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This research aims to understand the effectiveness of the current tax law regulations regarding e-commerce in Indonesia on state tax revenue. Additionally, it discusses the potential of e-commerce taxation, inhibiting factors, and efforts made by the Directorate General of Taxes to increase tax revenue in Indonesia. This study is an empirical legal research with a qualitative approach. Types and sources of data include primary and secondary data. Data collection techniques used were interviews with representatives from the Direktorat Jendral Pajak, followed by qualitative data analysis techniques. The research findings indicate that the current regulations do not yet cover the taxation of e-commerce itself. The imprecision of regulations leads to the existence of untapped tax potentials if e-commerce taxation is further regulated. Moreover, there are still many taxable entrepreneurs (PKP) who are not compliant in tax payments and reporting. The constantly changing regulations contribute to legal uncertainty in society. Inadequate supervision is also one of the inhibiting factors in realizing the potential increase in tax revenue from e-commerce transactions in Indonesia.

There are still many UMKM who do not know the existence of e-commerce, and there are still many UMKM who make transactions manually. Currently the emergence of e-commerce has a very positive impact on UMKM and is very helpful in supporting effective and efficient promotion and sales activities. This research aims to find out the influence of e-commerce on the increase in sales of Usaha Mikro Kecil dan Menengah (UMKM). The object of this research is the Zona Warkop in Kebon Kosong, Central Jakarta City. The purpose of this service activity is to introduce and practice e-commerce in the implementation of sales activities, and is expected to develop its creative ideas to balance the lifestyle of the people today. The data collection techniques used include observation, interview, and documentation. The advantage of selling through e-commerce is that it is easily accessible to UMKM through their mobile phones and it is very easy to share photos and videos and provide interesting product descriptions so that consumers are interested.

This research examines the validity of agreements regarding the inclusion of exoneration clauses in e-commerce transactions. Agreements between marketplace companies and their users are packaged in the form of standard agreements. This allows for the inclusion of eksonerasi clauses containing exoneration elements that may harm users. The research method used by the Author is normative legal research with a prescriptive nature. The types and sources of research data include primary data consisting of legislation, basic principles, jurisprudence, and other fundamental regulations, as well as secondary data obtained through literature review. Based on the research findings, the use of standard agreements is generally allowed as long as it does not violate Article 18 paragraph (1) of the Consumer Protection Law. Such violation constitutes a breach of the conditions for the validity of the agreement in terms of a lawful cause, thus rendering the use of exoneration clauses legally void.

Conceptual understanding of riba and its influence in Islamic economics is an important subject in the context of Islamic finance. This research highlights the conceptual understanding of riba and its implications from the perspective of Islamic economics. Through a literature review approach, this article explores various views and arguments related to riba in Islam and Islamic economics. The analysis in this article underscores the need for a deep understanding of riba in the context of Islamic economics. Through this approach, policies can be formulated to promote principles of justice, equality, and sustainability in the Islamic financial system. Practical implications include profit-sharing systems such as mudharabah and musyarakah being used to replace riba practices, ensuring fairness and equality among parties involved in transactions. Additionally, a deeper understanding of Sharia economics and strict supervision of riba practices in the financial sector are crucial to assist individuals and institutions in managing finances in accordance with Islamic law. In conclusion, the conceptual understanding of riba and its influence from the perspective of Islamic economics is an important aspect in building a financial system that aligns with Islamic principles. By understanding the implications of riba, society can take more sustainable and equitable steps in developing Sharia-based economies.

The implementation of the Murabahah agreement at Bank Syariah Indonesia (BSI) KCP Medan Sukaramai is the focus of this research. The aim of the research is to analyze the process of implementing the Murabahah contract, identify the obstacles faced, and initiate efforts to overcome these obstacles. The research method used is a qualitative descriptive method with data collection techniques through in-depth interviews. Respondents consisted of bank managers, bank employees and customers involved in transactions using Murabahah contracts. Data analysis was carried out taking into account relevant sharia principles. The research results show that the implementation of the Murabahah contract at BSI KCP Medan Sukaramai has been carried out carefully and structured in accordance with sharia principles. However, the obstacles faced include a lack of customer understanding of sharia principles as well as differences in understanding between customers and bank officers. Efforts made by banks to overcome these obstacles include increasing education for customers and regular training for bank officers. This research contributes to the understanding of Murabahah contract practices in the sharia banking sector, as well as offering recommendations for banks to increase the effectiveness and efficiency of implementing Murabahah contracts. In addition, it is hoped that this research can provide customers with a better understanding of sharia principles in financial transactions.

