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Code switching and code mixing are various variations of language by a person or certain community groups, for example in schools, offices, housing and traditional markets. Traditional markets themselves can be said to be centers of interaction and transactions that allow speakers and speech partners to come from various regions with different backgrounds, statuses and mastery of languages. Differences in social backgrounds in speech communities in traditional market environments result in greater opportunities for the emergence of code-switching and code-mixing phenomena, and are interesting to study in more depth in terms of form, type and factors that influence the emergence of these phenomena.The method used in this research is descriptive qualitative to examine data by explaining or describing the data contained in the remarks. The phenomenon of code mixing is the use of two or more languages ​​in a speech. Code mixing can occur if a language speaker, when using Indonesian, then inserts regional language elements into Indonesian speech. In other words, someone who speaks using the main Indonesian language code has an autonomous function, while the regional language codes involved in the main code are just fragments without function or autonomy as a code. Meanwhile, the Code Switching Phenomenon is a speech event with a change in language use. or dialect.

This research was created to discuss the juridical review of the impact of the proliferation of online transportation partners. Indonesia has experienced an industrial revolution, based on the Big Indonesian Dictionary (KBBI), Industrial Revolution is divided into two words, namely Revolution and Industry. Revolution is change that occurs very quickly, while industry is an effort to carry out production. So in conclusion, the Industrial Revolution is an event that happened very quickly in carrying out production activities which were carried out using technological tools and something produced had added value. The proliferation of online transportation partners is an example of the results of the industrial revolution. There are five important variables to consider when evaluating an ecommerce website: interface, navigation, content, reliability, and technical. An interface is a type of application that connects users and facilitates financial and business transactions for the general public. The user interface provides ease of use for its users. One user interface that is currently popular in Indonesia is Go-Jek, an e-commerce application that makes it easier for users to purchase goods or services, whether transported or not. This research will discuss the impact of Go-Jek according to judicial review.

urrently, the implementation of IoT devices has been widely utilized by various parties in supporting the increasingly complex aspects of human life. IoT devices have become a favorite among hardware and software developers due to their ease of use and flexibility in adapting to the evolving systems of today. One of the uses of IoT is in the realm of digital economics, where digital economy represents a new way of prioritizing technology and ease in the buying and selling transaction process between sellers and buyers. In the past, payment processes for goods or services used to involve paper money and coins, but nowadays, payments are made using digital media. However, the current digital payment methods still rely on centralized storage technology. Therefore, if the data held at the center is damaged or compromised, it can disrupt the flow of financial transactions, and user data privacy becomes a subsequent concern. 

The mobile technology advancement has been growth rapidly. Every persons use mobile phone to support their daily activities. This condition make banks have to change their traditional methods of customer service to adoption of information technology.Customers today require more personalized services at any time and any place. Mobilebanking is one of advanced information technologies that can employ to achieve a high level of customer services and emerging technology that permits conduct of banking transaction through mobile phone. For bank’s customers, this application will support their banking transaction if they think it has a usefulness and easy to use. The important one is customer trust to mobile banking application. This research purposes to test the effect of perceived usefulness, perceived ease of use and trust to use of mobile banking. A survey was conducted at BSI KCP Medan Kampung Baru Collected data analized with multiple regression analysis. The results of this research show that perceived usefulness, perceived ease of use and trust tend to have effect on use of mobile banking And There are still many customers who make transactions directly to the teller even though there is mobile banking.

Technological developments have had a huge impact on the banking system, one example of the impact of developments is increasingly modern payment systems such as mobile banking. Bank NTT is one of the banks that provides mobile banking services called B'pung mobile. This research aims to determine consumer preferences for mobile banking services at Bank NTT. This research uses a qualitative descriptive approach, by conducting structured interviews with informants and NTT bank customers. The research results show that consumer preferences for mobile banking services at NTT banks continue to experience positive developments in line with technological advances and changes in user behavior, ease of access, transaction security, feature and functional innovations are getting better. However, in its implementation there are several problems, namely a weak internet connection, no fingerprint feature and also a top up feature that is difficult to access.

