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This Community Service Activity is carried out for MSME Actors in Regency/City in Jambi Province. The preparation of company financial reports is carried out in a certain period. Usually companies make financial reports when their company's accounting period enters the end. This accounting period is determined by each company. Some are done at the end of the year, some are done every few months. Through the Simple Financial Report Preparation Training, it is hoped that it will help MSME partners manage their business financial reports. And will increase Capability, namely improving the Recording of Financial Reports and Transactions manually to be fast and accurate. Hopefully, with this preparation training, you will gain insight, knowledge and understanding of the basics of proper financial management and including how to make a budget.

This research discusses Tokopedia's legal responsibility for each consumer if there is a mismatch between goods in online buying and selling. Even though regulations have been formed regarding the technical implementation of electronic commerce, in fact these regulations still have weaknesses in terms of legal protection because parties in electronic transactions, both sellers and buyers, are often disadvantaged by parties who violate agreements and dispute resolution provided through digital platforms is considered still detrimental to one party. The development of digital platforms has opened the door to economic and creative activities. However, this success also carries the risk of intellectual property infringement. This research will explain the background, provide the legal context, and detail the urgency of this research in the legal context in Indonesia.This research uses empirical research methods, and the approach used is a statutory approach (law) Case approach (Case) which is carried out at the level of horizontal synchronization, which measures the extent of a governing law and case.    

Legal protection for consumers in online buying and selling transactions requires confirmation of responsibility related to online buying and selling practices and problems of default caused by business actors. To what extent is the role of the marketplace and business actors responsible for the default losses experienced by consumers? The type of legal research used is empirical juridical legal research. The data sources used are primary data and secondary data. Data collection techniques include interviews, documentation, observation. The data analysis used is qualitative data analysis. The research results obtained by the author are that (1) Buying and selling practices using B2C (Business to Consumer) and C2C (consumer to consumer) transaction systems. (2) Responsibility for legal protection of consumers as a marketplace is related to defaults or unlawful acts caused by business actors, so the burden of responsibility is borne by the business actor by referring to the contract that the parties agreed to. The legal protection provided is limited to supervision, regulators, facilitators, finding solutions, and making decisions regarding defaults or unlawful acts that occur.    

Electronic Fund Transfer is a fund transfer method that is often used because it saves time and costs. However, along with the development of Information and Communication Technology, this method is becoming increasingly vulnerable to cybercrime due to its implementation using electronic systems. In 2021, Oleksandr Chuiko, Maryna Kahalnytska, and Andrei Turskiy stole electronic information from Bank BRI ATM cards and transferred the data to World Elite ATM cards. This action violated Article 81 of the Transfer of Funds Act and Article 35 of the Electronic Information and Transactions Act. The main charge in this case, Article 81 of the Transfer of Funds Act, has sparked debate due to the defendants use of computer technology regulated by the Electronic Information and Transactions Law.

In every transaction or agreement they observe, notaries are crucial in guaranteeing adherence to sharia rules. It is essential for notaries to comprehend sharia principles in muamalah (business transactions) in order to perform their duties responsibly and in compliance with applicable legal rules. Muamalah based on sharia principles addresses a number of topics, including justice, openness, unity, and adherence to Islamic legal norms. To determine if a transaction or agreement complies with the relevant sharia principles, notaries must comprehend and internalise these principles. This research aims to find out, analyse and explain in depth the role of notaries in making financing agreement deeds based on sharia principles, so that they can contribute to the development of Islamic banking law and notaries in Indonesia, and analyse and explain comprehensively the responsibilities of notaries both civilly, criminally, and administratively for the sharia financing agreement deeds they make, so that they can contribute to the legal protection of the par. This research uses a type of legal research that is Normative as well as Sociological (empirical). The findings revealed that the role of the Notary in the application of Sharia principles in contract deeds at Bank Syariah Indonesia KC Batam is not overly dominant, because the Notary's role is essentially limited to legalising the contract, while the bank determines the contract's content entirely. The notary bears accountability for the Sharia Financing Agreement deed and must read and comprehend its contents. With this reading, the notary can also amend any inaccuracies in the deed's contents. The Notary will refuse to legalise the deed if it violates the law, public order, or decency. The constraints of the absence of Notary competencies that are in accordance with and fulfill sharia provisions, make not all Notaries who are partners of Islamic banks lack understanding of sharia principles.

Cryptocurrency is a blockchain-based technology that is used for all activities so that it has the potential to increase state revenue, especially in terms of taxation. This study aims to determine the implementation of tax policies on Cryptocurrency transactions in Indonesia. This research uses descriptive qualitative methods using secondary and primary data. Secondary data is obtained through journals, books, and tax laws. Based on this research Cryptocurrency can be subject to income tax and value added tax. The results of this study indicate that the implementation of tax policies on crypto asset transactions in Indonesia has referred to the provisions as stated in PMK Number 68 / PMK.03 / 2022. However, there are still some weaknesses in the implementation of this tax policy on crypto asset transactions. In addition, in terms of supervision, it still only adheres to supervision of formal tax obligations. Therefore, supervision of the implementation of tax policies on crypto asset transactions still needs to be improved.    