The Islamic Financial Sector (IFS) is a rapidly growing sector in the Islamic economy. IFS operates on Islamic law, so it must always adhere to Islam. IFS plays a crucial role in implementing Islamic principles aimed at helping society achieve prosperity, honesty, and fairness through a profit-sharing system. One of the key players in the Islamic financial sector is Islamic banking, which has a low credit risk, resulting in a sufficient margin for MSMEs. MSMEs, also known as Usaha Mikro Kecil dan Menengah (UMKM), are a type of productive business owned by individuals or corporations and regulated by Law No. 28 of 2008. UMKM has a significant role in Indonesia's economy. This potential is what motivates Islamic banks to facilitate the provision of loans to MSMEs. As time passes, Islamic banks have become capable of supporting MSMEs, which in turn attract MSMEs to conduct transactions at Islamic banks.

The development of information and communication technology facilitates transactions, including through e-commerce, but has the potential to present criminal acts of data theft and violations of user privacy. This research investigates the case of data leakage in the Tokopedia application in criminal law and corporate liability by Tokopedia. The analysis shows that Tokopedia can be criminally liable for its negligence in maintaining the security of personal data, such as the weakness of the data security system (encryption) and the lack of vigilance against hacker attacks. Tokopedia has several obligations in protecting users' personal data. This case shows the importance of corporate criminal liability and the company's obligation to protect users' personal data. Using the normative juridical method and statutory approach, primary data is obtained from the Tokopedia 2020 case study, while secondary data comes from primary and secondary legal sources. The results show that the Tokopedia data leak in 2020 is a criminal offense due to the negligence of PT Tokopedia, which is in accordance with the criminal law principle of Culpa Lata Unconscious. The Personal Data Protection Law emphasizes the responsibility of PT. Tokopedia in protecting personal data. Law enforcement needs to take firm action against the perpetrators of criminal acts to provide a deterrent effect.

Fraud through the internet or online-based fraud is a crime that is rife today. The increasing use of the internet turns out to open up greater opportunities for fraudsters to get money or profit from the internet. Transact in online investment activities using exchange in the form of electronic money (bitcoin). With this virtual money, now business transactions can be carried out without involving intermediaries such as banks. The main problem in this study is what is the form of fraud and embezzlement in online investment (BITCOIN) based on Kupang District Court Decision Number 129/Pid.B/2021/PN. Kpg Jo Kupang High Court Decision Number 143/Pid/2021/PT Kpg Jo Supreme Court Decision Number 422 K/Pid/2022 and whether the court decision against fraud and embezzlement under the guise of online investment (BITCOIN) is fair to the victim. This research is a normative legal research that examines based on existing decisions, laws and regulations, legal theories and opinions of scholars. The results of this study show that (1) there are two forms of criminal acts that researchers found in the verdict, namely fraud and embezzlement. (2) the aspect of justice contained in the decision that it is not fair to the victim based on the laws and regulations and criminal sanctions given to the accused. Therefore, suggestions for the results of this study are (1) It is recommended that local governments that have duties and responsibilities in solving these problems can pay attention to the application of criminal sanctions.

In the development of financial technology, many payment system innovations have emerged, one of which is the Indonesian Standard Quick Response Code (QRIS). This research aims to determine the implementation of QRIS for business actors in the Kupang City Traditional Market. This research uses a qualitative approach, with data collection methods conducting interviews, observation, documentation. The results of this research show that the Quick Response Code Indonesian Standard (QRIS) is an electronic payment tool to make it easier for people to carry out transactions. Through QRIS, people can feel the ease of making transactions anytime and anywhere, even outside bank operational hours. However, in its implementation there are several obstacles, namely a weak internet connection so that the transaction process carried out by traders is hampered, the cellphones owned by traders are not yet sophisticated so they cannot make transactions, lack of knowledge and a 0.3% deduction from the transaction value.  

