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In this digital era, in carrying out their activities humans will not be able to be separated from the use of technology that can help humans in completing their tasks or help humans meet their needs more easily, including the people of Indonesia. The low awareness of Indonesian people in terms of financial literacy will certainly have an impact on their ability to manage finances. This study aims to analyze the role of Financial Apps as a medium of financial management literacy education. The use of Financial Apps is increasingly widespread and provides convenience for people in managing finances. Through a literature study, this research reveals that financial literacy has a high relevance to financial management skills. Individuals with good financial literacy tend to be wiser in planning, managing and controlling their finances. In this case, Financial Apps play an important role in improving financial literacy by providing features that make it easier for users to record transactions, create financial reports, and analyze financial performance.

Based on the official announcement from the Financial Services Authority (OJK) as the regulatory body, the Public Accounting Firm Anderson and Partners was issued an administrative sanction in the form of a one-year suspension of their registration from the date the letter was issued. The ethical violations committed by Public Accountant Anderson Subri from Anderson and Partners highlight the importance of applying professional ethics in the audit process of financial statements. This case also demonstrates the critical need for compliance with OJK regulations for registered Public Accountants and Public Accounting Firms. One of the key violations involved non-compliance with regulations regarding the conformity of transactions with applicable laws, which could lead to potential errors in the presentation of financial information. Ethics serve as a moral guide that ensures external auditors perform their duties in accordance with professional standards. This case underscores that adherence to professional codes of ethics is a crucial aspect for public accountants    

Based on the official announcement from the Financial Services Authority (OJK) as the regulatory body, the Public Accounting Firm Anderson and Partners was issued an administrative sanction in the form of a one-year suspension of their registration from the date the letter was issued. The ethical violations committed by Public Accountant Anderson Subri from Anderson and Partners highlight the importance of applying professional ethics in the audit process of financial statements. This case also demonstrates the critical need for compliance with OJK regulations for registered Public Accountants and Public Accounting Firms. One of the key violations involved non-compliance with regulations regarding the conformity of transactions with applicable laws, which could lead to potential errors in the presentation of financial information. Ethics serve as a moral guide that ensures external auditors perform their duties in accordance with professional standards. This case underscores that adherence to professional codes of ethics is a crucial aspect for public accountants.

Transactions are legal acts using computers, computer networks, and/or other electronic media. One of the online shopping trends in Indonesia now is shopping using a live broadcast system via the social media Facebook. The system is where the seller displays the goods being sold and states the condition, the type of material, and the price determined by the seller. And if there are interested buyers, there will be a sale and purchase agreement between them. The formulation of the problem in this research is (1) How to implement agreements in online buying and selling transactions via live broadcasts on Facebook. (2) What are the obstacles to implementing the agreement in protecting the rights and obligations of buyers and sellers in online buying and selling transactions via live broadcasts on Facebook?This research is empirical juridical research, with data obtained by interviewing 16 respondents and supported by primary and secondary data, quantitative analysis, and description. The results of this research show that: (1) Implementation of responsibilities for the parties in the sale and purchase agreement at Vmshop-Kupang. Where the implementation of responsibilities has been well regulated in the mutual agreement in the agreement made, but the implementation is still less effective and things are still found that are detrimental to online buyers. (2) The inhibiting factor in implementing the sale and purchase agreement on the Vmshop-Kupang Facebook account is the lack of awareness on both sides regarding the importance of the agreement as a value that protects both parties, namely online buyers and online sellers if a dispute occurs in the future and other factors, namely The time to make a letter of agreement takes a very long time and is complicated so that both parties carry out the agreement with a system of trust without thinking about what will happen in the future.Online buyers must pay proper attention to the procedures for carrying out online buying and selling transactions and the rules that exist in buying and selling transactions as well as the importance of written agreements.

