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The rapid development of technology encourages the change in crime patterns from conventional to digital through the use of electronic devices. This phenomenon makes many individuals and groups use technology not only for positive purposes, but also to gain financial gain illegally. Instagram as one of the most popular social media applications has also become a space for digital crime practices, especially through the creation of fake accounts. Fake accounts are used for various harmful acts such as online fraud, the spread of fake news, the use of identities or photos without permission, acts of bullying and negative comments that trigger conflicts, to the spread of pornographic content. This research aims to identify the forms of fake account practices on Instagram, analyze the causative factors, and evaluate the application of applicable laws, especially Law Number 19 of 2016 concerning Information and Electronic Transactions. The research method used is empirical legal research with a qualitative approach. The data was collected through interviews with investigators from the Directorate of Criminal Investigation of the Metro Jaya Police, academics, and civil society organizations (CSO). The results of the study show that the practice of fake accounts still often occurs due to low digital literacy, weak supervision from platforms, and not optimal law enforcement. Although Article 35 jo Article 51 paragraph (1) of the ITE Law has regulated the prohibition of data and identity manipulation, its implementation still faces a number of obstacles from aspects of legal substance, enforcement structure, and community legal culture. This study recommends the need for collaboration between the government and social media platforms in limiting the creation of fake accounts, improving people's digital literacy, and reformulating legal rules that are clearer and more adaptive to the dynamics of digital crime. These efforts are needed so that the protection of social media users is optimal and able to create a safe digital space.

This research aims to analyze the implementation of the Accurate accounting system in the cash transaction recording process at PT XYZ, a cement distributor company focused in eastern Indonesia, particularly in East Nusa Tenggara. Along with business growth, the company transitioned from manual recording using Microsoft Excel to a computerized system to enhance efficiency and accuracy. This study employs a descriptive qualitative method with data collection techniques through interviews, observations, and documentation. The analysis focuses on comparing processes before and after the use of Accurate, its contribution to efficiency, and the challenges faced during implementation. The research results show that the Accurate system significantly improves efficiency by automating journal processes, minimizing human error, and presenting financial data in real-time and structured formats. However, challenges related to discipline in timely transaction input were found, causing discrepancies between system balances and bank statements. The solution to these challenges is to improve the finance team's discipline in performing daily data input.

The development of information technology has driven significant changes in contracting practices, including the emergence of electronic contracts as a form of agreement in digital transactions. This study aims to analyze the legal basis, validity requirements, constituent elements, and legal status of electronic contracts under the Law of ITE, Government Regulation No. 71 of 2019, Government Regulation No. 80 of 2019, and the general principles of agreement in the Civil Code. The research employs a normative juridical method with a qualitative analytical approach through a literature review of legislation and relevant legal doctrine. The study’s findings indicate that electronic contracts fundamentally possess the same validity as conventional written contracts, provided they satisfy the validity requirements of Article 1320 of the Civil Code and the technical provisions set forth in the implementing regulations of the UU ITE. These provisions include the use of reliable electronic systems, adherence to the principles of prudence and good faith, and the provision of clear electronic information. Electronic contracts must also contain the essentialia, naturalia, and accidentalia elements as regulated in Government Regulation No. 71 of 2019, and they are subject to additional rules applicable to electronic transactions under Government Regulation No. 80 of 2019. The implications of this study underscore the importance of raising electronic system security standards, providing legal education for participants in digital transactions, and strengthening regulations on digital proof and evidentiary rules so that electronic contracts can deliver optimal legal certainty.

The advancement of digital technology in financial systems, including the implementation of QRIS (Quick Response Code Indonesian Standard) in the retail sector, has driven the increased use of non-cash payment methods. How flexibility, time efficiency, and protectivity influence the number of QRIS transactions conducted in retail stores is the subject of this research. Validity, reliability, classical assumption analysis, and hypothesis analysis. Results show that time efficiency contributes significantly to increasing QRIS transactions, while flexibility and security are not significantly affected. Only 18.9% of the variation in QRIS usage behavior is caused by the three independent variables, according to the coefficient of determination (R2). These findings indicate that time efficiency is a key factor in driving the retail sector to adopt digital payment systems.

