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This research is intended to examine and gain a deep understanding of the different types of legal protections applicable to online game account transactions affected by fraud and scams, both prior to and following the establishment of agreements, by referring to the current laws and regulations in Indonesia. The scope of this legal protection includes preventive measures as well as the reinstatement of consumer rights in transactions impacted by fraud or scams, within the framework of national law. The study aims to clarify the various forms of legal protection available to consumers and the legitimacy of online game account transactions according to Indonesian law. Furthermore, the research explores the processes involved in online game account transactions and the definitions and features of scams and fraud from both civil and criminal legal perspectives. It also integrates various pertinent laws, including the Consumer Protection Law, the Information and Electronic Transactions Law, the Civil Code (KUHPerdata), and the Criminal Code (KUHP), along with recent updates to the newly established Criminal Code.

This study aims to find out what are the forms of modes in the crime of Money Laundering Using Illegal Cryptocurrency Media  as well as Criminal Law policies in an effort to overcome the occurrence of Money Laundering Crimes through  illegal Cryptocurrency  Media. To answer the above problems, this Research Method uses the Normative Law research method which focuses on research on written regulations or legislation or research based on rules or norms that apply in society. The results of the discussion in this study show that, (1)  The mode of operation used by the perpetrators in the crime of money laundering through Cryptocurrency media  is by trading and investment methods along with several other methods. The perpetrators take advantage of the transaction system on cryptocurrencies that are closed or anonymous so that the perpetrators get an opening to launch criminal acts. 2) Even with existing legal regulations, there are still criminal acts, especially TPPU which are carried out through  illegal cryptocurrencies, so it is better for the government to make rules or make legal updates on how to process related to Money Laundering Crimes using cryptocurrencies which include crypto platforms, both legal and illegal.

This community service aims to improve the financial literacy of MSMEs in Krikilan Village, Kalijambe District, Sragen Regency through training in the use of the SIAPIK application from Bank Indonesia. SIAPIK, or the Financial Information Recording Application System, is designed to make it easier for MSMEs to record financial transactions and prepare financial reports in accordance with MSME Financial Accounting Standards. Participants in this activity were MSMEs from Krikilan Village, Kalijambe District, Sragen Regency, totaling 20 people. This activity involved socialization and training using lecture, dialogical, and direct practice methods. The implementation of the training on July 18, 2024 showed positive results, with MSME participants now having a better understanding of the use of the SIAPIK application. This program is expected to improve the technical skills of MSMEs, facilitate access to financing, and improve the quality of their financial reports.

Cryptocurrency users, including those utilizing Bitcoin, Litecoin, Dogecoin, and others, are increasingly prevalent in Indonesia. Since the Rupiah is the only legal currency in Indonesia, cryptocurrencies cannot be used as a means of payment or exchange in financial transactions within the country. However, cryptocurrencies are considered investments when incorporated into commodities, becoming crypto assets that can be used as digital investment assets. This research employs normative legal research to explore legal principles and norms to address legal questions. If someone exchanges assets obtained from criminal activities for crypto assets, thinking they are legitimate, and if the money in these crypto assets is derived from criminal proceeds, such actions constitute money laundering (ML). This process involves purchasing crypto assets with illicit gains, exchanging Rupiah for cryptocurrency, or converting Rupiah into cryptocurrency. While cryptocurrency is recognized as a legal digital commodity for investment purposes in Indonesia, it becomes illegal when misused by individuals seeking to legitimize wealth obtained illegally. Converting illegally acquired wealth into cryptocurrency to deceive the government and make the transaction appear lawful may result in legal consequences

This study aims to determine the presentation of financial statements based on SAK EMKM at Queen Roti Shop. This research was conducted on MSMEs of Queen Roti Shop located on Jl. Piet A Tallo, Liliba, Oebobo District, Kupang City, East Nusa Tenggara. The type of data of this research is quantitative descriptive using qualitative data related to the implementation of SAK EMKM in financial statements. Data collection uses interviews, documentation, and observation. The results of the study provide an overview that (1) the financial statements of the queen Roti store have a transaction of incoming and outgoing money. When compared to SAK EMKM, financial statements are formed based on Income Statements, Financial Position Statements, and Notes on Financial Statements. (2) The Queen Roti Shop has not used the guidelines in accordance with the SAK EMKM, so the researcher prepared a financial report for the Queen Roti Shop in accordance with the SAK EMKM guidelines.