The ease of access and availability of online game s on the internet opens up new opportunities as well as challenges. This challenge arises because not all online games are suitable for people to play. Many online games contain negative elements, such as violence, hate speech, and pornography. The provisions in Law No. 1 of 2024 on the Second Amendment to Law No. 19 of 2016 on the Amendment to Law No. 11 of 2008 on Electronic Information and Transactions are the main basis for countermeasures in cyberspace. The type of research the author uses is Normative Legal Research (library research). This research is also called a document study conducted by examining library and secondary materials, especially written regulations or other legal products. The results show that the rapid growth of online gaming has led to serious problems such as the spread of hate speech, bullying, and pornographic content. The lack of clarity in regulations makes it difficult to enforce the law against criminals in the online gaming realm. To overcome this problem, collaboration between various parties is needed, with an emphasis on increasing the capacity of law enforcement, developing digital forensic technology, improving regulations, and increasing legal awareness among the public.

Ethics and integrity play a crucial role in creating an academic environment free from corrupt practices. As a center of learning, the campus should serve as a model for its students in upholding high moral and ethical standards. This article aims to highlight the importance of ethics and integrity as fundamental pillars in efforts to prevent corruption within the academic setting, such as on campus. Through a qualitative approach, data were collected from interviews with two campus workers—a canteen staff member and a parking attendant—who frequently interact indirectly with students and staff. These interviews explore their perspectives on the importance of being honest, responsible, and disciplined in their daily work. The findings show that even though they are not involved in academic activities, both workers contribute significantly to fostering an anti-corruption culture on campus. The canteen staff emphasized the importance of transparency in setting food prices to maintain students' trust, while the parking attendant stressed the need for discipline and order in managing the parking system to prevent irregularities. This article also examines how simple ethical behaviors, such as honesty in transactions and adherence to rules, can have a substantial impact on creating an integrity-driven campus environment. Therefore, the implementation of ethics and integrity is not solely the responsibility of academics but also of every element of the campus community without exception. In conclusion, strengthening the culture of ethics and integrity across all aspects of campus life is an essential part of a sustainable strategy to prevent corruption.

This study aims to analyze the implementation of the Interpretation of Financial Accounting Standards (ISAK) 35 in the preparation of financial statements at the People's Coalition for Fisheries Justice (KIARA) NGO and to evaluate the effectiveness of the SANGO Professional accounting software. This research is motivated by the need to enhance transparency and accountability in the financial management of NGOs in accordance with applicable accounting standards. The research method used is descriptive qualitative, with primary data obtained through interviews and participatory observation. Secondary data were taken from KIARA's 2023 financial statements. The results show that KIARA has successfully implemented ISAK 35 in the preparation of its financial statements since 2022. The use of SANGO Professional has helped KIARA in recording financial transactions in a more structured and systematic manner. Additionally, this software facilitates the management of complex financial data, thereby minimizing recording errors. The conclusion of this study is that the implementation of ISAK 35 has improved the accuracy and transparency of KIARA's financial statements. SANGO Professional is effective in supporting financial management, but there is a need for feature enhancements to better support the optimal implementation of ISAK 35.

The State, as the supreme authority over land, water, and outer space, including the natural resources within, holds the highest level of power as an entity representing the entire population. This authority includes the regulation, utilization, use, and maintenance of these resources, as well as defining the legal relationships between individuals and these resources. The primary goal of this authority is to achieve the greatest welfare for the people and to promote justice, well-being, and freedom within a society based on the principles of an independent, sovereign, just, and prosperous Indonesian legal state. In the context of Indonesian agrarian law, land is considered a part of the earth's surface and is governed by Law No. 5 of 1960 on Basic Agrarian Principles (UUPA). Land rights, such as Ownership Rights and Building Use Rights (HGB), play a crucial role in land management and use, including as collateral for credit. Mortgage Rights, regulated by Law No. 4 of 1996, provide security over land and related objects, with the right holder entitled to sell the property through public auction if the debtor fails to meet their obligations. The importance of land registration and ownership rights is regulated by Government Regulation No. 24 of 1997, which ensures legal certainty for land and property owners. Creditors, including banks, play a critical role in the economy by providing credit facilities, where collateral on land and buildings is a key aspect to ensure the security of repayment and the legal validity of transactions. The classification of creditors as separatis, preferen, and konkuren facilitates the execution of mortgage rights in the event of contract breaches, thereby providing the necessary legal protection for lenders.