The progress of science and technology today is an advancement of human civilization which has an impact on all aspects of life, including the development and increasing diversity of motives and forms of crime. Along with this progress, the business world is also used as a means of committing crimes by criminals, one of which is money laundering which takes advantage of technological advances and system advances in the business world, such as taking advantage of the sophistication and ease of banking transactions and other forms of business activities. . In direct proportion to this, various efforts have been made to prevent and narrow the space for money laundering perpetrators, especially by building a legal system in the business world that can eradicate this white collar crime, both nationally and internationally.

The aim of this study is to examine how PT Mayora Indah Tbk handles exchange rate variances and foreign currency transactions. At PT Mayora Indah Tbk, instances of exchange rate variances and foreign currency transactions arise from the existence of subsidiaries overseas, loans, export sales, and certain significant company acquisitions. The qualitative research method is employed, with PT Mayora Indah Tbk as the subject of investigation. The collection of data and information utilizes library research methods and information extracted from PT Mayora Indah Tbk's Annual Report. The findings of the study indicate that the treatment of exchange rate variances and foreign currency transactions at PT Mayora Indah Tbk aligns with the relevant PSAK. Nonetheless, the study is constrained as it relies on data from publicly distributed financial statements and concentrates solely on the account of other income exchange rate variances in the elaboration of financial statements. The researcher looks forward to improved and more intricate research endeavors in the future.

This article will analyze foreign currency transactions at PT. Appipa Indonesia. In import-export transactions related to two different countries, using different currencies, namely foreign currency and local currency. Foreign currency transactions in their treatment can affect the financial statements of sales, purchases, accounts payable, receivables, and so on. This research method is descriptive qualitative. PT. Appipa Indonesia has implemented accounting treatment in accordance with PSAK No.10 regarding exchange differences on foreign currency transactions.

. Accounting for exchange rate differences and foreign currency transactions has a significant impact on annual financial reports. Companies that trade foreign currencies must apply appropriate accounting policies to record exchange rate differences that occur. This research aims to analyze the accounting treatment of exchange rate differences and foreign currency transactions at PT. Indofood Sukses Makmur Tbk The method used in this research is a descriptive method using secondary data obtained from the company's financial reports. The research results are based on the application of PT. Indofood Sukses Makmur Tbk's accounting principles in accordance with Financial Accounting Standards (SAK). The author notes translation differences when recognizing income or expenses and does not consider translation differences when recording assets or liabilities. This research also shows that the resulting exchange rate differences have a significant impact on PT's annual financial reports. Indofood Sukses Makmur Tbk. A favorable exchange rate difference can increase the company's net profit, while an unfavorable exchange rate difference can reduce the company's net profit.  

This research aims to determine the effect of the use of digital money on the amount of money circulating in Indonesia. The method used is Library Research (Library) in this writing, this method uses books, and journals, both written and online. Based on this research, it can be concluded that the use of digital money brings efficiency in transactions, reduces operational costs, allows fast payments, and allows better transaction tracking. It changes the way we interact with finance, providing benefits to individuals, businesses, and the economy as a whole. However, it should be noted that security, regulation, and consumer protection are also important concerns in the development of this financial technology.

This study uses a descriptive qualitative research method to analyze the variation of slang used by the Baduy local community, Desa Kanekes. The data collected is a data primer, which is collected through fieldwork and data collection through questionnaires. The research also uses a survey method to gather information from 10 local residents, focusing on the use of slang and language in their daily lives. The results show that the majority of residents use slang in their daily lives, with some using it in their daily conversations. The study also identifies three slang variations: "On the Way" (OTW), "Lebay", and "COD". OTW is a slang variation that refers to the current time of the conversation, while "Lebay" is a slang variation that refers to the current time of the conversation. COD is a slang variation that refers to the amount of money paid for goods delivered, and it is used by some locals for online transactions. The study highlights the importance of understanding and utilizing slang in the local community.