The advancement of information technology and globalization has transformed shopping behaviors, with social media becoming the primary platform for online shopping. This study aims to analyze the online shopping preferences of residents in Binjai City through social media using clustering methods, specifically the K-Means algorithm. Data were collected via a questionnaire targeting 523 respondents in Binjai City, focusing on variables such as gender, age, and the social media platforms used. Clustering methods are employed to group online shopping data into representative clusters, helping identify community preferences for specific social media platforms for shopping. Matlab is used to process the data and generate relevant insights into online shopping patterns, facilitating decision-making regarding the selection of the most suitable social media platform for transactions.The findings of this study are expected to provide valuable insights for both sellers and buyers in determining the most effective social media platforms for online shopping. Additionally, the results will be useful for residents of Binjai City to understand and choose the social media platforms that best meet their online shopping needs.      

Indonesia as one of the developing countries that Pancasila economic system must utilize new digital technologies to improve its economy, improve its economiy. This research aims to understand the role of e-commerce in improving people’s walfare in the digital era. It explores how the digital economy has impacted the growth of online commerce businesses in Indonesia over the past five years and examines the digital strategies adopted by e-commerce companies to improve  operational efficiency and customer service. Operational efficiency and customer service. The study highlights the contribution of leading platforms such as Shopee and Tokopedia, which are use advanced digital marketing tehcniques, user-friendly interfaces and strong security measures to build trust, and strong security measures to build consumer trust and increase engagement. Financial technology (fintech) also plays an important role in supporting e-commerce by enabling transaction role in supporting e-commerce by enabling secure transactions, efficient transactions, and expanding access to financial services. In summary, the growth of combined internet usage, e-commerce, and fintech in Indonesia highlights the country’s significant strides in developing a dynamic digital economy. The country’s significant strides in developing a vibrant digital economy. These advancement are diving economic growth, enhancing financial inclusion, and transform the shopping experience, thereby improving the overall economic well-being of society as a whole in the digital age    

The existence of e-wallet applications as a new means for conducting various financial transactions has become a common phenomenon among the public, especially students. These digital wallet applications are gradually replacing cash as the primary medium of exchange and offering quicker financial products/services at users' fingertips. Therefore, as agents of change, Generation Z needs to be equipped with financial literacy and self-control to ensure the use of e-wallets does not deviate and remains aligned with their original purpose, which is to facilitate economic activities. This study examines the influence of financial literacy levels on financial behavior moderated by self-control among active students at Universitas Padjadjaran through a questionnaire distributed across 16 faculties, resulting in a final sample of 442 respondents. The data processing technique used in this study is simple regression analysis and MRA (Moderated Regression Analysis), which aims to understand the influence of independent variables on dependent variables and how the moderating variable strengthens this relationship. The results of this study indicate that financial literacy has a positive and significant effect on financial behavior, and self-control as a moderating factor strengthens the relationship between these two variables.

Increasingly advanced technology currently encourages people to make transactions using electronic money (e-money). Currently, more and more Indonesia people are using electronic money, this can be seen from the volume of electronic money transactions which is increasing from year to year. People prefer to make transactions using electronic money because it is easier to transact with traders. This research aims to analyse the variables of interest rates, inflation, money supply, e-money and electronic money transactions in Indonesia. The type of research is quantitative analysis using secondary data from 2011 to 2021 with quarterly annual data take from Bank Indonesia (BI), World Bank and BPS (Central Statistics Agency). The analysis method used is VAR (Vector Autoregressive) and refined with Forecast Error Variance Decomposition (FEVD) analysis. The results of the VAR analysis show that there is a contribution to the variable itself and other variable. From the estimation results, it turns out that there is a reciprocal relationship between one variable and another variable, or in other words, all variable, namely the variable Inflation, JUB, E-Money, Interest Rate and Elecronic Money Transaction contribute to each other. The results of the FEVD analysis show that not all variables contribute to the variable itself.

