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Preparing financial reports is certainly an important factor for MSMEs. This research aims to: (1) understand the financial bookkeeping process, (2) analyze the application of Financial Recording in carrying out accounting bookkeeping, and (3) identify inhibiting factors or obstacles for Micro, Small and Medium Enterprises (MSMEs) of Bakso Tusuk Saipudin in the Clean Market Jababeka in implementing Financial Recording. This research is qualitative research. The research location was the Bakso Tusuk Saipudin UMKM in the Jababeka Clean Market in implementing Financial Recording. Data collection was carried out through interviews, documentation and observation. The data analysis technique is carried out through qualitative descriptive data analysis. The research results show that: (1) the management of Bakso Tusuk Saipudin MSMEs at the Jababeka Clean Market only prepares business activity reports which they consider to be financial reports. Even though the report is still very far from complying with financial accounting standards. In fact, MSMEs have tried to prepare reports that at least lead to conformity with accounting standards or accounting bookkeeping. (2) The correct accounting cycle has not been implemented by the management of Bakso Tusuk Saipudin UMKM at the Jababeka Clean Market, that is, it has not started with journalizing transactions, posting to the ledger, preparing a trial balance, adjustments, worksheet, until the issuance of financial reports. Complete financial report components in the form of financial position reports, profit and loss reports, changes in equity reports, cash flow reports and notes to financial reports have not been found in the reports prepared by MSME management. Thus, they have not prepared financial reports that are in accordance with financial records. (3) The obstacles and barriers encountered by the management of Bakso Tusuk Saipudin UMKM at the Jababeka Clean Market in preparing financial reports that are in accordance with financial records, are caused by several things, namely management's ignorance of the financial records required in preparing financial reports for the entity they manage or business. which they operate, financial management which is still handled by themselves.

The problem in this study is the low student learning outcomes on financial accounting cycle material. The type of research was research and development with the ADDIE model. With an experimental trial design using a pre-test - post-test control group design model. The feasibility of the product was tested by media experts, learning practitioners, namely teachers, and media users, namely students. The media was tested on the research subjects, namely students of class X AKL 2 SMK Muhammadiyah Dukun. The data collection instruments used were interview guidelines, expert validation questionnaires, teacher response questionnaires, student response questionnaires, and financial transaction questions. The results of the study show: (1) Basic Financial Accounting Learning Media Product "Nawasena" has been successfully developed to improve student learning outcomes in the accounting cycle; (2) "Nawasena" learning media is assessed as feasible by media experts with a score of 3.8; practitioner teachers 3.6; and students 3.61; (3) Learning media can improve student learning outcomes seen from the difference in gain score results between the control group 0.63 and the experiment which is 0.73.

The large number of businesses currently developing shows that economic transactions are increasingly developing. People's needs for fashion and clothing have developed very rapidly and have advanced following world fashion trends, so that many people want to follow developments and dress styles according to the latest trends. Currently, fashion products are one of human clothing needs, so many people are interested in the fashion models that people want. Fashion will continue to change from time to time following increasingly advanced and modern developments. Every year, even every generation, has a different fashion character. However, the development of fashion which continues to advance and develop will always be something interesting to watch or follow according to existing trends because through clothes we can find out many things about people's lives at that time. The formulation of the problem in this research is: Does the value of religiosity influence the interest in buying Ladyfame fashion products, Does product knowledge influence the interest in buying Ladyfame fashion products, Does the value of religiosity and product knowledge influence the interest in buying Ladyfame fashion products, and what is the value of religiosity, product knowledge and purchasing interest in an Islamic business perspective. This research aims to analyze the influence of religiosity values, product knowledge on intention to purchase Ladyfame fashion products and from an Islamic business perspective. This study used quantitative methods. The sample size of 100 Ladyfame consumer respondents is determined the Lemeshow formula. The data analysis method in this research uses SPSS 23. The tests used in this research are validity tests, reliability tests, and hypothesis tests.The results of this study show that the value of religiosity has no significant influence on interest in purchasing Ladyfame fashion products. Product knowledge has a significant influence on interest in purchasing Ladyfame fashion products. And the values ​​of religiosity and product knowledge influence the interest in buying Ladyfame fashion products. Viewed from an Islamic business perspective, the value of religiosity towards buying interest must be in accordance with the values ​​stated in the law of buying and selling which are summarized in the pillars of Bai' As-Salam, namely the existence of sellers and buyers, the existence of goods and money, the existence of sigat (ijab qabul) or contract that has been agreed to by both parties. Meanwhile, product knowledge is also really needed in purchasing activities so that you don't waste your buying interest because Allah really doesn't like people who are wasteful or wasteful. Having Product Knowledge or knowledge about a product means consumers don't spend excessively, because when consumers already know about a product and are interested in buying that product will be more interested in a product that they already know about, so they will be interested in buying a product according to their needs.                  

