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The rapid growth of RT/RW Net-based internet services among the community has driven the need for an integrated, efficient, and easy-to-use billing system. The self-help RT/RW Net model often faces challenges in terms of administrative management, especially related to customer recording, billing, and financial reporting which are still done manually. Common problems faced by partners are payment systems that have not been digitized and minimal transparency in data collection and tracking of customer transactions. The purpose of this activity is to design and implement a web-based billing application built using the Laravel framework. This application is designed to facilitate the process of managing customer bills, monitoring internet service usage, and preparing financial reports automatically and in a structured manner. The method of implementing the activity includes the system design stage, training partners in using the application, and assistance in direct implementation in the RT/RW Net operational environment. The results of the activity show that the developed system has succeeded in automating most of the billing process and increasing the efficiency of administrative management by up to 80%. In addition, this system also has a positive impact on increasing transparency and accuracy of customer data. Suggestions for further development include the addition of automatic payment features through integration with payment gateways, as well as improving the user interface to make it more responsive and user-friendly.

This article discusses the effectiveness of using Accurate Online software in supporting the accounting process during the implementation of the independent student internship program at PT Neo Farma Indonesia. Accurate Online as a cloud-based accounting information system is used to record financial transactions, manage stock, taxation, and prepare reports in real-time and integrated. This study uses a qualitative method through direct observation during the internship. The results of the observation show that the implementation of Accurate Online provides convenience in recording transactions, time efficiency, and strengthens the company's financial governance. Although there are technical constraints in the form of internet network quality, this does not significantly interfere with the effectiveness of the system. Thus, the use of Accurate Online is considered effective in supporting company operations and providing relevant work experience for students.

Technological advances that continue to develop have changed the way people carry out various activities, including online buying and selling transactions. Various e-commerce platforms are here to meet the Indonesian market, including Tiktok which in the form of a social tool that people like. The lesson wants to observe the satisfaction of Tiktok Shop users from UI/UX through the Naïve Bayes algorithm. This lesson uses the CRISP-DM method. There are stages of reviewing reports, efforts, models, readiness, appearance and reviews. 60 test data processed in Rapid Miner obtained results with a user interface accuracy level of 88.33% and a user experience accuracy level of 76.67%. This shows that the user interface and user experience are factors that influence the level of satisfaction of Tiktok Shop users.

This study aims to analyze the implementation of PSAK 105 related to the calculation of mudharabah profit sharing at Bank BJB Syariah KCP Lippo Cikarang. The research method used is qualitative with a descriptive approach, where data is collected through interviews, observations, and documentation. The analysis is carried out by comparing the practice of calculating mudharabah profit sharing at the bank with the provisions stipulated in PSAK 105, which includes aspects of recognition, measurement, presentation, and disclosure of mudharabah transactions. The results of the study indicate that in general Bank BJB Syariah KCP Lippo Cikarang has implemented the principles of PSAK 105 in calculating mudharabah profit sharing, but there are still several obstacles such as employee understanding of sharia accounting standards, optimization of information technology systems, and internal socialization regarding standard updates. These findings emphasize the importance of improving human resource competency and strengthening the supervision system so that the implementation of PSAK 105 can run optimally and support transparency and accountability of sharia bank financial reports.

Manual transaction and stock recording at Ubay Galon causes various issues, such as data loss, record inaccuracies, and lack of real-time access. This study aims to design and develop a web-based sales information system to improve operational efficiency and data accuracy. The research was conducted at Ubay Galon, South Tangerang, using the Waterfall development method. Data collection techniques include observation, interviews, and literature studies. The system was designed using UML and implemented with web technologies. The result is a sales information system that records transactions, manages inventory, and generates automatic and real-time reports. The system also enhances data security with login and automatic backup features. In conclusion, the system effectively supports the digital transformation of Ubay Galon's business processes.

This research discusses the implementation of PSAK 221, which regulates the impact of foreign exchange rate changes on the financial statements of PT Adaro Andalan Indonesia Tbk, particularly related to foreign currency transactions. PSAK 221 establishes the methods for recording and reporting foreign currency transactions and recognizing exchange rate differences arising from exchange rate fluctuations. In the context of PT Adaro, which operates in the mining sector and frequently conducts international transactions, implementing this standard is crucial to maintaining the accuracy and transparency of financial reports that stakeholders require. This research aims to guide PT Adaro in managing foreign currency transactions and recording the impact of exchange rate fluctuations by PSAK 221 provisions to ensure accurate, transparent, and compliant financial statements with applicable accounting standards. This research uses a qualitative descriptive method, with a document study approach, to analyze the annual financial statements of PT Adaro Andalan Indonesia Tbk. The data used consists of secondary data obtained from the company’s financial statements and foreign currency transaction records, covering 2024, to identify the application of PSAK 221 in foreign currency transactions and its impact on the financial statements.

