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Micro, Small, and Medium Enterprises (MSMEs) in Denpasar City have a strategic role in the regional economy, particularly through job creation and contributions to local income. Despite their potential, many MSMEs still encounter challenges in financial management, which can hinder their development and sustainability. The emergence of information technology offers solutions, including cloud-based accounting systems that provide convenience, efficiency, flexibility, and accessibility—features that are especially beneficial for small business actors. This study aims to explore the factors that influence MSMEs’ interest in adopting cloud accounting systems in Denpasar City. The research uses a quantitative method with a survey approach involving MSME actors who currently use or have the potential to use cloud accounting. The independent variables in this study include personal ability, perceived ease of use, perceived usefulness, and perceived data security risk, while the dependent variable is the interest in using cloud accounting systems. The data were analyzed using multiple linear regression to determine the effect of each factor on the dependent variable. The results show that personal ability, perceived ease of use, and perceived usefulness have a positive and significant influence on MSMEs’ interest in adopting cloud accounting systems. In contrast, perceived security risk has a negative and significant effect, indicating that concerns about data privacy and cyber threats may hinder the adoption of this technology. The findings of this study contribute to the understanding of technology acceptance among MSMEs and highlight the importance of strengthening digital competencies, improving user-friendly system design, and enhancing cybersecurity measures. These insights are expected to support government and developers in formulating appropriate strategies to accelerate digital transformation within the MSME sector, especially in the context of financial technology. The implementation of such strategies can improve business performance and competitiveness among MSMEs in Denpasar and beyond.

Indonesia's digital transformation has accelerated dramatically, creating unprecedented opportunities alongside significant cybersecurity challenges. This article examines the current state (das sein) and normative expectations (das sollen) of Indonesia's cybersecurity and data protection legal framework through a comprehensive normative legal analysis. The study reveals critical gaps in existing legislation, particularly the Information and Electronic Transactions Law (UU ITE). It evaluates the potential impact of emerging regulatory frameworks, including the Draft Law on Personal Data Protection (RUU PDP). Using normative legal research methodology, this analysis draws from statutory regulations, policy documents, and comparative legal studies to assess Indonesia's legal preparedness for evolving cyber threats. The findings indicate that while foundational legal instruments exist, significant normative reforms are required to address sophisticated cybercrime, protect individual privacy rights, and maintain national digital security. The research concludes with actionable recommendations for legislative enhancement, institutional strengthening, and public-private collaboration to establish a robust, adaptive cybersecurity legal regime that meets international standards while addressing Indonesia's unique socio-legal context.

Advances in information technology-based financial services are beginning to follow suit, in the form of peer-to-peer lending, which provides easy access to loans without the need for conventional financial institutions. However, this convenience brings new challenges, particularly regarding the protection of users' personal data. Many platform providers access excessive amounts of sensitive information, such as contacts, photos, and other personal data, which can be misused to the detriment of borrowers. Therefore, this study aims to identify and analyze regulations related to personal data protection, particularly in the field of peer-to-peer lending services in Indonesia. It also analyzes the role of financial institutions, namely the Financial Services Authority (OJK), in addressing potential violations committed by platform providers. Using a normative legal approach, the study shows that despite the existence of these regulations, implementation in the field is suboptimal, particularly in terms of monitoring illegal platforms. Furthermore, challenges to oversight include limited resources and a lack of digital literacy among the public, which results in many users not fully understanding the risks of sharing their personal data. This study also highlights the importance of collaboration between the OJK, the Ministry of Communication and Information Technology, and law enforcement agencies to strengthen oversight mechanisms and take action against violations. In addition, extensive public education regarding personal data security is needed to encourage greater vigilance in using digital services. Personal data protection must be a top priority in the development of financial technology to prevent privacy violations. Strict regulations and effective sanctions are expected to provide a deterrent effect and create a healthy and equitable fintech ecosystem in Indonesia. This study also recommends that the government accelerate harmonization between the Personal Data Protection Law (PDP Law) and financial services sector regulations, particularly regarding service providers' transparency obligations in managing consumer data.  