This research aims to maximize the role of digital forensics in the discovery of electronic evidence and to understand the forms of accountability for online gambling offenders in Demak Regency. The method used in this research is normative juridical and descriptive-analytical. The findings from this research include the following: First, online gambling is a criminal act committed using electronic devices, thus requiring electronic data for its investigation. In this context, the role of digital forensics is essential to find and collect evidence to uncover online gambling cases in Demak Regency. The use of digital forensics in discovering electronic evidence in online gambling cases in Demak Regency can be conducted using the Integrated Digital Forensics Investigation Framework (IDFIF). This method consists of four stages: preparation, crime scene investigation, laboratory examination, and reporting. Second, the form of accountability for online gambling offenders is outlined in Article 27 paragraph (2) of Law No. 19/2016 on Amendments to Law No. 11/2008 on Electronic Information and Transactions. This article stipulates that any person who intentionally and without authority distributes or transmits electronic documents containing gambling content. The criminal penalties for violations of Article 27 paragraph (2) are specified in Article 45 paragraph (2) of Law No. 19/2016, which is a maximum imprisonment of 6 years and/or a maximum fine of Rp. 1,000,000,000.00.

a case of fraud using a blank check committed by a businessman in Tanjungpinang, Riau Islands. This research aims to analyze the criminal act of fraud committed by the businessman in the sale and purchase of heavy equipment and the legal consequences that can be imposed. The research method used is a qualitative method with a case study approach, through analysis of news published by Kompas.com. The results showed that a businessman named Hendy (33) was suspected of having committed a criminal act of fraud and/or embezzlement in a heavy equipment purchase transaction using a blank check. Hendy is alleged to have deceived the victim by giving a check that did not have sufficient funds in the account. Hendy's actions can be subject to articles related to criminal acts of fraud and / or embezzlement in the Criminal Code (KUHP). In addition, Hendy is also potentially subject to civil sanctions due to his actions that harm other parties. This article concludes that the practice of fraud using blank checks in business transactions, especially the sale and purchase of heavy equipment, is a criminal offense that must be dealt with firmly by law enforcement officials to provide a deterrent effect and ensure legal certainty for business actors.

Notaries play an important role in the tax system by being required to report Taxpayer (WP) transactions to the Directorate General of Taxes (DJP). This obligation is regulated in Law Number 28 of 2007 concerning Income Tax (UU PPh) and Minister of Finance Regulation Number 31/PMK.03/2016. The main objective of this reporting is to improve taxpayer compliance, the accuracy of tax data, and the effectiveness of DGT supervision. Notaries are required to report various types of transactions, such as buying and selling land, grants, inheritances, and the granting of power of attorney regarding land and buildings. Reporting is carried out through a Research Certificate (SKP) Format of Proof of Fulfillment of the Obligation to Deposit Income Tax (PPh) Specifically for Notaries/Land Deed Making Officials (PPAT), either online via e-SPT PPh or manually at the Tax Service Office (KPP). Notaries who do not comply may be subject to sanctions, such as written warnings, fines, and even revocation of permits. Implementing this reporting obligation has benefits for notaries, such as increasing credibility and professionalism, streamlining the process of obtaining business permits, and making it easier to make deeds. Factors that influence notary compliance in reporting taxpayer transactions include knowledge and understanding of regulations, awareness and commitment, ease of reporting system, effectiveness of law enforcement, socialization and education, as well as a culture of tax compliance. Efforts to increase notary compliance require synergy from various parties, including the DJP, notary professional organizations, and the government in creating a culture of high tax compliance.

