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This study uses a qualitative method to analyze the dynamics of the business environment within the context of the digital economy, specifically focusing on the impact of platformization on industry competition. Rapid digital technological developments have given rise to various digital platforms that disrupt conventional business models and reshape market structures across multiple sectors. Platforms such as marketplaces, ride-sharing services, and fintech companies have become dominant actors influencing competitive patterns, value distribution, and relationships between large and small enterprises. This research aims to understand how digital platforms affect industry competition through vertical integration, network effects, and data control. The findings reveal that platformization enhances transaction efficiency and market access but also creates imbalances in market power, digital monopolies, and dependency on algorithms. In this context, government regulation and business adaptation strategies are essential to maintaining competitive balance and ensuring the sustainability of the digital ecosystem. The study recommends the adoption of adaptive regulatory approaches and multi-sector collaboration to foster healthy competition in the digital era.    

The development of the digital economy in Indonesia drives the need for a transparent and efficient transaction system. Blockchain technology is present as a creative answer to this challenge, through distributed and unmodifiable transaction recording. This study uses a literature study method by reviewing various scientific literature related to the role of blockchain in increasing transparency and security of digital transactions. The results of the study state that blockchain can strengthen the digital economy ecosystem by increasing public trust, data protection, and operational efficiency, especially in the financial and MSME sectors. However, the implementation of this technology still faces obstacles such as limited regulations, infrastructure, and digital literacy. Therefore, this study recommends a strategy for developing a blockchain-based digital economy platform through a decentralized architecture approach, smart contract integration, digital identity protection, regulatory compliance, and public education.

The aim of this study is to examine the philosophical and practical differences between conventional and Islamic financial reports. Laporan keuangan konvensional disusun berdasarkan prinsip-prinsip ekonomi kapitalis, dengan orientasi pada laba dan kepentingan pemegang saham. Meanwhile, Islamic financial reports are based on Islamic principles that emphasise justice, transparency, and social responsibility, as well as holding financial activities accountable not only to humans, but also to Allah SWT. The research method used was qualitative descriptive-comparative through a literature study of accounting standards and related journals. The results of the study show differences in reporting objectives, report structure, basic principles, transaction measurement methods, and stakeholder orientation. Laporan syariah mencakup unsur-unsur tambahan, seperti laporan zakat, qardh, dan tanggung jawab sosial, yang tidak ditemukan dalam sistem konvensional. Memahami perbedaan ini sangatlah penting untuk mempromosikan praktik pelaporan keuangan yang tidak hanya berorientasi pada keuntungan, tetapi juga menjunjung tinggi nilai-nilai etika dan keberlanjutan.

The rapid development of information technology has significantly driven the growth of e-commerce as one of the main channels in modern commercial activities. In the beauty product sector, digital platforms offer consumers easier access and simultaneously expand market reach for business actors. However, this advancement also brings various challenges, particularly in relation to consumer protection. Common issues include product authenticity, information transparency, transaction security, and dispute resolution mechanisms. In this context, legal protection for consumers has become an urgent matter that cannot be overlooked. This study aims to analyze the forms of legal protection available to consumers of beauty products in e-commerce transactions and to assess the effectiveness of existing regulations in addressing these challenges. Using a normative juridical approach, the study evaluates relevant legislation, such as Law Number 8 of 1999 concerning Consumer Protection, along with other regulations related to electronic transactions. The findings reveal that although legal instruments have been established to safeguard consumer rights, their implementation still encounters obstacles, including limited supervision of online business actors and low consumer literacy regarding their rights. Therefore, efforts are needed to strengthen regulations, improve consumer education, and optimize the roles of supervisory and dispute resolution institutions. In this way, the consumer protection system in the e-commerce sector—particularly for beauty products—can operate more effectively and provide a greater sense of security for the public in conducting digital transactions.

Mahr in Islamic marriage plays a significant role as a symbol of commitment, respect, and protection of women's rights. This study aims to analyze the urgency of mahr in Islamic marriage, from the perspectives of Islamic law, the responsibilities of men, and the protection of women. Using a literature review approach, this research explores relevant literature on mahr in the context of Islamic law, hadith, and the views of scholars regarding the meaning and purpose of mahr. The results show that mahr is not only a financial obligation but also a deep form of respect and commitment between partners. However, in contemporary social practices, there are deviations in the understanding of mahr, which is often viewed as a status symbol or materialistic transaction. This study concludes that to maintain the values of Islam in marriage, the understanding of mahr must return to the essence taught by Islam, which is as a form of responsibility, simplicity, and respect for women.