The purpose of this research is to design a basic food sales information system at Misman Store to assist the performance of Store employees in processing data and selling basic necessities which still use a manual recording system in managing stocks and transactions in the store, which causes inefficiencies in monitoring inventory of goods. Research using qualitative methods with data collection techniques through observation, interviews, and literature studies. The results of the study, among others, make it easier for employees at misman shops to complete the main tasks of selling goods such as data management to be easier, more efficient, and effective with this system. sales and sales transaction reports. The designed web-based information system has several main features such as system login, dashboard, item category management, inventory management, and transaction recording and reporting. This system is designed to improve the efficiency of store operations and facilitate the management of goods data and sales transactions.

The digital era has brought significant transformation in the financial sector, including the money market and capital market in Indonesia. Innovation in financial technology (fintech), digitalization of services, and increasing volume of online transactions require adaptive and responsive supervision from the authority institution. This study aims to analyze the role of the Financial Services Authority (OJK) in regulating, supervising, and developing the money market and capital market amidst the development of digital technology. The research method used is qualitative with a descriptive-analytical approach through literature studies and secondary data from official OJK reports and related regulations. The results of the study show that OJK plays a central role in maintaining the stability and integrity of the financial market through strengthening digital regulations, technology-based supervision (suptech), and investor protection. In addition, OJK also encourages digital financial inclusion and literacy to create a healthy and sustainable market ecosystem. These findings emphasize the importance of policy adaptation and strengthening OJK's institutional capacity in facing challenges and opportunities in the digital era.

Online gambling is a form of cybercrime that utilizes information and communication technology, especially the internet, as a medium to commit gambling crimes. Online gambling as a form of cybercrime has become an increasingly widespread phenomenon in line with the rapid development of information and communication technology. Gambling that was previously only known conventionally is now transforming into the digital realm by utilizing the internet as the main media. This research uses a theoretical study of online gambling as cybercrime. This research uses a qualitative approach with an analytical descriptive method. The types of data used are primary data in the form of laws and regulations (ITE Law, Criminal Code), online gambling case documents, official police reports, as well as academic literature and scientific articles related to cybercrime and online gambling. Meanwhile, secondary data is obtained from observation of the investigation process and law enforcement carried out by the cybercrime unit in the police. The data collection technique uses Library Research to collect secondary data relevant to cybercrime legal regulations and theories. The data analysis technique uses qualitative analysis techniques with a descriptive approach. Online gambling is expressly prohibited by Indonesian laws and regulations, especially through Law No. 11/2008 on Electronic Information and Transactions (ITE Law) and its amendments, such as Law No. 19/2016 and Law No. 1/2024. Article 27 paragraph (2) of the ITE Law prohibits any person from distributing, transmitting, or making accessible electronic information containing online gambling content, with imprisonment of up to 10 years and a maximum fine of IDR 10 billion in the latest amendment. In addition, the Criminal Code (KUHP) regulates gambling in general in Articles 303 and 303 bis, with criminal penalties that are also quite severe, although they do not specifically regulate online gambling. Law enforcement against online gambling faces various complex challenges. The existing regulations are still partial and not fully able to accommodate the cross-border and dynamic characteristics of cybercrime.Proof of online gambling cases relies heavily on electronic evidence that requires digital forensic expertise,such as imaging the perpetrator's device and server,as well as analyzing activity logs and electronic transactions

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.

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.    

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.

UMKM or the abbreviation of Micro, Small and Medium Enterprises is a business unit that is currently starting to be widely developed in the community as a major part of the economic program in Indonesia. Currently, the financial recording process on the part of UMKM is still not in accordance with the established standards. The problems faced are the difficulty in recording finances and the lack of knowledge in making financial reports. UMKM transaction data is still recorded manually or by hand, in addition, UMKM often experiences loss of transaction data. In an effort to improve the efficiency and standards of UMKM financial reports, an application is needed that can help UMKM in recording finances and making financial reports. This application aims to facilitate UMKM financial recording. The prototype method is used in designing the application, the use of this method facilitates iteration and initial testing involving input or feedback from users directly. The black box testing method is used to ensure that the functionality of the UMKM accounting application runs well. This study produces an Accounting Application that can facilitate UMKM in recording finances and making reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM).  

CV Jambi Permata is located at Jln. Kapten Pattimura No.116, Kenali Besar, Kec. Kota Baru, Jambi City, is a public service facility engaged in travel services. Based on a survey conducted by the author, directly to the location of CV. Jambi Permata. The author finds obstacles caused by the current business process, namely making it difficult for prospective passengers when they have to go directly to the location to find out the availability of travel ticket stock, so that when the ticket runs out, prospective passengers are forced to look for another travel service. Prospective customers must come more than once to the administration to find out the departure schedule, just to adjust the passenger's planned departure schedule. Making it difficult for administration to find customer data and customer departure schedules through books, where the data is already very large. Making it difficult for administration admins to recap data to be made into reports, because they have to check the entire history of previous transactions. then the solution the author offers is able to improve administrative performance in managing reservation data and make it easier for prospective passengers to place orders. The travel ticket booking information system that will be proposed presents more accurate, timely and relevant information. So that with this information, the leadership of CV. Jambi Permata can predict conditions or needs in the future better and can make decisions and can take the best actions for the progress of the business being run.

