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This study aims to analyze the implementation of mudarabah and murabahah contracts at the Baitut Tamwil Muhammadiyah (BTM) Al-Kautsar Islamic Cooperative in Makassar and to assess their compliance with Islamic principles and the Islamic Financial Accounting Standards (PSAK Syariah). The research employed a qualitative descriptive approach using in-depth interviews, observation, and documentation. The findings reveal that BTM Al-Kautsar has implemented mudarabah and murabahah contracts in accordance with Islamic principles, as evidenced by valid contract agreements, agreed profit-sharing ratios, and manual transaction recording. The mudarabah contract is applied for profit-sharing financing, while murabahah is more dominant due to its lower risk and stable returns. However, the application of PSAK Syariah remains suboptimal due to limited human resources, the absence of a Sharia supervisory board, and minimal digital accounting systems. These findings suggest the need to enhance Sharia literacy, strengthen internal supervision, and modernize accounting systems to support accountable and sustainable Islamic cooperative governance

This study examines the regulation of abuse of circumstances in sales agreements through a comparative study between Indonesian and Dutch civil law. Abuse of circumstances is a legal doctrine that protects the weaker party in contracts where there is an imbalance of power and pressure, resulting in a lack of free will from one party. The research aims to understand the concept and analyze the legal consequences in both legal systems. This normative study employs statutory, conceptual, and analytical approaches through literature review and case law analysis. Findings reveal that in Indonesia, abuse of circumstances is not explicitly regulated in the Civil Code and relies on case law and judicial interpretation, whereas in the Netherlands, it is clearly codified in Article 3:44 of the Nieuw Burgerlijk Wetboek (NBW) providing greater legal certainty. The legal consequence in both countries is the annulment of contracts formed under such circumstances and entitlement to compensation for the harmed party. The primary difference lies in codification and consistency of application. This study recommends that Indonesia adopt explicit regulation similar to the Dutch model to enhance legal protection and fairness in sales transactions.

Global economic uncertainty and exchange rate fluctuations pose significant challenges to monetary stability in Indonesia, particularly in maintaining a controlled inflation rate. This study aims to analyze the transmission mechanism of the rupiah exchange rate to the inflation rate in Indonesia from 2015 to 2024. The method used in this study is library research by collecting, reviewing, and synthesizing data from various scientific literature, official central bank reports, and related journal articles published over the past decade. The research findings indicate that rupiah depreciation has a significant influence on rising inflation through the imported inflation channel, where currency depreciation increases the cost of raw materials for industries dependent on foreign markets. Furthermore, the findings reveal that the effectiveness of this transmission is influenced by public expectations and monetary policy taken by Bank Indonesia through adjustments to the benchmark interest rate. The implications of this study emphasize the importance of synergy between a stable exchange rate policy and controlling the supply of domestic goods to minimize the impact of external shocks on public purchasing power. The government and monetary authorities are advised to continue strengthening foreign exchange reserves and encouraging the use of local currencies in international transactions to reduce dependence on the United States dollar and maintain national price stability.

Digital technology has, in many ways, altered the manner in which businesses function. This transformation touches on aspects like how products are developed, delivered, and sold. It opens up a range of possibilities for business owners to broaden their markets, boost profits, and make better use of online tools. At the same time, however, the digital age introduces certain difficulties. These include increased competition as well as risks related to practices that may conflict with sharia law—for example, charging interest, engaging in transactions with unclear risks, or producing counterfeit goods. The focus of this study is to examine the opportunities and challenges that businesses encounter in today’s digital world, viewed through an Islamic lens. The approach taken involves a review of existing literature, drawing from various sources dealing with digital commerce and Islamic economic principles. The results suggest that digital business ventures hold considerable promise, provided they are conducted with honesty, fairness, and transparency, while avoiding activities disallowed by sharia. This way, entrepreneurs can not only generate income but also develop their enterprises in a way that aligns with ethical and religious values.