Digital literacy refers to a person's ability to use, understand, and participate in the digital environment effectively. The development of information technology has changed the scope of the marketing world in recent years. Marketing communication methods that were previously traditional and conventional have now been integrated into the digital world. Digital marketing has become one of the media that is often used by business people because of the new ability of consumers to follow the flow of digitalization, several companies are gradually starting to abandon conventional marketing models and switch to modern marketing.The development of information technology is growing rapidly. Some activities of Micro, Small and Medium Enterprises (MSMEs) utilize information technology to run their business. One of them is the MSME Anak Rantau Iced Tea. Through the community service team, training on digital marketing was carried out as an effort to develop the Iced Tea Children of Rantau MSMEs The results of this activity showed that business actors participated in the training activities carefully. This can be seen from the enthusiasm of the actors in understanding marketing digitalization

In the rapidly growing era of digitalization, significant changes have occurred in consumer behavior, especially with the existence of e-commerce platforms and online marketing innovations. Today's consumers frequently browse for information about fashion products before making a purchase. Goals of the study to examine the impact of product searches on impulsive buys, Together with the relationship's moderating effect of flash sales, as well as sharia business perspective. Purposive sampling is a quantitative research method that is utilized. involving Shopee users in Bandar Lampung City. Data were collected using a Google Form-based questionnaire with a Likert scale. The findings indicated that the chance of making an impulsive purchase increased with the amount of time spent searching.. In addition, flash sales were shown to moderate this relationship, increasing impulse buying tendencies when found during browsing. These findings imply that the management of product browsing and flash sale offers needs to be considered in marketing strategies, taking into account the Shariah perspective to ensure fair and non-wasteful transactions.

MJM is a leading workshop in Malang that focuses on car repairs and is known for its reliable reputation and quality service on Jl. Lake Tondano Raya F5/A26, Sawojajar. These workshops offer a variety of services, from engine to car body repairs, which makes manual transactions difficult and time-consuming due to increased service and cost complexity. This research aims to simplify transaction and operational processes in MJM workshops by developing supporting applications that include recording customer transactions, spare parts stock management, monitoring employee attendance, and mechanic payroll. The information technology provided can improve service quality, optimize operations, strengthen competitiveness, enable a sustainable approach, increase data accuracy, and support more timely decisions. The methodology used is waterfall, which follows a certain flow process starting from requirements analysis, planning, design, software development, testing, to the maintenance stage. The research focus is on the initial development of the system to ensure that the system functions well in the maintenance phase. The Operational Management Information System designed for MJM workshops includes important features such as recording spare parts, purchase and sale transactions for spare parts, service and car wash transactions, stock taking records, management of damaged or lost goods, stock cards, cash flow, and reports. transaction. This system is expected to reduce manual errors, provide better service, and improve overall operational performance.    

In the digital era, the advancement of information technology is crucial for enhancing operational efficiency in retail businesses. This study aims to design and develop a sales and inventory information system with a shelf mapping feature for Toserba Decky, which faces challenges in managing stock and manual transactions. The methodology employed is the Waterfall approach, encompassing requirements analysis, design, implementation, and system testing. Data was collected through direct observation, literature review, and analysis of the store's shelf layout. The findings indicate that the developed system can improve data accuracy, reduce recording errors, and expedite product searching. The implications of this research suggest that an effective information system in managing transactions and inventory can enhance operational efficiency and customer satisfaction. This study recommends regular system updates and technical support to ensure optimal system performance and security.    

Knowing how legal remedies are in the use of social media, social media has become a phenomenal and inseparable need for the Indonesian people. Some of the features possessed by social media include uploading statuses, sharing news pages, chatting, audiovisual communication and other features. Even though all people's behavior on social media platforms has been regulated by law, criminal acts as cybercrime still occur. Cybercrime is an unusual form of crime, in fact this crime can not only harm society, but can cause losses, and the peak can even destroy a country. This information age is often referred to as the digital revolution through technological developments and the development of communication tools. The internet is an information and communication technology that is most often encountered in human activities. The internet is one for surfing in cyberspace without any restrictions, a network that is very easy to access. The Criminal Procedure Code (KUHAP) and the Law on Information and Electronic Transactions (UU ITE), namely Law Number 19 of 2016 Amendments to Law Number 11 of 2008 have been applied to cyber crime.

Semeru Farm is a company operating in the chicken farming sector. The main challenge faced by this company is financial management using manual methods with financial recording and reporting through excel applications. This requires accurate calculations in preparing profit and loss reports. In addition, the company also faces obstacles related to egg stock inventory management to ensure freshness and availability when customers buy. To overcome this problem, an accounting information system is needed that integrates stock management using the FIFO (first in first out) method, so that financial recording and reporting can be done efficiently and on time. This study aims to develop an accounting information system that manages egg stock using the FIFO method. This project includes three main phases: analysis, design, and implementation. The results include 38 database tables, transactions covering 5 accounting cycles, and various financial reports such as cash in and out reports, general journals, and final balance sheets.    

