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This research is about the implementation of Minister of Law and Human Rights Regulation No. 9 of 2017 in an effort to protect the position of notaries regarding TKM reporting. Reporting Suspicious Financial Transactions (TKM) is a new task that must be carried out by Notaries in accordance with the issuance of Permenkumham No. 9 of 2017 and the inclusion of Notaries as reporting parties in PP No. 43 of 2015. This Permenkumham was issued to support government programs in terms of preventing money laundering crimes. . This type of research is normative juridical with a statutory approach as well as an analytical approach. This research explains, However, this regulation does not explain further about what protections Notaries receive after reporting suspicious financial transactions themselves, as well as the obstacles experienced by Notaries in implementing Permenkumham No. 9 of 2017 in terms of reporting TKM.

The birth of various Islamic financial institutions (LKS) shows that Islamic teachings cover the economic scope, including cooperatives in the form of Islamic finance These Islamic teachings must absolutely be obeyed and guided by all Muslims in making daily life activities, including in transaction and investment activities, Mashlahah refers to all forms of benefits or goodness that can bring prosperity to individuals and society in general.  without ignoring sharia values. For manufacturers of mashlahah formulations, it is an important challenge in carrying out production activities that not only pursue material profits, but also contribute to economic sustainability, social justice, and environmental preservation Qualitative descriptive research is aimed at describing and describing existing phenomena, both natural and man-made, that pay more attention to the characteristics, quality, and linkages between activities. In addition, descriptive research does not provide treatment, manipulation or alteration to the variables studied, but rather describes a condition as it is. The only treatment given is the research itself, which is carried out through observation, interviews from competent sources in their fields The imbalance between profits and benefits is one of the fundamental issues in the formulation of mashlahah for producers who are faced with pressure to maximize profits in a short time, which sometimes has the potential to sacrifice the principles of benefits caused by several factors, such as adopting strategies that are oriented towards short-term profits to meet financial targets or pressure from shareholders. As a result, the benefits are often overlooked. The imbalance between profits and benefits is an important problem for sharia-based cooperatives that lack understanding of the principles of mashlahah in Islamic business, such as avoiding riba and using a clear profit-sharing system on every transaction

Baitul Maal Wat Tamwil (BMT) is a sharia-based microfinance institution that plays a role in providing financing to the community, particularly micro-entrepreneurs, to help them avoid reliance on loan sharks. This study focuses on the implementation of the murabahah contract at BMT As'adiyah Sengkang, using a descriptive qualitative approach through interviews, observations, and document analysis. The findings indicate that the murabahah contract is implemented based on the principles of Islamic justice, involving transparency in pricing and profit margins while ensuring that transactions are conducted voluntarily. The financing mechanism includes customer eligibility surveys, financial capacity analysis, and the determination of fair profit margins. This murabahah contract significantly benefits the local economy by facilitating access to interest-free financing without late payment penalties. In conclusion, the implementation of the murabahah contract at BMT As'adiyah Sengkang aligns with sharia values, supports the economic empowerment of the Muslim community, and contributes to the growth of sharia-based financial inclusion at the local level.

Transactions using mobile money currently have quite promising prospects in the financial sector and are expected to increase financial inclusion. Financial inclusion needs to be increased through the use of mobile money. However, trust also needs to be increased to support the use of mobile money. This research aims to determine the role of trust as an intervening variable in the use of mobile money on financial inclusion in society in East Tanjung Jabung Regency, Jambi, Indonesia. Data analysis was carried out using the Partial Least Square (PLS) method. The research results show that mobile money influences financial inclusion either directly or mediated by trust.

