoT and Federated Learning contexts, rely on vast amounts of personal data. This data, often stored or processed in decentralized environments, creates significant risks to user privacy and system integrity. As the number of connected devices grows, security risks multiply, creating challenges in maintaining user trust, privacy, and overall system resilience. Conventional techniques, such as encryption, only focus on technical aspects, often neglecting the deeper philosophical dimensions, such as the nature of knowledge, privacy, and fairness in these systems. These gaps highlight the need for a more nuanced approach that incorporates philosophical perspectives into security frameworks. This study uses a systematic literature review method based on the PICOC (Population, Intervention, Comparison, Outcome, Context) framework to analyze the relevance of epistemology, ontology, and ethics in strengthening system security. By examining the foundational principles of how knowledge is constructed (epistemology), what entities exist in the system (ontology), and the ethical considerations around data and user privacy (ethics), the review provides a comprehensive understanding of how philosophical concepts can be integrated into the design and implementation of security systems in distributed environments. The results reveal that epistemological principles, such as the verification and validation of data sources and models, can significantly improve the reliability and trustworthiness of distributed systems.  

Wireless Medical Sensor Networks (WMSNs) are a key component of modern Healthcare Internet of Things (IoT) systems, enabling continuous and real-time monitoring of patients’ physiological parameters. These networks support timely medical intervention, improve patient outcomes, and facilitate remote healthcare delivery. However, due to the open and resource-constrained nature of WMSNs, they are highly susceptible to various security threats, particularly during the authentication phase. Existing authentication protocols have been found vulnerable to a range of attacks, including impersonation, session key disclosure, and gateway database compromise, which can lead to severe privacy breaches and potentially life-threatening situations. To address these issues, this paper proposes a secure and lightweight three-factor authentication protocol tailored for WMSNs in healthcare IoT environments. The proposed protocol integrates Elliptic Curve Cryptography (ECC) for strong public key-based security with minimal computational overhead, fuzzy extractors to securely handle biometric information and ensure resistance against biometric template compromise, and session-based randomness to achieve forward secrecy and prevent replay or key-compromise impersonation attacks. Security analysis demonstrates that the proposed protocol successfully mitigates prominent threats such as impersonation attacks, man-in-the-middle attacks, session key leakage, and database compromise. In addition, the protocol ensures mutual authentication between the user, the gateway, and the sensor nodes, while maintaining data confidentiality and integrity. Performance evaluation indicates that the protocol offers significantly reduced computational cost and communication delay compared to existing schemes. Its low energy consumption and minimal storage requirements make it suitable for deployment in resource-constrained medical devices and large-scale IoT healthcare networks. The results highlight the protocol’s scalability, energy efficiency, and robustness, making it a practical and secure solution for safeguarding patient data and ensuring trustworthy communication in WMSNs-based healthcare IoT systems.

This literature review investigates the influence of fair value accounting (FVA) on enhancing financial transparency, particularly within the evolving context of digital assets. By analyzing 103 peer-reviewed articles, the study evaluates how FVA facilitates automated, real-time, and market-based disclosures. It identifies FVA as a tool for increasing investor trust and improving the clarity of financial statements by aligning valuations with current market conditions. The review also highlights the specific challenges of applying FVA to decentralized and volatile digital assets such as cryptocurrencies and non-fungible tokens (NFTs). Although FVA contributes to more transparent and relevant reporting, the implementation of FVA for digital assets is hindered by several critical issues. These include inconsistent valuation methodologies, lack of standardized regulatory guidance, susceptibility to market manipulation, and technological limitations in tracking asset value across decentralized platforms. Furthermore, the rapid pace of innovation in digital finance outstrips the adaptability of existing accounting standards and legal frameworks, creating a gap that weakens the consistency of fair value assessments. The review proposes the integration of FVA within a broader theory of decision-making under uncertainty, emphasizing the need for adaptive and digitization-responsive accounting practices. It suggests practical frameworks that align valuation procedures with the unique characteristics of digital assets while ensuring compliance with emerging regulations. This research encourages ongoing examination and policy innovation to ensure that FVA continues to support transparency and informed decision-making in a dynamic financial landscape.