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

This study aims to evaluate the influence of financial literacy, financial technology, and financial behavior on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Sleman Regency, Yogyakarta Special Region. The approach used is descriptive quantitative, with primary data obtained through distributing questionnaires to 215 active MSME players. Data analysis was conducted using the Partial Least Square (PLS) method to assess the relationship between variables. The research findings indicate that financial literacy and financial behavior have a positive and significant impact on the financial performance of MSMEs. A good level of financial literacy helps businesses in preparing thorough financial reports, managing risks, and making the right financial decisions. Meanwhile, financial behaviors such as budget management, transaction recording, and regular financial evaluation have been proven to improve the stability and growth of business finances. On the other hand, the use of financial technology did not show a significant effect on financial performance, which may be due to the low level of understanding and access to such technology among MSME actors. The results of this study emphasize the importance of comprehensive counseling and training on financial literacy and the use of financial technology to improve the competitiveness and sustainability of MSMEs in the face of increasingly competitive market challenges.

The rapid development of information and communication technology (ICT) has increased the risk of cybercrime in Indonesia. Law enforcement against this crime faces various obstacles and challenges, both in terms of regulations, the capacity of law enforcement officials, and public awareness. This study aims to analyze the obstacles and challenges in law enforcement against violent crime in Indonesia and provide recommendations to improve its effectiveness. Through a qualitative approach with a case study method, this study uses primary data from interviews with law enforcement officials, academics, and cybersecurity practitioners, as well as secondary data from laws and regulations and related reports. The results of the study show that existing regulations, such as the Electronic Information and Transaction Law (ITE Law), still have weaknesses in accommodating the development of cybercrime. In addition, limited human and technological resources in law enforcement institutions, as well as low public awareness of cybersecurity, also hinder the effectiveness of law enforcement. To address these challenges, the study recommends more adaptive regulatory revisions, capacity building of law enforcement officials through more advanced training and technology, and public education campaigns to increase public awareness of cybersecurity. In addition, international cooperation needs to be strengthened to deal with transboundary crimes.

Micro, Small and Medium Enterprises (MSMEs) play an important role in economic growth, but often face obstacles in good financial recording and reporting. Many micro-entrepreneurs in Brangjan Village, West Ungaran, Semarang, do not yet have an adequate understanding of the preparation of systematic financial reports, making it difficult to manage finances and access funding from financial institutions. This community service activity aims to improve the understanding and skills of micro-entrepreneurs in preparing simple financial reports based on easy-to-apply accounting principles. The methods used in this training include counseling, direct practice, and assistance in recording financial transactions, profit and loss reports, and simple balance sheets. Participants are also introduced to the use of technology or digital financial recording applications that can assist in managing their businesses. The results of this training show that most participants experienced an increase in understanding in financial recording, and were able to prepare simple financial reports independently. This training is expected to provide long-term benefits for micro-entrepreneurs in developing their businesses more professionally and sustainably.

Artificial Intelligence (AI) is increasingly used in financial accounting to improve decision-making effectiveness. This research analyzes the role of AI in supporting data-driven decision making and identifies challenges in its implementation. Using a qualitative approach with the Systematic Literature Review (SLR) method, this study reviewed 41 relevant articles from national and international journals. The results showed that 28 studies supported the effectiveness of AI in improving financial decision-making by automating transaction recording, enabling algorithm-based predictive analysis, and detecting financial anomalies. AI enables companies to respond faster to market changes, increase transparency of financial reports, and reduce human errors in accounting processes.However, 13 studies highlighted challenges such as technological complexity, limited transparency in decision-making, algorithmic bias, and organizational readiness. In addition, evolving regulations are an obstacle to ensuring optimal use of AI while minimizing ethical and legal risks. The success of AI in financial decision-making depends on infrastructure readiness, regulatory support, and human resource competencies. Without a well-planned strategy, AI may pose new challenges that hinder its effectiveness. Therefore, this study provides insights into the optimal AI implementation strategy to ensure that this technology improves the accuracy and transparency of decision making while maintaining financial accounting accountability.

KUD Plongkowati Timur is located at Jalan Godong-Karangrayung, Grobogan Regency, which apart from operating in the savings and loan business unit, is also a distributor of fertilizer products produced by PT. Petrokima Gresik and PT. Pupuk Sriwidjaja Palembang. In running the fertilizer distributor business unit at KUD Plongkowati Timur, the process of recording purchase and sales transactions is not carried out using an integrated system in the database, all data is still recorded conventionally by the administration section, while the administration section's computer functions to create reports which are copied from notes provided by cashier so that data security is not guaranteed because the database is not yet integrated. Based on the problems that exist in the East Plongkowati KUD, the author would like to propose a design of a Fertilizer Inventory application system to be taken into consideration in helping speed up the process of recording purchase and sales transactions and can provide the information needed by the East Plongkowati KUD, Grobogan Regency in the form of purchase reports, sales reports, reports. suppliers, customer reports. So the design of the fertilizer inventory information system uses the Microsoft Visual Basic 6.0 programming language with a database from Microsoft Access 2007 and the design of reports from Crystal Report 7. It is hoped that making this application can be one of the efforts that can be made to overcome problems that often occur so that it can increase work effectiveness which of course will have an impact on improving the quality of service to customers.