The rapid development of communication technology has spurred public demand for smartphones, particularly iPhones, seen as a symbol of prestige and advanced technology. This high demand has been exploited by unscrupulous business actors who distribute parallel import (black market) iPhones that are not officially registered, posing risks to consumers. This study examines the legal protection procedures for consumers, the legal standing of consumers in black market iPhone transactions, and the liability of business actors under Law Number 8 of 1999 concerning Consumer Protection (UUPK). Using a normative legal research method, the study employs statutory and conceptual approaches, analyzing primary, secondary, and tertiary sources. The findings indicate that consumer protection can be achieved through preventive measures such as public education and information transparency, and repressive measures via dispute resolution mechanisms, both in court and through the Consumer Dispute Settlement Agency (BPSK). Consumers' legal rights are acknowledged, though they remain vulnerable due to the purchase of illegal goods. Business actors may be held liable for product liability, including the obligation to provide accurate information and face sanctions. In conclusion, consumer protection in black market iPhone transactions remains insufficient, and stronger enforcement is necessary.

The development of digital technology has significantly transformed consumer purchasing behavior in recent years. Shopping activities that were previously conducted in person have now shifted to e-commerce and social commerce platforms that offer greater convenience, speed, accessibility, and a variety of attractive promotions. Two platforms experiencing rapid growth in Indonesia are Shopee and TikTok Shop, both of which have gained popularity among diverse consumer segments. These platforms not only offer a wide range of products but also provide interactive shopping experiences through features such as promotions, live shopping, consumer reviews, personalized recommendations, and ease of transactions. This situation has led to notable changes in consumers' purchasing decision-making processes and preferences. Factors such as app usability, promotional strategies, consumer trust, social media influence, user engagement, and evolving digital lifestyles are becoming increasingly dominant in determining purchasing decisions. Therefore, this study aims to analyze the key factors influencing consumer purchasing decisions on the Shopee and TikTok Shop platforms in the digital era, as well as to provide deeper insights into consumer behavior in an increasingly digital marketplace.

The advancement of financial technology has resulted in the creation of electronic wallets that serve not only as payment instruments but also as platforms for electronic transactions and digital loan services. This situation engenders a conflict between the implementation and the prevailing regulation, specifically Bank Indonesia Regulation Number 18/40/PBI/2016 regarding Payment Transaction Processing, which raises concerns about legal certainty and user protection, particularly in relation to the delineation of supervisory authority between Bank Indonesia and the Financial Services Authority. This research aims to elucidate the regulation of electronic wallets in terms of legal clarity, legal protection, and oversight by the Financial Services Authority and Bank Indonesia concerning the adoption of electronic wallets. This study employs a normative legal methodology. Data is derived from secondary sources, encompassing primary, secondary, and tertiary legal literature. This study employs both a legislative and a conceptual methodology. The research findings suggest that the regulation of electronic wallets, as per Bank Indonesia Regulation, has not entirely met user requirements. Bank Indonesia Regulation Number 18/40/PBI/2016, on the Implementation of Payment Transaction Processing, does not explicitly address legal certainty and legal protection for users who deposit funds or utilise digital loan services on electronic wallets. This situation establishes a disparity between regulatory implementation and governing rules, which may result in insufficient oversight of electronic wallet operations and a discord of authority between Bank Indonesia and the Financial Services Authority regarding the supervision of financial transactions in Indonesia.

This study aims to describe the level of service optimization in Financial Institution Pension Funds (DPLK) through the management of periodic pension benefit payments, additional benefits, and voluntary contributions using a descriptive-analytical approach. The data were derived from reports of 24 DPLK administrators collected in April 2026. The findings indicate that service optimization is largely determined by the effectiveness of managing periodic pension payments, other pension benefits, and contributions beyond the core program. This issue becomes crucial when viewed from DPLK performance trends over the past five years (2021–2025), where collected funds—comprising contributions and investment returns—were consistently lower than pension benefit payments, with an average ratio of 63%. This imbalance highlights sustainability concerns. The study identifies significant untapped potential, including Rp5.79 trillion annually (36% of total pension benefits) in periodic payments not yet optimized, Rp2.4 trillion for other benefit programs over 10 years, Rp1 trillion for religious-related funds, and Rp1.2 trillion in voluntary contributions from existing participants. To address these gaps, DPLK institutions need to strengthen regular and personalized communication beyond transactional interactions, ensuring participants are more engaged. Integrated services that emphasize transparent benefits, ease of contribution, continuous financial education, and digital accessibility are essential. Ultimately, optimizing DPLK services requires not only system and product improvements but also attention to participant behavior and service quality to enhance retirement well-being.

