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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.

The research aimed to Emphasise the significance of the statement of cash flows developed by the International Accounting Standards Committee (IASC) and the International Accounting Standards Board (IASB) and Understand the concept of documented accounting information and Highlighting financial fraud and how to minimize it. The research problem was as follows from the fact that the financial statements, which do not contain the basic characteristics of accounting information, including reliability, will reduce the degree of reliance on them, which affects those lists prepared by financial institutions (banks) operating in Iraq that not taking into account the preparation of the cash flow statement will inevitably reduce the reliability of accounting information, resulting in misleading accounting outputs that will be a door to financial fraud in its various forms. Hence, the main research problem is the following question: Does enhancing the reliability of accounting information according to the preparation of the cash flow statement reduce financial fraud? The research reached many conclusions, the most important of which are International accounting standards can be said to be a written statement issued by an authorized body aimed at unifying and coordinating accounting treatments and policies to reach unified results for a set of financial transactions for ease of comparisons and understanding by the relevant parties. The statement of cash flows works to provide historical changes in financial institutions and others through and for a specific period of time and these flows are either operational, investment or financing for their various activities. The research reached many recommendations, the most important of which are: Emphasis on the different economic units to prepare a statement of cash flows because of the information it provides on historical changes in the different economic units and their quality, whether operational, investment or financing.

Financial conglomerates are considered to have a significant role in a country’s economy. A well-developed financial conglomerate will bring economy’s positive growth. However, when one collapses, systemic risk cannot be avoided to the financial system. The study conducts a comparative analysis of financial conglomerates/financial holding companies policies in six countries: Indonesia, South Korea, Taiwan, Malaysia, Singapore, and Australia. Furthermore, the research examines the literature review method of financial conglomerates criteria, structure, synergy, intragroup transactions, and data protection. In general, the requirements of financial conglomerates within research sample countries align with the Joint Forum. Indonesia is still developing the financial conglomerate’s minimum assets and members. Singapore is more concerned with a portion of assets, capital, liabilities, or income, while Taiwan regulates the total assets and paid-in capital. Malaysia regulates strictly with specific minimum ownership, while Australia focuses more on transaction materiality. The synergy among members of financial conglomerates may improve efficiency—however, the intragroup transactions raise systemic risk. Consumer data protection should be considered when financial conglomerates conduct cross-selling. From this study, policymakers should enhance their policies so that financial conglomerates take more advantage of generating the country’s economy while managing challenges to the financial system’s stability.

A library is a facility or place that provides reading materials. Good book arrangement can help the library in obtaining good reading sources. The arrangement of library service book collections based on borrowing patterns, there is an alignment between user needs and the availability of reading materials available in the library. Analysis of book borrowing patterns provides valuable insights for library staff in determining the books that are most in demand and often needed by users. Data mining is defined as mining data or efforts to dig up valuable and useful information in a very large database. The most important thing in data mining techniques is the rule for finding high frequency patterns between sets of itemsets called Association Rules. The method used in this study is Apriori (Association Rule). This technique is used to find relationships or associations between items or variables in data. Well-known algorithms such as Apriori and Eclat are used to find association rules in transactional data. The purpose of this study is to find out library visitor data using the Apriori Algorithm method and to find out the application of data mining for compiling book collections based on borrowing patterns. The results of this study are the multiplication of support and confidence, choose the one with the largest multiplication result. The largest result of the multiplication of these multiplications is the rule used when borrowing books. Because the results of the multiplication of the 4 borrowings have the same value, all of them can be used as rules.  

The integration of blockchain technology and cryptocurrency within the framework of Islamic finance has raised significant ethical, legal, and regulatory concerns. Blockchain technology, known for its transparency, decentralization, and immutability, offers a promising solution for enhancing financial inclusion, transparency, and security in financial transactions. However, the use of cryptocurrencies, such as Bitcoin and Ethereum, introduces complexities due to their speculative nature, which may violate Sharia principles like gharar (excessive uncertainty) and riba (usury). This study explores the compatibility of blockchain and cryptocurrency with Sharia law, focusing on the challenges and opportunities that arise in the context of Islamic finance. The study analyzes existing fatwas (Islamic legal opinions), regulatory frameworks, and the application of Sharia principles to emerging financial technologies. It discusses the ethical dimensions of blockchain and cryptocurrency, such as their potential to promote fairness and transparency, while addressing concerns about privacy violations and the risks associated with unregulated trading. Furthermore, the research highlights the lack of standardized global regulations for cryptocurrency and blockchain, which complicates their adoption in Muslim-majority countries. The study also emphasizes the importance of establishing Sharia-compliant governance frameworks and regulatory standards to ensure the ethical use of these technologies. Finally, the study provides recommendations for further research in the intersection of Islamic law, digital finance, and global governance frameworks, focusing on the development of policies that ensure Sharia-compliant digital assets and technologies.