PT Jadi Kaya Raya Bersama, founded in 2024 in Banyumas, Indonesia, focuses on providing reliable financial recording solutions for Micro, Small, and Medium Enterprises (MSMEs) through fintech-based applications. The platform is designed to support transaction recording, financial monitoring, and reporting processes to improve MSME financial management. Despite its significant potential, several technical issues have hindered the application’s performance and service quality. Key problems identified include disruptions in the WhatsApp Bot API, user authentication errors, and the lack of integration with banking systems and digital wallet services. These challenges affect transaction recording accuracy, operational efficiency, and the security of user financial data. To identify the root causes of these issues and propose appropriate solutions, a system audit was conducted using the COBIT framework as a governance and management evaluation tool. The audit process involved assessing system performance, control mechanisms, and IT service management practices. The results indicate that API disruptions were primarily caused by network instability and configuration errors, which led to interruptions in automated transaction recording services. Meanwhile, authentication problems were associated with weak login mechanisms and insufficient identity verification processes. In addition, the application’s inability to integrate with banking and e-money services created limitations in transaction synchronization and reduced overall user convenience. Based on these findings, several strategic recommendations are proposed. These include optimizing API performance, strengthening authentication systems through the implementation of Two-Factor Authentication (2FA), and developing integration capabilities with banking institutions and digital wallet platforms. The implementation of these improvements is expected to enhance system efficiency, data security, and service quality. Ultimately, strengthening the fintech application’s performance will support MSMEs financial management and contribute to sustainable digital economic growth in Indonesia.

The rapid advancement of knowledge and information technology has reshaped the perspectives and lifestyles of Indonesian citizens, particularly through innovations like Artificial Intelligence (AI), which automates various tasks and simplifies human activities. However, the misuse of AI has become a critical issue in 2023, especially in spreading sophisticated fake information. To address this, Law No. 1 of 2024, amending Law No. 11 of 2008 on Information and Electronic Transactions, is expected to combat AI software misuse effectively. This study investigates the legal implications of AI misuse, particularly concerning privacy and personal data security, and examines its interpretation under Articles 27 and 32 of the Information and Electronic Transactions Law to enhance law enforcement and safeguard individual privacy rights. Using a normative legal research approach, the findings reveal that AI misuse, such as manipulating photos and videos, violates data protection laws, including the GDPR in the European Union and Indonesia’s Personal Data Protection Act. Such violations can lead to severe penalties, legal consequences, and reputational damage for companies. Recognized as a form of cybercrime, AI misuse is addressed under Article 35 of the Information and Electronic Transactions Law, which provides a specialized legal framework for handling such offenses comprehensively.

The porpuse of this discussion is to find out and analyze the leadership of elementary school principals to improve school quality. The method used is a literature review. The data collection technique is by reviewing or exploring several books, journals, and other documents tat are considered relevant. This research discusses the description of leadership and the leadership stile style of school principals. The principals leadership is a determinant of the success of realizing educational goals in the school which have been outlined in the  school’s vision and mission. Leadership style is the way a leader behaves, communicates, and interacts with other people in influencing people to do something. Several leadership styles that can be implemented by school principals: namely managerial leadership, transformational leadership, transactional leadership, teaching leadership, and positive leadership. School principals must carry out their duties professionally in order to achive national education goals.

Keluarga Jaya Pharmacy is a shop that provides various types of medicines and medical devices where the transaction process is still done traditionally, recording the stock of medicines and medical devices also still uses excel files. Of course, because of this, the transaction process to recording the stock of goods becomes longer and less accurate. Inaccurate and incomplete data on medicines and medical devices often causes medicines that are approaching their expiration date not to be detected as soon as possible. Therefore, the author decided to build a web-based drug stock inventory application at the Keluarga Jaya pharmacy. This system will be able to solve the problems that are currently still being experienced at the Keluaga Jaya pharmacy. The drug stock inventory system that the author built in this study is modeled into a class diagram and also a use case diagram. The results of the study are a web-based drug stock recording system at the Keluarga Jaya pharmacy that has features for logging in, managing master data, managing sales, managing returns, managing reports and logging out.

