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The purpose of this study is to identify the variables that affect profit growth.  Profit growth is the study's dependent variable, and premium income, claim payments, risk-based capital, and investment returns are its independent variables.  Information was gathered from insurance firms that were listed between 2019 and 2023 on the Indonesia Stock Exchange.  Ten businesses that satisfied specific requirements made up the study's sample.  To get a complete picture of the link between one variable and another, multiple linear regression analysis was employed as the study approach, with a 5% confidence level.  The factors Premium Income, Claim Payments, Risk-Based Capital, and Investment Returns all had a somewhat significant impact on Profit Growth, according to the partial test results. The factors Premium Income, Claim Payments, Risk-Based Capital, and Investment Returns all had a substantial impact on Profit Growth at the same time, according to the results of the simultaneous test.  It is anticipated that other businesses listed on the BEI will use the study's findings as a guide to focus more on financial ratios in order to boost their profits.

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.

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.

In the context of Indonesia’s evolving insurance landscape, this study examines the legal protection afforded to policyholders of the BLife Plan MultiPro unit-linked life insurance product against uncertainties in end-of-contract benefit payments. Employing a doctrinal-normative and historical approach, the research analyzes statutory provisions from Law No. 8 of 1999 on Consumer Protection through Law No. 40 of 2014 on Insurance and POJK regulations to evaluate the efficacy of preventive (transparency requirements), corrective (mediation and arbitration), repressive (administrative sanctions), and restorative (insurance guarantee scheme) mechanisms. Integrating Fuller’s internal morality of law, Hart’s open-texture theory, and Knight’s risk-uncertainty distinction, the findings reveal that regulatory evolution has progressively enhanced policyholder protection from 65% under the 1999 framework to 95% under the forthcoming 2028 guarantee scheme yet practical gaps persist in consumer education and claims standardization. The study recommends clarifying policy clauses, streamlining administrative procedures, and enhancing judicial discretion to fortify legal certainty and restore consumer confidence

This study analyzes the opportunities and challenges in implementing digital payment systems to enhance the productivity of Micro, Small, and Medium Enterprises (MSMEs). In the era of growing digital transformation, the adoption of cashless transactions has become a crucial innovation to improve efficiency and competitiveness among MSME players. The findings indicate that the use of digital payment platforms such as QRIS, bank transfers, e-wallets, and card-based e-money offers several advantages, including faster payment processing, reduced risk of calculation errors, and the minimization of counterfeit money usage, which remains an issue in some regions. However, the implementation of digital payments still faces various obstacles on the ground. Certain sectors of MSMEs continue to rely heavily on cash transactions, especially in remote areas where internet connectivity is limited. Furthermore, many business owners still prefer conventional payment methods due to concerns over trust, security, and deeply rooted habits. Demographic factors also influence the level of digital payment adoption. Younger generations tend to be more adaptive to digital technologies, whereas older business owners are generally less familiar and comfortable with using digital devices. These findings suggest that in order to fully leverage the benefits of payment digitalization among MSMEs, strategic efforts are needed. These should include the improvement of digital infrastructure, widespread education and awareness programs, and the development of applications tailored to the specific needs and characteristics of each business sector. Collaboration between the government, financial institutions, and digital service providers is essential in creating an inclusive and user-friendly digital payment ecosystem. By addressing technical barriers and bridging digital literacy gaps, the implementation of digital payments holds significant potential to drive operational efficiency and sustainably boost the productivity of MSMEs.

Peningkatan transaksi dalam platform e-commerce seperti Shopee menuntut adanya sistem prediksi status pesanan yang akurat, guna mengoptimalkan pelayanan dan mengurangi pembatalan maupun keterlambatan pengiriman. Penelitian ini bertujuan membangun model klasifikasi status pesanan (selesai atau batal) pada toko Stuftech.Id menggunakan algoritma C4.5. Data yang digunakan merupakan transaksi pesanan mencakup metode pembayaran, kategori wilayah pengiriman, dan ongkos kirim. Proses klasifikasi dilakukan menggunakan RapidMiner dengan tahapan preprocessing, pembangunan decision tree, dan evaluasi model. Hasil analisis menunjukkan bahwa atribut “Kategori Pulau” memiliki nilai gain tertinggi sehingga dipilih sebagai node akar. Model yang dibentuk menghasilkan akurasi sebesar 86%, dengan recall 100% untuk pesanan selesai namun hanya 6,67% untuk pesanan batal. Temuan ini mengindikasikan bahwa algoritma C4.5 efektif dalam memprediksi pesanan yang berhasil, namun perlu peningkatan dalam mendeteksi potensi pembatalan. Implementasi model ini dapat membantu pelaku usaha dalam mengambil keputusan operasional secara proaktif.