This article aims to examine the form of legal protection for buyers due to the implementation of legal regulations in Indonesia regarding cases of hidden defects in e-commerce transactions. This research is normative legal research with primary, secondary and tertiary legal materials. This research uses a legislative approach which will then be analyzed using the syllogism method with a deductive mindset. The results of this research show that internal legal protection is created by the parties themselves, if the business actor commits a breach of contract in the form of selling goods that are not in accordance with the agreement, this can result in internal protection not being fulfilled. Meanwhile, the UUPK and PP PSTE are a form of external legal protection because they are regulations that have been made by authorized officials to provide protection to weak parties from injustice.

Sharia people's credit bank (BPRS) is an institution that carries out business activities based on sharia principles and in its activities does not provide services in payment traffic. The level of interest in PT. Many BPRS Al Washliyah choose murabahah financing. This high level of murabahah financing activity can cause high risks faced by the entity providing the financing. Risk management is an effort that must be made to minimize the possibility of loss risks that may occur as a result of problematic murabahah financing transactions. The conclusion from these results is that murabahah financing risk management faced by PT. BPRS AL-Washliyah Medan, namely by persuasive means, if this method cannot be a solution to the existing problems, then PT. BPRS Al-Washliyah Medan resolved this by means of collateral, namely the confiscation/sale of collateral

A house is a basic human need, many people are rarely able to save in cash due to rising house prices. By providing pawn products (Home Ownership Credit), the Bank acts as a mediator between the interests of home buyers and sellers in this situation. However, Muslims are not allowed to use the usury transaction interest system used by mainstream banks. For Muslims who want interest-free financial services, the rise of Islamic banking is a good thing. However, the fact that sharia banking has not been able to match conventional banks in Indonesia is proof that the majority of Muslim communities there do not have full confidence in using sharia banks. Based on this, the author looks at and discusses how murabahah contracts are used in sharia finance at the Bank Sumut Syariah Lubuk Pakam Branch Office. The aim of this qualitative descriptive research which combines case study theory is to describe the implementation of the murabahah contract and determine its impact on sharia financing at Bank Sumut Syariah Lubuk Pakam Branch Office. To gather information regarding the use of murabahah contracts in Islam, the data collection approach uses interview procedures, namely questions and answers to officers, employees and authorized parties (in authority), as well as documentation. Descriptive techniques are used in data analysis procedures. The research findings, the application of the DSN-MUI fatwa regarding murabahah, turns out that the DSN-MUINo.04/DSNMUI/IV/2000 fatwa was followed in the case of murabahah financing for subsidized housing mortgage financing carried out by the North Sumatra Syariah Bank, Lubuk Pakam Branch Office.

From the results of the evaluation carried out on the training participants, the training participants participated in the event enthusiastically, this was seen from the beginning to the end of the event, all participants participated well, it was also seen in the question and answer session where all the training participants' problems were related to recording techniques and journal corrections, the aim of Community Service activities (PKM) in this community have been achieved well and in accordance with the stated objectives and the operation of the Labamu application has been successfully answered and provided direct guidance by the service team. Recommendations for follow-up activities are to focus more on different types of business from each BUMDes Unit. Mentoring can be carried out per group according to the participants' business base so that implementation is more effective and easier. The methods used for community service activities are (1) lectures and training on the use of the 'SIAPIK' application in conveying the concept of effective transaction recording for Village-Owned Enterprises and (2) case questions to provide examples of transaction recording practices and correction journals for transaction treatment note-taking errors, and (3) providing consultation and assistance in the field. The results of the evaluation of this service activity showed that participants' level of understanding of the material provided was 80%.

This legal research aims to investigate how absentee land regulations are implemented in relation to agricultural land ownership in Temanggung Regency. The main objective is, first, to understand how absentee land regulations are implemented in relation to agricultural land ownership in Temanggung Regency. Second, to identify the factors that cause absentee ownership and control of land in Temanggung Regency. This research is a type of empirical juridical legal research that is descriptive in nature. This research method uses primary data obtained through direct interviews with the Temanggung Land Office and people who own absentee land. The research results show that absentee ownership and control of land still occurs in Temanggung Regency due to less than optimal implementation of the authority of the Temanggung Land Office. This condition occurs because there are buying and selling transactions outside official mechanisms and a lack of clear records by the Temanggung Regency Land Office regarding land inheritance. Several factors that cause the emergence of absentee land control and ownership in Temanggung Regency include legal aspects, law enforcement, community participation, infrastructure and culture.