This study aims to explore the role of the Data Management Information System (SIMD) in increasing transparency and building public trust in Zakat, Infak, and Sedekah (ZIS) institutions in North Sumatra. Using a descriptive qualitative approach, this study examines how the application of information technology contributes to more open and accountable governance. Data were collected through in-depth interviews, direct observation, and documentation analysis at ZIS institutions that have adopted a digital system. The results of the study indicate that the use of SIMD allows ZIS institutions to automatically record transactions, present financial reports in real time, and expand access to information for the public. Transparency resulting from digitalization encourages increased community participation and strengthens the legitimacy of institutions in the eyes of muzakki and mustahik. This study also found that transparency acts as a mediating variable between the implementation of information systems and the level of public trust. Trust is built through the consistency of institutions in providing open, accurate, and easily accessible information. This study provides a conceptual contribution to the development of a model of the relationship between information technology, transparency, and public trust, as well as practical recommendations for strengthening digital governance in the Islamic philanthropy sector. Policy implications include the need for regulatory support in expanding the digitalization of ZIS institutions in an inclusive and sustainable manner.    

This research analyzes user sentiment reviews of the KAI Access application from Google Play Store to improve customer service at PT Kereta Api Indonesia. The study uses a Natural Language Processing (NLP) approach with the Latent Dirichlet Allocation (LDA) algorithm to extract main topics from 10,000 reviews collected from April 2024 to April 2025. Analysis results show 40.7% positive sentiment reviews and 49.3% negative. After data preprocessing through case folding, normalization, tokenization, stopword removal, and stemming, seven optimum topics were found from negative sentiment with a coherence score of 0.508343 and two optimum topics from positive sentiment with a coherence score of 0.511673. Analysis based on five service quality dimensions (tangibles, reliability, responsiveness, assurance, and empathy) reveals that the reliability dimension becomes the main issue, including system instability, transaction failures, login difficulties, and data inaccuracy. The responsiveness dimension is the second priority, with users expecting fast and responsive service to complaints. The results of this study provide recommendations for PT KAI to prioritize improvements in system reliability and responsiveness aspects to enhance the overall user experience, which will ultimately impact customer satisfaction and loyalty.    

This study compares conventional and Islamic pawnshops from the perspective of Islamic Economic Law. Utilizing a qualitative descriptive approach, data were collected through literature reviews and interviews with practitioners. The findings indicate that Islamic pawnshops employ contracts such as rahn, ijarah, and qardh, aligning with Islamic jurisprudence, whereas conventional pawnshops operate based on interest-bearing loans. The study underscores the importance of promoting sharia-compliant financial services to ensure fairness and justice in economic transactions.  

The rapid development of information technology has presented new legal challenges, particularly regarding the protection of personal data and information security. This research aims to examine the urgency of establishing legal regulations that are adaptive to the dynamics of information technology in Indonesia, and to examine the extent to which existing regulations are able to accommodate the needs of legal protection in the digital ecosystem. The research method used is normative juridical with a statutory approach and conceptual analysis of the applicable legal framework. The findings show that existing regulations, such as the Electronic Information and Transaction Law and the Personal Data Protection Law, still face obstacles in implementation, including overlapping rules, weaknesses in law enforcement, and low public digital literacy. The implications of this research emphasize the importance of continuous legal reform, synergy between law enforcement agencies, and increased public awareness to create a safe and equitable digital ecosystem.

Fraud in cosmetic buying and selling transactions through e-commerce in Indonesia is increasing along with the growth in the use of digital technology. As a mitigation measure, the Online Dispute Resolution (ODR) system, which is one of the Alternative Dispute Resolution (ADR) dispute resolution techniques, has begun to develop into an efficient alternative solution. This article discusses efforts to apply ODR in dispute resolution of cosmetics sales fraud cases through e-commerce platforms in Indonesia. Apart from Indonesia, the application of ODR is also carried out in the United States. By utilizing ODR mechanisms, consumers can file claims, resolve conflicts, and obtain fair solutions quickly and easily without having to go through conventional court processes. In addition, this article also explores the challenges of ODR implementation in Indonesia, including regulatory constraints and the level of consumer confidence. This research is conducted using a normative juridical approach, which is expected to provide strategic recommendations in strengthening ODR regulations and infrastructure in Indonesia.