This community service activity was carried out as an effort to improve the effectiveness of reporting and withholding of Income Tax (PPh) Article 21 at the Kosayu Credit Cooperative through accounting-based technical assistance. The main problem identified during the Field Work Practice (PKL) activity was the potential for tax overpayments caused by inaccurate estimates of employee annual income and limitations of the payroll system used by the cooperative. To address these problems, the implementation team implemented several methods, namely direct observation of the tax administration process, technical training for related staff, tax calculation simulations based on actual data, and evaluation of the existing tax recording and reporting system. The results of the activity showed that although the cooperative had used the Average Effective Rate (TER) method for withholding PPh 21, its implementation was still not optimal because it was not supported by an integrated information system and a regularly updated employee database. This resulted in inaccuracies in tax calculations and withholding. Therefore, this assistance recommended several improvements, including updating the payroll system, improving employee data, integrating the digital tax reporting system, and increasing the capacity of the cooperative's human resources through ongoing training related to tax regulations. In addition to having a direct impact on the efficiency of cooperative tax management, this program also provides contextual learning benefits for students in linking tax accounting theory with real conditions in the field.

This community service activity focuses on improving the competitiveness of A.A Transport, a business that lacks cashless payment options and an effective social media marketing strategy. Providing cashless payments is a modern, customer-centric approach that differentiates businesses in a competitive market. Unfortunately, A.A Transport currently lacks such an option, providing an opportunity for improvement. This community service activity aims to assist A.A Transport in adopting cashless payment methods and the importance of effective social media marketing for MSMEs. Social media serves as a direct channel for interaction, building relationships, and expanding the market. The methods used in this community service activity were observation, interviews, surveys, and mentoring. The results achieved are in line with the project objectives, as A.A Transport successfully integrated QRIS for cashless payments and utilized social media effectively for marketing, thus contributing to its competitiveness and overall market reach.

This article examines the juridical aspects of online loans (pinjol) as an alternative method for Indonesian students to pay tuition fees (SPP and UKT), with a focus on the partnership between universities and fintech institutions like Danacita. Using normative legal methods and literature analysis, the study finds that while online lending platforms are legally regulated under POJK No. 77/POJK.01/2016, there are still gaps in legal protection for students as consumers. The lack of targeted consumer protection, transparency, and financial literacy raises serious risks of over-indebtedness and academic dropout. This paper calls for more stringent government oversight, improved regulatory enforcement by OJK, and the development of accessible, fair educational financing alternatives.

Digital transformation has brought significant changes to the payment system in Indonesia, shifting from cash-based transactions to non-cash payment methods. This study aims to examine the role and policies of Bank Indonesia in supporting the use of technology through digital payment systems. The method used is descriptive qualitative, relying on secondary data from various credible sources. The findings indicate that Bank Indonesia has taken strategic steps through policies such as the implementation of QRIS, the development of BI-FAST, the National Standard for Open API Payments (SNAP), and the Digital Rupiah initiative. These policies have successfully strengthened the national payment system by providing services that are fast, secure, accessible, and support the expansion of financial inclusion. However, challenges remain, particularly in terms of user data protection and the need for regulations that are responsive to technological developments. The results highlight the importance of adaptive policies and cross-sector collaboration in creating an efficient and sustainable digital payment system.

This research aims to design and develop a web-based school payment information system using the Agile method at SMK Mutiara Bangsa Cengkareng.The school’s financial management process was still conducted manually using ledgers and spreadsheets, risking data errors and reporting delays.Data collection methods included interviews, observations, and documentation studies.The system was developed iteratively using Agile development cycles, involving stakeholders at each sprint stage.The final result is a web-based application that facilitates payment input, financial reports, transaction history, and role-based access for administrators, staff, teachers, students, and parents.The system improved efficiency, transparency, and accuracy in the school's financial administration.