This study aims to analyze the role of fintech as a mediator in the influence of economic literacy on impulsive buying behavior among consumers. Economic literacy is considered an important factor that can influence consumer purchasing behavior, especially in making wise financial decisions. However, technological advances in the financial sector, especially fintech, have also played a role in facilitating impulse buying behavior through the ease of digital transactions and quick access to financial services. This study uses a quantitative approach with a survey method involving 250 respondents. The data was analyzed using a path analysis model to evaluate the direct influence of economic literacy on impulse buying, as well as the mediation role played by fintech. The results show that economic literacy has a negative influence on impulsive buying behavior, but fintech plays a significant role as a mediator that strengthens impulse buying tendencies, even though individuals have good economic literacy. These findings have implications for the development of financial literacy policies and fintech regulations to reduce the risk of consumptive behavior in the digital era.

MSMEs are productive businesses that stand alone, which are carried out by individuals who meet the criteria for MSMEs as stipulated in Law Number 20 Article 1 of 2008. Nabila shop sells daily necessities. To run the business, financial management must be done well, and the purpose of this study is to find out the financial management practices of Nabila shop. Qualitative descriptive methodology was used in this study. Three data collection methods were used: documents, interviews, and observations. This research found that Nabila shop has an automated accounting system that only tracks sales transactions. It does not have a liability account on the balance sheet and income statement, and does not provide notes to the financial statements. the researcher recommends that using the accounting application that is already available in the store properly and correctly, doing complete recording and bookkeeping and having detailed and accurate financial reports. And the owner and staff Nabila shop should attend training on the application of SAK EMKM as a whole at the Tegal Regional Cooperative, MSME and Industry Office so that they can fully implement the three components of SAK EMKM and can also explore learning information on the internet. .

This study aims to optimize marketing strategies through RFM (Recency, Frequency, Monetary) analysis on a retail transaction dataset obtained from Kaggle. The dataset contains 64,682 transactions from 5,242 SKUs involving 22,625 customers over one year. Data cleaning and RFM analysis were conducted to segment customers based on recency, frequency, and monetary values. The findings reveal that customers were segmented into groups such as Champions, Loyal Customers, and At Risk. These segments provide valuable insights for developing targeted marketing strategies, such as loyalty programs for high-value customers and retention campaigns for at-risk customers. The study demonstrates that RFM analysis is effective in identifying valuable customer segments and optimizing marketing efforts based on customer behavior. This approach can increase customer retention and improve the return on investment (ROI) in marketing campaigns.

This research aims to analyze consumer protection in e-commerce in Indonesia, focusing on the obstacles in implementing consumer protection regulations in e-commerce in Indonesia. It also aims to analyze and evaluate the challenges related to compliance and oversight in the application of consumer protection regulations. In the digital era, e-commerce transactions have rapidly evolved, but this has also led to various consumer protection issues, such as fraud and a lack of transparency. For that reason, appropriate regulations are needed to protect consumers. This research employs a normative-descriptive research method, utilizing both the statute approach and the conceptual approach. The author uses the statute approach to analyze the applicable laws related to e-commerce and consumer protection, while the conceptual approach is used to explore the ideal concept of consumer protection in the context of digital transactions. The research results indicate that although regulations related to e-commerce are in place, the main challenge lies in the less-than-optimal implementation and oversight. Obstacles such as a lack of human resources and monitoring technology, as well as the complexity of cross-border jurisdictions, are factors that complicate effective consumer protection. Therefore, there is a need for efforts to improve legal infrastructure and stricter oversight to ensure that consumer rights are protected within the e-commerce ecosystem in Indonesia.

