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This research, entitled “Implementation of a Web-Based Student Tuition Payment Information System at SMA Swasta Manda Elu,” aims to improve the efficiency of recording and managing students’ tuition fee payments. Previously, the tuition payment process was handled manually, which often led to recording errors, delays in reporting, and difficulties in retrieving student payment data. To address these issues, a web-based information system was developed to assist the school administration in recording, reporting, and monitoring tuition payments more effectively and efficiently. The development method used in this study is the Model View Controller (MVC) approach, which separates the system’s view, logic, and database layers to simplify system management and maintenance. The final result of this research is a web-based tuition payment application that runs properly, provides convenience for school administrative staff in recording transactions, and enhances the accuracy and speed of the school’s financial administration process at SMA Swasta Manda Elu.

This research aims to develop a digital-based governance model for village finance to support the realization of a Smart and Green Village. The study analyzes how digital transformation in village finance management can increase transparency, accountability, and efficiency, while promoting sustainability-oriented budgeting and environmental practices. A Systematic Literature Review (SLR) was used to identify, evaluate, and synthesize scientific publications from 2022 to 2025, accessed through reputable databases such as ScienceDirect, Springer, Wiley, Taylor & Francis, SAGE, ACM, and IEEE. The review focused on topics including digital governance in villages, digital public finance, smart village development, green budgeting, environmental sustainability, and rural digital transformation. Findings indicate that digital-based village finance governance enhances administrative efficiency, strengthens budget transparency through real-time monitoring, minimizes financial deviation risks, and boosts public participation in fiscal accountability. Integrating digital systems with green budgeting features enables the prioritization of sustainable programs, such as renewable energy, waste management, climate change mitigation, and green infrastructure development. The study suggests a comprehensive digital-based governance model that includes e-budgeting, e-accounting, digital payment systems, public transparency dashboards, and environmental performance indicators to support the implementation of a Smart and Green Village. This research offers strategic insights for village governments, policymakers, and practitioners on the importance of adopting digital governance tools to improve financial management and strengthen sustainable development at the local level.

This study aims to analyze the practice of price determination in the buffet system without price labels at Café Santiniketan, Pondok Modern Darussalam Gontor, Campus 4 Banyuwangi, from the perspective of mashlahah mursalah and Islamic economic principles. The research employs a descriptive qualitative approach with data collection techniques including observation, in-depth interviews, Focus Group Discussions (FGD), and documentation. The data were analyzed using an interactive analysis model consisting of data reduction, data presentation, and conclusion drawing. The results indicate that Café Santiniketan has implemented the principles of fairness, honesty, and transparency in its transaction system. Payments are made before consumption to avoid elements of uncertainty (gharar), while pricing is based on the types of food selected and mutual consent (al-ridha). The buffet system provides flexibility for consumers to choose menu portions according to their needs. This practice aligns with the concept of mashlahah mursalah because it provides benefits for public interest and supports the economic independence of the pesantren community. However, challenges arise regarding the inconsistency between price and portion size, which has led to criticism from some customers. This condition highlights the need to improve price clarity to ensure compliance with the principle of fairness in Islamic economics. Overall, the implementation of the buying and selling system at Café Santiniketan has demonstrated good sharia-based economic practices, yet requires ongoing evaluation and development to ensure trust and customer satisfaction.

The development of information and communication technology is driving the growth of e-commerce in indonesia. indonesia is an archipelagic country with a large population and high internet usage rates, potentially leveraging e-commerce for modern trade, providing convenience and easy payment systems. This study aims to examine the development and trends of e-commerce in indonesia from the early 1990 as to the digitalization and fintech era. The method used is literature study by analyzing relevant sources such as journals, books, reports,and articles. The results show that the developmentof e-commerce in indonesia has gone through four phases: beginning (1990-2000), growth (2001-2006), evolution and market penetration (2007-2020), and the digitalization and fintech era (2021- present). Each phase is marked by the emergence of platforms such as Bhineka.com, Tokobagus, Tokopedia, Gojek, Bukalapak, Lazada, Shopeeand the expansion of TikTok Shop, which strengthen the digital e-commerce ecosystem and the development of payment systems such as e –wallet. This research confirms that e-commerce plays an important role in driving economic growth, expanding the UMKM market, and can increase indonesia’s competitiveness in the global digital economy era.