This research aims to find out about the forms of child exploitation that occur in the city of Gorontalo and the application of legal sanctions against perpetrators of child exploitation from the perspective of criminal law and jinayah jurisprudence. This research uses empirical legal research methods which are carried out by collecting data through observation and interviews. The results of this research show that the form of child exploitation that occurs in Gorontalo City is sexual exploitation of children. Sexual exploitation of children is the act of using children for sexual purposes in exchange for cash or other forms between children, buyers of sexual services, intermediaries or agents, and other parties who benefit from transactions involving the child's sexuality. In Law Number 35 of 2014 concerning Amendments to Law Number 23 of 2002 concerning Child Protection, it is explained that what is meant by sexual exploitation is any form of use of a child's sexual organs or other bodily organs to obtain profit, including but not limited to on all prostitution and obscenity activities as well as in positive criminal law, especially in article 296 of the Criminal Code, it is explained that "anyone who connects or facilitates obscene acts by another person with another person, and makes it a livelihood or habit, is threatened with imprisonment for a maximum of one year four months and a maximum fine of one thousand rupiah.” Looking at the contents, this article does not discuss or write words about sexual exploitation, but if you examine the contents of the article, it seems that this article can be categorized as an article that discusses sexual exploitation.

This study aims to explore the application of Sharia economic principles in export and import trade through a qualitative approach. Sharia principles such as the prohibition of riba, gharar, and maysir, as well as fairness and transparency in transactions, are examined in the context of international trade practices. Data were obtained through in-depth interviews with traders, Sharia practitioners, and financial experts. The results show that despite challenges such as riba-free financing and currency fluctuation risks, Sharia-based solutions like salam contracts, murabahah, and wa’ad methods can help overcome these obstacles. This study highlights the potential of Sharia economics in fostering more ethical and sustainable international trade. With the growing global interest in ethical trade, Sharia principles have the potential to play a significant role in the future of international commerce.

PT Rizma Tour & Travel is a company operating in the travel agency sector. The problem in this research is that recording cash receipt and disbursement transactions still uses a manual and semi-computerized system using Microsoft Excel to create cash receipt and disbursement reports. This problem can result in incorrect recording or incorrect input of transactions, resulting in inaccurate cash receipt and disbursement reports.The research method used in this research is qualitative research with a case study approach. This research aims to build a cash receipt and disbursement application for PT Rizma Tour & Travel which is used to assist in recording cash receipt and disbursement transactions.The results of this research are in the form of a web-based application for cash receipts and disbursements that can help PT Rizma Tour & Travel in recording cash receipt and disbursement transactions so that they run effectively and efficiently, including creating cash receipt and disbursement reports.  

With the increasingly rapid development of information technology, people need to do things quickly, effectively and efficiently, especially when carrying out transaction activities. Banking companies are improving services with the introduction of mobile banking. Mobile banking is an innovation from development, science, information technology and communications used by banking companies to facilitate customer transactions and meet needs, which can be accessed by installing an application on the phone. BCA Bank is a private bank that offers digital banking services, one of which is a mobile banking product known as BCA mobile, launched in 2011. By providing banking services via smartphone. BCA bank hopes that customers can enjoy the convenience and speed of BCA Mobile. The aim of this research is to determine the influence of convenience, trust and security on decisions to use mobile banking in Jakarta. The method used in this research is non-probability sampling, namely purposive sampling. The data collection technique was through distributing questionnaires to 100 respondents and processed using SPSS version 25. The analysis method used was multiple linear regression. The results of the hypothesis test show that the variables of ease, trust and security have a significant effect on usage decisions.

The use of e-commerce in the world of trade has had a huge impact on Indonesian society, this is related to very important legal issues. The importance of legal issues in the field of E-commerce, especially in providing legal protection for consumers who carry out buying and selling transactions via the Internet. This development emerged due to offers and acceptance from the public, as evidenced by the emergence of various online stores such as Kaskus, Tokopedia, Bukalapak, Shopee and Lazada. This research aims to find out and analyze legal protection for consumers in online buying and selling transactions (e-commerce) and to find out and analyze legal remedies that can be taken by consumers if there is a default in online buying and selling transactions (e-commerce). The approach method used in this research is a normative juridical approach. The specification of this research is descriptive analysis. The data source used is secondary data, which consists of primary, secondary and tertiary law. The data collection tool is library research. The data analysis technique used is qualitative analysis. The results of this research and discussion are legal protection for e-commerce users by upholding consumer rights in accordance with Law Number 8 of 1999 concerning Consumer Protection articles 19, 20, 21, 24, and 26 and regulations related to the implementation of online buying and selling (e-commerce) and the implementation of consumer protection is also supported by involving several parties such as the government, national consumer protection bodies and non-governmental consumer protection institutions. Legal efforts that can be taken to resolve defaults in Law Number 8 of 1999 concerning Consumer Protection are litigation and non-litigation.

