Publication Search

This study examines the payment practices for haircut services at the Ma’had Al-Zaytun Barbershop through the lens of al-maslahah theory. Employing a qualitative field‐research design, data were collected via observation, in-depth interviews, and documentation analysis. Findings reveal a centralized payment system handled at the Al-Zaytun Store, accommodating both cash and cashless transactions. Cashless payments are processed by deducting students’ savings or via mobile banking for the general clientele. Classified as ḥājiyyah maslahah, this system facilitates financial record-keeping and offers flexible payment options. It also attains the ḍarūriyyah level by preventing losses and safeguarding the barbershop’s assets. The provision of receipts and precise financial reporting embodies the principles of justice, clarity, honesty, and social welfare. Nevertheless, the absence of a written policy on receipt validity may generate misunderstandings and weaken these principles. Overall, the payment practice aligns with the objectives of maqāṣid al-sharīʿah, particularly the protection of wealth (ḥifẓ al-māl).

This study aims to determine the effect of financial literacy and lifestyle on digital payments with the use of financial technology as an intervening variable for Jambi University digital business students Class of 2021 - 2024. This study uses a quantitative approach with a random sampling method. The population in this study, namely Jambi University digital business students in the 2021-2024 batch of 174 students and the sample of this study amounted to 64 students. The data collection technique used a questionnaire. The data analysis method in this study used Patrial Least Square and was processed using smartPLS 4.0 software. The results of this study found that: 1) Financial literacy has a positive and significant effect on digital payments. 2) Lifestyle has a positive and insignificant effect on digital payments. 3) Financial Literacy has a positive and significant effect on the use of financial technology. 4) Lifestyle has a positive and significant effect on the use of financial technology. 5) the use of financial technology has a positive effect on digital payments. 6) Financial Literacy has a positive and significant effect on digital payments with the use of financial technology as an intervening variable. 7) Lifestyle has a positive and insignificant effect on digital payments with the use of financial technology as an intervening variable.

Copyright of songs or music has proven to be able to open up almost limitless financial opportunities. It is difficult to determine how much a song is used for commercial purposes by parties other than the original creator. A major challenge in the music industry is the fair and transparent distribution of copyright royalties for songs. To address this issue, it is important to explore international best practices and case studies that reveal successful royalty distribution models and technology-based solutions for accurate tracking and payment. Important aspects of a fair and transparent royalty distribution model include transparency in revenue sharing, fair allocation based on popularity and usage of songs, and simplification of the royalty collection process through technology. The research method used is normative legal research. This research is prescriptive and applied. The method of collecting legal materials is by means of literature study and the legal materials used are primary legal materials and secondary legal materials. This study evaluates the effectiveness of the implementation of Law Number 28 of 2014 concerning Copyright and Government Regulation Number 56 of 2021. This study also identifies the legal, technical, and social challenges faced in protecting the rights of songwriters and ensuring fair royalty payments.

Penelitian ini bertujuan untuk menganalisis pengaruh persepsi kemudahan, persepsi keamanan, dan kualitas pelayanan samsat online terhadap kepatuhan pembayaran pajak kendaraan bermotor di UPPD Kota Semarang III. Metodologi yang di gunakan dalam penelitian ini adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner kepada masyarakat pengguna layanan samsat online. Hasil penelitian ini menunjukkan bahwa persepsi kemudahan dan persepsi keamanan memiliki pengaruh positif yang signifikan terhadap kepatuhan pembayaran pajak. Selain itu, kualitas pelayanan samsat online juga berpengaruh signifikan dalam meningkatkan kepatuhan wajib pajak. Hasil penelitian ini memberikan kontribusi yang berarti bagi pengembangan sistem pelayanan pajak yang lebih baik melalui platform digital. Selain itu, penelitian ini juga memberikan masukan bagi kebijakan pemerintah dalam rangka meningkatkan tingkat kepatuhan pajak masyarakat.

This research aims to evaluate the level of orderliness of students in the implementation of tuition fee registration payments at the St. Fransiskus Assisi Catholic Pastoral College (STPKat) in the 2023/2024 Academic Year. Student orderliness in fulfilling registration payment obligations is an important factor that has an impact on the smoothness of the academic administration process and the operational sustainability of educational institutions. The research method used is descriptive quantitative, with data collection through observation, interviews and analysis of payment documents. The results of the research show the level of student compliance in carrying out tuition registration payments, the factors that influence late payments, as well as the institution's efforts to improve student order. It is hoped that this study can be a reference for the management of STPKat St. Fransiskus Assisi in formulating more effective policies and strategies to increase student discipline in paying tuition registration fees.

