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The Amil Zakat, Infaq, and Sedekah Institution (LAZIS) of Nahdlatul Ulama in Limpung District plays a crucial role in managing community funds transparently and accountably. However, the manual financial system currently in use often hampers efficiency and accuracy in record-keeping. To address this issue, a web-based financial information system has been developed to facilitate the management of financial processes, including recording income, expenses, and generating real-time financial reports.  This system is designed with key features such as donor data management, transaction recording for zakat, infaq, and sedekah, and the generation of financial reports accessible to relevant parties at any time. By leveraging web-based technology, the system provides ease of access for administrators and enhances transparency to the public. The development process follows the waterfall method, starting from requirements analysis to implementation and testing, ensuring the system meets user needs effectively.   The implementation results indicate that the system significantly improves the efficiency and accuracy of financial management at LAZIS Nahdlatul Ulama Limpung District. Additionally, the system helps build public trust by providing more transparent and easily accessible financial reporting. As a result, the management of zakat, infaq, and sedekah funds becomes more structured, effective, and accountable. 

The rapid development of technology has led to innovations in various areas, including mobile payments. Mobile payments are one of the innovations in financial technology designed to facilitate online transactions. In Indonesia, there are numerous mobile payment service providers, making competition increasingly fierce. One of the popular e-wallets in Indonesia is ShopeePay, a service created by Shopee. This study aims to analyze the importance and performance levels of various electronic service quality factors and assess user satisfaction with ShopeePay. This research is a survey-based study with a sample of 100 respondents. The analysis was conducted using Importance Performance Analysis (IPA) and Customer Satisfaction Index (CSI) to measure the importance and performance of each ShopeePay service quality factor and the satisfaction of its users. The results show that out of 24 ShopeePay service quality factors, 13 were considered important by respondents. The average importance rating was 4.07, while the average performance rating was 3.94. This results in a harmony between importance and performance of 97%. The Customer Satisfaction Index (CSI) for ShopeePay services in the Banten area was 78.77%, placing it in the "satisfying" category. This study has several limitations, including its focus on the Banten area, a limited and homogeneous respondent group, potential bias from online surveys, and not accounting for external factors or long-term changes in user perceptions of ShopeePay.

Various economic systems, including Islamic ones, have debated usury in financial transactions. Because it is considered detrimental to one of the parties and contrary to the principles of justice, usury, which literally means unfair additions or profits in transactions, is prohibited in Islam. By referring to primary sources such as the Qur'an and Hadith, as well as the opinions of fiqh scholars, this research aims to study the Islamic perspective on the use of riba in recording financial transactions. Understanding the use of usury in recording financial transactions is the main objective of this research. The research results show that Islam emphasizes the prohibition of usury in recording financial transactions and encourages the use of a financial system that is based on the principles of balance, transparency and mutual benefit. Apart from that, this research also discusses alternative efforts that can be used by the Islamic financial system to replace the practice of usury, such as the application of fairer principles for results (mudharabah) and buying and selling (murabahah). Thus, the Islamic financial system can stop the practice of usury.

Financial Technology (FinTech) is an innovation in financial services that uses digital technology to provide easier, more efficient and affordable access. This article discusses the development of FinTech in Indonesia, including its role in increasing financial inclusion, providing digital banking services, electronic payments, and peer-to-peer lending business models. Through literature analysis, this article shows that FinTech has driven significant changes in financial access and interactions, especially for those in remote areas or without access to traditional financial services. Although FinTech offers many advantages, such as efficiency and ease of transactions, challenges such as limited access to technology and security risks still need to be overcome. Adaptive regulations and collaboration with traditional financial institutions are needed to maximize the potential of FinTech in supporting financial inclusion and sustainable economic development in Indonesia.

Leadership is a critical aspect of organizational management, influencing individual and group behavior to achieve shared goals. This article explores the foundational concepts of leadership, encompassing definitions, theories, and typologies of effective leaders. The study employs a literature review method, drawing on recent academic journals, proceedings, and books. Findings emphasize that effective leadership involves adaptive strategies tailored to organizational needs and the dynamic challenges of the modern era. Key leadership typologies, including transformational, transactional, and situational leadership, are highlighted as crucial for fostering innovation and organizational growth. The study underscores the need for leaders to balance vision, influence, and motivation to achieve sustainable success.