The purpose of this study is to determine the factors that cause business actors (kiosks) to reject coins as a means of payment in sale and purchase transactions at Oeba Traditional Market, Fatubesi Urban Village, Kota Lama Subdistrict, Kupang City and the legal consequences of such rejection in terms of Law Number 7 of 2011 concerning Currency. The benefits of this research are to provide information and knowledge that enriches the study of law and as a consideration or input for the government and information for the community. This research is a type of empirical legal research. The results of this study show: (1) The factors causing business actors (kiosks) in Oeba Traditional Market to reject coins with denominations of Rp200.00 and Rp100.00 as a means of payment in sale and purchase  transactions are community perception factors, refund factors, and practicality factors. (2) The legal consequences of this rejection in terms of Law Number 7 of 2011 concerning Currency are that the sale and purchase agreement can be cancelled because there is no agreement between the parties and the business actor (kiosk) can be punished. The conclusions of this study are (1) The factors causing business actors (kiosks) in Oeba Traditional Market to reject coins with denominations of Rp200.00 and Rp100.00, namely the public perception factor, the refund factor, and the practicality factor. (2) The legal consequences of the rejection are that the sale and purchase agreement can be cancelled and the business actor (kiosk) can be punished. Suggestions from the author are, for the government, it is expected to be more aggressive in conducting socialisation about money and for business actors (kiosks) and the public are expected to treat money properly.

This study employs a qualitative library research method with the aim of analyzing fiqh muamalah in the practice of online buying and selling transactions from the perspective of Islamic law and sharia. The development of digital technology has given rise to various new models of transactions that require Islamic law to remain adaptive and relevant. Online trade is one form of contemporary muamalah that raises several issues, such as the validity of contracts, price transparency, clarity of goods, and the potential for fraud. In fiqh muamalah, the validity of a sale and purchase contract is determined by the fulfillment of its pillars and conditions, namely the presence of contracting parties, a clearly defined object of transaction, and a legitimate agreement. The findings indicate that online buying and selling transactions are valid as long as they comply with sharia principles such as justice, transparency of information, clarity of goods, and the absence of gharar (uncertainty), maysir (gambling), or riba (usury). Thus, Islamic law does not reject technological innovation as long as the substance of the contract remains in line with sharia. This research emphasizes that fiqh muamalah is capable of providing practical and relevant solutions in addressing the challenges of the modern digital economy.  

This study examines two main issues related to palm oil trading transactions in Kuala Keritang Village, Indragiri Hilir Regency, Riau Province. The first issue concerns the analysis of pricing mechanisms in palm oil trading, while the second focuses on the review of Islamic business ethics in such transactions. The objective of this research is to understand in detail how the price determination system operates in the local palm oil market and to assess the extent to which these trading practices align with the principles of Islamic business ethics. To address these issues, a qualitative descriptive method was employed. This approach was chosen because it allows for a comprehensive description of facts, data, and trading mechanisms while providing space for critical analysis in relation to Islamic values. Data were obtained through observation, interviews, and documentation, which were then described, analyzed, and discussed in order to answer the research questions thoroughly. The findings indicate that, in general, palm oil trading practices in Kuala Keritang Village are similar to other common trading systems, but they differ in terms of price-setting mechanisms. In practice, the price of palm oil is largely determined by buyers based on market conditions, which often creates injustice for farmers as sellers. From the perspective of Islamic business ethics, this practice does not fully comply with the principles of fairness, honesty, and mutual benefit, which are essential foundations of Islamic economic transactions. The study concludes that violations of Islamic business ethics principles, particularly regarding fairness in pricing, still occur in palm oil trading within the village. Therefore, improvements are needed in the transaction system so that palm oil trading in Kuala Keritang can be carried out in accordance with sharia principles, ensuring justice and mutual benefit for both sellers and buyers.