The evolution of global virtual firms in the post-pandemic era has transformed the dynamics of leadership, collaboration, and team performance. This study investigates the influence of digital leadership styles-particularly transformational, transactional, and adaptive-on the effectiveness of collaboration among remote teams operating in multinational virtual environments. Using a mixed-methods approach that integrates quantitative surveys and qualitative interviews, data were collected from managers and team leaders of multinational corporations who lead geographically dispersed teams. Quantitative findings reveal that adaptive and transformational digital leadership styles significantly enhance communication, coordination, trust, and motivation within remote teams, while transactional leadership proves less effective in sustaining engagement across time zones and cultural boundaries. Qualitative insights highlight that flexibility, empathy, and digital literacy are central to building trust and cohesion in diverse virtual settings. Moreover, the use of advanced collaboration tools such as Slack, Microsoft Teams, and Zoom amplifies leadership effectiveness when aligned with inclusive communication practices. The study underscores that successful digital leadership depends on balancing human-centered empathy with technological competence to foster team cohesion and innovation. Managerial implications emphasize the need to develop leaders’ digital competencies and cross-cultural communication skills, along with fostering adaptive strategies to sustain engagement in virtual work environments. Future research should explore the longitudinal effects of digital leadership development programs across industries to assess their sustained impact on productivity, innovation, and organizational resilience in digital ecosystems.

This study explores the significant role of digital trust and transparency in fostering customer loyalty in online banking services. As the financial sector increasingly shifts towards digital platforms, understanding the dynamics of customer retention becomes crucial for banking institutions. The research adopts a quantitative approach, using a survey questionnaire distributed to over 200 participants with experience in digital banking services. The findings reveal that both digital trust and transparency are pivotal in shaping customer loyalty. Specifically, digital transparency-in areas such as data security, privacy, and operational clarity-was found to have a stronger correlation with customer retention than trust alone. The study emphasizes that transparency not only boosts customer confidence but also strengthens long-term loyalty by reducing perceived risks and uncertainties. Additionally, the research highlights that customer engagement, driven by transparent communication and reliable services, plays a significant role in mediating the relationship between transparency and loyalty. The study further discusses the implications for banking institutions, suggesting that focusing on transparent practices, clear communication about security measures, and data usage can lead to enhanced customer satisfaction and long-term retention. Future research could investigate the impact of cultural differences on digital trust and transparency in banking, as well as explore the role of emerging technologies like blockchain in furthering transparency and trust in financial transactions.

This general sharia savings product is a deposit which in principle is a pure savings from the party who keeps it or entrusts it to the party who receives the deposit for use or not in accordance with the contract used. Sharia general savings itself has a mechanism where the mechanism is an important thing for banking. Knowing the financing mechanism will attract people's interest in saving or making loans to the cooperative. If the BMT mechanism is well organized it will also increase public trust in carry out transactions in the cooperative. The interesting thing about why researchers want to examine the general sharia savings financing mechanism is because when conducting observations and interviews the researchers found a positive response from members who saved. The focus of this research is how the general sharia savings mechanism at BMT Maslahah Capem Gending is used so that members can understand the mechanism to determine member responses and member growth in saving. This research uses a descriptive-qualitative approach by conducting observations, interviews with the head of the BMT Maslahah Capem Gending branch and members, supported by several journals related to general sharia savings. The results of research at BMT Maslahah Capem Gending regarding the sharia general savings financing mechanism have been running well and efficiently so that the growth of savings members increases from year to year.

Gambling is not only prohibited by Islamic law but gambling is also prohibited by law. Online gambling in Indonesia has a widespread, deep and pervasive impact, like an octopus. The dangers of gambling grip various aspects of individual and societal life, creating complex and layered problems. From financial and mental health losses to family breakdown and increased crime.Online gambling is the act of gambling carried out online via a website or application that provides gambling content. Please note that online gambling is an act that is prohibited based on the provisions in Article 27 paragraph (2) of the ITE Law, namely that every person intentionally and without right distributes and/or transmits and/or makes accessible electronic information and/or electronic documents containing content. Gambling.The largest online gambling market in the world with gross online gambling revenue globally is estimated to reach US$102 billion or the equivalent of IDR 1,563.35 trillion in 2021 (exchange rate IDR 15,327/US$).The UK is recorded as the largest online gambling market in the world with revenues of US$12.48 billion, the United States (US) with revenues of US$10.96 billion, and Australia US$6.55 billion. Meanwhile, the largest online gambling players in Indonesia are in the West Java region, estimated at 535,644 people, with transactions of IDR 3.8 trillion, DKI Jakarta, with 238,568 players with transactions of IDR 2.3 trillion, Central Java has 201,963 players with transactions of IDR 1.3 trillion. Trillion, Banten 150,302 players with transactions of IDR 1.02 trillion, and East Java 135,227 players with transactions of IDR 1.05 trillion.The dangers of Gambling in terms of increased crime, many individuals are trapped in huge debts due to gambling which triggers and spurs them to turn to criminal acts such as theft, fraud, and even violence to earn money, creating an unsafe social environment.