The explanation of Article 15 paragraph (3) provides a direction regarding the other forms of authority in question, one of the activities of which is certifying transactions with the concept of authentic creation through an electronic system. In contrast to the implementation of authentic making through an electronic system in Article 16 paragraph (1) letter m UUJN, which in essence the Notary must be physically present in front of several parties who have been determined to read and sign the deed, with formal requirements that must be met for the validity of a deed. An authentic deed is a derivative of Article 1868 of the Civil Code which is an explanation of the meaning of an Authentic Deed. So that between Article 15 paragraph (3) UUJN and Article 16 paragraph (1) letter m, there is a conflict of norms, therefore it is necessary to study further regarding the validity of an Authentic Deed based on the validity of making an authentic deed made in the concept of authentic making through an electronic system without any the physical presence of the Notary and the presenters. The focus of this jurnal research is the Notary's responsibility for making authentic deeds through an electronic system in terms of the validity of making authentic deeds, and the form of Notary's responsibility for making authentic deeds through electronic systems based on the validity of making authentic deeds.

The utilization of information technology in the business process of a business field will be very helpful in terms of transaction processing, data processing, data analysis, and data storage. Business processes that still do not use computer technology allow many obstacles to occur, such as errors in the process of recording transactions, errors in the calculation process, difficulties in the process of storing and processing data, difficulties in making reports, and so on. CV. Athaya is a medium-scale retail business. Where currently in carrying out its transaction activities it still uses manual methods. Calculations carried out manually are of course not very effective and efficient. In addition, processes carried out manually are prone to errors in the calculation process, take a long time to complete transactions, especially if there are consumers who purchase a lot of goods, have difficulty in compiling reports, have difficulty in the process of recapitulating transaction data, are prone to losing transaction data, and various other obstacles or difficulties. Based on these problems, the research conducted has the aim of creating a cashier system design at CV. Athaya using UML diagrams. The purpose of designing this cashier system is to provide an overview of the cashier system to be built to users, namely cashiers at CV. Athaya which can simplify the ongoing transaction process, increase effectiveness and efficiency in cashier work, facilitate data processing into reports desired by business owners, minimize calculation errors, and assist in the data storage process.

This research aims to automate the process of extracting information from financial transaction receipts using Optical Character Recognition (OCR) algorithm. The OCR algorithm is used to recognize characters from digital images of transaction receipts so that information such as date, transaction amount, and other details can be accurately identified. By applying image processing methods, this research successfully demonstrates the effectiveness of the OCR system in overcoming challenges such as varying receipt print quality. This research also offers practical solutions in the form of OCR-based applications that can be used in business environments to improve the efficiency and accuracy of financial transaction data management.

In the current era of information technology, easy and efficient transaction management is an important requirement in the business world, both small and large scale. Rumah Makan Mie Happy is a medium-scale culinary business. Happy Noodle Restaurant provides noodle-based preparations. In its daily life, Happy Noodle Restaurant can serve around 100 consumers, so that the service process requires speed to serve consumers. But in fact, Mie Happy Restaurant still uses manual data processing and transaction management, so it often experiences problems such as slow payment processes, frequent loss of receipts or proof of payment, difficulty in recapitulating or reporting transactions both daily and monthly, and frequent errors in the calculation process. From the problems experienced by Mie Happy Restaurant, the author is interested in developing a web-based cashier application that can help in all matters related to transaction management at Mie Happy Restaurant. The research conducted aims to build or develop a cashier application for Happy Noodle Restaurant that can improve the efficiency and effectiveness of transaction management. This cashier application was built or developed using Hypertext Markup Language (HTML) and Hypertext Preprocessor (PHP) with Visual Studio Code editor and MySQL Database Management System (DBMS). The results of testing with black box testing show that the cashier application developed in functionality has run as expected. This web-based cashier application provides convenience for admins and increases the effectiveness and efficiency of operational activities.

The implementation of Islamic accounting in the business world has gained increasing attention as awareness grows regarding the financial and operational principles outlined by Islamic law. Islamic accounting, which adheres to the principles of Shariah, aims to ensure that a company's transactions and financial reports comply with Islamic guidelines. This paper aims to analyze the impact of the implementation of Islamic accounting on firm value, with a focus on examining the contemporary Islamic accounting framework, which includes structures and methodologies for more transparent reporting. This research also identifies factors that can strengthen or hinder the adoption of Islamic accounting in improving a company’s financial performance, as well as its impact on investor perceptions. The analysis results indicate that companies consistently applying Islamic accounting principles can enhance investor trust, thereby improving the company's value. Thus, the implementation of Islamic accounting can be an effective strategy to enhance the credibility and competitiveness of a company in a market increasingly focused on ethical and transparent financial practices.

This research aims to implement the C4.5 algorithm in predicting bad credit in digital loan systems in the FinTech industry. The C4.5 algorithm was chosen because of its ability to handle numeric and categorical attributes, as well as produce a decision tree that can be interpreted easily. This research uses a dataset containing customer transaction and profile information, such as employment status, income and payment history. Test results show that the C4.5 algorithm is able to achieve an accuracy of 89.6% in predicting the possibility of bad credit, so it can help FinTech companies manage credit risk more effectively.