This study aims to find out and test the influence of PDAM service quality, PDAM tariff and PDAM payment place on PDAM payment receipts. This research was conducted with a quantitative approach. The type of data in the form is primary data with questionnaires. The study population is PDAM customers in Brebes Regency.  The determination of the number of samples in this study with the Slovin formula obtained 98 responses. The respondents' answer data was tested with validity and reliability tests. It is then tested with a classical assumption test. The data analysis technique was carried out by multiple regression test The results of the study showed that the quality of PDAM services partially affected the receipt of PDAM payments obtained a sig value = 0.000 < 0.05. Partially, the PDAM tariff affects the receipt of PDAM payments, obtaining a sig value = 0.000 < 0.05. Partially, the place where PDAM payments affect the receipt of PDAM payments obtained a sig value = 0.001 < 0.05. Simultaneously, the quality of PDAM services, PDAM tariffs and PDAM payment places affect PDAM payment receipts.

Pada era modern yang ditandai oleh dinamika ekonomi yang terus berkembang dan tantangan keuangan yang semakin kompleks, pengambilan keputusan mengenai kelayakan penerima pinjaman kredit menjadi sangat krusial. Untuk mengatasi kompleksitas ini, pen-erapan Metode Multi-Attribute Utility Theory (MAUT) dan Rank Order Centroid (ROC)  dalam Sistem Pendukung Keputusan dianggap sebagai langkah strategis. MAUT adalah metode perbandingan kuantitatif yang menggabungkan pengukuran biaya risiko dan keuntungan yang berbeda, mengubah berbagai kepentingan menjadi nilai numerik dalam skala 0-1, di mana 0 merepresentasikan nilai terburuk dan 1 nilai terbaik, sedangkan ROC membantu menentukan bobot kriteria secara efisien berdasarkan prioritas. Penelitian ini bertujuan untuk mendiskusikan konsep dasar MAUT dan ROC serta integrasinya dalam mengevaluasi kelayakan penerima pinjaman kredit. Penelitian ini fokus pada kredit sebagai pinjaman dengan perjanjian pembayaran antara peminjam dan pemberi pinjaman. MAUT dan ROC diaplikasikan untuk menilai kelayakan nasabah peminjaman kredit FIF Group dengan melibatkan 8 alternatif dan 5 kriteria. Hasil perhitungan menunjukkan bahwa Teguh Syahputra dengan alternatif A2 mendapatkan nilai tertinggi 0.875, sehingga direkomendasikan sebagai nasabah yang layak menerima Kredit Pinjaman dari perusahaan Finance.

The forecasting of advertisement tax payments at the Medan City Revenue Agency aims to support planning and decision-making regarding advertisement tax revenue from 2021 to 2023, covering the period from January to December. In this process, historical data on advertisement tax payments is analyzed to determine the most suitable ARIMA model by considering the Autoregressive (AR), Differencing (I), and Moving Average (MA) parameters. The research indicates that the ARIMA model can provide accurate predictions of advertisement tax payment trends, thereby serving as a tool to enhance the effectiveness of local tax management. For the period from January to October 2024, it is estimated that 1,141 individuals will make advertisement tax payments, with the lowest forecasted number occurring in January 2024 at 1,128 individuals.

This article discusses the transformation of international payments that continues to develop along with technological advances and increasing needs for efficiency, speed, and security in conducting cross-border transactions. This development is marked by the innovation of international payments with the existence of CBDC (Central Bank Digital Currency) and its integration with fintech, as a digital currency issued by the Central Bank. In this study, the research method used is a qualitative descriptive method. Where data can be obtained through informal group discussions, literature studies, and from various sources of information related to the transformation of international payments, CBDC, and the fintech ecosystem. The results of the study show that there has been a transformation of international payments that started from manual or cash transactions, until now it can carry out digital payment transactions using CBDC payment innovations. However, there are challenges or risks in using CBDC, namely related to data security and privacy, new financial technology regulations, changes in consumer behavior, and financial stability risks. This article is expected to provide insight for industry players to be able to utilize the potential of CBDC and fintech in building a more modern and sustainable international financial system.

