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This research aims to analyze the application of Income Tax (PPh) on E-Commerce business transactions in Kupang City. This research is a descriptive qualitative research with qualitative research type. The type of data used in this research is qualitative data, while the data sources come from primary data and secondary data. Data analysis was conducted using data analysis techniques based on Miles and Huberman. The results of the research show that the implementation of income tax (PPh) on E-Commerce businesses in the city of Kupang has not gone well because, up to now there is no separation or grouping of E-Commerce taxes and the majority of E-Commerce business actors have not registered their businesses online

This article aims to find out the validity of the Civil Code smart contact.  It is hoped that the results of this research can be used by parties, especially people who have started carrying out transaction and contract activities using blockchain technology in the form of smart contracts.  This research method uses normative law, the use of legal materials includes primary and secondary legal materials, through data collection techniques in the form of literature studies.  A conceptual approach and a statutory approach were used in this research.  The data analysis technique used is a deductive data analysis technique using the syllogism method.  The validity of an agreement is assessed based on an understanding of article 1313 and the main elements of the validity of an agreement based on article 1320 along with the principle of freedom of contract in article 1338 of the Civil Code.  It is necessary to understand that smart contracts are required to fulfill the terms of the agreement in their implementation

This research aims to determine the situation of financial recording and the information management system in the Raudlotul Qur'an Islamic boarding school, then produces a proposal for a financial information management system in the form of an accounting information system design by SAK ETAP and ISAK 35 which has been adapted to the conditions of the boarding school. A single case study approach was applied and carried out observations, interviews, literature studies, and documentation of the data. The research results obtained were that treasurers recorded using the single entry method, there was no clear division of duties and authority among the treasurers, financial recording and reporting were not carried out in an orderly and consistent manner. Therefore, the researcher proposes the division of duties and authority of the treasurer, a flow chart of receipts and disbursements, the evidence to be available for each transaction, proposed account and financial report formats. Key words: accounting information system, Islamic boarding school financial reports, SAK ETAP, ISAK 35, accountability.  

Science and technology continue to develop in a more sophisticated direction. One of the technological advances in the era of globalization is marked by the Dana e-wallet. The Dana e-wallet is one of the popular alternative digital payment transactions in Indonesia because of its ease of use, benefits, risks and privacy security. The impact offered in terms of user convenience, benefits, risks and privacy security makes people interested in using this e-wallet. The aim of this research is to determine the influence of user convenience, benefits and risks on interest in using the Dana e-wallet with privacy security as an intervening variable. This research uses a causality research design with a quantitative approach and a sampling technique using Non-Probability Sampling. The population in this research is the people in Semarang City. The number of samples taken was 100 respondents. The data analysis methods used are regression analysis, path analysis, and Sobel test. The data obtained in this research was then processed using the IBM SPSS Statistics 23 program.

Online shopping transactions through e-commerce platforms such as Tokopedia have become increasingly popular. However, with the growing number of online transactions, there are risks and responsibilities that need to be addressed. This study aims to explore the implications of keperdataan (law relating to civil matters) on the risks and responsibilities in online shop agreements in Tokopedia. The research will focus on analyzing the legal framework that governs online transactions, particularly in terms of consumer protection, contractual obligations, and dispute resolution mechanisms. By examining relevant laws and regulations, as well as case studies of online shop agreements in Tokopedia, the study seeks to identify key legal issues that may arise in online transactions and provide recommendations for both consumers and online sellers.

Along with technological developments, buying and selling transactions are also influenced by technological developments. In the past, buying and selling transactions were carried out in markets, shops, stalls, but nowadays sellers and buyers carry out buying and selling transactions online (e-commerce), one of which is the marketplace. The increasingly consumerist life of society in the era of globalization has resulted in reduced public awareness of the packaged food products they consume. There are problems that often arise regarding the inclusion of net weight. For example, business actors do not include net weight information on packaged food products. This problem is certainly detrimental to the public because they do not know the actual net weight of the food product. The main problems in this research are (1) What is the legal protection for marketplace consumers against packaged food products that do not include net weight? (2) What factors cause packaged food product businesses in the marketplace to not include net weight? This research is empirical juridical research, meaning that analyzing problems is carried out by combining legal materials which are secondary data with primary data obtained in the field. The legal sources and materials used are primary and secondary legal materials. The results of this research indicate that legal protection for marketplace consumers for packaged food products that do not include net weight according to Law Number 8 of 1999 has not been implemented which has different (varied) answers from consumers because some consumers say that there are still business actors who have not know about the rules for including net weight and from the Kupang City Industry and Trade Service itself which has never handled cases regarding business actors selling packaged food products that do not include net weight, in other words there have been no complaints.