The background of this research is the rapid development of digital payment systems that encourage Micro, Small, and Medium Enterprises (MSMEs) to adapt in order to remain competitive. This research employs a descriptive qualitative approach, utilizing data collection methods such as in-depth interviews, participatory observation, and documentation studies from various reliable sources, including official websites, academic literature, theses, and scholarly articles relevant to the research topic. The results indicate that with the implementation of QRIS, transactions have become easier to conduct, payments are faster, and increased accessibility for consumers, particularly domestic and international tourists. However, the study also identifies challenges including linitations faced by some business owners, in its implementation, there are burdens borne by MSMEs, such as the MDR fee which has the potential to reduce their income, internet network constraints in several areas, and the settelement process through QRIS which requires a certain amount of time, making it slower than cash transactions and causing delays in cash flow turnover. Overall, the implementation of QRIS in Karimunjawa has significantly contributed to the development of MSMEs; however, continuous assistance and improvements in digital infrastructure are still necessary for optimal outcomes.

The development of Islamic banking in Indonesia has introduced the murabahah contract as one of the most dominant financing products. However, in practice, this contract often gives rise to legal disputes, particularly due to default by customers who fail to fulfill their payment obligations in accordance with the agreement. This study focuses on the Palangka Raya Religious Court Decision Number 1/Pdt.GS/2024/PA.PLK, which is noteworthy because, although the substance of the claim has a strong legal basis, it was deemed inadmissible due to a formal defect in the special power of attorney. The aim of this research is to analyze how substantive aspects related to default in murabahah contracts and procedural aspects concerning the mechanism of simplified lawsuits, as well as the validity of a special power of attorney, can affect dispute resolution.This article employs a qualitative method with a normative juridical approach, encompassing legislation, conceptual analysis, and case studies. Primary data were obtained from court decisions, while secondary data were drawn from legal regulations and literature studies. The study shows that substantively, the defendant was proven to be in default for failing to fulfill payment obligations under the murabahah contract, giving the plaintiff a strong legal basis to file a claim. However, procedurally, the lawsuit was inadmissible because the submitted special power of attorney did not meet formal requirements, rendering the plaintiff’s legal representative unauthorized to act on their behalf. The implications of these findings indicate that the success of resolving Islamic banking disputes is not solely determined by the strength of the claim’s substance, but also heavily depends on compliance with the applicable civil procedural laws. Therefore, fulfilling procedural requirements is a crucial factor in ensuring the effectiveness of dispute resolution in Islamic banking.

This study aims to examine the concepts, definitions, and examples of money and the mechanism of interest in the modern economic system, from both conventional and Islamic perspectives. Money functions as a medium of exchange, a store of value, a unit of account, and a standard of deferred payment, making it an essential element of economic activity. The development of financial technology has transformed the form and function of money into more efficient and accessible digital systems. In the conventional economic system, interest serves as a key monetary policy instrument to regulate the money supply, inflation, and economic growth. However, the interest system has been criticized for potentially creating social inequality. In contrast, Islamic economics rejects interest as it contains elements of riba and replaces it with a fair profit-sharing system based on partnership. This study uses a qualitative method with a literature review approach based on Indonesian journals and academic books published between 2019 and 2025. The results show that both conventional and Islamic systems play a vital role in maintaining fairness and stability in the modern economy.

Digital transformation has become a key catalyst in the reform of tax administration in the data-driven economy era. This study aims to analyze the role of digital transformation and fiscal incentives in enhancing taxpayer compliance, with tax literacy serving as a significant reinforcing variable. A quantitative approach was employed using primary data collected through questionnaires distributed to active taxpayers in Indonesia. Multiple linear regression analysis was applied to examine the relationship between digital transformation, fiscal incentives, tax literacy, and taxpayer compliance. The findings reveal that digital transformation has a positive and significant impact on improving taxpayer compliance by enhancing efficiency and transparency within the tax administration system. Fiscal incentives were also found to be effective in encouraging compliance motivation, particularly when integrated with digital systems that simplify tax reporting and payment processes. Moreover, tax literacy plays a strong mediating role, amplifying the effects of digital transformation and fiscal incentives on compliance behavior. These results confirm that successful tax reform in the digital era depends not only on technological infrastructure but also on improving taxpayers’ awareness and understanding of fiscal responsibility. This study provides both theoretical and practical contributions to the development of adaptive, transparent, and sustainable national fiscal policies. It recommends that the government strengthen the integration of the national digital tax system, develop data-based tax literacy programs, and refine fiscal incentive designs to more effectively promote long-term taxpayer compliance.