Indonesia's economic and social transformation has been significantly reinforced by the implementation of the Quick Response Code Indonesian Standard (QRIS) through digitalization. This research investigates the impact of the implementation of QRIS on the digitalization of MSMEs in the promotion of religious moderation and the establishment of social harmony. This research discovered that the adoption of QRIS not only enhances transaction efficiency and financial inclusion, but also fortifies social interactions among individuals from a variety of backgrounds, through surveys and direct assistance to 30 MSMEs in Pudakpayunh Village. The findings indicate that QRIS plays a role in the reduction of economic inequality, the enhancement of welfare, and the reinforcement of ethical values in business, all of which contribute to the establishment of a more harmonious and moderate social life. As a result, the implementation of QRIS is not only pertinent in an economic context, but also as a means of enhancing social cohesion and diversity in Indonesia.

The rise of digital-based financial service platforms that help MSMEs as a sales transaction tool has many benefits for MSMEs, one of which is making it easier to prepare financial reports based on EMKM SAK because the digital payment system is able to store sales recaps accurately. The use of financial service platforms is also used by several MSME players in Lakarsanti District, Surabaya. For this reason, the author's aim is to analyze whether the use of digitalization of the payment system affects the preparation of financial reports in MSMEs in Lakarsantri District. Qualitative research with descriptive analysis methods. Also, semi-structural interviews were conducted with MSME business actors in Lakarsantri District. The results of this research are that many MSMEs in Lakarsantri District already use digital payment systems, but there are still many MSMEs that do not prepare financial reports. There are MSMEs that carry out simple financial records manually, only recording income and expenditure information, which is far from following EMKM SAK. And several MSMEs that have used digital payment systems and carried out simple financial records have felt helped by accurate transfers and transaction recaps.

The Department of Industry and Trade (Disperindag) plays a crucial role in advancing the industrial and trade sectors at the local level. However, the implementation of accounting practices in government institutions often faces various significant and complex challenges. This literature study aims to present a comprehensive analysis of the application of accounting practices at the Department of Industry and Trade (Disperindag) by exploring various aspects of the accounting system implemented in the institution. This research employs a literature study method. In general, the accounting system applied at Disperindag has adhered to the applicable government accounting principles, including transaction recording, budget management, and reporting in accordance with established standards. However, there are several practices that need to be updated to align with the latest standards in order to enhance compliance. Although the financial reporting procedures are quite good, there are shortcomings in terms of speed and accuracy that can affect data-driven decisions. Budget management also faces challenges that require adjustments to enhance efficiency and effectiveness; recommendations for improving the accounting system at the Department of Industry and Trade are suggested. The increase in training for accounting staff is considered crucial to ensure they have a better understanding of regulations and best practices. In addition, updates in information technology are expected to accelerate and simplify the financial reporting process. A revision of the reporting and budget management procedures is also necessary to enhance the efficiency and effectiveness of budget utilization. The implementation of these recommendations is expected to improve the quality of the accounting system at the Department of Industry and Trade, enhance transparency and accountability, and support the achievement of the agency's strategic goals more effectively. Thus, financial management at the Department of Industry and Trade can become more optimal and contribute to sustainable economic development.    

Accounting information systems and internal control are two important factors in company operations. These two things are related to each other and influence each other. This research focuses on evaluating the inventory, sales and receivables accounting information system to improve internal control at CV Karunia. This research uses qualitative methods with CV Karunia as the research subject. The data used is primary and secondary data from CV Karunia. Data collection was carried out by means of observation, interviews and documentation. The data obtained is then analyzed and a result is obtained. At CV Karunia, it was found that the implementation of tasks was not in accordance with its responsibilities. It is known that inventory, warehouse and goods receipt are carried out by the same department. Apart from that, the sales and receivables section can be carried out by many people in the company so that unrecorded sales transactions often occur. This occurs due to a lack of standard operational procedures related to clear division of tasks and inadequate evaluation from the company. So it is hoped that companies will create standard operating procedures, clear division of responsibilities, and carry out routine audits.