This study aims to analyze the effectiveness of using Accurate in managing cash expenditures at PT Graha Mukti Indah, which is engaged in property development. Good cash expenditure management is very important so that companies are able to maintain liquidity and financial stability in the long term. The research method used is descriptive qualitative with a case study approach. Data was obtained through direct observation of the system used, interviews with finance staff, and documentation of cash expenditure transactions. The results show that Accurate is able to increase time efficiency in recording, reduce the level of human error, and provide real-time cash reports that can be used as a basis for managerial decision making. This finding implies that digitizing the financial system through the use of accounting software can be a relevant strategy for similar companies to improve transparency, accuracy, and the overall quality of financial decision making. Overall, the implementation of Accurate has proven to be an effective solution for improving cash expenditure management at PT Graha Mukti Indah, and its successful integration could serve as a model for other property development companies seeking to enhance their financial management practices.  

Micro, Small and Medium Enterprises (UMKM) MEFs Foods & Snacks is one of the MSMEs engaged in processing snacks which are packaged in such a way that they follow developments and people's tastes. In order to improve financial management at MEFs Foods & Snacks MSMEs, MEFs Foods & Snacks MSMEs are expected to be able to make financial reports so that MSME finances can become more accountable. The results achieved in this service are changes in the presentation of financial reports compared to the previous period, this is because MSME managers already understand how to record transactions, carry out records correctly so that the presentation of financial reports becomes more accurate and reflects the financial condition of MEFs Foods & Snacks MSMEs. Actually

This research explores the impact of marketing strategies that use social media on consumers' interest in making repeat purchases. Social media has become a significant platform in influencing consumer behavior. By integrating effective marketing strategies on social media, this research aims to understand how consumers' interactions with advertising and promotional content on social media influence their desire to make repeat purchases. Quantitative and qualitative research methods were used to analyze data from surveys and interviews with consumers who actively use social media. The results show a significant relationship between exposure to social media advertising and consumers' interest in repeat transactions, with factors such as brand trust and consumer engagement playing an important role in this process.

Sharia economics is an economic system based on the principles of Islamic law or sharia. These sharia principles cover many aspects such as peace, contentment and satisfaction with Islamic teachings. In the context of sharia economics, buying and selling transactions must be in accordance with Islamic principles and involve moral and ethical aspects. The aim of this research is to find out how important it is and how much people understand Islamic economics. It is equally known that many people have opinions or think that Islamic economics is wrong, and has many principles, etc. This research used a qualitative descriptive method, and data collection was carried out by direct observation and interviews with several sellers there. So the results of this research are that around 90% of sellers in the Rawamangun area use sharia economics in buying and selling transactions, on average they use sharia economic principles from the first time they trade, because according to them by using sharia economic principles, transactions buying and selling becomes fairer and better.

The purpose of this study was to determine how the marketing strategy of Islamic pension fund products at Bank Syariah Indonesia and what obstacles are faced when marketing pension fund products to the people of Indonesia, This marketing strategy is structured based on what to do, who does it, and when to do it. The marketing strategy used by Bank Syariah Indonesia KCP Jember Gajah Mada in increasing sales of pension products is to use promotional approaches and strategies. This approach to customers can increase the long-term growth of Bank Syariah Indonesia KCP Jember Gajah Mada and maximum customer satisfaction. After conducting the approach process, the next stage is the promotion strategy. Promotion is an activity that aims to convey information about pension products to customers, so that these pension products are known and can encourage customers to use them. Promotion is also very useful for providing information about the advantages or disadvantages of these pension products. The method used in this research is a qualitative research method, namely by making observations to the research location, conducting interviews with Bank Syariah Indonesia employees and collecting data from various sources related to this research. It is hoped that from the results of this research, Bank Syariah Indonesia can market its products in accordance with the wishes of the Indonesian people who make transactions safely, comfortably and blessedly.

This research aims to develop a cashier application to improve efficiency and user experience in Rieska stores. By using the UI/UX design method, this application is designed to facilitate transactions and inventory management. The design results show a cashier application that is responsive and easy to learn. Users provided positive feedback, indicating wider adoption in the retail environment. This research highlights the importance of developing cashier applications that focus on user needs in improving efficiency and user experience in retail businesses.