This research stems from the problem of manual book lending management in libraries, which often leads to obstacles such as delays in recording, data errors, and difficulties in monitoring collections. The main objective of this research is to design and develop a web-based library information system that can facilitate member data management, borrowing, and returning, as well as providing real-time book availability information. The method used is software development with a structured approach, through the stages of needs analysis, design, implementation, and testing with black box testing. The results of the study indicate that the system built is able to meet user needs, as evidenced by the successful testing that carried out all main functions without errors. The implications of this research are increased efficiency in library management and ease for students in borrowing and checking book availability. However, this research still has limitations in advanced features such as integration with the attendance system or automatic fine payments, so that these can be developed in future research.

The current advancements in information technology have brought significant benefits to the industrial world, particularly in the automotive sector. Website development in business and computer- based academic information system development are among the utilization of information technology. With information technology, Carsentro dealer data can be processed quickly and easily, enabling the presentation of accurate, fast, transparent, and efficient administrative information reports. The purpose of developing this system is to address existing issues in the old system by creating an administration information system for Carsentro dealer rental payment data. The implementation of a new system for Carsentro dealer data can improve record-keeping accountability, thus avoiding manual input recording errors that cannot be monitored by dealers renting space at Carsentro. In the development of this administrative information system, the data to be inputted includes information on when dealers joined the Carsentro ecosystem, the amount of monthly rental fee invoices, payment data, and dealer debt or receivables data. The software used is DBMS (Database Management System) MySql as the data storage medium, while programming languages such as PHP, CSS, JavaScript, and HTML are used for interface development. This aims to facilitate both users and administrators in managing data.

The development of information technology has affected a large number of sectors, one of which is the culinary industry, namely Cafe D'Carlos located in Parepare. This cafe has problems with the manual catering ordering process due to impracticality, recording errors, and long processing times. This study aims to design and develop a web-based catering ordering application to improve operational efficiency and service quality. In general, the development method for various applications tends to be the same depending on the case being handled. The method used includes several stages, namely: literature study, observation, system design using UML, implementation with PHP programming language and testing with the black box method. The features available in this application consist of main features including user registration, menu package selection, online ordering, payment, order and data management by the admin. The results of the application testing indicate that the system has run according to its function, namely it can reduce frequent order compliance, speed up the ordering process and increase customer satisfaction.

SMA Negeri 1 Maumere as one of the secondary education institutions continues to show development through improving the curriculum, infrastructure, and extracurricular programs. However, the tuition payment system that is still carried out manually poses various challenges in managing school financial administration. This study aims to analyze the effectiveness of the manual tuition payment system using the SWOT approach to identify the strengths, weaknesses, opportunities, and threats that affect the process. The results of the analysis show that although manual systems have been in use for a long time and are easy for financial officers to understand, they are still vulnerable to recording errors, process delays, and the risk of inaccurate data accumulation. In addition, the study found that the evaluation of this manual system makes an important contribution to the development of management science, especially in understanding the dynamics of administrative control and decision-making processes. The findings of the study recommend the development of a technology-based tuition payment system, such as online payments or integrated applications, as a solution to improve the efficiency, accuracy, and quality of administrative services at SMA Negeri 1 Maumere..

The development of digital technology in public services has encouraged BPJS Health to innovate through the Mobile JKN application, aiming to facilitate public access to health services. This study aims to describe the perceptions of BPJS participants regarding the effectiveness and improvement of services through the Mobile JKN application, as well as to identify challenges in its implementation. A qualitative method with a case study approach was employed at the North Jakarta Branch Office of BPJS Health. Data were collected through in-depth interviews with BPJS participants who had used the Mobile JKN application. The findings indicate that while the application provides convenience in accessing services such as participant data checking, premium payments, and online queue registration, there are still several obstacles, including limited user understanding, technical issues, and lack of education from BPJS officers. Moreover, some features of the application are not fully optimized and still require participants to visit the BPJS office in person. The study concludes that the effectiveness of Mobile JKN in improving health services still needs enhancement in terms of technical performance, public outreach, and the quality of digital services to be more responsive and aligned with participants’ needs.

The development of the internet in Indonesia has opened up numerous opportunities, including in the field of online commerce. One widely used feature in online transactions is the "Paylater" system, as implemented by Shopee through its Shopee Paylater service. This feature allows users to purchase goods now and pay for them later, with relatively low interest rates. This study aims to examine the regulations and implementation of Shopee Paylater, as well as the legal protection available to consumers in cases of default or issues with the service. The study refers to the Indonesian Civil Code, Law No. 8 of 1999 on Consumer Protection, and the Financial Services Authority Regulation (POJK) No. 77/POJK.01/2016 on Information Technology-Based Lending Services. The research findings indicate that Shopee Paylater users are bound by a standard agreement with PT. Commerce Finance during the purchasing process. Shopee is responsible for protecting consumers in accordance with applicable regulations, but breaches related to network security can pose risks to consumers. In addition, while the service facilitates easier access to goods and services for users, it is crucial that consumers fully understand the terms and conditions of the service, including the consequences of late payments. The study also emphasizes the need for clearer and more comprehensive consumer protection regulations, especially in light of the rapid growth of digital financial services. This research highlights the importance of adequate legal protection for users of Paylater services to ensure their rights are safeguarded in the evolving digital economy.