Along with the advancement of technology, online gambling games that were initially only considered entertainment, turned into a source of income or known as online gambling. On this basis, the government issued Law Number 11 of 2008 concerning Information and Electronic Transactions to regulate the management of information and electronic transactions in Indonesia. Since its enactment in 2008, Law No. 11 of 2008 has not undergone major changes to keep pace with the rapid advancement of information technology, especially related to online gambling. This research is a normative judicial research supported by a legislative approach, a sociolegal approach and a conceptual approach using primary legal materials, secondary legal materials and tertiary legal materials. This study uses data collection techniques in the form of observation and literature studies. The processing technique of legal materials is carried out in several stages, namely inventory, classification, systematization and verification, after which it will be analyzed qualitatively judicially according to the information obtained from various legal materials. The results of this study show that (1) Regulation of online gambling in Indonesia is regulated in 9 laws and regulations, namely in laws and regulations (2) Law enforcement against online gambling in Indonesia has not been running effectively, seeing that the data on online gambling cases from year to year online gambling cases are increasing. (3) Legal protection for people involved in online gambling, having legal protection rights guaranteed by Law Number 8 of 1981 concerning the Criminal Procedure Law (KUHAP).

Kwetiaw Liang is a small and medium-sized enterprise (SME) in Batam City engaged in the culinary industry. Based on interview results, it was found that the owner of the SME often experiences difficulties in managing the financial transactions of the business. This community service activity aims to implement a cashier system digitization using Griyopos for more accurate and real-time transaction management, as well as to improve operational performance to be more efficient and effective. Through this activity, it is expected to provide information on the importance of digitizing the financial recording system for the business. The data collection methods used include interviews, observations, and documentation. The results of the community service include automated sales reports, cash flow reports, and profit/loss data. After the implementation process, Kwetiaw Liang SME achieved quite positive results and improved its business performance.

Thanks to rapid technological advances, it is increasingly easier to provide services to the public. One example is the electronic land certificate service. The time and costs of registering land certificates can be reduced by using the latest technological methods. The research method used by the author is a statutory approach and normative research methods. The research results show that significant technological progress can be made by digitizing the current paper-based land registration system. One of them is the issuance of electronic certificates as regulated in Regulation of the Minister of ATR/Head of BPN No. 1 of 2021 because the Electronic Transaction Information Law and the Job Creation Law only regulate electronic certificates, this electronic certificate is legal and the risk of causing problems is very small. Technology supporting the use of electronic land title certificates is developing rapidly and is now very useful. As an institution that provides electronic services in the land sector, BPN not only improves data quality control, but also continues to improve electronic services with professional staff. The implementation of land title certificates still has shortcomings in terms of infrastructure, equipment, human resources and electronic data quality.

Banking is one of the financial services companies that has provided services to the community and businesses, Behind this development there are various legal problems related to information crime and electronic transactions in the banking sector, Skimming is the act of stealing debit or credit card information by accessing an independent cash machine and copying the information contained on the magnetic stripe of the debit card or credit belonging to the customer (victim) illegally to have control over the customer's (victim) account. The application of the law to the crime of ATM skimming is regulated in Article 362 of the Criminal Code (KUHP) regarding the crime of theft. This research is a type of normative judicial research supported by a normative approach by using primary legal materials, secondary legal materials and tertiary legal materials as data sources. This study uses a prescriptive method, which is an analysis method that provides an assessment (justification) about the object being researched whether it is true or false, or what should be according to the law. The results of the study show that (1) Skimming is a magnetic stripe crime that exists on ATM cards illegally to have control over the card or the account by duplicating the ATM card or by installing a hidden camera to find out the ATM PIN of the customer or victim. (2) Strategies to prevent unauthorized access and early detection of suspicious activities can be applied to reduce the incidence of criminal acts and effective cyber security is to strengthen the network and security system. This can include investing in cutting-edge security technologies, such as robust firewalls, active network monitoring, and security programs that can detect suspicious attacks. In addition, organizations also need to involve their employees in cybersecurity efforts.    

The development of financial technology, especially with the introduction of the digital rupiah, presents new challenges in the supervision and prevention of money laundering (TPPU) in Indonesia. Although existing regulations are sufficient to regulate conventional transactions, these regulations are not fully prepared to anticipate potential money laundering risks related to digital transactions. This study identifies shortcomings in existing TPPU policies, including limited supervisory infrastructure, lack of regulations for cross-border transactions, and challenges in verifying identity in digital transactions. More adaptive policy reforms and comprehensive regulatory updates are needed to address these challenges. Applying advanced technology, strengthening coordination between related institutions, and public education is key to creating a safe and trusted financial ecosystem in dealing with financial technology-based transactions, including Rupiah Digital.  