This study aims to examine the legal gaps and regulatory challenges in enforcing criminal liability against perpetrators of crimes within Indonesia’s crypto ecosystem, particularly in the context of Decentralized Finance (DeFi), smart contracts, and decentralized digital asset trading platforms. The research employs a normative juridical approach using statutory and conceptual methods. The findings indicate that current criminal law instruments, such as Article 378 of the Criminal Code, Article 28 paragraph (1) of the Electronic Information and Transactions (ITE) Law, Law No. 8 of 2010 on the Prevention and Eradication of Money Laundering (TPPU), and Law No. 10 of 1998 on Banking, are inadequate to address the unique and complex characteristics of crypto-related crimes. These crimes are anonymous, cross-jurisdictional, and difficult to trace due to the absence of centralized authority. As a result, the existing legal framework fails to provide sufficient victim protection and leads to weak law enforcement effectiveness. This legal vacuum also hampers the state's ability to respond to the growing digital threats and creates legal uncertainty in the expanding crypto space. Therefore, this study recommends the formulation of specific criminal regulations that comprehensively define digital assets, legal subjects within decentralized systems, and new criminal offenses relevant to crypto-related conduct. It also calls for the establishment of specialized institutions dedicated to investigating and prosecuting such crimes. These proposed regulations are expected to strengthen the national criminal justice system, making it more adaptive, fair, and effective in addressing the challenges posed by digital transformation.

Rapid technological developments have penetrated various aspects of human life, including data and information security. Amidst the threat of data leaks and misuse, information protection has become crucial. One solution to maintain data confidentiality is to implement cryptography technology. Cryptography is the study of techniques to secure messages so they cannot be read by unauthorized parties. This process is carried out by encoding the original message (plain text) into an unreadable form (cipher text), which can only be understood by those who possess the key to decrypt it. This study used the Caesar Cipher algorithm, a form of classical cryptography. This algorithm uses a substitution method, where each letter in the message is shifted by a certain amount based on a predetermined key. Caesar Cipher is a symmetric algorithm, meaning the key used for encryption is also used for decryption. The security of this algorithm lies in the secrecy of the key, which is known only to the sender and recipient of the message. This method is relatively simple, but still relevant for securing data with low to medium sensitivity levels. This study used WhatsApp messages as the object to be encrypted using the Caesar Cipher algorithm. The results show that encrypted messages become unintelligible without prior decryption. This demonstrates that the Caesar Cipher can protect messages from unauthorized parties. Therefore, implementing this algorithm can be an initial solution for maintaining data confidentiality in digital communications, especially on platforms vulnerable to eavesdropping or unauthorized access. Its primary benefit is maintaining message integrity and confidentiality to prevent misuse.  

This study aims to develop a data security system for the Pancadaya Waste Bank web-based application by implementing a hybrid cryptography algorithm combining AES and RSA. The main problem identified is the vulnerability of manually recorded and unsecured transaction data. The research applied a qualitative approach through interviews with system users and the Environmental Agency, as well as literature reviews on hybrid cryptography algorithms. The system was developed using the Rapid Application Development (RAD) method and implemented using PHP, MySQL, and the OpenSSL library. The results show that the system successfully encrypts transaction data using AES and secures the AES key with RSA, thereby enhancing data security. Testing with GTmetrix indicates excellent application performance. Furthermore, the system can display and decrypt real-time transaction data in receipt form for both deposit and withdrawal processes. This application provides an innovative solution to data management and transaction security issues in digital-based waste bank systems.