The development of information technology brings significant changes in the business world, one of which is through the Shopee affiliate marketer program that provides opportunities for individuals to earn income through commissions from product sales. However, the tax practice of affiliate marketer income still requires in-depth study, especially in the perspective of tax law and Islamic law. The main problem in this research is how the Income Tax (PPh) payment mechanism for Shopee affiliate marketers and its compliance with the provisions of taxation law and the principles of Islamic law. This research aims to find out and analyze 1) To find out the percentage of PPh for shopee affiliate marketers in the perspective of tax law and Islamic law. 2) To know how to pay PPh for affiliate marker shopee in the perspective of tax law and Islamic law. The research method used is a legal sociology approach with a type of empirical legal research. Data is collected through observation, interview, and documentation of Shopee affiliates and sellers, and analyzed using data reduction techniques, data presentation, and drawing conclusions. The research results show that: 1) the percentage of PPh of shopee affiliate marketers is the commission received by Shopee affiliates, which is the object of PPh Article 21 and is subject to a progressive tax rate according to Government Regulation No. 58 Year 2023, based on the taxation of 50% of the total gross commission. The tax rate starts from 5% for income up to Rp60 million and increases according to the income layer. 2) The payment method of PPh affiliate marketer shopee is that Shopee deducts and deposits taxes automatically before the affiliate receives the commission, and requires the inclusion of NPWP so that the tax rate is lower. In the perspective of Islamic law, the obligation to pay taxes (dharibah) is recognized as long as it is managed fairly and used for public benefit, and does not burden the community. In conclusion, the practice of paying PPh affiliate marketer Shopee is in accordance with the provisions of the applicable tax law and can be accepted from the perspective of Islamic law as a form of contribution to the welfare of the community.

This community service program was carried out by students of Universitas Pelita Bangsa in Karangsetia Village, Karang Bahagia District, Bekasi Regency, as a concrete effort to strengthen the capacity of micro, small, and medium enterprises (MSMEs) in facing the challenges of digitalization. MSMEs in this area still encounter various obstacles, such as the absence of formal business legality, limited understanding of branding strategies, and minimal utilization of digital technology for both marketing and payment systems. These conditions have weakened business competitiveness and hindered the growth of local enterprises. The program focused on three interrelated aspects: legal compliance, brand development, and digital adoption. Business legality was facilitated through the issuance of the Business Identification Number (NIB), which provides legal certainty while granting access to government programs and financial institutions. Branding was strengthened by designing logos, banners, and simple promotional media to enhance business identity, professionalism, and consumer appeal. Digitalization was promoted through business registration on Google Maps to improve visibility, and the adoption of the Quick Response Code Indonesian Standard (QRIS) as a cashless payment method that is efficient, secure, and widely accepted. The methods employed included observation, socialization, mentoring, and participatory evaluation with business owners. The results demonstrated significant progress, as most MSMEs successfully obtained legal registration, adopted QRIS in daily transactions, registered their businesses on Google Maps, and developed clearer visual identities. This program had a positive impact by increasing entrepreneurial confidence, expanding market reach, and fostering awareness of the importance of digital transformation. Overall, the community service program contributed to strengthening the competitiveness, sustainability, and independence of MSMEs in Karangsetia Village, while supporting the development of the local economy.