Along with the advancement of time, technology in the era of globalization demands that humans work more professionally, and it is required in various fields or public institutions and organizations that use computers to support operational activities and internet networks across different levels of society. SMP Negeri 4 Mauliru is one of the Junior High Schools located in Mauliru Village, Kambera District, East Sumba Regency, East Nusa Tenggara Province. This school has a mission to improve the quality of education and always strives to provide quality guidance to its students. The payment of the Committee Fund is an agreement among the parents or guardians of students to support the school's needs that are not covered by the BOS (School Operational Assistance) funds. One of the school's operational activities that is essential for supporting the Committee Fund payment system still uses a conventional system, particularly in the preparation and payment of the committee fund, where a ledger book is still used for recording payments. This results in a long process and frequent errors in ledger book entries. The Committee Fund is a recurring payment that students must pay to the school once a month. The purpose of this research is to create a Web-Based Committee Fund Payment Information System at SMP Negeri 4 Mauliru to facilitate the school treasurer in recording committee fund payments in the ledger book. This research uses the waterfall development method. Waterfall is the most commonly used software development model. Several stages in the waterfall model include: Analysis, Design, Implementation, Testing, and Maintenance. Based on the results obtained, the average value of 70% falls within the "acceptable" range with a grade scale of "C" and adjective ratings in the "OK" category. Thus, the developed payment information system is suitable for simplifying the committee payment process for students.

Taxes are levied based on legal norms to cover the costs of producing collective goods and services to achieve general welfare and to increase the development of a country. One source of tax funds comes from Land and Building Tax. Refusal to pay, evasion, or resistance to taxes is generally a violation of the law. Taxes are one source of government funds for development, both central government and regional government. If a person has fulfilled the subjective and objective requirements, then he is obliged to pay tax. However, the problem often faced by the government is the lack of taxpayer awareness of their obligation to pay taxes. In this community service, the Indocakti Malang College of Economics team carried out assistance activities regarding reducing land and building tax payments for residents of RT 10 RW 05 whose land and buildings are still leased.

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.

Continuous improvements in infrastructure, security measures, and user education can help address these weaknesses and improve the overall effectiveness of QRIS as a digital payment solution. Some of the roles of using QRIS in the millennial generation are convenience. QRIS makes it easy for millennials to make digital payments without the need to carry cash or credit/debit cards. They can simply use their mobile phones to scan the QR code and complete the payment transaction. QRIS transactions are processed in real-time, meaning payments can be completed almost instantly. Many digital payment platforms that support QRIS offer promotions and discounts to users who make payments using their platform. This is especially attractive to millennials who are always looking for ways to save money.

The working capital of construction work contractors is very influential in expediting the implementation of construction work and being able to meet work time scheduling targets. To gain profits, contractors must be able to manage existing resources. This research aims to determine working capital needs, profits and effectiveness. This type of research uses descriptive qualitative. Research data sources were obtained from secondary data and primary data. Data collection was obtained from library observations, interviews, observations and document studies. The data analysis used is based on the MC (Montly Certificate), Termin (Termyn Payment) and Final (Turnkey Payment) payment systems with several policy options, namely Source of contractor capital, Down payment, and Bank loan. The results of the analysis obtained are, Working capital requirements based on MC with Contractor Capital Resources IDR 3,000,000,000 and profit IDR 2,245,689,086, Down Payment IDR 2,963,637,000 and profit IDR 2,245,689,086, Bank Loan IDR 5,400,000,000 and profit IDR 2,072,889,086. Working capital requirements based on Terms with Contractor Capital Source IDR 3,000,000,000 and profit IDR 2,245,689,086, Down Payment IDR 2,963,637,000 and profit IDR 2,245,689,086, Bank Loan IDR 2,800,000,000 and profit IDR 2,156,089,086 .  Working capital requirements based on End with Contractor Capital Source IDR 3,000,000,000 + Loan IDR 3,600,000,000 and profit IDR 2,130,489,086, Bank Loan IDR 6,550,000,000 and profit IDR 2,036,089,086.  The highest percentage of capital effectiveness and profits is the Termin payment system with the bank loan option, 77%.