Descriptive analysis of the implementation of sharia financial accounting standard reports of BTM BiMU Bandar Lampung is presented in this paper. Accounting principles related to the presentation of financial statements in accordance with PSAK 101 concerning sharia financial statements and recognition, measurement, presentation, and disclosure of murabahah transactions based on PSAK 102 concerning mudharabah are the subject of the study. KSPPS BTM Bimu Bandar Lampung City is the target of the study. The qualitative methodology and primary data used in this study were obtained from BTM BiMu. The results of the study indicate that KSPPS BTM Bimu has not implemented accounting procedures in accordance with sharia PSAK.

In the ever-evolving digital age, the dissemination of personal information through social media has become an important issue, especially for journalists. One form of crime that has emerged is doxing, which is the collection and publication of a person's personal data for the purpose of intimidation. The doxing case against Ni Luh Anggela, a journalist in Indonesia, by the Instagram account @greschinov, is in the spotlight because it shows the vulnerability of journalists to cyber attacks. This study aims to analyze the criminal law protection available to Ni Luh Anggela and the legal steps she can take. The method used is normative juridical with a statutory approach and literature study. The results showed that the act of doxing by @greschinov fulfilled the elements of a criminal offense according to the Electronic Information and Transaction Law and the Personal Data Protection Law.

With 65 million entities, micro, small, and medium enterprises (MSMEs) form the backbone of the Indonesian economy, contributing around 61% of the country's gross domestic product (GDP) and employing 97% of the working population. Despite their strategic role, most MSMEs still face various challenges, such as low adaptability to changes in the business environment, lack of planning strategies, minimal innovation, and limitations in utilizing technology. On the other hand, current consumer behavior increasingly demands quality products and practical services, including in terms of payment systems. Along with the development of the digital era, non-cash payment systems, such as e-money and QR codes, have experienced rapid growth and become important elements in encouraging financial inclusion and transaction efficiency. QRIS (Quick Response Code Indonesian Standard) is present as an innovative solution that allows MSMEs to make transactions quickly, safely, and easily by simply scanning a QR code. Realizing the importance of utilizing this technology, the community service (PkM) team conducted training activities on the creation and use of QRIS for the "Zea Ice" Orange Juice micro business actor in Deltasari Indah, Sidoarjo, East Java. This activity includes QR code creation, printing, and attaching barcodes to kiosks, as well as technical education related to their use. This initiative is expected to increase transaction efficiency, encourage the implementation of digitalization, and increase the competitiveness of MSMEs in an increasingly competitive market.

This study aims to analyze the legal responsibilities that can be imposed on online lending platform organizers for the misuse and illegal distribution of consumer personal data. With the rapid development of the online lending industry, the issue of protecting consumer personal data has become a very important issue. Misuse of personal data can have serious impacts on consumers, including identity theft and financial loss. Therefore, this study examines the forms of legal responsibilities that can be applied, such as administrative, criminal, and civil responsibilities, as well as the obstacles faced in their implementation. This study uses a normative approach with an analysis of applicable regulations, namely the Personal Data Protection Law (UU PDP), the Electronic Information and Transactions Law (UU ITE), and other related regulations. Data were obtained through a literature review covering relevant laws and regulations, journals, articles, and case studies. The results of the study indicate that online lending platform organizers can be subject to three forms of legal responsibilities. Administrative responsibilities include sanctions imposed by supervisory authorities such as the Financial Services Authority (OJK) and the Personal Data Protection Agency (BPDP). Criminal responsibilities can be in the form of imprisonment and fines for those who violate provisions related to personal data protection. Civil liability gives consumers the right to file a lawsuit for losses caused by a breach of their personal data. This study also identified various obstacles in implementing legal liability, such as lack of awareness of organizers, difficulties in supervision, and legal loopholes in user agreements.

Traditional markets serve a crucial function in fulfilling the community’s needs by facilitating transactions. As a selling place, traditional markets serve as a key source of income. Observing this phenomenon, this study investigates the factors that influence trader income. The objective is to explain how capital, business duration, product variety, and the use of QRIS affect traders’ income. The grand theory underpinning this research is the theory of income. This study was conducted among souvenir traders at Kumbasari Market, Denpasar, using a multivariate analysis approach with a sample size of 111 traders. Data were collected through offline surveys using questionnaires. The analysis technique employed was multiple linear regression. The results show that capital, business duration, product variety, and the use of QRIS have both partial and simultaneous positive and significant effects on trader income. Among these variables, capital exerts the greatest influence. The findings of this study are expected to enrich the development of economic science, particularly in relation to income, and serve as a reference for traders in formulating strategies to improve performance.