This study aims to analyze the impact of the Russian invasion of Ukraine on February 24, 2022, on the Indonesian capital market, particularly on the stocks listed in the LQ45 index, as well as on exchange rates and cryptocurrency trading volumes. The research employs a quantitative approach using an event study method, focusing on a 15-day observation window—comprising 7 days before, the day of, and 7 days after the invasion event. The variables analyzed include abnormal return (AR), trading volume activity (TVA), exchange rates, and cryptocurrency transaction volume. The research sample consists of issuers listed in the LQ45 index and the three largest cryptocurrencies by market capitalization—Bitcoin, Ethereum, and Tether (USDT)—selected through purposive sampling. The findings indicate that the Russian invasion of Ukraine had a significant impact on abnormal returns and trading volume activity of LQ45 stocks, as well as on exchange rates and cryptocurrency trading volumes. This geopolitical event emerged as an external factor contributing to market uncertainty, prompting investors to adjust their investment strategies in both stock markets and digital assets. These findings confirm that global conflicts are closely linked to the dynamics of domestic financial markets.

Bitcoin is one of the most prominent digital assets in the modern financial era due to its high volatility and huge profit potential. However, its extreme price volatility also makes it a high-risk asset, so a reliable forecasting approach is needed to help investors make more rational decisions. This study aims to forecast Bitcoin price using the Moving Average (MA) method, specifically MA3, by utilizing monthly historical data of Bitcoin price in USD currency obtained from investing.com website. The MA3 method was chosen for its ability to smooth out short-term fluctuations and identify the direction of price trends. The forecasting process is performed by calculating the average of the last three months' prices for each point in time and compared to the actual price to evaluate its accuracy. The evaluation is done using various prediction error metrics, namely Error, Absolute Error, Squared Error, and Percentage Error. The results of the analysis show that the MA method provides a fairly representative picture of price trends and can be used as an early indicator in short-term investment strategies. Thus, the Moving Average method proves to be a simple but effective prediction tool, especially for novice investors in the dynamic crypto asset market.

Advances in technology and computers are utilized in various fields of contemporary applications, especially in cryptography and data security in graph theory applications. By understanding the concepts of graph theory, researchers and developers can design cryptographic algorithms that are stronger, more efficient and resistant to attacks. One of the cryptographic applications that has been implemented is the XNOR algorithm. This algorithm has been applied to encryption and decryption as well as the use of stream ciphers. By using 64 bits, the XNOR algorithm can expand encryption and decryption capabilities and increase the security of encrypted data. In this research, an analysis was carried out regarding information encryption and decryption algorithms with the application and development of the XNOR gate logic circuit method in Boolean algebra and graph theory. This research uses the example of the word MATH, which can be changed into a code or password and vice versa to secure information that you want to keep secret. Apart from that, an analysis of the graph formation of each character in the word MATH was also carried out using Python which produced semi-Euler and Hamilton graphs  

Bitcoin sebagai salah satu cryptocurrency paling populer yang menawarkan peluang investasi besar namun disertai dengan volatilitas harga yang tinggi. Penelitian ini bertujuan untuk memprediksi harga Bitcoin menggunakan model Support Vector Machine (SVM) dan menganalisis risiko pasar yang melekat. Dataset historis Bitcoin digunakan untuk melatih model dengan fitur seperti harga pembukaan, harga tertinggi, harga terendah, dan volume perdagangan. Penelitian menggunakan model SVM yang dioptimalkan melalui tuning parameter untuk meningkatkan akurasi prediksi. Evaluasi model dilakukan menggunakan metrik Mean Absolute Error (MAE) dan Root Mean Squared Error (RMSE). Hasil evaluasi menunjukkan performa model yang baik dengan MAE sebesar 0,0036 dan RMSE sebesar 0,0050. Korelasi fitur menunjukkan hubungan yang kuat antara harga penutupan dengan variabel harga lainnya, sementara volume memiliki hubungan moderat. Analisis risiko menggunakan pengembalian harian mengidentifikasi volatilitas signifikan, yang menjadi tantangan dalam pengambilan keputusan investasi. Penelitian ini menyimpulkan bahwa model SVM efektif dalam memprediksi tren harga Bitcoin. Namun, analisis risiko tetap penting untuk mendukung strategi investasi yang lebih bijaksana.    