In a train ticket booking also has an obstacle, to overcome the obstacles found in conventional ticket booking such as piling up queues at the station, limited time owned by consumers, the process of delivering information about ticket prices for the day of departure or the previous date that cannot be processed, then PT Kereta Api (Persero) Palembang provides solutions through applications that will be made to facilitate ticket booking, Fast transaction process, delivery of information about schedules and ticket prices that can be accessed quickly. In designing this system using a method, namely the Prototype method.

This study examines the position of notes used in transactions at Shoes and Care along with the forms of breach of contract that often occur in Shoes and Care based on a review of the law of the agreement. The research also analyzes appropriate dispute resolution alternatives to be applied with a review of Law Number 30 of 1999 concerning Arbitration and Alternative Dispute Resolution. This type of research is a field study to obtain primary data along with a literature study to obtain secondary data analyzed with interactive analysis techniques. The result of this research is the position of the memorandum in the agreement made by the consumer with Shoes and Care as a draft agreement containing several clauses agreed between the consumer and Shoes and Care orally. Often the engagement/achievements in the agreement are not fulfilled which is referred to as a state of breach of contract. The forms of breach of contract that occur can be in the form of achievements that are not carried out, achievements are not carried out in accordance with the agreed time, and achievements are not carried out properly. Breach of contract that occur can then be resolved through negotiation as an alternative to effective and efficient dispute resolution.

Differences in Results Regarding Legal Protection for Consumers When Carrying Out Online Buying and Selling Transactions. Identify legal protection for customers during e-commerce transactions based on UUPK. 2. Identify legal protection for customers during UUITE e-commerce transactions. This research was conducted to determine the legal aspects of legal protection for consumers when carrying out online buying and selling transactions. Normative juridical research methodology, also known as library research. Both UUPK and UUITE have not been fully implemented to regulate electronic buying and selling transactions. Many consumers still do not receive their rights when they become victims of errors in online buying and selling transactions. The main factors that make it difficult for consumers to obtain legal protection from relevant authorities are also influenced by a lack of socialization and consumer understanding. With current technological advances, it is hoped that businesses, consumers and related bodies will be more aware of better legal protection for all parties.

The Indonesian business community is currently developing very rapidly, and the number of business transactions in Indonesia has also increased. This situation shows that the Indonesian economy is very favorable for people who want to do business in Indonesia, not only Indonesian entrepreneurs but also foreign entrepreneurs. A legal principle applies to the agreement, namely the principle of freedom of contract, which declares a person's freedom to enter into a contract in a conditional form. As long as the parties agree and does not violate etiquette and law, the agreement will be valid. . The research method used is the normative legal approach, which is the analysis and understanding of law within the framework of this study as a set of positive rules or norms in a legal system that governs human life. This was done by studying books, laws, regulations and other documents relevant to this study. In addition, the collection of legal materials also includes legal material analysis methods and legal analysis methods that adjust should be, as long as this is the method of measuring and analyzing the issues in this study. The application of the principle of freedom of commercial contract requires the parties to maintain a balanced position when formulating agreements regulating commercial legal relationships. If a balance is not achieved, economic actors will limit and avoid liability by including release clauses. It is therefore necessary for the government to intervene to limit the application of the principle of freedom of contract through standard contracts by establishing rules prohibiting the inclusion of exemption clauses and monitoring the use of standard clauses in the economy by economic operators.    