Finpay Link, developed by PT Finnet Indonesia, is a unique URL generated by the Finpay Payment Gateway system to facilitate payment transactions via email, SMS, or messaging apps like WhatsApp. Designed to simplify transactions for MSMEs, it aims to contribute significantly to the company’s revenue through increased business transactions. However, since its launch in 2019, Finpay Link has not met the expected revenue targets, prompting the need for new innovations based on the existing product. Given the high adoption of WhatsApp in Indonesia, with 90.9% of social media users active on the platform, this study explores the design and development of a WhatsApp-based application using the design thinking approach. Aimed at MSMEs, this application is intended to drive business transactions and revenue. This qualitative case study employs observation and in-depth interviews for data collection. The study results include the design of new features like payment processing and transaction history tracking. Prototype testing using the System Usability Score (SUS) yielded an 89.5 score, indicating high usability. Positive feedback from users confirmed the value of the payment and transaction tracking innovations. Despite time limitations, this research provides a foundation for future enhancements and can serve as a reference for applying design thinking in business app development.

This study aims to discuss the sharia principles applied in Islamic financial institutions, especially in Islamic banking, which focuses on evaluating the extent to which Islamic principles are implemented. This research method uses library research which involves collecting journal articles that are in accordance with the research topic using descriptive analysis. The data analysis used is inductive analysis. The results of the study indicate that the implementation of sharia principles in Islamic financial institutions is an effort to realize a fairer, more transparent, and sustainable financial system. Although there are several challenges, with a strong commitment from all parties, Islamic banking has great potential to develop and make a positive contribution to society. So that with the implementation of sharia principles in Islamic financial institutions, transactions that are contrary to Islamic teachings can be avoided: such as usury, maisir (gambling), gharar (obscurity), and other prohibited things.

The implementation of digital payments in micro, small, and medium enterprises (MSMEs) in Indonesia is one of the important steps to increase business competitiveness in the digital era. The Community Service Program (PKM) aims to provide digital literacy assistance to MSME actors by focusing on the implementation of digital payment systems, such as e-wallets and QRIS. This activity was carried out by a team of lecturers from Prasetiya Mandiri Polytechnic and PGRI Palembang University, which involved practical training and direct assistance to MSMEs. Through this training, it is hoped that MSME actors can optimize the use of digital payment technology to improve transaction efficiency and expand their market reach. In addition, intensive assistance is also provided to overcome technical obstacles in the implementation of the digital payment system. The results of this program show that MSME actors who participate in this mentoring experience increased understanding and skills in using digital payment technology, which has an impact on increasing the competitiveness and operational efficiency of their businesses. This program also makes a positive contribution to the development of MSMEs that can adapt to technological developments and an increasingly digital market.

Fraud in digital transactions has become a serious issue threatening the security and integrity of the fintech and e-commerce sectors. To address this problem, machine learning technology has emerged as an effective solution for automatically detecting anomalies and fraudulent transactions. This study aims to analyze the application of machine learning algorithms, specifically Support Vector Machine (SVM), Random Forest, and Ensemble Learning, in detecting fraud in digital transactions. The research adopts a quantitative approach with experimentation, testing the effectiveness of the three algorithms using a digital transaction dataset consisting of both fraudulent and non-fraudulent transactions. The results show that the Random Forest algorithm performs the best in terms of accuracy and recall, followed by Ensemble Learning, which enhances fraud detection performance by combining multiple prediction models. Meanwhile, SVM demonstrates satisfactory performance but is prone to overfitting issues when handling large and complex datasets. The study also finds that the problem of imbalanced data can affect model accuracy, and data balancing techniques such as oversampling are required to improve fraud detection performance. Overall, the findings suggest that machine learning, particularly Random Forest and Ensemble Learning algorithms, can be relied upon to improve fraud detection in digital transactions. However, challenges such as model interpretability and the need for periodic algorithm updates still need to be addressed to enhance the effectiveness of fraud prevention systems in countering the ever-evolving nature of fraud.