Computerized accounting is a system used to process company transaction data by using computers as a technological medium for application work processes and to produce financial reports for a company. The use and application of computer technology in office activities is a requirement and fairness that is needed, without having to eliminate manual systems. The use of computers will be able to improve employee performance in supporting activities in an agency or company. Financial management within the regional scope is the regional task and authority in organizing regional agencies which includes several sections including budgeting, income, expenditure, and accounting and accountability. The aim of this research is to design a web-based computerized accounting system for regional income and expenditure in Wates Village. And create a computerized accounting system that can assist the process of recording and storing web-based regional income and regional expenditure transaction data which produces regional income and expenditure report information. In creating a computerized system for regional income and expenditure, the software used is Sublime Texet3. Data storage uses MySQL and programming languages ​​use PHP and HTML. The research results show that the computerized accounting system makes it easier for finance employees to record financial transactions. Then financial reports are produced more quickly and data errors can be minimized and more structured data is stored in the database. So this new system really helps agencies in Wates Ngaliyan Village, Semarang, where the application is equipped with a menu for input, processes and reports that process transactions, both income and expenditure.

Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling incentives are variables that influence transfer pricing practices. The population in this study consists of 136 industries, and 80 samples were obtained from manufacturing companies listed on the Indonesia Stock Exchange for the period of 2018-2021. The sample selection was conducted using purposive sampling with the following criteria: 1) manufacturing companies listed on the Indonesia Stock Exchange during the period of 2018-2021, 2) companies that did not incur losses during the observation years, 3) companies that have special relationships in the form of sales transactions with related parties, and 4) companies that record intangible assets. This research uses panel data analysis techniques with the assistance of EViews 9 tools. The research results indicate that tax planning, intangible assets, and tunneling incentives have a significant positive effect on transfer pricing. Meanwhile, the mechanism of bonuses has a negative but insignificant effect on transfer pricing

In the digital business environment, web-based Point of Sale (POS) systems play a vital role in supporting transaction processing, inventory management, and operational decision-making. Ensuring the functional reliability of such systems is essential, particularly in critical authentication features that regulate user access. However, undetected functional errors within login and registration modules may disrupt operations, compromise data integrity, and reduce user experience quality. Therefore, this study aims to evaluate the functionality of the Wingpos website, focusing specifically on the login and registration features. The research applies the Black Box Testing approach using the Equivalence Partitioning technique, which enables systematic functional validation by classifying input data into representative valid and invalid partitions without requiring access to source code. The testing process involved designing structured test cases, executing input scenarios, and comparing actual system outputs with expected results. The findings reveal that most authentication processes function in accordance with system specifications, as seven out of ten test scenarios produced expected outcomes. Nevertheless, three discrepancies were identified, including inconsistent error message validation in the login feature and the system’s inability to properly verify invalid email domains during registration. These results indicate that while the system demonstrates general functional reliability, certain validation mechanisms require refinement. In conclusion, the application of Black Box Testing with the Equivalence Partitioning technique proves effective in identifying functional gaps and supporting quality assurance processes in web-based POS systems, particularly in strengthening authentication feature reliability and improving overall system performance

This study explores the re-evaluation and re-shaping of fiqh methodology to ensure Islamic law remains relevant and responsive to contemporary issues. As society evolves, new challenges such as migration, the digital economy, and shifting moral standards present complex legal and ethical dilemmas that traditional fiqh struggles to address. Contextual fiqh, which integrates classical Islamic principles with modern social, economic, and technological developments, offers a dynamic approach to Islamic law that addresses these challenges. The study emphasizes the flexibility of contextual fiqh in offering more adaptable legal solutions, particularly in the realms of migration, digital transactions, and family law. By incorporating modern social dynamics, including technological advancements like cryptocurrencies and virtual marriages, contextual fiqh proposes a legal framework that is both grounded in Islamic principles and relevant to contemporary needs. The research highlights the importance of interdisciplinary engagement between Islamic scholarship and fields such as economics, sociology, and technology, offering a holistic approach to legal decision-making. Through the examination of case studies, such as the application of Islamic legal principles to global migration patterns and digital financial systems, the study demonstrates how contextual fiqh can provide ethical and practical solutions to modern problems. The findings suggest that the adoption of contextual fiqh can lead to more inclusive, just, and responsive legal frameworks, making Islamic law more adaptable and effective in addressing the complexities of the modern world.