The development of tourism villages is an effective strategy to improve community welfare and support the realization of sustainable development at the local level. This study aims to analyze strategies for developing a tourism village through the Community Service Program (Kuliah Kerja Nyata/KKN), with a particular focus on creating a healthy, clean, and educational village in Ambarawa, Pringsewu Regency. The research employed a descriptive qualitative approach, with data collected through field observations, in-depth interviews with village officials, community leaders, and local entrepreneurs, as well as documentation of program activities. The findings reveal that the implementation of the KKN program involved three main strategies. First, environmental hygiene and health education were carried out through socialization, mentoring, and community-based clean-up initiatives. Second, digital-based tourism promotion was developed using social media and online platforms, which increased destination visibility and enhanced tourist appeal. Third, local economic empowerment was strengthened by providing training and mentoring for Micro, Small, and Medium Enterprises (MSMEs), along with the introduction of non-cash transactions using QRIS to facilitate modern and efficient payments. These efforts successfully fostered community participation, raised environmental awareness, and stimulated innovative approaches to tourism promotion. Nevertheless, several challenges were identified, such as limited program duration, low levels of digital literacy among some residents, and the absence of comprehensive regulations governing tourism management. Recommendations include establishing a formal tourism management institution (Pokdarwis), enhancing capacity through digital literacy training, and fostering sustainable collaboration among government, academia, and the community to ensure that tourism village development can progress consistently, innovatively, and sustainably.

This study examines the social, economic, and tourism impacts on the lives of the community in Penglipuran Tourism Village. The research highlights that the growth of tourism significantly increases local income by approximately 150–300%, fosters the creation of new business opportunities, and contributes to the preservation of Balinese culture and traditions. Tourism development not only strengthens the village’s cultural identity but also enhances social cohesion through community-based tourism initiatives. In addition, the adoption of digital technologies, such as cashless payment systems and electronic ticketing, has improved transaction efficiency, transparency, and market expansion, while also providing better services for visitors. Despite these benefits, several challenges have emerged, including growing environmental pressures, waste management issues, and the potential widening of economic inequality between residents directly involved in tourism and those who are not. These challenges indicate that tourism development can also create socio-economic gaps and place strains on the village’s natural resources if not managed carefully. Therefore, sustainable tourism management becomes crucial in balancing cultural preservation, economic equity, and environmental protection. This study suggests that policies integrating community participation, equitable economic distribution, and environmental sustainability are essential to ensure long-term positive impacts. Ultimately, Penglipuran Tourism Village can serve as a model for sustainable rural tourism development in Indonesia and beyond.

The agricultural sector plays a crucial role in the Indonesian economy, contributing significantly to Gross Domestic Product (GDP), employment, and national food security. Conventional financing is often poorly suited to the unique characteristics of the agricultural sector, prompting the exploration of more adaptive alternatives. Islamic banking, with its principles of fairness and risk-sharing, offers innovative financing solutions. One such contract with significant potential but underutilized is the Salam contract, a purchase-and-sell contract where payment is made upfront and goods are delivered at a later date. This study aims to analyze the characteristics of the Salam contract in depth, identify challenges and opportunities in its implementation in the Islamic agricultural sector, and formulate strategies for optimizing its application. Using a qualitative descriptive research method based on literature review and comparative analysis, this article finds that the Salam contract offers an effective financing solution for farmers' working capital needs, price risk mitigation for farmers, and supply security for buyers. Key challenges include the risk of crop failure, quality risk, moral hazard risk, and limited supporting infrastructure and market understanding. Optimizing the Salam contract can be achieved through the development of innovative contract models, strengthening risk management through takaful instrumentation, utilizing digital technology, improving Islamic financial literacy, and collaboration between stakeholders. The implications of this research are expected to provide practical guidance for Islamic financial institutions, farmers, and policymakers to create a more inclusive and sustainable Islamic agricultural financing ecosystem. With the right approach, the Salam contract has the potential to become a key instrument in Islamic agricultural financing. Its widespread implementation can drive the transformation of the agricultural sector toward a more productive and equitable direction. Sustainable efforts are needed to ensure its effective implementation in the field.

Efficient operations of PT PLN, as a vital electricity provider, heavily rely on effective service management, including customer data collection and payment processing. Employee performance supervision is crucial to ensure optimal results and customer satisfaction, given that traditional manual systems often suffer from inefficiencies, inaccuracies, and delays. This research aims to develop and implement a web-based performance monitoring system for electricity bill delivery officers to enhance operational efficiency and accountability at PT PLN. The Waterfall method was adopted as a systematic development framework, encompassing stages of requirements analysis, design using Unified Modeling Language (UML) such as use case diagrams and activity diagrams, implementation with PHP and MySQL, and black box testing to validate system functionality. The results of the black box testing indicate that all main functions of the system, including user authentication, user data management, uploading of daily reports and supporting files by officers, and the administrator's ability to monitor and review reports, function as expected. The successful implementation of this system indicates its capability to overcome the limitations of manual methods and provide real-time visibility into the performance of field officers. Thus, this web-based monitoring system not only contributes to improving data accuracy and operational efficiency at PT PLN but also supports more informative and strategic managerial decision-making, aligning with digital transformation initiatives in the energy sector