This research aims to analyze Imam Abu Hanifah's thoughts on salam transactions from an Islamic legal perspective. A salam transaction is a form of sale recognized in Sharia, where payment is made in advance, while the goods are delivered at a later date. This research uses a literature review method with a descriptive analysis approach, examining primary and secondary sources related to Imam Abu Hanifah's thoughts on salam. The results of the research show that Imam Abu Hanifah paid special attention to the valid conditions of salam transactions, with the aim of protecting the rights of both parties and preventing disputes. His thoughts emphasize the importance of clear specifications of goods, delivery time, and price, as well as the prohibition of practices that contain elements of gharar (uncertainty).

The rapid development of information technology has brought various conveniences to human life, but it also brings new challenges in the form of cybercrime threats. One of these threats is cyberstalking, which is the act of stalking, harassment, or threats through digital media. Cyberstalking utilizes the anonymity of technology to violate the privacy, dignity, and psychological safety of the victim. In Indonesia, the regulation of cyberstalking is implicitly regulated through Law Number 11 of 2008 concerning Electronic Information and Transactions (ITE Law) or in its latest amendment, namely in Law Number 1 of 2024 concerning the Second Amendment to Law Number 1 of 2008 concerning Electronic Information and Transactions and the Criminal Code (KUHP). However, these regulations have not been able to cover the multidimensional dimensions of the crime, such as non-verbal harassment or emotional threats through digital media. This article analyzes cyberstalking in the perspective of Indonesian criminal law by highlighting the existing legal vacuum and the importance of regulatory reform based on the principles of legality, legal certainty, and protection of individual rights. Recommendations include revising the ITE Law, strengthening the capacity of law enforcers, and increasing public awareness to deal holistically with the threat of cyberstalking. With these steps, it is hoped that legal protection for victims can be improved in line with technological developments.

This study discusses a legal analysis of the differences between criticism and defamation in Indonesian law, especially in the Criminal Code (KUHP) and Law Number 1 of 2024 concerning the Second Amendment to Law Number 11 of 2008 concerning Electronic Information and Transactions (UU ITE). The research method used is normative legal with a regulatory and contextual approach. The results of the study show that the Criminal Code and the ITE Law both provide protection for individual honor, but differ in the scope of application. The Criminal Code focuses more on conventional interactions, while the ITE Law regulates the electronic realm. Although it aims to protect the name well, the provisions in the ITE Law are considered to have weaknesses due to the potential for multiple interpretations that can threaten freedom of expression. Therefore, a proportional legal interpretation is needed to maintain a balance between protection of personal honor and respect for freedom.  

This study aims to analyze the impact of personal data protection on consumer satisfaction in online transactions in the marketplace. Along with increasing attention to privacy, consumers are increasingly demanding better data protection policies from marketplaces. This research uses a qualitative approach with in-depth interview techniques and content analysis of the privacy policies of several marketplaces in Indonesia. The results show that an effective data protection policy has a positive effect on the level of consumer satisfaction. The main influencing factors are policy transparency, consumer awareness, and their experience with personal data management. However, there is still a gap between existing policies and implementation in the field. Marketplaces that successfully manage personal data well can increase loyalty and competitiveness in an increasingly competitive market. The research also highlights the importance of educating consumers about their rights to personal data and the urgency for marketplaces to improve supervision and compliance with existing regulations. Overall, personal data protection not only fulfills legal obligations, but also becomes a differentiation strategy that increases consumer trust and strengthens marketplaces' position in the market.

PT Bank Syariah's use of mudharabah concepts in Islamic accounting is examined in this paper. An agreement for profit sharing between the fund manager (mudharib) and the fund owner (shahibul maal) is known as mudharabah. The purpose of this research is to investigate how well mudharabah concepts align with the National Sharia Council's Fatwa and PSAK No. 105. The results show that PT Bank Syariah has applied mudharabah accounting principles in accordance with PSAK 105 in measuring, recognizing, presenting, and disclosing mudharabah financing transactions. However, the implementation of mudharabah pillars and conditions has not fully complied with the Fatwa of the National Sharia Council. Transaction recording uses the completion date method and cash recognition. Mudharabah investments are presented at their carrying value. Nevertheless, the portion of mudharabah financing is still smaller compared to murabahah contracts. This study concludes that PT Bank Syariah needs to improve the conformity of mudharabah principles with the Fatwa of the National Sharia Council.