Amidst the dynamic global economy that is often characterized by inequality, the development of an inclusive and equitable Islamic monetary system is a crucial urgency. An Islamic monetary system based on sharia principles and values can offer a promising alternative. In this context, blockchain can be utilized as a transformative technological innovation that can be aligned with the Islamic monetary system. This research utilizes a comprehensive literature review methodology from scientific journals and related books. This literature study analyzes the use of blockchain in the development of an inclusive and equitable Islamic monetary system, exploring the alignment of principles, potential applications and implementation challenges and implications. The findings of this study show that the core characteristics of blockchain such as decentralization, transparency, immutability and cryptographic security are aligned with the objectives and philosophical foundations of Islamic macroeconomics, such as the prohibition of riba, gharar, maysir, fairness of wealth distribution and financial inclusion. Potential applications include developing the efficiency of zakat, waqf and alms, issuing digital sukuk and developing Islamic crowdfunding. Although the opportunities are wide open, the implementation still faces significant challenges, such as sharia compliance issues related to digital volatility, fatwa fragmentation, scalability issues, data security, consumption of shariah-compliant digital assets, and the need for digitalization.

Crypto asset transactions in Indonesia have rapidly developed alongside financial technology advancements, yet they pose legal challenges concerning investor protection. Under Indonesian civil law, civil liability for investor losses may be based on Article 1243 and Article 1365 of the Civil Code, depending on whether the loss arises from a breach of contract or an unlawful act. Additionally, the Consumer Protection Act may serve as a legal basis in cases involving violations of consumer rights. However, the application of such liability encounters juridical obstacles, including the absence of specific regulations defining the legal status of crypto assets as legal objects, regulatory gaps regarding business actors’ obligations, and evidentiary difficulties due to the anonymous nature of digital transactions. In this context, regulatory reform is essential to establish legal certainty and effective investor protection. The regulation should include digital security standards, transparent risk disclosures, and dispute resolution mechanisms. Active roles of Bappebti and the Financial Services Authority (OJK) in oversight, as well as legal literacy for the public, are critical to creating a responsible and secure crypto asset trading ecosystem.

The rapid digital transformation has had a significant impact on various aspects of life, while simultaneously increasing the complexity of cyber threats faced by nations, including Indonesia. As a country with a high number of internet users, Indonesia is in a vulnerable position regarding cyberattacks that could threaten national stability. This study aims to analyze Indonesia’s national security strategy in responding to cyber threats through a descriptive qualitative approach based on literature review and document analysis. The findings show that Indonesia has implemented various strategic policies, including the establishment of the National Cyber and Crypto Agency (BSSN), the enactment of regulations such as the Personal Data Protection Law, as well as the strengthening of international cooperation, human resource development, and the utilization of security technologies. However, significant challenges such as weak inter-agency coordination, low digital literacy, and limited infrastructure remain major obstacles to effective implementation. This study recommends strengthening governance, increasing institutional capacity, and involving multiple stakeholders to build a national cybersecurity system that is adaptive, inclusive, and sustainable.

The rapid development of information technology has had a significant impact on the pattern of collecting, processing, and storing personal data in the digital era. However, this progress is also accompanied by an increasing threat of cybercrime, one of which is phishing attacks. Phishing is a digital fraud mode that aims to obtain personal data illegally through social engineering and manipulation of electronic systems. This study aims to analyze the form of legal protection for phishing victims in the perspective of Law Number 27 of 2022 concerning Personal Data Protection (UU PDP). Using normative legal methods and conceptual approaches, this study examines the role of state authorities such as the National Cyber and Crypto Agency (BSSN) and the Directorate of Cyber Crime (Dittipidsiber) of the National Police Criminal Investigation Unit in the procedures for handling and prosecuting phishing. The results of the study show that although the PDP Law has provided a clear legal framework, its implementation still faces challenges in technical aspects, institutional coordination, and public digital literacy. Therefore, strong synergy is needed between regulation, supervision, and public education to realize effective and sustainable personal data protection in the digital era.