This research is a literature review that examines various literature on the implications of transformational and transactional leadership. The purpose of this study is to determine the implementation of transformational and transactional leadership for Islamic educational institutions, as well as the similarities and differences in transformational and transactional leadership behaviors. The method used in this study is library research, using a qualitative approach with a rational approach method. The findings of this study show that transformational and transactional leadership have implications for each individual's commitment to organizational values and goals. Transformational leadership builds long-term relationships, while transactional leadership builds short-term relationships with subordinates based on shared goals and rewards are given when subordinates are able to achieve goals. Instead, sanctions are given if the objectives cannot be achieved. Creative and innovative behavior is not the main thing, but the status quo is considered important. Islamic education leaders can combine these two models to create a balance between innovation and achievement of results.

The main goal of this research is to examine how interest in investing in the Sharia market is influenced by Islamic financial knowledge. A thorough grasp of financial concepts that adhere to Islamic law, such as riba, zakat, and the idea of fairness in financial transactions, is necessary for Islamic financial literacy. Islamic financial literacy may have a significant role in investing choices, as shown by the rising knowledge of halal and Sharia-compliant assets. 200 respondents—both current and potential investors in the Sharia capital market—were given questionnaires as part of this study's quantitative methodology. Higher interest in investing in Sharia capital market products like sukuk and Sharia mutual funds is positively correlated with higher levels of Islamic financial literacy, according to the study's findings. These results underline the need of more comprehensive Islamic financial education initiatives to raise public awareness and aid in the growth of Indonesia's Sharia capital market. In order to stimulate investment interest, it is also determined that improvements in Sharia investment products and supporting regulations are essential. Thus, this research comes to the conclusion that promoting a more inclusive Islamic economy and developing the Sharia capital market may both be greatly aided by increasing Islamic financial literacy. This study shows that interest in investing in the Sharia capital market is strongly influenced by Islamic financial knowledge. Sharia-compliant investment products like sukuk (Islamic bonds) and Sharia mutual funds are more likely to be chosen by investors who have a firm grasp of Islamic financial concepts like riba (usury), zakat (almsgiving), and profit-sharing. The research emphasizes the value of thorough financial education initiatives and easily available information in raising public awareness of Islamic finance. It is anticipated that these initiatives would boost more inclusive and sustainable economic development in Indonesia and raise participation in the Sharia capital market.

Signature verification is crucial for confirming the authenticity of identities in both administrative and financial transactions, where signature forgery can lead to significant security risks. The Harris Corner Detector Algorithm is a widely used method for feature extraction in image processing; its application spans various domains, such as detection of signature forgery. While effective in identifying key features, noise significantly affects performance, especially with impulse noise like salt-and-pepper noise commonly found in signature images. To solve this problem, this study enhances the Harris Corner Detector Algorithm by applying a median filter before gradient calculation. This method removes noise without sacrificing the integrity of key features important in signature forgery detection. The study evaluates the original and the enhanced algorithm using standard image quality metrics. Peak Signal-to-Noise Ratio (PSNR) surged from an average of 13.6 dB to 43.28 dB, the Structural Similarity Index (SSIM) improved significantly from 78% to 94%, and the Mean Squared Error (MSE) dropped substantially from 16.74 to 3.84. These advancements resulted in a more reliable algorithm, exhibiting excellent resistance to noise while maintaining image structure, making the enhanced algorithm highly effective for accurate signature forgery detection.

This study examines cases of corruption in Indonesia’s financial sector and state-owned enterprises (SOEs), focusing on PT A, PT B, and PT C. The research aims to analyze and compare the modus operandi and system vulnerabilities that enable corruption in these companies. Data were collected through analysis of investigation and financial audit reports, legal literature, and relevant regulations, specifically the Anti-Corruption Law (UU TIPIKOR) and the Anti-Money Laundering Law (UU TPPU). Findings reveal that weak internal controls and limited forensic accounting practices are key factors facilitating corruption, including embezzlement at PT A, procurement specification manipulation at PT B, and fictitious transactions at PT C. The application of forensic accounting and strengthening of internal control systems are essential in detecting and preventing financial manipulation, which can be detrimental to the state. This study recommends implementing forensic accounting, reinforcing internal oversight, conducting stricter procurement audits, and fostering interagency cooperation to enhance effective anti-corruption measures.