In the rapidly evolving digital era, data breaches have emerged as a serious threat, particularly in the e-commerce sector which handles vast amounts of customers’ personal data. The protection of personal data has therefore become a crucial issue, requiring effective regulation to ensure digital privacy. In response to this growing concern, Indonesia enacted the Personal Data Protection Law (UU PDP) in 2022 as a significant step toward strengthening digital privacy and security. This study aims to evaluate the effectiveness of the 2022 PDP Law in addressing customer data breach incidents on e-commerce platforms in Indonesia. Using a qualitative approach and case study method, this research analyzes several high-profile data breach cases involving major e-commerce companies in the country. The findings indicate that, although the PDP Law has established a clear legal framework regarding the obligations of reporting and managing data breaches, its implementation still faces multiple challenges. Some companies have not fully complied with the legal timeframes for notifying users, and there is a general lack of transparency in how data breach incidents are managed. These shortcomings reveal a gap between the regulatory framework and practical enforcement in the field. Furthermore, the study highlights the limited public awareness and the insufficient preparedness of some companies in responding to data security incidents in accordance with the law. As a result, the rights of consumers to be informed and protected are not always upheld effectively. This research recommends stronger supervision by relevant authorities to ensure stricter enforcement of the PDP Law. It also underscores the need for ongoing education and intensive training for e-commerce companies to enhance their capacity to prevent, detect, and respond to data breaches in compliance with the legal standards. By reinforcing regulatory implementation and organizational readiness, Indonesia can better safeguard digital consumer rights in the growing e-commerce landscape.

The advent of ChatGPT, a generative AI technology, has initiated significant transformation within the finance sector by allowing users to engage with digital systems using natural language. Despite its promising capabilities, integrating ChatGPT into financial operations introduces a host of ethical concerns that must be rigorously addressed to ensure its appropriate and conscientious use. This policy-focused article begins with a brief overview of ChatGPT’s utility in financial contexts and then examines the ethical dilemmas it raises. These include biased decision-making outputs, the risk of misinformation influencing financial outcomes, data privacy and security vulnerabilities, opacity in algorithmic processes, the displacement of human workers, and complex legal implications. We argue that financial entities adopting ChatGPT have a responsibility to develop and implement comprehensive strategies aimed at mitigating these ethical risks. In support of this goal, we outline policy recommendations designed to directly address these pressing issues. Ultimately, this article emphasizes the urgent need for a robust ethical framework to guide the deployment of ChatGPT in financial environments, ensuring that its implementation benefits both individuals and society. Furthermore, we highlight key areas for future research that can support ongoing efforts to integrate AI responsibly in finance.

In this study, to analyze the interest factors in using e-commerce-based accounting information systems among Surakarta private students. This research is quantitative research. The population of this research is private students from Surakarta. The sample determination technique uses the Slovin formula. Data analysis uses SPSS 25. The results of this study prove that perceived ease and trust influence interest in the Shopee e-commerce based accounting information system and perceived risk does not influence interest in using the Shopee e-commerce based accounting information system. So, Shopee e-commerce features must pay attention to service, privacy & security and provide functional features so that they can attract students' attention to use Shopee e-commerce.

The digital era has brought significant changes in the way humans access, store, and share information. Amidst these technological advances, major challenges have emerged to the protection of individual privacy rights. Personal information is increasingly easy to collect and process by various parties, both by state institutions, technology companies, and individual users. On the other hand, the need for freedom of information is also increasing, especially in the context of transparency, public participation, and data openness. The balance between cybersecurity and freedom of information is a crucial issue that must be addressed comprehensively. This paper aims to examine the protection of privacy rights in the digital era by highlighting the tension between data security efforts and demands for information openness. The method used is a literature study with a qualitative approach. The results of the study show that privacy protection requires clear regulations, such as the Personal Data Protection Law in Indonesia, as well as public awareness in protecting personal data. On the other hand, freedom of information must still be maintained so that it is not misused to violate individual rights. Therefore, a balanced approach is needed between regulation, education, and technology to create a digital space that is safe, fair, and respects human rights.  