This service aims to assist Micro, Small and Medium Enterprises (MSME) traders in increasing sales and managing their finances through the introduction of financial technology (fintech) and the utilization of the Facebook Marketplace e-commerce platform. This service was carried out in response to the challenges faced by MSMEs in the digital era, especially in the aspects of increasing sales and efficiency of financial management. This service activity involves direct training and assistance to MSME players in Wanayasa District, Banjarnegara Regency. The stages of training activities include 1) survey 2) training and mentoring 3) results and evaluation. This training activity is an introduction to the basics of fintech, how to access and utilize fintech services for financial management, as well as marketing and sales strategies through Facebook Marketplace. The results of this activity show an increase in the ability of MSME traders to use fintech to better manage their finances, including in terms of transaction recording, cash flow management, and access to digital financial services. In addition, the merchants also succeeded in increasing the visibility and sales of their products through Facebook Marketplace.Thus, the introduction of fintech and the utilization of Facebook Marketplace are proven to support the optimization of sales and financial management of MSMEs.

The implementation of MYOB Accounting at the Blue Campus Prosperous Employee Cooperative is a strategic step to increase efficiency and accuracy in financial management. Previously, this cooperative used a manual system which was prone to errors and took time in the process of recording transactions. By switching to MYOB Accounting, cooperatives can automate various financial processes, from recording daily transactions to monthly financial reports. This implementation not only speeds up the administrative process, but also increases the transparency and accountability of financial reports. As a result, the Biru Sejahtera Campus Employee Cooperative has experienced an increase in data-based decision making, as well as making it easier for members to access financial information. It is hoped that the implementation of this software-based accounting system can become a model for other cooperatives in improving financial management professionally and efficiently.

The primary objective of training is allowing MSMEs to gain advantages from technology through providing businesses access to QR code viewers for electronic payment transactions. Personal guidance is provided in the Kalibata Canteen. The training program has been set for April 21, 2024, Sunday. MSMEs whose have not yet utilized digital payment media are the target audience for this training program. a review of what was discovered and the discussion before it, MSMEs who view technology as an instrument of expediting transactions need this training. MSMEs ought to comprehend the significance that digitization is to prospering in a disruptive society and ensuring business sustainability in the face of increased rivalry. Offering a supplementary payment option, such as scanning QRIS, is one way MSMEs utilize technology. Through implementation of technology, MSMEs may lead the way. In order encouraging MSMEs to be more widely accepted and for consumers to prefer shopping at MSMEs, both of these factors are improving.

Limited understanding of the preparation of financial reports is something that is often experienced by MSMEs that have just been established. This Community Service Activity aims to support MSME players, nameli MSMEs in the Mertosanan Kulon, Potorono, Banguntapan Bantul areas where the majority of the population is snack entrepreneurs to increase income by sharing knowlage through assistance related to recording financial transactions and preparing financial reports related to online marketing. From this assistance, it is hoped that it can help MSME actors to compete in the market. The methods used in this service are: 1) Socialization and Coordination. 2) Data Collection. 3) Implementation of Mentoring. 4) Implementation of Training. The result of the service carried out show that the service that has been carried out has increased their skills in developing businesses for MSME actors. 

This community service program is carried out with the aim of providing education for MSME players regarding the importance of recording and preparing financial reports in a simple way, in this case, for CV MSMEs. Mysneaker Retail Indo. This program is a discussion-based socialization program which aims to make the material presented easy to understand and understand and can help answer the problems faced by CV. Mysneaker Retail Indo in recording transactions and financial reports for their business. The results of this program show that CV. Mysneaker Retail Indo is interested in overhauling their financial report recording in the manner proposed by the author. According to them, by recording the financial reports submitted by the author, they can be used to read the business situation easily. This shows that this program is useful for increasing insight for MSME players in recording and preparing financial reports for their business.