Teknologi yang berkembang saat ini sangat berpengaruh pada proses bisnis penjualan, sistem offline mulai ditinggalkan dan mulainya sistem baru yaitu penjualan secara online melalui media elektronik. Hal ini berdampak pada Persaingan usaha antar Perusahaan semakin tinggi oleh karena itu salah satu usaha penjualan produk pakaian kaos toko Alpis dimana masih menggunakan cara konvensional berusaha meningkatkan penjualan dengan menerapkan sistem baru yaitu penjualan secara online melalui website. Sistem penjualan ini menjadi cara dalam meningkatkan pemasaran dan penjualan. Dalam merancang website E-commerce ini peneliti menggunakan metode waterfall yang akan diterapkan dalam Rancang bangun sistem informasi e-commerce pada toko Alpis. Dalam penerapan nya Metode Waterfall terdiri dari beberapa tahap yaitu planing, analisis, design, dan implementation. Penelitian ini diharapkan dapat membantu perusahaan dalam meningkatkan penjualan dengan kemudahan pembayaran dengan midtrans dan mampu menjadikan sistem informasi di perusahaan menjadi lebih baik. Kata Kunci: e-commerce, sistem informasi, & waterfall.

This study aims to describe and analyze the level of community compliance in paying Land and Building Tax (PBB) from a social and cultural perspective. A qualitative approach was used with a case study method in one of the villages in region X which has varying levels of compliance. Data were collected through in-depth interviews, participatory observation, and documentation, with key informants consisting of taxpayers, community leaders, and village officials. The results of the study indicate that community compliance with PBB payments is not solely influenced by economic and regulatory factors, but also by social values ​​such as mutual cooperation, trust in local government, and cultural norms that live in the community. In addition, perceptions of tax fairness and the real benefits of paying taxes also influence community attitudes. These findings indicate the importance of a cultural approach in tax compliance improvement strategies, especially in areas with strong social characteristics. This study recommends the need for contextual and collaborative PBB socialization with local leaders to build tax awareness based on local values.

This article examines the case of Warung Sate Kambing in Mojosongo, Solo, with an emphasis on operational activities, business strategies, customer satisfaction, and opportunities for creating applications for digital ordering and payment. The research took a descriptive qualitative approach, applying interview, observation, and literature review techniques. The analysis of this research shows that the application of digital technology, through the creation of web-based applications and the integration of the QRIS digital creation system, can improve service efficiency and expand outreach to customers. The development process is carried out using the Waterfall method to be more organized and systematic.

This research seeks to develop a web-based tuition payment system to improve the efficiency of financial administration at SMK Techno Media.The Agile development method was employed, with data collected through observation, interviews, literature review, and documentation. Several challenges were identified, such as delays in processing, inaccuracies in payment information, and inefficiencies in financial reporting. The developed system includes functionalities for generating bills, tracking payment status, sending notifications, and producing financial reports. These features are designed to be utilized by six user roles: administrators, teachers, students, parents, finance staff, and the school principal. The implementation results show notable improvements in data accuracy, information transparency, and administrative efficiency. Furthermore, the system supports digital transformation in the school’s financial management processes.

ah memiliki peran penting dalam kehidupan masyarakat Indonesia, baik sebagai kebutuhan primer maupun sebagai aset strategis. Salah satu bentuk kepemilikan tanah peninggalan administratif kolonial yang masih menjadi perdebatan adalah Letter C, terutama dalam konteks wakaf. Meskipun diakui sebagai bukti kepemilikan dalam beberapa regulasi, namun yurisprudensi Mahkamah Agung menyatakan bahwa Letter C hanya bukti pembayaran pajak, bukan bukti kepemilikan yang sah, dan hal ini memerlukan segala proses untuk menjadikan tanah letter C menjadi sertifikat wakaf agar kepastian hukumnya terjamin. Penelitian ini mengkaji problematika perlindungan hukum tanah berstatus Letter C dalam proses wakaf di Indonesia yang menimbulkan kendala serius dalam legalisasi wakaf sebagaimana kasus di Kabupaten Batang pada 2009 ketika Hj. Pateni mewakafkan tanahnya kepada Pondok Pesantren Ki Agung Fatkhutieh yang hingga kini belum selesai proses legalisasinya. Rumusan masalah penelitian ini berfokus pada status perlindungan hukum tanah Letter C dalam sistem pertanahan Indonesia, proses sertifikasi tanah wakaf yang berasal dari Letter C menurut peraturan yang berlaku, dan perlindungan hukumnya dalam menghadapi potensi sengketa. Metode yang digunakan dalam penelitian ini adalah yuridis normatif, penelitian ini menganalisis data sekunder berupa peraturan perundang-undangan dan data primer dari literatur serta wawancara dengan ahli pertanahan. Hasil penelitian menyimpulkan bahwa tanah Letter C berada dalam posisi rentan secara hukum dengan tenggat waktu 2026 untuk formalisasi kepemilikan, proses sertifikasi tanah wakaf memerlukan koordinasi antar lembaga yang lebih baik, dan perlindungan hukumnya masih lemah tanpa sertifikat formal, sehingga direkomendasikan agar pemerintah mempercepat implementasi program pendaftaran tanah untuk proses wakaf dari tanah Letter C, dan perlunya meningkatkan kesadaran masyarakat akan pentingnya sertifikasi kepemilikan tanah untuk menghindari sengketa di masa depan.