Fraudulent acts are currently flourishing following the era and technology advancement. Laws and regulations are made to anticipate this, but the existing laws and regulations seem like unable to combat the crime amid their increase in occurrences. This research aims to: firstly, to identify law enforcement against the e-commerce-based frauds; and secondly, to identify the obstacles in criminal law enforcement against e-commerce- based frauds. This research was conducted by using normative juridical method through literature research by examining secondary data including legislation, research results, scientific journals and references. The research results describe that the e-commerce- based fraudulent acts in principle are similar to the conventional frauds but differ in the evidences or means of action as the latter uses electronic systems (computers, internet, telecommunications equipment). Therefore, the legal enforcement against this kind of frauds is still under the applicability of the Indonesian Criminal Code and the Law No. 19 of 2016 regarding Amendments to the Law No. 11 of 2008 regarding Information and Electronic Transactions. Further, the law enforcement against the fraudulent acts in electronic-based transactions has been prevented at least by the following five factors, the laws and regulations, law enforcers, infra-structure or facilities that support the law enforcement, community and cultural factors.      

The purpose of this study leads to legal action that can be done by business actors related to losses caused by fictitious orders and legal protection against business actors in online buying and selling transactions Cash on Delivery (COD) payment methods. This type of research is a juridical normative research that leads to legal norms, legal principles and using the statute approach (legislation) and supported by the fact approach (the Fact Approach) and conceptual approach (concept approach). The results of the study that the form of legal protection against business actors who are harmed by consumers is in the form of compensation and/or sanctions against consumers when consumers still do not replace the losses as intended. Although Chapter 13 of the UUPK does not specify criminal sanctions against consumers in particular, this does not mean that consumers can avoid criminal sanctions. Criminal sanctions can be imposed against consumers if the consumer's actions have met the criminal elements. The legal action of business actors against consumers who make fictitious orders can then implement the principle of strict liability, business actors who feel aggrieved over the actions of consumers who are not responsible for the goods that have been ordered can demand compensation or compensation without having to dispute the presence or absence of elements of error on the part of consumers. The threat of punishment obtained against consumers who are proven to have committed fraud will be subject to imprisonment for a maximum of four years in accordance with Article 378 of the Criminal Code.. Therefore, it should pay more attention to legal certainty regarding legal protection not only to consumers but also to business actors. Because basically losses can not only be experienced by consumers but can also be experienced by business actors.

This paper discusses the relationship of electronic money transactions on Internet users in Indonesia, main of the indications of fintech utilization. This study analyzes the trends of development of the volume and value of electronic money transactions as well as the increase of internet users in Indonesia. Data were collected from 2008 to 2020. The analysis is carried out using an polinomial trend analysis. Correlation test was also conducted on the electronic money transactions and data of Internet users and its growth rate. The analysis showed that electronic money transactions and internet users growing polinomially. The strong correlation was found between internet users and GDP and also electronic money transactions. It was also found that the growth of internet users affects the growth of the value of e-money transactions, while the growth of GDP affects the growth of the volume of e-money transactions. These findings signifies the growing enthusiasm for embracing fintech in Indonesia.

The rapid expansion of e-commerce has introduced new complexities in consumer rights and legal protections. This article examines the legal framework for consumer protection in digital transactions, focusing on e-commerce fraud, data privacy, and contract enforcement. Through a comparative analysis, it identifies the strengths and weaknesses of existing regulations and suggests improvements to safeguard consumer rights in the digital age. The findings aim to inform policy development for enhancing consumer confidence and security in online transactions.

This research aims to develop a web-based information system that supports the sale of agricultural products in Kampung Bewang. Until now, agricultural product marketing has often been carried out conventionally, limiting market reach and reducing farmers' potential profits. The system is designed to facilitate product management, order tracking, and online payment integration, while also providing a user-friendly interface. The implementation of this system is expected to enhance market accessibility for farmers, expand sales reach, and improve transaction efficiency. Additionally, this system will enable farmers to reduce their reliance on intermediaries, thereby increasing their overall profit.