The rapid growth of the e-commerce sector in Indonesia has significantly increased the use of personal data in digital transactions, which in turn has led to more complex risks of data breaches. This issue reflects a gap between technological advancement and the readiness of adequate data protection systems. This study aims to analyze the implementation of Law Number 27 of 2022 on Personal Data Protection in addressing data breaches on e-commerce platforms and to identify factors influencing its effectiveness. The research employs a normative legal method with a statutory and literature approach. The findings indicate that although the regulation provides a strong legal foundation, its implementation still faces several challenges, including weak supervision, low compliance among business actors, and limited public awareness in protecting personal data. In addition, technical vulnerabilities and human error are identified as the primary causes of data breaches. The implications of this study highlight the importance of strengthening supervision, improving data security standards by e-commerce platforms, and enhancing public education to establish a more effective and sustainable personal data protection system in Indonesia.

The Constitutional Court Decision Number 105/PUU-XXII/2024 has significantly reshaped the legal construction of defamation provisions under the Electronic Information and Transactions Law (EIT Law), particularly by limiting the interpretation of the phrase “other persons” to natural persons (natuurlijk persoon) only. This study aims to analyze the implications of the decision on legal certainty as well as its impact on litigation practices and legal protection for legal entities in Indonesia. This research employs a normative juridical method using statutory and conceptual approaches. The findings indicate that the decision enhances legal certainty by clarifying previously ambiguous norms that often led to the criminalization of freedom of expression. However, the restriction of legal subjects has shifted the legal protection mechanism for legal entities from criminal to civil remedies under Article 1365 of the Civil Code. This shift poses challenges in terms of effectiveness, particularly due to more complex litigation processes and the lack of deterrent effect compared to criminal sanctions. Therefore, a balanced approach is required between protecting freedom of expression and safeguarding institutional reputation, alongside strengthening regulations and public legal awareness to achieve justice, legal certainty, and legal utility.

This research was conducted with the aim of developing an automation system for recording warehouse inventory based on Google Sheets to improve the effectiveness and efficiency of the stocktaking process at the Cresta Management warehouse. This research was based on problems in the semi-manual process that used logbooks and separate files for each group of goods, which caused problems such as data duplication, limited data access, lack of data transparency, and lengthy recapitulation process. This research used the Research and Development method using the ADDIE model (Analyze, Design, Develop, Implement, and Evaluate). Data were collected through observastion, interviews, questionnaires, and documentation. The result of this development is a system consisting of a login page, goods transcation recording, warehouse dashboard, stock reports, stock cards, and PDF report exports. This study also produced evaluation scores regarding the system’s feasibilty: 93,3% from the first media expert, 80% from the second media expert, 73,3% from the material expert, and 91,75% from users through User Acceptance Testing. These evaluation results indicate that the system is feasible for use and implementation in supporting warehouse operations, as it provides real time data updates, improves the efficiency of goods reporting, and enhances warehouse transactions.

The rapid development of information technology requires adaptation across various business sectors, including small and medium enterprises (SMEs). BUMDes Poto Bo’o, located in Wolotopo Village, Ndona Timur District, still manages sales data manually using ledger books. This practice leads to several issues, such as data inaccuracies, lack of automatic inventory updates, and delays in report generation.This study aims to design and implement a basic necessities (sembako) sales information system for the BUMDes. The system development method used is the waterfall model, which consists of requirement analysis, system design, implementation, testing, and maintenance stages. The system is developed using PHP programming language and MySQL database.The main features of the system include product management, customer management, transaction processing, tracking of incoming and outgoing goods, and real-time sales reporting. The results show that the developed information system improves transaction recording accuracy, enhances inventory data accuracy, and accelerates the sales reporting process.Therefore, the system is expected to improve the operational efficiency of BUMDes Poto Bo’o, support financial management transparency, and increase public trust in the performance of the village-owned enterprise.

This study aims to critically analyze the determination of the Tax Base (Dasar Pengenaan Pajak/DPP) in the withholding tax mechanism under Article 23 of the Indonesian Income Tax Law for freight forwarding services at PT MPX Indonesia. The research focuses on evaluating the implementation of the “All-In” billing model, where all operational costs are consolidated into a single gross invoice amount and treated as the taxable base. This approach raises concerns regarding its compliance with applicable tax regulations, particularly in distinguishing between service fees and reimbursable expenses. The study employs a qualitative descriptive method using a case study approach. Data are collected through documentation analysis of transaction records, including invoices and Unified Income Tax withholding receipts. The findings are expected to provide insights into the appropriateness of the applied tax base determination method and its implications for tax compliance and efficiency within the company’s operational practices and financial reporting system.