This study investigated the effects of different leadership styles on employee productivity in JUHEL Pharmaceutical Firm, Anambra State, Nigeria. The primary objectives were to analyze the impact of transformational leadership, evaluate transactional leadership, and explore laissez-faire leadership's influence on productivity, as well as compare these styles' overall effectiveness. Using a quantitative approach, data were collected from 66 employees through structured surveys. Descriptive statistics, correlation analysis, and ANOVA were employed for data analysis. The findings revealed that transformational leadership had a significant positive effect on employee productivity, enhancing motivation and performance. Transactional leadership showed a moderate impact, fostering goal-oriented behaviors and structured work environments. Conversely, laissez-faire leadership was found to have a minimal effect on productivity, often leading to lower employee engagement due to insufficient guidance. Comparative analysis indicated that transformational leadership outperformed the other styles in promoting higher productivity metrics. This study highlights the importance of effective leadership strategies for enhancing productivity in pharmaceutical firms. It suggests that JUHEL Pharmaceutical Firm and similar organizations should prioritize transformational leadership development to achieve optimal performance. The research contributes valuable insights to the field of leadership studies and offers a basis for future investigations into leadership practices and productivity outcomes.

Fintech has emerged as a key driving force in fostering sustainable transactions and green investments at the global level. Through product and service innovation, fintech is making access to sustainable financial products easier, encouraging wider participation in the green economy. The role of fintech in driving global sustainable transactions and green investments is increasingly significant as the need for environmentally friendly financial solutions grows. Financial technology (fintech) facilitates wider access to green finance through inclusive and efficient digital platforms. Fintech contributes to carbon footprint reduction by adopting digital-based technologies to replace traditional resource-intensive financial processes. In addition, fintech also encourages green investment by providing services such as crowdlending for renewable energy projects, green asset tokenisation, and sustainability-based portfolio monitoring applications. Collaboration between fintech, regulators, and the traditional financial sector is key in creating an ecosystem that supports the transition to a low-carbon economy. This article discusses the strategic role of fintech in driving sustainable transactions and global green investments, the challenges faced, as well as the future potential to achieve sustainable development goals (SDGs).

The objective of this study is to evaluate the effectiveness of criminal law policies in Indonesia in addressing the dissemination of pornographic videos on social media. The spread of pornographic videos on social media has become a serious issue in Indonesia, affecting societal morality, particularly among the younger generation. This study aims to analyze the criminal law policies implemented in Indonesia to combat the distribution of pornographic videos through social media platforms. Social media refers to tools or platforms used for communication via networks. This research adopts a normative approach by analyzing relevant regulations, such as the Electronic Information and Transactions (ITE) Law and criminal laws governing pornography. The findings indicate that while several regulations address the dissemination of pornographic content, the effective implementation of these laws remains limited. Challenges include a lack of legal awareness, difficulties in enforcing laws in the digital realm, and weak coordination among law enforcement agencies. Therefore, this study recommends strengthening policies, enhancing public education on the negative impacts of pornography dissemination, and improving the capacity of law enforcement officers to tackle cybercrimes.  

This study aims to design an effective cash accounting information system for an agrotourism hotel in Batu City. The data collection methods used are field studies and literature review, employing techniques such as observation, interviews, and documentation. The important significance of this research is to enhance the cash receipt procedures for hotel room rental payments by incorporating additional digital payment methods through e-wallets and QRIS, thereby increasing transaction efficiency that benefits both the hotel and consumers. The significant importance of this research is to enhance the efficiency of payment transactions, making it easier for both the hotel and consumers. The qualitative analysis in this study aims to improve the accuracy of cash recording, reduce the risk of errors and misuse of funds, enhance internal control, broaden payment options, and provide practical guidance for hotels and consumers regarding payment and cash receipt procedures. With improved cash receipt procedures, the hotel will be better prepared to meet consumer needs and increase competitiveness in response to changes.