The development of Micro, Small and Medium Enterprises (UMKM) in Indonesia contributes to the expected progress of the Indonesian economy. However, UMKM still face many challenges in the field of accounting and financial reporting. Financial reports are a tool used to determine the value and performance of UMKM. The purpose of this article is to examine the use of technology, especially in the field of accounting and understand the role of accounting information systems in UMKM and the application of digital accounting in UMKM. The method used is a case study method using related journals. The results obtained show that the use of technology in UMKM currently brings digitalization to their activities. For example sales transactions and payment transactions. However, many UMKM still use manual paper accounting. With increasing socialization and rapid technological advances, it is hoped that UMKM players can carry out accounting effectively and efficiently in their businesses so as to create technology-literate UMKM.      

Currently, advances in Internet technology can help the banking sector run its operations better, one of which is the existence of electronic banking (e-banking), and what is popularly used by the public today is Mobile Banking services. It turns out that there are advantages as well as disadvantages, namely the dangers of digital crime. One of the attack techniques that are often carried out to threaten the security of mobile banking is phishing attacks. Phishing is a manipulation technique that tricks users into revealing the victim's data to open the data or steal the victim's identity. The literature review method, which is a method for reading and analyzing data from papers, books, articles, and videos, is used in this kind of research. The research aims to analyze phishing techniques for mobile banking services and find out the types of phishing fraud modes to maintain security in every transaction. The research results can provide information regarding important steps to prevent digital fraud.

In the process of increasing the growth of the business they run, MSME actors will certainly encounter obstacles. To start and run a business certainly cannot be separated from ethics, because implementing ethics in business will direct human life to achieve worldly happiness in the form of obtaining material benefits and afterlife happiness by obtaining the pleasure of Allah. The reality that exists now has occurred a shift in sharia business, for example, many business people are involved in usury transactions, dishonest, reducing scales or doses, gharar, fraud, hoarding, scandals, corruption, collusion, and ijon. This shows that the sharia business that is carried out still cannot be applied among the community so that there is unhealthy competition among business people. With this, the researcher wants to know whether one of the Muslim meatball traders living in Bangkalan Regency with the majority of his business customers being Muslims applies Islamic business ethics as the basis for his business activities. This research method uses descriptive qualitative analysis method because this research aims to explain the application of Islamic business ethics. This research method is a field research method conducted in Bangkalan District, Bangkalan Regency. Collecting data in the study using several techniques, namely: Observation, and Interview. The results of this study explain that Mr. Fadelun's meatballs have applied the principles of Islamic business ethics, namely: (1) Principle of Unity (2) Principle of Justice (3) Principle of Free Will (4) Principle of Responsibility (5) principle of truth.

This research discusses the negative impact of the internet on society, especially related to cases of sexual violence and revenge porn. Through a descriptive qualitative approach with secondary data analysis, this research highlights a tragic case in Pandeglang, Banten, where a female student, IAK, became a victim of rape and distribution of revenge pornographic content by her ex-boyfriend, Alwi Husein Maolana. This case reflects the complexity of the challenges in dealing with sexual violence in cyberspace, where victims face various forms of physical and psychological violence, as well as threats and blackmail. Even though the perpetrator was punished under the Information and Electronic Transactions Law (UU ITE), there is the potential to charge him with other articles related to sexual violence, rape and coercion. These findings emphasize the need for comprehensive and fair law enforcement in dealing with cybercrime and sexual violence, as well as the importance of deeper awareness and understanding of related legal concepts to protect victims and punish perpetrators appropriately. Thus, this research provides valuable insight into the need for legal reform and public awareness in addressing the negative impact of the internet on sexual violence.