Adaptive environmental arrangements, particularly in elderly care facilities (PSTW - Panti Sosial Tresna Werdha, or Social Welfare Homes for the Elderly), need careful consideration due to the physical and cognitive decline experienced by elderly residents in their rooms. This issue indicates that suboptimal furniture arrangement in rooms can lead to a high incidence of risks such as falls, decreased comfort, and safety concerns. According to WHO data, falls are a leading cause of injury among the elderly. Therefore, a senior-friendly environment must be created, necessitating the identification and arrangement of furniture in elderly residents' rooms.Comfort is enhanced through the selection of ergonomic furniture and appropriate lighting levels. The safety of elderly individuals during mobilization is prioritized by eliminating hazards and ensuring obstacle-free pathways, supported by fall incident risk data and primary prevention principles. Increased provision of privacy and ensuring accessibility in emergencies aligns with crime prevention through environmental design practices.

The advancement of artificial intelligence (AI) technology and social media has significantly influenced the dynamics of societal life, including women. Social media offers a space for the empowerment of women, but at the same time, it also presents various risks such as privacy violations, digital violence, and misuse of personal data. This community service activity aims to strengthen digital literacy among women, particularly in raising awareness of digital risks, protecting digital rights, and promoting safe and responsible social media use. The implementation methods of the activities include outreach in the form of workshops, discussion forums, and case simulations. The results of the activities indicate that there has been an increase in participants' knowledge about privacy in the digital world, forms of gender-based violence in the online realm, and strategies for preventing digital risks. This program is expected to serve as a model for empowering women through the enhancement of digital literacy in responding to the challenges of an increasingly digitalized era.

The Enterprise University Website is an academic platform for internship students and employees at PT Petrokimia Gresik. This study aims to measure user satisfaction with the Enterprise University website and identify priority improvements using the e-Servqual and IPA methods. The e-Servqual method is applied through seven dimensions: Efficiency, System Availability, Fulfillment, Privacy, Responsiveness, Compensation, and Contact. Based on these, service indicators that should be the main focus for improvement are determined using the Importance-Performance Analysis (IPA) method. This research is a quantitative study. The sample consists of 49 Merdeka internship students at PT Petrokimia Gresik who are also users of the Enterprise University website. The results show that based on e-Servqual calculations, the overall average gap between user perceptions and expectations is (-0.61). This indicates that the service quality of the Enterprise University website is still lacking and does not provide user satisfaction. Furthermore, data analysis using the IPA method, as shown in the Cartesian diagram, reveals that the top improvement priorities lie in three indicators located in Quadrant I. The findings of this study can serve as a basis for strategic decision-making by platform managers to optimize services and enhance user satisfaction in the academic processes at PT Petrokimia Gresik.

The development of the banking sector has led to an increase in the processing of customers' personal data, which can pose a risk of data misuse. One of the efforts to prevent this is the implementation of data minimisation, which emphasises that the personal data collected must be relevant, limited, and consistent with the legitimate purposes of processing, as well as transparent in accordance with the provisions of Article 27 of Law No. 27 of 2022 on Personal Data Protection (PDP Law). This study employs a normative legal analysis method with a descriptive-analytical approach, incorporating transformative legal theory and privacy rights protection to examine the application of the data minimisation by banks. The findings indicate that excessive data collection practices still frequently occur and may violate customers' privacy rights. Therefore, banks are required to disclose the types and relevance of customer data, conduct regular mapping and evaluation of the data required, and implement selective and secure information technology systems. This implementation constitutes banks' compliance with data protection principles, particularly security and accountability. Additionally, active customer involvement and oversight by authorities are crucial factors in ensuring the effectiveness of data minimisation implementation in the banking sector.