Notaris atau PPAT dalam jabatannya tidak terlepas dari sebuah kesalahan dan pelanggaran. Salah satu yaitu kasus dalam Putusan Nomor 1379K/Pid/2023 diketahui dalam kasus bahwa MVS selaku Notaris atau PPAT dititipi uang pembayaran uang tanah oleh SRW selaku pembeli. Uang tersebut tidak diberikan kepada pihak yang berhak yaitu 19 ahli waris selaku penjual maupun BA selaku kuasa jual, Namun diberikan kepada EW. Pokok permasalahan dalam penelitian ini yaitu :1). Bagaimana proses pelaksanaan jual beli tanah dalam Putusan Nomor 1379K/Pid/2023. 2). Bagaimana tanggung jawab Notaris atau PPAT terhadap jual beli tanah dalam Putusan Nomor 1379K/Pid/2023 3).Bagaimana akibat hukum terhadap Notaris atau PPAT yang turut serta dalam proses jual beli tanah dalam Putusan Nomor 1379K/Pid/2023. Metodologi penelitian yang digunakan adalah yuridis normatif, sumber data yaitu data sekunder, metode pengumpulan data dengan studi kepustakaan, metode analisis data menggunakan analisis data kualitatif. Hasil dari penelitian ini bahwa, 1).  Proses jual beli tanah ada tiga tahapan yang harus dilalui yaitu tahapan pengecekan data, tahapan persiapan dan perpajakan, terakhir tahapan jual beli dan balik nama. 2). Sikap Notaris atau PPAT dalam Putusan Nomor 1379K/Pid/2023 merugikan bagi pihak penjual dan pembeli sehingga Notaris atau PPAT bertanggung jawab secara perdata, pidana, dan Adminitratif. 3). Notaris atau PPAT dengan menerima uang titipian dari SRW dinilai menjadi pihak yang ikut serta Notaris atau PPAT dalam jual beli tanah tersebut dan hal itu telah melanggar Pasal 52 UUJN, maka akibat dari keikutsertaan menerima sanksi pidana yaitu penjara selama tujuh bulan.

Modern money offers various conveniences and efficiencies in transactions, which are increasingly popular among the public, especially in this digital era. However, along with its advantages, modern money also poses new challenges such as the potential for misuse of technology, increased risk of hacking, and regulatory issues that have not been fully resolved, so socialization is needed. The purpose of this socialization is to increase the level of financial literacy for the public in using modern money that can be used in everyday life and provide knowledge about how to make non-cash payments using modern money safely.

The development of information technology has driven changes in society’s transaction patterns, one of which is online transactions. Although electronic payment systems are increasingly common, the Cash on Delivery (COD) method remains popular due to its perceived safety and practicality. However, this method also raises legal issues, particularly concerning consumer protection and dispute resolution. This study aims to examine online transactions and COD payments based on the Indonesian Civil Code (KUH Perdata), as well as to analyze the dispute resolution procedures that may arise. The research method used is normative legal research with a statutory and conceptual approach. The results show that COD transactions constitute valid agreements if they meet the conditions outlined in Article 1320 of the Civil Code. However, in practice, cases of breach of contract and unlawful acts are still frequently found. Dispute resolution may be pursued through court litigation or alternative dispute resolution (ADR). In conclusion, legal protection for consumers in COD transactions needs to be strengthened through clearer and more specific regulations to ensure consumer rights remain protected.

The One-Stop Administration Sistem (Samsat) serves as a key public service center, particularly for managing vehicle documentation and facilitating vehicle tax payments. This study aims to assess the level of innovation adoption in service delivery at the Samsat Ketintang office in South Surabaya, using indicators such as service innovation, communication channels, time span, and the social system involved in the adoption process. Employing a qualitative descriptive approach, data were collected from both primary and secondary sources through observations, interviews, and documentation. The findings indicate that the government encourages each Samsat office to implement annual innovations. At the South Surabaya Samsat, several new service innovations have been introduced to improve vehicle tax payment services. However, the adoption of these innovations is not immediate; challenges and obstacles still hinder full acceptance and implementation by the public. Based on these findings, the study offers recommendations to address the identified barriers and contribute to enhancing the quality of taxpayer services at the Samsat Ketintang office in South Surabaya.