The development of the world, the more developed the financial world is to help humans manage and conduct financial transactions. The advancement of financial technology today is due to weakness factors in the previous financial world where modern or digital finance is more profitable and follows the times to make it easier for humans to transact. Currently the world is facing digitalization of almost all sectors used by humans and the financial world is inevitable, especially digital currencies that offer advantages such as faster transactions between countries with cheap fees, Decentralised so that it is not driven by any central bank is different from fiat where the strength of the currency depends on the country's policy, and digital currencies that are more transparent so that transactions can be tracked by anyone and are minimal from fraud

Technological developments by international organizations see the need for recognition and regulation of legal certainty in the field of information technology, regarding electronic transactions with digital signatures. Legal certainty regulates clearly and logically, which means there is clarity and firmness in the application of law to e-signature regulations, and e-signature certification to guarantee legal certainty. Regulations on the use of e-signatures are regulated in Law Number 19 of 2016 concerning Amendments to Law Number 11 of 2008 concerning Electronic Information and Transactions. Recognition of electronic signatures as valid legal evidence and electronic certification providers. The use of e-Signature is also regulated in implementing laws and regulations, namely Government Regulation Number 71 of 2019 concerning the Implementation of Electronic Systems and Transactions, including the introduction of electronic signatures as a legal instrument, electronic signatures as a means of authentication and verification, data for creating electronic signatures , electronic signature signing process, electronic certification organizer. To use electronic signatures, you need to choose a company that has received certification and can operate globally without having to worry about document security.

As human habits change due to advances in technology and information, technology is increasingly important in various aspects of life. Companies must keep up with development trends in the globalization era to develop their products and compete with fierce business competition. Artasari UMKM produces a variety of chips located in one of the villages in Purbalingga Regency. This UMKM still conducts sales and marketing traditionally. Bookkeeping and recording of transactions are still done manually, which causes many problems, such as consumers not trusting the results of calculations. A cashier information system is needed to improve operational efficiency and transaction security. It can help with data collection, bookkeeping, and recording transactions as well as creating financial reports as needed. In this research, the prototyping model is used to design a cashier application at UMKM Artasari. It is considered to help overcome this problem. This research is expected to improve the operational efficiency and security of UMKM Artasari transactions and increase consumer confidence in the calculation results. The result of the design is a system display consisting of several pages which include the login page, transaction data, sales reports, help, and prototype proof of transactions to be printed.

Internet users in Indonesia are increasing, in 2021 the development of Internet use is increasing rapidly as many as 7,000 samples come from Indonesia and all provinces in Indonesia and is growing from 8.9% to 73.7%, equivalent to 196.7 million internet users. Internet use is mostly used for social media such as Instagram. However, not all Instagram users can use Instagram wisely, so many cases of cyber crime still occur in Indonesia. So this research will discuss how law enforcement deals with cybercrime by manufacturers who employ endorsements to promote illegal cosmetics via Instagram. Using normative research methods activities that will examine internal aspects (to solve problems that exist within) positive law. For cases that occur, law enforcement can be applied such as imposing criminal sanctions as explained in the Law of the Republic of Indonesia Number 19 of 2016 concerning Amendments to Law Number 11 of 2008 concerning Information and Electronic Transactions Article 9 in conjunction with Article 62 paragraph 1 of the Law Law of the Republic of Indonesia Number 8 of 1999 concerning Consumer Protection which reads Business actors who violate the provisions referred to in Article 8, Article 9, Article 9, Article 10, Article 13 paragraph (2), Article 15, Article 17 paragraph (1) letter a , letter b, letter c, letter e, paragraph (2), and article 18 shall be punished with imprisonment for a maximum of 5 (five) years or a fine of up to Rp. 2,000,000,000.00 (two billion rupiah). Suggestions that consumers are obliged to report if a case like this occurs so that the implementation in law enforcement will run smoother and be eradicated quickly, similar cases will no longer exist.  