Marketplace system is a means of meeting sellers and buyers online, in this case service providers and car renters. With this information system, renters no longer need to bother looking for the required car that matches the criteria, and service providers are also easier in marketing and expanding their marketing reach. This system was built using the RAD (Rapid Application Development) method of development which allows customers to place orders, select vehicles, eliminating complexity in the traditional process involving visits to rentals. In car rental services there are several problems that need to be resolved. First, there is no web-based information system service that makes it easy for customers to access car rental service company information. Second, conventional services are still fairly slow. Currently, reservations are made in two ways, namely coming to the place or contacting the telephone number on Whatsapp so that prospective tenants have to wait for a response from the rental provider to get information about prices and available cars. Therefore, a car rental information system is needed that specifically serves fleet rental with online booking to display transaction information in the form of car rental and return on the system dashboard to support strategic purposes. This research focuses on building a car rental information system using the PHP programming language with the CodeIgniter framework.  

Pondok Baru Furniture Store located in Makamhaji Kartasura is a business that operates in the field of manufacturing and selling furniture. There are problems in managing sales transaction data, stock of goods, and sales reports which still use manual methods, sometimes resulting in errors in recording. The current purchasing system which requires coming to the shop to see and buy the products being sold is very troublesome. And consumers want to know about the products being sold without having to come to the shop directly. Therefore, researchers created a web-based sales information system to overcome this problem. The method used in system development is the prototype method with data collection through interviews. The result is a web sales information system design that makes it easier for buyers to access products offered anywhere and carry out purchase transactions online. This system design is expected to produce more accurate data in processing sales data and sales reports.

This paper discusses the development of an E-Commerce system for Kraptentik to improve data and transaction management. Originally a wooden accessory craft center, Kraptentik has integrated new materials but faces challenges with outdated, non-computerized data management. A Point of Sales (POS) system was developed by ITENAS Informatics students to address these issues, aiming to enhance efficiency, data security, and business growth. The paper outlines the system’s design, implementation, and outcomes.

Courses are a place for study material that must be studied by students and must be delivered by a lecturer. Courses are an important element in the smallest unit of student learning transactions, which are served by educational institutions to measure their achievement index. The course achievement index is seen based on the value intervals set by the educational institution. Udayana University is one of the educational institutions in Indonesia and is famous in Bali for one of its study programs, namely the mathematics study program which is within the scope of the Faculty of Mathematics and Natural Sciences. The Udayana University Mathematics Study Program has 8 assessment letter scales, namely A, B+, B, C+, C, D+, D, E with the provision that the achievement index for each course is above the letter scale C. One of the purposes of having an achievement index is that it can be used in determine the taking of prerequisite courses for other courses.

The research aimed to analyze how the implementation of the Accounting Information System (AIS) can improve financial efficiency and security at Rindu Lokaria Cafe which currently still manages finances manually. The method used in this research involved qualitative analysis through interviews and direct observation of the financial process at Rindu Lokaria Cafe. This research found that the lack of understanding and implementation of AIS at Rindu Lokaria Cafe led to inaccuracies in recording transactions, difficulties in inventory management, and high risks to financial data security. The results of this research stated that effective AIS implementation as proven to provide several significant benefits, including reduced errors in recording, increased operational efficiency, and better protection of financial data. AIS can hel Rindu Lokaria Cafe improve its financial performance and minimize the risks associated with manual management. This research suggest that Rindi Lokaria Cafe and other MSMEs in Indonesia consider implementing AIS as a strategic step to improve their financial efficiency and security, which will support their business growth and sustainability.

The Influence of the Quality of Decorative Coral (Coral) Products in Increasing Sales at CV Bali Samudra Anugrah. Supervised by Ratnawati and Mauli Kasmi.A very important factor for a company in carrying out purchasing and sales transactions is quality. Quality is one of the attractions or desires of consumers. In developing products, companies have a greater opportunity to gain new customers, of course if the products sold meet expectations. The purpose of this research is to determine the influence, relationship or correlation, magnitude of perception, and significance of the quality of decorative coral (Coral) products on increasing sales at CV Bali Samudra Anugrah. The data collection technique used is a questionnaire. The data analysis technique is quantitative using validity tests, reliability tests, classical assumption tests, simple linear regression analysis and hypothesis testing.      

The research for this thesis is entitled: "Customer Satisfaction Analysis of PT Service Quality. Federal International Finance East Surabaya Branch Using the Servqual Method.” The purpose of this research is to determine the quality of services provided at PT. Federal International Finance East Surabaya Branch towards all customers seen from the 5 dimensions of service and to find out the efforts made to improve service quality at PT. Federal International Finance East Surabaya Branch to retain customers. The analytical tool used in this research uses the Servqual method. From the research results, it is known that the gap for the Physical Evidence dimension has a gap value in the third item of -0.08, namely that employees look neat & professional. The reliability dimension has a gap value in the first, fourth and fifth items, namely if an employee promises to do something within a certain time period, then they actually carry it out at -0.06, employees provide services according to the promised time at -0.46 , and FIFGROUP keeps its data error-free by -0.40. The responsiveness dimension has a gap value in the first and third items, namely that employees will tell customers exactly when service will be provided at -0.04, and employees are always willing to help customers who come at -0.12. The guarantee dimension has a gap value in the second item, namely that customers will feel safe when making transactions of -0.04.