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

This study analyzes state-sponsored cryptocurrency theft, focusing on the Lazarus Group affiliated with North Korea, within the framework of contemporary hybrid warfare strategy. Employing a qualitative case study approach, the article explains how systematic and large-scale crypto asset theft conducted by Lazarus Group serves not only financial motives but also functions as a strategic tool to evade international sanctions and fund North Korea’s nuclear programs. The research finds that such cybercrimes reflect high-ambiguity, non-conventional tactics key features of hybrid warfare. This study expands the traditional concept of hybrid warfare by incorporating digital financial crimes as instruments of state geopolitical strategy. It further highlights the importance of international collaboration and strengthened cybersecurity policy to address increasingly complex digital-era threats.

The rapid development of digital technology and the increasing complexity of financial products, from digital wallets and bank loans to cryptocurrency and investment platforms, highlight the urgent need for financial literacy education, particularly for vocational high school (SMK) students in Indonesia. Many SMK graduates directly enter the workforce or pursue entrepreneurship without attending university, making financial decision-making skills crucial. This article explores the potential of Android-based e-books as an innovative and accessible learning medium to enhance students’ financial literacy. Designed to be interactive, contextual, and engaging for Gen Z learners, the proposed e-book serves as a pedagogical supplement, not a replacement, to classroom teaching. Drawing from literature reviews, examples of existing apps, and relevant educational frameworks, the article emphasizes the importance of developing localized, curriculum-aligned digital resources. The paper concludes with suggestions for evaluating financial learning apps and recommends steps for integrating them effectively into SMK education.

The rapid development of digital technology has encouraged the emergence of crypto assets as a new investment instrument in Indonesia. Along with the increasing popularity of digital assets, the government responded by imposing tax policies in the form of Value Added Tax (VAT) and Income Tax (PPh) on every crypto transaction. This study aims to analyze the suitability of the tax imposition with the basic principles of tax law, as well as to examine its impact on the growth of the digital asset industry in Indonesia. The method used in this research is a literature study with a descriptive qualitative approach sourced from regulations, scientific journals, official reports, and international comparative studies. The results of the study show that the imposition of VAT on crypto transactions is not fully in line with the principles of fairness, legal certainty, and efficiency in taxation. In addition, the disproportionately high tax burden has a negative impact on investor interest, encourages offshore transactions, and slows down innovation in the domestic blockchain industry. Therefore, policy reformulation is needed, such as the application of capital gains tax and the provision of fiscal incentives, so that tax regulations can support the sustainable growth of the national digital economy.

Information security is one of the key aspects of protecting information assets. Referring to the Regulation of the Ministry of Communication and Informatics No. 4 of 2016, Electronic System Providers (PSE) are required to implement information security to safeguard public interests, public services, state administration, and national defense and security. Therefore, the XYZ Regency Communication and Information Office, as an Electronic System Provider, needs to conduct an evaluation of its information security. This study aims to assess the level of information security at the XYZ Regency Communication and Information Office using the KAMI Index version 5.0 and to provide improvement recommendations in accordance with ISO/IEC 27001:2022 controls. The KAMI Index is used as a standard evaluation tool for assessing information security readiness based on the Regulation of the National Cyber and Crypto Agency (BSSN) No. 8 of 2021. The evaluation results show that the XYZ Regency Communication and Information Office obtained a final score of 248, with a readiness status of "Not Eligible" to meet the ISO/IEC 27001:2022 standard. The maturity level of information security is in the range of Level I to II. Improvement recommendations are provided based on questionnaire results that do not yet meet the ISO/IEC 27001:2022 standards. These recommendations serve as a reference for the XYZ Regency Communication and Information Office to align its information security governance with the ISO/IEC 27001:2022 standard.

Cryptocurrency in Indonesia has begun to develop and is starting to be widely used by businessmen in Indonesia. This is a phenomenon given the need for accounting treatment for cryptocurrency transactions. This research seeks to explore and test cryptocurrency and blockchain technology with the approach and review of PSAK in Indonesia and focuses on accounting treatment for cryptocurrencies in Indonesia. The purpose of this study is to conduct an accounting study for cryptocurrencies based on PSAK that applies in Indonesia. The study used a review literature model to figure out accounting for cryptocurrencies.