The accounting profession in the industrial era 4.0 faces significant challenges in maintaining business ethics. In the context of Rural Credit Bank (BPR) Dana Nusantara Tanjungpinang Branch Office, efforts to avoid violations of business ethics are very important. By referring to literature studies and descriptive qualitative interviews, this research method reveals the strategies implemented by BPR Dana Nusantara Tanjungpinang in controlling ethical violations. The research results show that BPR Dana Nusantara Tanjungpinang uses internal audit and data crosscheck as the main strategy to ensure the accuracy of recording financial transactions. In addition, separation of functions and strict supervision of business processes are important steps in maintaining the integrity and honesty of company operations. However, challenges related to employee internet access present obstacles in efforts to prevent ethical violations. However, BPR Dana Nusantara Tanjungpinang continues to strive to use good vendors and implement strict operational procedures. The research results show that BPR Dana Nusantara Tanjungpinang continues to be committed to improving their internal control practices in order to create an ethical business environment and reduce the possibility of ethical violations in the future.

This research explores the role of leadership styles in managing power and conflict in the university environment. We employed a qualitative approach by interviewing 25 respondents from various faculties. The results indicate two categories of leadership based on Least Preference Co-worker (LPC) scores, namely High LPC person and Low LPC person. Transformational and transactional leadership styles significantly moderate power dynamics and manage conflict. Organizational factors such as structure, policies, and culture also play a crucial role in power dynamics and conflict management. In conclusion, it is essential to enhance awareness and training for university leaders to implement effective leadership approaches and improve organizational factors to create an environment conducive to collaboration and constructive conflict resolution.

In the ever-growing digital era, banking services also continue to develop and become important for both individuals and businesses to carry out financial transactions quickly and easily. With these technological advances, serious concerns have arisen regarding the security of banking service data. Ransomware is a type of malicious program or malware that threatens to destroy or block access to important data or systems until a ransom is paid by the victim. Ransomware can infect computers in various ways, for example through attached files that the victim downloads, or attacking software directly by looking for vulnerable loopholes. Ransomware attacks have caused many losses, especially in the banking sector, both in terms of financial and customer data security. Protection of banking services from cyber attacks is very important. Proactive prevention efforts, early detection, quick response, application of appropriate technology and implementation of strong data security policies are crucial elements in maintaining the integrity and security of financial transactions. Therefore, it is very important for banking services to understand ransomware attacks and the dangers of ransomware by strengthening computer data security. The research method used is descriptive qualitative research using the literature study method.

, This research presents opinions on the theme of fraud in buying and selling based on an Islamic perspective and Indonesian positive law, with a focus on Article 493 of the Criminal Code (KUHP). In the Islamic context, honesty and fairness in buying and selling transactions are highly emphasized as an integral part of religious values. On the other hand, Article 493 of the Criminal Code regulates criminal acts of fraud in buying and selling transactions in Indonesia, providing a legal basis for handling cases of fraud in trading activities. A comparative analysis between Islamic views and Indonesian positive law towards fraud in buying and selling reveals similarities and differences in approach and implementation. The implications of these two perspectives are also discussed in the context of legal practice in society.  

Motorcycle storage without collateral is a service increasingly popular in dense urban communities. However, it raises various legal questions regarding the responsibilities and risks involved, both for service providers and motorcycle owners. In this study, we analyze the motorcycle storage service without collateral from the perspectives of Islamic law and civil law. From the perspective of Islamic law, the sayings of Prophet Muhammad emphasize the importance of maintaining trust in every transaction, while civil law provides a structured framework through Article 1714 of the Indonesian Civil Code. Although there are differences in approach between these perspectives, there are also important points of convergence regarding the maintenance of trust and justice in every transaction. The implication of this analysis is the importance of understanding and respecting legal principles, both from the perspective of Islamic law and civil law, in providing and using motorcycle storage services without collateral.

Informed Consent is the patients content to medical action after the patient has received a complete explanation of the medical action to be performed. The purpose of informed consent, among others is to grants autonomy to the patient, as protection and prevent the occurrence of fraud / coercion agains all medical actions carried out without the patient knowledge. Before do medical action doctor must get approval. Doctor and patient tied together in a relationship named therapeutic agreement or therapeutic transaction. The doctor is not promising recovery but effortless for patient recovery. Medical action which is not accompanied informed consent risk of conflict. The hospital also shall be responsible if a lawsuit has occurred.