Transparency and accountability in the legal system remain critical challenges in the ongoing efforts to reform governance in the digital era. This article aims to examine the potential and challenges of implementing blockchain technology to enhance transparency and accountability within legal systems. The study employs a qualitative literature review approach, conducting an in-depth analysis of relevant scientific literature and recent publications. Findings reveal that blockchain offers innovative solutions through immutable legal data and decentralized processes, which enhance public trust and efficiency via smart contracts and decentralized dispute resolution systems. However, the implementation of this technology faces obstacles related to regulation, data privacy, and the need for adequate infrastructure development. In conclusion, blockchain has the potential to revolutionize the legal system, provided there is cross-sector collaboration to overcome existing barriers. Further research is recommended to integrate empirical methods and case study explorations to deepen and apply understanding of blockchain adoption in legal contexts.

This study explores the integration of blockchain technology with federated learning (FL) to enhance cross-organizational healthcare analytics while ensuring privacy and data security. Federated learning allows multiple institutions to collaboratively train machine learning models without sharing sensitive patient data. Instead, local data is used to train models, and only model parameters are exchanged. However, privacy concerns and data sharing inefficiencies have hindered broader healthcare collaboration. Blockchain, a decentralized ledger technology, addresses these concerns by ensuring data integrity and transparency, providing an immutable and tamper-proof record of all transactions. This study investigates how the combination of blockchain and federated learning can overcome these challenges, facilitating secure and efficient data sharing between healthcare institutions. The study uses synthetic multi-institution healthcare datasets to simulate real-world collaboration scenarios. The blockchain-enabled federated learning system ensures that no raw patient data is shared, significantly reducing the risk of privacy breaches while still allowing healthcare institutions to collaborate on predictive model development. The results show that while there is a slight decrease in model accuracy compared to centralized methods, the trade-off is outweighed by the privacy and security benefits. Blockchain’s integration ensures that model updates are transparent, enhancing trust between institutions and reducing concerns about data integrity. Moreover, the use of blockchain’s smart contracts automates and enforces compliance, further streamlining collaboration. This research contributes to the field by demonstrating how blockchain-integrated federated learning can create a secure, scalable, and privacy-preserving framework for collaborative healthcare analytics. The findings underscore the potential for this approach to enhance healthcare outcomes and improve decision-making across institutions while ensuring patient data protection.

Artificial Intelligence (AI) is quickly becoming a game changer in the way businesses build and manage their strategies. This article explores how AI is helping organizations make faster and smarter decisions, streamline operations, and spark innovation across various industries. With the ability to process massive amounts of data, AI tools can uncover valuable insights about market trends and customer behavior, allowing companies to respond more accurately and stay ahead of the competition. From machine learning and generative AI to natural language processing and digital twins, these technologies are transforming everything from internal workflows to how businesses connect with customers. The article also offers a practical roadmap for adopting AI in a business setting, covering steps like evaluating readiness, running pilot projects, and measuring success through return on investment (ROI). It emphasizes the need for strong data infrastructure, skilled teams, and a culture that supports innovation and data-driven thinking. Challenges such as algorithmic bias, data privacy, and internal resistance to change are also addressed. Real-world examples from banking, retail, and manufacturing show how AI can deliver real impact improving efficiency, increasing customer satisfaction, and driving business growth. Ultimately, embracing AI isn’t just about keeping up with technology it’s about shaping the future of smart, strategic, and ethical business.

Legal protection of personal health data amidst the rapid digitalization of health services, such as telemedicine, electronic medical records, and online consultation applications is very important. Sensitive health data requires careful management, but in fact, many digital service providers in Indonesia have not implemented adequate security standards. The case of the BPJS Kesehatan participant data leak is a real example of the weakness of the data protection system, coupled with the practice of data misuse by digital platforms without valid consent. The method used is qualitative with a normative legal approach, through a literature study of primary and secondary regulations such as Law No. 27 of 2022 concerning Personal Data Protection (UU PDP), the ITE Law, and related Government Regulations and Permenkes. The results of the study show that although regulations are comprehensively available, implementation in the field still faces serious challenges such as the lack of appointment of Data Protection Officers (DPOs), weak supervision, and low awareness of data protection. Real threats such as cyber attacks, data leaks due to negligence, and misuse by third parties are the main issues. Electronic system providers have a great responsibility in building an information security system, preparing privacy policies, and implementing the principle of "privacy by design".  