This study aims to describe the concept of Immersive Commerce based on Augmented Reality (AR) in increasing consumer confidence in E-Commerce transactions and to design a conceptual prototype design framework for an AR E-Commerce system with a clear technical flow. The research method uses a literature study through a comprehensive review of AR-based E-Commerce implementations and needs analysis from the perspective of consumer problems and business opportunities. The main problem identified is consumer hesitation in purchasing products online due to limited visualization that relies solely on product photos, causing fears about differences in shape, size, and quality of goods. The research results produced a conceptual framework that includes an integrated system architecture with a frontend layer (AR visualization engine), backend layer (product database and 3D asset management), and integration layer, as well as a systematic user flow design from the discovery to the decision phase. Based on simulations using literature data, the designed framework has the potential to increase customer engagement by up to 169%, conversion rates by up to 11 times, and reduce product return rates by up to 50%. The benefits of this research include digital dimensions through E-Commerce technology innovation, social dimensions by increasing consumer trust and reducing product fraud, and environmental dimensions through the potential reduction of product returns. This conceptual prototype provides a foundation for digital innovation, social trust building, and environmental sustainability through reduced product returns.

High dependence on the United States Dollar (USD) in international transactions has long been a challenge for economic stability in the Southeast Asian region, especially amidst global exchange rate fluctuations and geopolitical tensions. This study aims to analyze the effectiveness of Local Currency Settlement (LCS) cooperation in supporting intra-ASEAN trade stability. The main focus of this study is how local currency mechanisms can mitigate exchange rate risks and strengthen regional economic integration as part of a de-dollarization strategy. The research method used is descriptive qualitative with a literature review approach, relying on secondary data from central bank reports, ASEAN policy documents, and relevant academic literature. The results show that the implementation of the LCS framework, particularly in countries such as Indonesia, Malaysia, and Thailand, has provided more efficient transaction alternatives by reducing double conversion costs. However, its effectiveness still faces challenges such as low awareness among business actors, limited local currency liquidity compared to the USD, and the need for broader cross-border digital payment system integration. These findings imply the need for strengthened synergy between central banks in the ASEAN region and increased literacy for the private sector so that the economic stability benefits of LCS can be optimally achieved. This strategy not only strengthens monetary sovereignty but also encourages a more resilient ASEAN economic integration against external shocks.

The economy of a country, including Indonesia, is a system that encompasses all production, distribution, and consumption activities occurring within the country. In the economy, problems often arise that can affect the welfare of society. The problem formulation in this study is: How is the regulation and supervision of both internal and external banks carried out to prevent customer personal data leakage in credit agreements? And how is the responsibility of BPR Karya Sari Sedana towards the leakage of customer debtor data? The research method used is empirical legal research. The conclusion in the study is the protection of customer data against personal data leakage by understanding the forms of supervision from both internal and external parties conducted by the banking institution and referring to the OJK regulations that have been established, in order to minimize the recurrence of similar incidents and allow the public to conduct transactions safely without worrying about their personal data. Leaked by irresponsible individuals. The responsibility carried out by the banking sector currently, namely the Financial Services Authority Regulation Number 22 of 2023 concerning Consumer and Community Protection in the Financial Services Sector, also regulates consumer protection in the financial services industry. Forms in policies related to regulations in the banking world ensure that the public does not worry about their personal data.