This research aims to develop a transaction data security system on the web-based Pancadaya Waste Bank application by applying a hybrid cryptographic algorithm that combines Advanced Encryption Standard (AES) and Rivest Shamir Adleman (RSA). The problem faced in the previous system is the weak recording and security of customer transaction data, because the process is still carried out manually so that it is prone to recording errors, loss of important information, and potential misuse of data by unauthorized parties. To answer these problems, this study uses the Rapid Application Development (RAD) method which allows the application development process to be carried out quickly, flexibly, structured, and according to user needs. The research method used was a qualitative approach with interview techniques with the management of the Pancadaya Waste Bank and the Environment Office, as well as an in-depth literature study on the application of hybrid cryptographic algorithms in modern information systems. The system is built using the PHP programming language, MySQL database, and OpenSSL library as the main support for the data encryption and decryption process. The implementation of the algorithm is carried out by encrypting transaction data using AES for efficiency and speed, then the AES key is secured through RSA to ensure a higher level of security while preventing illegal access. The test results showed that the system was able to encrypt and decrypt transaction data in real-time, as well as display transaction results in the form of digital notes on deposit and balance withdrawal activities. In addition, performance tests using GTmetrix showed that the application has excellent speed, stability, and processing efficiency, making it feasible to be widely implemented in Pancadaya Waste Bank operations.

Electronic commerce (e-commerce) has become a dominant trend in modern buying and selling transactions, offering easy access and efficiency. Marketplaces like Shopee act as intermediaries between merchants and buyers, providing fast, secure, and integrated transaction facilities. However, behind this convenience, significant legal issues arise, particularly regarding unilateral transaction cancellations by buyers through the refund feature. In practice, these refund requests are generally approved by the marketplace without thorough verification of the validity of the cancellation reason or the existence of the goods already shipped by the merchant. This study aims to analyze the legality of unilateral cancellations by buyers from the perspective of Indonesian civil law, with reference to the provisions of the Civil Code (KUHPerdata) and the concept of electronic contracts as stipulated in the Electronic Information and Transactions Law (UU ITE). The study uses a normative juridical approach by examining laws and regulations, legal literature, and analyzing two case studies involving merchants BZS and HK. The results indicate that unilateral cancellations by buyers without returning the goods constitute a form of breach of contract. This action not only violates the electronic contractual agreement established during the transaction but also causes financial and reputational harm to merchants. This phenomenon indicates weak legal protection for business actors in the e-commerce ecosystem, particularly regarding the bargaining power between sellers, buyers, and marketplace platforms. Therefore, strengthening fair and transparent digital dispute resolution mechanisms is necessary, including preventive legal protection to prevent losses and repressive protection to provide redress for injured parties. This step is crucial for realizing a healthy, balanced, and equitable digital trade ecosystem for all parties involved.

The misuse of personal data in financial technology (fintech) services, particularly in peer-to-peer lending practices, is showing a worrying upward trend and is an urgent legal issue that requires addressing. Article 32 of Law Number 11 of 2008 concerning Electronic Information and Transactions (UU ITE) serves as a primary legal basis for protecting electronic data. However, the effective implementation of this article in the context of fintech services still faces various challenges. This study employed an empirical legal approach with a combination of literature study and interviews. Interviews were conducted at the Surakarta Financial Services Authority (OJK) Office and with a number of fintech service users as respondents. The results showed that approximately 70% of personal data misuse cases originated from illegal online lending services. The most frequently reported violations included unauthorized use of data (40%), access to contacts and galleries on personal devices (35%), and threats of personal data dissemination (25%). The main obstacles in implementing Article 32 of the ITE Law include the difficulty of tracking perpetrators' jurisdiction, technical limitations in digital forensics, and low public legal literacy. Therefore, policy integration with Law Number 27 of 2022 concerning Personal Data Protection and the Financial Services Authority (OJK) provisions in POJK No. 77/POJK.01/2016 is necessary. This study recommends strengthening regulations, establishing an independent supervisory authority, increasing public education, and utilizing digital technology to promote more effective personal data protection in the Indonesian fintech ecosystem.

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.