TikTok's algorithm-based digital marketing strategy, especially through the #FYPMarketing approach, has become an effective method in building emotional connections and increasing Gen-Z consumer loyalty. Through the For You Page (FYP) feature, brands can spread content organically with a wide reach, as long as the content is emotionally relevant, authentic, and participatory. This study uses a qualitative method based on literature studies and analyzes the #ScarlettGlowUp campaign as a case study. The findings show that the success of marketing to Gen-Z is greatly influenced by the use of user-generated content, micro-influencer involvement, and storytelling that is consistent with the values ​​held by the audience. However, challenges such as algorithm manipulation, digital communication ethics, and data privacy issues are obstacles that require an approach based on transparency and social responsibility. This article concludes that the success of the #FYPMarketing strategy depends not only on technological and algorithmic capabilities, but also on trust, clarity of values, and alignment between the brand and its digital community.

This study uses a qualitative method with a normative legal approach that aims to analyze legal protection for victims of Information and Electronic Transactions (ITE) crimes, especially in cases of the distribution of digital pornographic content. The rampant distribution of pornographic content through digital platforms is a serious threat to the privacy rights and dignity of victims, especially women and children. In the context of law in Indonesia, protection for victims has been regulated in several laws and regulations such as Law Number 19 of 2016 concerning Amendments to the ITE Law and the Criminal Code (KUHP). However, the implementation of this protection still faces various obstacles, includeing weak law enforcement, limited understanding of victims’ rights, and the suboptimal role of witness and victim protection institutions. Through literature studies and analysis of court decisions, this study found that legal protection is still reactive and has not been optimal in preventing and restoring victims’ losses as a whole. Therefore, a more responsive policy reformulation and strengthening of digital literacy are needed as strategic preventive measures.

This study discusses the importance of ethics in educational research, which serves as the fundamental basis for maintaining scientific integrity and protecting the rights of research subjects. The study aims to examine the principles of research ethics in education, the challenges faced in its implementation, and solutions to ensure compliance with ethical standards. This research employs a literature review method by analyzing various relevant sources. The findings indicate that the key principles of research ethics in education include respect for research subjects, maintaining privacy and data confidentiality, upholding objectivity, and ensuring transparency in reporting results. Common challenges encountered include protecting participants' rights, avoiding bias, and managing conflicts of interest that may affect research validity. Therefore, researchers must possess a high level of awareness and responsibility to ensure that their research provides positive benefits for academia and society at large

This study uses a qualitative method with a descriptive approach to examine the impact of social media on the honesty of teenagers toward their parents in Stabat Lama Barat Village. The aim of this research is to describe the extent to which the use of social media influences teenagers’ honest behavior in communication and interaction with their parents. In an increasingly advanced digital era, social media is not only a source of entertainment but also has a significant influence on character development and moral values, including honesty. The results show that some teenagers tend to hide their social media activities from their parents, either due to privacy concerns, fear of being scolded, or the desire to create a certain image online. This behavior leads to reduced openness and honesty in their daily lives. However, there are also teenagers who are able to use social media wisely while upholding honesty within the family. Factors such as moral education at home, parenting styles, and social environment play an important role in shaping honest attitudes among teenagers despite the rapid growth of digitalization.

The purpose of this research is to see how Digital Literacy: Understanding Norms and Ethics in the Online Field. In general, this study aims to assess the extent of understanding and practice of digital ethics in various groups. Measuring interventions (workshops/socialization) in improving ethical behavior online. Identify gaps in areas prone to norm violations, such as privacy breaches, unauthorized uploads, and the spread of hoaxes. Develop a model or recommendation for literacy programs that is grounded in social norms and values. Research methods The form of this research is descriptive, analytical, and critical. Therefore, the author can comprehensively explain how Digital Literacy: Understanding Norms and Ethics in the Online Field. In this study, the author optimally used two data sources related to this research, namely. Primary data sources and secondary data sources. The result of this study is that digital literacy and ethics are effective in reducing hoaxes and hate speech. Strengthening methods include e-learning, digital media, and school literacy movements. The challenges are the limited skills of students, the lack of parental supervision, and the need for teachers who need to continue to develop.