This study aims to analyze public perceptions of the quality of motor vehicle tax payment services at SAMSAT Serang Regency. This research uses a quantitative approach with a survey method, where data is collected through a questionnaire in the form of a Likert scale. The research method used is descriptive statistical test, linear regression test and correlative test. distributed to taxpayers who have used services at SAMSAT. The results showed that public perceptions of service quality at Samsat Serang Regency were in the good enough category. This study recommends improving service quality through officer training, simplifying administrative procedures, and optimizing physical facilities at service locations. With these improvements, it is expected that taxpayer satisfaction and compliance in Serang Regency can increase sustainably.

In the modern era marked by technological advances, the use of smartphones has become an important part of everyday life. This technological advancement encourages people to continue to update the way they carry out their daily activities. Smartphones make various activities easier, including long-distance communication which now feels closer thanks to sophisticated technology. This sophistication is enjoyed by various groups regardless of age or profession. The digital payment system has experienced rapid development, providing significant convenience for its users. This technology plays a strategic role in encouraging the revitalization of MSMEs by offering fast, safe, and efficient transaction solutions. In the context of developing MSME digitalization, the digital payment system not only makes it easier for business actors to manage transactions but also increases consumer convenience in shopping. With proper implementation, digital payments support the operational efficiency of MSMEs, expand market access, and accelerate the adoption of the digital ecosystem. Based on research results, the use of digital payment systems has been proven to contribute positively to the transformation of MSMEs, helping them become more competitive and able to adapt amidst changes in the increasingly digital economic landscape. This emphasizes the importance of adopting digital payment technology as an integral part of the MSME revitalization strategy. This study aims to analyze the positive impact of the use of technology, especially in online marketing, digital payment systems on the revitalization of MSMEs.

The cross – border fintech payment industry faces many cybersecurity issues, including the possibility of data theft, fraud and low efficiency due to reliance on conventional intermediaries. Based on decentralized and cryptgrahpic system, blockchain technology can improve the security and efficiency of cross – border payments. The purpose of this study is to see how the implementation of blockchain affects the transparency, speed and cost of transactions. Using literature studies and case analysis, it was found that blockhain technology can reduce the risk of fraud by making institutions transparent and immutable. In addition, it allows for automated payments through smart contracats, scalability, regulation and technology adoption are some of the challenges that still hinder its implementation. The results of the study show that blockchain is an innovation strategy that has the potential to transform payments across the fintech sector, but it requires synergy between technology, policy and industry players for optimal implementation.  

In Indonesia, many people own motorized vehicles but the tax distribution is still low. This shows that people are not obedient in making taxpayer payments. This research was conducted to find out and analyze how the compliance of taxpayers in Rumbai Subdistrict in increasing motor vehicle tax revenue. The research method used is a descriptive qualitative approach. However, there are still challenges in terms of socialization and public awareness of motor vehicle tax payments. Therefore, further efforts are needed in improving technological infrastructure and educational campaigns so that taxpayers can be more optimal in supporting effective and efficient public services. Because the higher the level of taxpayer compliance, the higher the local revenue will be obtained.

Community service activities aim to increase understanding and knowledge about digital or non-cash payment systems. This service was carried out at the MSMEs of the "Bu Yani" Grocery Store located in Karanglo, Argomulyo, Sedayu District, Bantul Regency and the MSMEs of the "Bu Ratmi" Grocery Store located in Balong, Kaligintung, Temon District, Kulon Progo Regency. The stages used in service activities are 1. Observation, 2. Presentation, 3. Training and Mentoring, 4. Evaluation. The result of this service activity is that MSME actors already understand QRIS and its benefits as an effective means of payment transactions, and the two grocery store MSMEs already have a new payment instrument with non-cash payments.

Currently we have entered the era of digitalization or what is called the modern era. Technology is developing rapidly, especially in the field of online buying and selling that It makes it easier to access all the necessities of life. In Indonesia, there are many online sales and purchase applications, one of which is the Shopee application which provides various kinds of life needs ranging from food, clothes, household appliances and even tertiary needs (cars, motorcycles, and so on). Where shopee also provides various ways to pay, from on-site payment (COD system) when the goods are in the hands of the buyer, bank transfers, shopeepay transfers and even provides spaylater payments where this payment is made without having to pay immediately for the goods purchased or also called a credit system which of course is based on the terms and conditions that apply in the spaylater system. This research uses qualitative data, obtained from literature from various sources. The sources used are processed from the analysis of various journals, articles, reports and information related to the review of muamalah fiqh on the case of online purchases with credit system payments offered by Shopee through the "spaylater" feature.