Migration and remittances have long been recognized as critical components of rural development and poverty alleviation, particularly in developing countries. This study explores the impact of migration flows and remittance patterns on local economies, focusing on their role in poverty reduction, community resilience, and sustainable rural development. Migration, particularly rural-to-urban and international migration, brings significant financial flows in the form of remittances, which improve household welfare by supporting basic needs such as food, education, and healthcare. Moreover, these remittances often stimulate local investment, particularly in agriculture and small businesses, contributing to economic diversification in rural areas. However, the effectiveness of these financial transfers varies regionally, with some areas experiencing greater benefits than others due to differences in infrastructure, financial services, and migration policies. While remittances contribute to poverty reduction and socio-economic stability, they are often underutilized for long-term investments due to their primary use for consumption rather than productive projects. Government assistance programs, on the other hand, focus on structural poverty alleviation but often face challenges in terms of reach, effectiveness, and sustainability in rural areas. This study concludes with policy recommendations aimed at maximizing the impact of remittances, including reducing transaction costs, encouraging investment, and improving financial inclusion in rural communities. Additionally, it suggests further research into the role of migration policies in facilitating remittances and enhancing their developmental impact. The findings underscore the importance of integrating migration and remittance-focused strategies into national rural development plans to foster sustainable economic growth and reduce rural poverty.

The phenomenon of hoaxes in the digital era has become a serious threat to social stability, democracy, and national security. Although the government has implemented various regulations, such as the Electronic Information and Transactions Law (UU ITE), the spread of hoaxes is still difficult to control. This article analyzes the development of legal awareness in overcoming hoaxes in Indonesia from a criminological perspective. With a literature study approach, this study highlights the weak legal awareness of the community as the main factor in the spread of hoaxes. Empirical studies show that political hoaxes dominate, with 55.5% of the total hoaxes identified in 2023, while 65% of hoaxes spread through closed WhatsApp groups. Criminological analysis uses several theories, such as the Theory of Crime Routines, Anomie Theory, and Differential Association Theory, which explain how weak social control and low legal culture make it easier for individuals to be involved in the spread of hoaxes. The results of this study recommend strategies to increase legal awareness through the integration of digital literacy in education, collaboration between the government and digital platforms, and strengthening policy-based regulations such as the NetzDG Law in Germany. With a systematic and data-based approach, it is hoped that public legal awareness will increase, so that it can reduce the spread of hoaxes and create a healthier and more responsible digital environment.    

This research aims to explain the influence of discount prices on the intention to purchase ZARA store products in Denpasar City, the influence of self-esteem on the intention to purchase ZARA stores in Denpasar City, the role of self-esteem in moderating the role of discount prices on purchase intentions. This research was conducted in Denpasar City with a sample of 160 respondents who knew about the ZARA brand but had never made a purchase or transaction with a minimum of high school/equivalent education. The data analysis techniques used in this research are descriptive analysis, classical assumption testing and inferential analysis in the form of Moderate Regression Analysis (MRA). The results of this research show that discount prices have a positive and significant effect on the intention to buy products from the ZARA brand, self-esteem has a positive and significant effect on the intention to buy products from the ZARA brand, the interaction of discount prices and self-esteem has a positive and significant effect on the intention to buy ZARA brand products. The theoretical implications of this research can strengthen the relationship with previous research which investigated the relationship between discount prices and self-esteem on purchase intentions. In addition, it was found that self-esteem plays a moderator role that strengthens the influence of discount prices on purchase intentions. Positive and significant practical implications, especially for the ZARA brand. It is hoped that this research will be able to provide additional references regarding achieving profits and increasing sales of products from the ZARA brand, so that it can increase consumers' purchasing intentions to buy and use products from the ZARA brand.