Directors have a crucial role in the company, with the potential for actions that are not in accordance with corporate governance that can be detrimental and cause conflicts of interest, threatening the company's growth. In this context, Good Corporate Governance becomes crucial as a supervision to prevent detrimental actions. This article discusses Directors' Transactions involving Conflicts of Interest and legal certainty of director actions. The research uses normative juridical methods, with a statutory regulatory approach as the basis. Actions or transactions with a conflict of interest are considered not to be a legal problem if they are carried out in good faith, in accordance with KEP-412/BL/2009. However, a different view emerges from the principles of good corporate governance which suggest avoiding transactions with conflicts of interest. The research conclusion confirms that directors, as holders of trust, cannot be held responsible for losses if they act in good faith. Although the law allows transactions with conflicts of interest, the principles of good corporate governance emphasize the importance of avoiding actions that involve conflicts of interest in order to maintain the principles of good corporate governance.

This research examines the analysis of frontliner service quality on customer satisfaction with transaction at Bank Sumut Syariah KCP Marelan Raya. This research aims to understand the quality of frontliner service on customer satisfaction, as well as analyze the ompact on customer and what is more about this sharia bank. The method in this research is qualitative which also involves documentation analysis and interviews with the bank. The results of the research show that Bank Sumut Syariah has provided a very good level of service but still needs to improve sevice to customer to minimize risk that may aris in the future. It also needs to be avoided so that analyzing customer complaints should not be done alone to avoid the emergence of non-objective assessments of customer.

This research aims to determine foreign currency transactions that occur at PT. Ramayana Lestari Sentosa Tbk in its financial reports is because countries have different currency values. Foreign currency transactions at this company involve the sale and purchase of currency to support business needs and control company risks. The data collection technique used in this research is a qualitative descriptive method. The results of the discussion stated that, PT. Ramayana Lestari Sentosa Tbk noted that foreign currency transactions occur due to import-export, foreign funding and foreign investment. Foreign currency transactions are important in company risk management as a source of good financial strategy.

Accounting for foreign currency transactions is an important aspect in the scope of corporate finance, especially in the context of business globalization. PSAK 10 (Statement of Financial Accounting Standards) regulates this aspect and provides guidelines on how companies should account for transactions in foreign currencies as well as related financial reporting. This research explores the implementation of PSAK 10 in preparing financial reports, with a focus on foreign currency transactions. In PSAK 10, companies are directed to use the foreign currency exchange rate on the transaction date to measure transactions in foreign currency. In addition, significant changes in foreign currency exchange rates after the transaction date are also taken into account and recognized as exchange gain or loss. A deep understanding of the application of these provisions is crucial so that financial reports accurately reflect the company's financial position. Through literature research and analysis of accounting practices, this article investigates how companies effectively manage foreign currency risks and present relevant and reliable information in their financial reports. A comparison between the methods used by companies in implementing PSAK 10 and best practices in the industry is explained to provide a comprehensive picture. It is hoped that the results of this research will provide in-depth insight into the challenges, opportunities and best policies in dealing with foreign currency transactions based on PSAK 10. The practical implications of compliance with this standard, as well as the potential impact on corporate financial decisions, will also be reviewed. With a better understanding of foreign currency transaction accounting, companies are expected to improve the quality and credibility of their financial reports in an ever-expanding global market.

Companies face the challenge of achieving goals and objectives with effective, efficient and risk-free operations. One strategy that is commonly used is opening new branches or establishing new branches. This research focuses on PT Astra Agro Lestari Tbk, an oil palm plantation company, and investigates the implementation of PSAK 65 in preparing consolidated financial statements. PSAK 65 is important for recording transactions during the consolidation process, recognizing subsidiary profits, and preparing financial reports according to general accounting standards. This study involves comparisons with previous research, such as the implementation of PSAK 65 by PT Telkom Indonesia Tbk. This research aims to provide further understanding of PT Astra Agro Lestari Tbk's consolidated accounting practices and compliance with these standards.