Along with the rapid growth of digital media, various forms of digital transactions have also developed.1 This development has driven changes in the payment system in Indonesia, one of which is through the implementation of QRIS (Quick Response Code Indonesian Standard). Despite its increasingly widespread use, there are still few studies that systematically examine user perceptions and the effectiveness of QRIS in improving transaction efficiency and strengthening the digital financial system. The purpose of this study is to identify and comprehensively analyze the results of previous studies related to QRIS use through a Systematic Literature Review (SLR) approach. Data were collected from Google Scholar and Garuda using the keywords "QRIS use", "QRIS payment system", and "QRIS transaction tool". The results show that QRIS can improve the efficiency and convenience of digital transactions, both for consumers and businesses, and facilitate the integration of financial services in a single platform. This study also aims to analyze the use of QRIS in public services. Using a descriptive qualitative research method, research data was taken from the results of searches of reliable sources including official websites, academic literature, theses, and national scientific journals relevant to the research topic. Thus, this may indicate that the success of QRIS is influenced by effective socialization, public awareness of transaction security, and equitable access to technology. The implications of this research provide a useful literature map for policy development and further studies in the field of digital finance.

Leadership constitutes a critical determinant of organizational efficiency, yet the relationship between leadership styles and administrative effectiveness remains incompletely understood, particularly across different institutional contexts. This comparative study examines how transformational, transactional, and laissez-faire leadership styles influence administrative efficiency in public and private sector institutions in Indonesia. Using a mixed-methods approach, quantitative data were collected from 428 employees across 28 public institutions and 24 private organizations through validated survey instruments; qualitative data were gathered through 36 semi-structured interviews with organizational leaders and managers. Results reveal significant positive relationships between transformational leadership and administrative efficiency in both sectors (β = 0.54, p < 0.001 for public; β = 0.48, p < 0.001 for private), with transactional leadership showing moderate positive effects (β = 0.32 public; β = 0.38 private) and laissez-faire leadership demonstrating negative relationships (β = −0.28 public; β = −0.24 private). Leadership styles collectively explain 52% of efficiency variance. Mediation analysis reveals that organizational culture (28%), employee engagement (35%), and trust in leadership (22%) partially mediate transformational leadership's effects, together accounting for 62% of total indirect effects. Sector differences emerged qualitatively: transformational leadership leverages public service motivation in public institutions, while transactional leadership's performance accountability resonates more strongly in private organizations. The study contributes theoretical understanding of leadership effectiveness across institutional contexts and provides practical guidance for developing contextually appropriate leadership development programs.

The transformation of public services through information technology has become one of the government’s strategies to improve service quality for the community. The implementation of e-government enables public services to be delivered more effectively, efficiently, transparently, and with easier access. This study aims to analyze the transformation of public services through the implementation of e-government in the KLAMPID New Generation application at the Department of Population and Civil Registration of Surabaya City. The study employs a qualitative approach with a Case Study paradigm. Data were collected through interviews, observations, and documentation involving government officials and the public as service users. The research analysis uses the e-government development stage model proposed by Karen V. Layne and Jungwoo Lee, which includes the stages of presence, interaction, transaction, and transformation. The results indicate that the implementation of the KLAMPID New Generation application has supported the transformation of population administration services in Surabaya City. At the presence stage, the application provides digital information on population administration services. At the interaction stage, the system enables communication between the public and service providers through features such as notifications and service status monitoring. At the transaction stage, the public can submit service requests online by uploading required documents via the application system. Meanwhile, at the transformation stage, the KLAMPID New Generation application has integrated various population administration services into a single digital platform.

The spread of Non-Consensual Intimate Images (NCII) has become one of the most damaging forms of technology-based sexual violence in Indonesia. Komnas Perempuan data consistently shows a year-on-year rise in gender-based online violence reports, while SAFEnet documented hundreds of NCII cases between 2017 and 2023. Before Law Number 12 of 2022 on the Crime of Sexual Violence (TPKS Law) was enacted, Article 27 paragraph (1) of the Electronic Information and Transactions Law (ITE Law) was the only legal basis for handling NCII — a provision that frequently revictimized survivors rather than protecting them. This study examines: (1) how NCII is regulated under the TPKS Law; and (2) the effectiveness of the TPKS Law in addressing NCII cases, analyzed through Lawrence M. Friedman's three-component theory of legal effectiveness: legal substance, legal structure, and legal culture. Normative legal research was applied using statutory, conceptual, and analytical approaches. The study finds that Article 14 of the TPKS Law provides a substantially stronger and more victim-centred legal basis than previous regulations. However, effectiveness is still hampered by inadequate law enforcement capacity, uneven availability of integrated service units (UPTD PPA), low survivor reporting rates linked to persistent stigma, and a pervasive victim-blaming culture. Law reform alone is insufficient; structural and cultural transformation must accompany it.