This research investigates the implications of not reading out the legal consequences of a sale and purchase deed prepared by a Notary/PPAT in front of the concerned parties. It employs a descriptive approach, drawing from various literature sources such as books, research findings, journals, and articles. The study underscores the Notary/PPAT's responsibility to orally communicate the deed's content to the involved parties. Failure to do so diminishes the deed's authenticity. Although the deed remains legally valid regarding the transaction, its authenticity suffers, likening it to an underhand deed. Consequently, Notaries/PPATs who overlook this obligation may face sanctions as per the relevant ethical codes for their negligence.

Bookkeeping administration is an important aspect in waste bank activities because it has the benefit of recording and carrying out complete and detailed reporting within a certain time period, so that there are no differences in calculations between customers and the Waste Bank management. The importance of bookkeeping administration in managing the Waste Bank (recording the entry and exit of each type of waste managed by the Waste Bank), can help optimize waste management and increase the effectiveness of waste management. Simple bookkeeping (in the form of Socialization) was introduced in the transaction cycle at the Bank Sampah "Sami Berkah", Kelurahan Meteseh, Kecamatan Tembalang, Semarang (making a Chart of Account, Journal from proof of transactions, posting to the ledger and subsidiary books, up to making Financial Reports). The administrative management of the Bank Sampah Sami Berkah has met the minimum requirements of the Dinas Lingkungan Hidup, starting from books, officers, waste reception schedules, until the waste deposited has been sorted by customers/members. Likewise, the duties and responsibilities of waste bank management officers are in accordance with the job and description of the organizational structure. The proposed use of the information system at the "Sami Berkah" Waste Bank is the use of an Android-based application or web system (mobile web access) in order to accommodate the need for faster and easier information access for customers/Members and Waste Bank managers, as well as being able to overcome the Bank's operational problems. Waste starts from customer registration, savings transaction processes to reporting, efficiently and with integrity. and easy to manage by admins and monitored by users directly.

Smart grids incorporate IoT devices that enhance energy management, monitoring, and overall grid efficiency. However, this interconnectivity also increases vulnerability to cybersecurity threats, posing risks to critical infrastructure. This research investigates the implementation of blockchain technology to secure data transactions within IoT-based smart grids. By leveraging blockchain's decentralized, tamper-resistant characteristics, the study demonstrates improvements in data integrity and cybersecurity for smart grids, providing a potential framework for resilient and secure energy infrastructures.

The digital transformation within the public sector has shifted from an optional advancement to a primary parameter for local government success in managing dynamic metropolitan areas. This research examines the acceleration of Smart Governance in Surabaya through the implementation of the mandatory non-cash parking policy on public roads. Using a qualitative approach with a descriptive-analytical design, the study explores how this transition redefine the relationship between the government, parking attendants, and citizens. Findings indicate that the policy effectively minimizes budget leakage and enhances fiscal transparency. The integration of digital payment systems has transformed traditional parking management into a data-driven service, fostering public trust through accountable financial tracking. Furthermore, the shift from cash to digital transactions has successfully professionalized the role of parking attendants within the urban ecosystem. However, success relies heavily on consistent infrastructure readiness and public literacy. The study concludes that Surabaya's non-cash parking model serves as a vital instrument for strengthening Regional Original Revenue (PAD) while modernizing urban governance. These implications suggest that digital integration is not merely a technical change but a fundamental shift in bureaucratic culture. This model provides a strategic framework for other Indonesian metropolitan cities aiming to implement similar digital-based public service innovations and sustainable smart city governance.

The aim of this research is to understand and comprehend the urgency of implementing Artificial Intelligence in service business transactions as well as the application of the Consumer Protection Law in regulating business transactions using Artificial Intelligence. This research was conducted using a type of normative legal research supported by empirical data. In research activities, researchers also use data collection techniques through interviews and documentation. Based on the research that has been carried out, the results show that the implementation of Artificial Intelligence in business transactions provides a number of significant benefits in business. This includes increased operational efficiency, better data analysis, being able to answer messages automatically and the ability to make decisions in a more timely manner. In addition, the application of the Consumer Protection Law in business transactions using Artificial Intelligence is very important to maintain consumer rights and security.