The insurance business in an insurance company offers insurance products owned by insurance companies. There are many transactions such as the purchase of insurance products and the application of disbursement of insurance benefits to customers, so that disputes occur in the reports generated every month and this does not become effective and time-efficient as needed. This study aims to evaluate the effectiveness of a website-based real-time insurance transaction reporting monitoring system. This research method involves the development of a web-based system designed to monitor and report insurance transactions directly, as well as the evaluation of system performance using quantitative and qualitative approaches. The research stages include needs analysis, system design and development, implementation, and system testing and evaluation in insurance companies. The results of the study show that a website-based system can facilitate evaluation Monitoring the results of reports on ongoing transactions, so that reports every month can be formed digitally through the system that has been created.  

Intuisi Coffee, sebuah kafe di Blang Kolak, Aceh Tengah, masih mengelola proses pemesanan dan transaksi secara manual, yang berdampak pada kurangnya efisiensi dalam pencatatan, pengelolaan stok, dan penyusunan laporan. Penelitian ini bertujuan untuk mengimplementasikan sistem informasi berbasis web guna meningkatkan efisiensi operasional kafe. Pengembangan sistem dilakukan menggunakan metode Waterfall dengan memanfaatkan XAMPP, PHP, dan MySQL sebagai teknologi utama. Evaluasi sistem menggunakan System Usability Scale (SUS) untuk mengukur tingkat kegunaan dari sisi efektivitas, efisiensi, dan kepuasan pengguna. Hasil evaluasi menunjukkan skor SUS sebesar 64,9, yang mengindikasikan sistem berada pada kategori kegunaan yang cukup baik. Implementasi sistem ini terbukti dapat mempercepat proses transaksi, mempermudah pengelolaan data, dan mendukung pengambilan keputusan secara lebih terstruktur

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.

Digital nomad is one of the jobs that utilizes the existence of information technology, apart from being easy to do without being bound by time and place, this job also provides a pretty good result.  The existence of this digital nomad is able to have a fairly good impact on modern society by opening up quite extensive employment opportunities. In addition to this, regulations are needed that are able to accommodate all provisions regarding digital nomads, so that digital nomad actors get their rights as laborers. Thus, the problem studied is related to how the role of Law No. 1 of 2024 concerning the Second Amendment to Law No. 11 of 2008 concerning Electronic Information and Transactions. Thus, it can see the existence and role of these regulations which should explicitly regulate. The research method in this paper uses normative juridical research. With this research, it will be facilitated in monitoring the existence of digital nomads and the fulfillment of the rights of digital nomad actors.

Bisnis adalah kegiatan ekonomi yang dilakukan untuk menghasilkan, membeli, atau menjual barang atau jasa dengan tujuan mendapatkan keuntungan. Bisnis dapat dilakukan oleh individu, kelompok, perusahaan besar, atau usaha kecil. Di suatu dunia bisnis, yang dimaksud dengan sistem informasi manajemen adalah piranti yang dipakai untuk mengatasi suatu proses, operasional, evaluasi, serta teknologi dan informasi. Usaha  bisnis  yang  bergerak  dalam  bidang  makanan  ringan  snack dijalankan  dengan  modal usaha  berskala  kecil  ialah  pelaku  bisnis  berskala  rumah  tangga  yang  mempunyai  kesempatan sangat  bagus  untuk  berkembang  dengan  pesat  dengan  keterbatasan  yang dimiliki  seperti  SDM, skill,  pengetahuan,  ketrampilan,  dan  pengelolaan  bidang  managementyang  seadanya Penelitian ini dilakukan di Teha Coffee Corner, sebuah kedai kopi yang berlokasi di Jl. Imam Bonjol, Tebing Kisaran, Kec. Kota Kisaran Barat, Kabupaten Asahan, Sumatera Utara 21211. Kedai ini didirikan pada Maret 2021 oleh Thierry Henry, tepat di tengah masa pandemi COVID-19. Supply Chain Management (SCM) adalah pengintegrasian sumber bisnis yang kompeten dalam penyaluran barang, mencakup perencanaan dan pengelolaan aktivitas pengadaan dan logistik serta informasi terkait mulai dari tempat bahan baku sampai tempat konsumsi, termasuk koordinasi dan kolaborasi dengan jaringan mitra usaha (pemasok, manufaktur, retailer, distributor, pergudangan, transportasi dan konsumen) untuk memenuhi kebutuhan pelanggan. Sebuah model rantai pasokan sederhana terdiri dari empat komponen yaitu supplier, produsen, gudang atau pusat distribusi dan pengguna akhir. Seiring dengan pertumbuhan bisnisnya, Teha Coffee Corner mulai menghadapi berbagai tantangan, terutama dalam pengelolaan stok bahan baku dan pencatatan transaksi. Saat ini, pencatatan masih dilakukan secara manual, baik dalam menghitung jumlah stok maupun dalam mencatat transaksi harian. Setiap akhir operasional atau saat closing, Dengan adopsi sistem E-SCM, aliran informasi dan data pembelian antara Teha Coffee Corner dan pemasok menjadi lebih efisien. Ini menghasilkan kejelasan dan ketepatan dalam transaksi pembelian, yang berkontribusi pada menghindari kesalahan dan mengurangi risiko keterlambatan dalam pengiriman toko.