The purpose of this study is to find out efforts to provide legal protection to consumers who experience losses due to business actors, namely elements that are irresponsible, act recklessly and arbitrarily so that it causes harm to consumers, clearly violates and is not in accordance with applicable laws and regulations. apply and regulations. Law Number 8 of 1999 concerning Consumer Protection (UUPK) which regulates how consumer rights must be fulfilled and the obligations of corporate actors must be carried out in accordance with what has been regulated in it, applies in Indonesia and regulates customers. The perfect example of an online retailer or marketplace that operates honestly, straightforwardly and correctly is PT Grab Toko Indonesia (Grabtoko). As a business actor who has the responsibility to enforce his agreement with customers, Grabtoko does not carry out this commitment properly. It has been determined that Grabtoko is deceiving people who fall for the fake news ads it offers in its advertisements. The fraudulent activities carried out by Grabtoko have fulfilled the fraud requirements stipulated in the UUPK, including default, use of internet-based electronic media in transactions, loss of one party, and incompatibility of trading goods with representatives of the parties. 

This study aims to determine the direct and indirect effect of trust, service quality, price on customer loyalty through customer satisfaction at JNE  Tanjung Pinang Branch. This type of research uses quantitative research methods with primary and secondary data sources. This research was conducted at JNE Tanjung Pinang Branch, Tanjung Pinang, Riau Islands. This research started from March 2023 to August 2023. Based on the results of JNE transaction data for Tanjungpinang City, the population taken is consumers from the corporate and social commerce types who trust the delivery of goods/files from companies or agencies with JNE. The population is 146 from both corporate and social commerce types who have collaborated with JNE Tanjung Pinang. In this study, data collection was carried out using the census method in which the entire population was taken as a sample. By using the census method, this study aims to obtain accurate and representative data from the entire existing population. This step will make it easier for researchers to analyze and describe the characteristics and events that occur in the population, Based on the provisions, the number of samples that meet the criteria from JNE users in the corporate and social community categories is 118 respondents. This research uses Smart-Pls as a data processing tool. The results of the study show that all variables have a direct and indirect effect on variables Z and Y.    

Abstract Bhumi Karya Cooperative is an organization focused on the savings and loan activities of its members. Loans with low interest rates and various types of savings are offered to enhance the welfare of the members. However, challenges in the effectiveness of transaction data management, the conventional handling of savings and loan applications, and financial reports managed using Microsoft Excel are faced by the cooperative. The development of a web-based information system is deemed essential, as this system not only allows members to conduct transactions remotely, such as the previously manual savings and loan applications, but also accelerates the processes of member data entry, transaction recording, report generation, and service provision to members anywhere. Additionally, prospective members can register online, thereby increasing the overall operational efficiency of the cooperative

Indonesia has a large population of internet users, with more than 175 million active internet users in 2021 to 2024. This provides a strong foundation for the development of social media in the country. The increasing use of smartphones in Indonesia also has an impact on the development of social media and online buying and selling (e-commerce). The Indonesian government has issued laws and regulations regarding the use of social media with a focus on online buying and selling and handling infringing content. This research uses normative juridical methods. One of the challenges in buying and selling transactions via social media is security and trust. Because these transactions are often conducted between individuals who do not know each other, it is important to be careful and verify the seller or buyer before making a transaction. Consumer law in Indonesia is regulated by Law Number 8 of 1999 concerning Consumer Protection (Consumer Law). This Consumer Law provides a legal basis and legal protection for consumers in carrying out buying and selling transactions, both conventionally and via social media.  

This study explores the influence of digital payment systems on the growth of small and medium enterprises (SMEs). Utilizing a quantitative approach, the research examines key indicators of SME growth, such as sales, customer base expansion, and transaction efficiency, before and after adopting digital payment systems. Findings reveal a significant positive correlation between digital payment adoption and SME growth metrics, suggesting that digital transformation in payments is instrumental in enhancing financial performance and market reach for SMEs.

In this digital era, MSME players should utilize digital media as a marketing strategy for their products so that consumers become more familiar with the products produced by these MSMEs. This community service activity aims to help Kedai 57 which operates in the food and beverage sector in optimizing digital marketing through social media Instagram and TikTok as well as digital media Google Maps, Google Site and Email Business as marketing tools and QRIS to facilitate transactions at Kedai 57 . This activity is carried out by creating Instagram and TikTok social media accounts, planning and creating content, as well as training in using social media as well as developing digital media Google Maps, Google Site, and Email Business and QRIS. The results of this activity show that there has been an increase in the average daily income generated by Kedai 57. The increase in average daily income can be seen from the average daily income in April 2024 before community service and the average daily income in May and June 2024 when community service is carried out. This community service activity has provided assistance to Kedai 57 in developing its business and provided knowledge and understanding of implementing digitalization for MSMEs in general and digital marketing in particular.