This study aims to examine the realization of Grice’s cooperative principles in transactional speech acts between sellers and buyers at the Depo Air Minum Isi Ulang Sehat Lestari (Healthy Refill Drinking Water Depot). The cooperative principles consist of four maxims: quantity, quality, relevance, and manner. The research is motivated by the importance of effective communication in sales interactions, particularly to avoid misunderstandings in conveying intentions and information. A qualitative descriptive method was employed, with data collected through participatory observation and recorded conversations. The findings indicate that all four maxims were naturally realized in daily interactions. Utterances such as “Mas, air satu” (“One gallon, please”), “Air galon segar loh” (“The water is fresh”), and “Tolong kirim air 10 galon” (“Please deliver 10 gallons”) reflect contextually appropriate and functionally effective applications of the maxims. Furthermore, the use of concise, clear, and straightforward speech structures shows that the cooperative principles are not only evident in content but also in the linguistic form used. These findings highlight that communication in micro-level services such as water refill depots tends to be pragmatic, efficient, and shaped by local social norms and contextual understanding.

This study aims to analyze the use of Online Integrated Banking Sharia System (OLIBSS) in improving the accuracy and efficiency of wadiah savings transaction processes at BPRS HIK Parahyangan. This study uses a qualitative approach with primary data collection methods through interviews and secondary data obtained from relevant internal documents. The results of the study indicate that the implementation of OLIBSS makes a significant contribution to improving the accuracy of recording wadiah savings transactions, minimizing human error, and accelerating operational processes that were previously carried out manually. In addition, this system also supports efficiency in reporting and internal supervision. Thus, the use of OLIBSS has proven effective in supporting a reliable accounting information system that is in accordance with sharia principles.

Tujuan dari penelitian ini adalah untuk mengeksplorasi prospek penerapan teknologi blockchain dalam pengelolaan Zakat di Indonesia untuk meningkatkan transparansi, efisiensi, dan akuntabilitas dalam pendistribusian dana Zakat. Pengelolaan zakat di Indonesia masih menghadapi berbagai tantangan, terutama dalam hal transparansi dan akuntabilitas, yang dapat menurunkan kepercayaan Muzakki terhadap lembaga zakat. Penelitian ini menggunakan pendekatan kualitatif dengan teknik wawancara, observasi, dan dokumentasi pada Badan Pengumpul Zakat Kota Palopo untuk mengetahui potensi dan hambatan penerapan blockchain dalam sistem Zakat. Hasil kajian menunjukkan bahwa teknologi blockchain mampu mencatat transaksi zakat secara permanen, tidak dapat diubah, serta memungkinkan Muzakki memantau penyaluran zakat kepada Mustahiq secara real time. Dengan sistem yang terdesentralisasi, blockchain dapat mengurangi risiko penyalahgunaan dana, meningkatkan efisiensi pengumpulan dan penyaluran Zakat, serta memastikan dana Zakat digunakan sesuai peruntukannya. Akan tetapi, pengenalan teknologi ini masih menghadapi banyak kendala. Ini termasuk infrastruktur teknologi yang terbatas, regulasi yang tidak mendukung, kurangnya literasi digital di kalangan penduduk, dan biaya implementasi yang relatif tinggi.

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