The aim of this research is to analyze the treatment of foreign exchange differences at PT. Elang Mahkota Teknologi Tbk (EMTK), focusing on transaction management, the use of functional currency, and exchange rate risk mitigation. The research method employed is qualitative, with PT EMTK as the research subject. Data was obtained through literature review, referring to the Annual Reports of PT EMTK. The study indicates that PT EMTK adopts a cautious approach in handling foreign exchange transactions. The majority of business units use the Indonesian Rupiah as the functional currency, and the monetary assets and liabilities are adjusted to the exchange rates at the reporting date. Despite the absence of an official hedging policy, the company still considers current market conditions, especially regarding cash and cash equivalents balances in USD. Additionally, the research reveals that PT EMTK conducts sensitivity analysis on exchange rate risk, measuring the impact of exchange rate fluctuations on pre-tax profits. Overall, the company diligently monitors foreign exchange rate risks and takes proactive measures against external factors that may affect financial performance.

Rapid developments in today's life, especially in the fields of technology and economics, have resulted in globalization which affects various aspects of life. Information technology, especially the internet, has changed the way humans interact, do business and transact. The phenomenon of online trading via E-commerce platforms has become rampant in various countries, enabling cross-border transactions without physical meetings between sellers and buyers. However, the impact of this convenience also includes the spread of imitation or fake products which are detrimental to consumers and original producers of the brand. This research is normative research with a descriptive qualitative approach. With sources taken from books, journals, laws and regulations, and literature relevant to the research. The results obtained are that business actors have the right to be responsible to consumers for counterfeit goods which result in losses for consumers.

Knowledge of usury and religiosity is one of the influencing factors in making the decision to save at a sharia bank. There are still many students who already know about usury but still use conventional banks instead of using Sharia. This is the background to the research entitled knowledge of riba nasiah and religiosity on students' interest in saving in sharia banks. This research aims to determine the partial and simultaneous influence of knowledge of riba nasiah and religiosity on students' interest in saving in sharia banks. In this study, a descriptive quantitative method was used with 172 respondents with the technique used in sampling was Stratified Random Sampling, which is a sampling technique according to the population size in each strata, where in this study it was divided into 4 strata, namely sharia banking students, FEBI UIN Sutha Jambi semesters V, VII, IX, and XI. The data analysis techniques used in this research are data quality testing, classical assumption testing, hypothesis testing, multiple linear regression analysis, coefficient of determination and effective contribution testing. The results of the research show that: (1) It was found that partially and simultaneously there was a significant influence of the variables knowledge of riba nasiah and religiosity on students' interest in saving in sharia banks. (2) the variables of knowledge of riba nasiah and religiosity have a positive effect (move in the same direction) on students' interest in saving in sharia banks (3) the result of the Adjust R2 coefficient value is 0.492. This illustrates that the contribution of the variables of knowledge of riba nasiah and religiosity is 49.2% and the remaining 50.8% is influenced by other variables outside this research. And in terms of effective contribution, it shows that the variable knowledge of riba nasiah and religiosity contributed 49.7%. The variable with the most influence in this research is the variable knowledge of riba nasiah, which is 25.1%. From the results of this research, researchers see and realize that there are still many sharia banking study program students who use conventional banks. In fact, there are still those who don't understand about usury and religiosity even though they have studied this during lectures. Students' ignorance about usury and religiosity could be one of the factors that influence them in choosing which bank to use for savings or transactions.

The increasing public interest in using the paylater feature on the Shopee application is still increasing and quite a few people do not understand their rights and obligations in using this feature. In order to provide certainty and protection for users and business actors, regulations are needed for paylater service providers. This research was created to analyze the form of agreement that arises in the implementation of sales and purchases using the Shopee Paylater feature, including the legal relationship between the parties to the transaction. The panel research method used is normative juridical which examines only library data or secondary data, which includes primary, secondary and tertiary legal materials. According to existing research results, the agreements that occur in Shopee Paylater transactions with users based on the analysis of Article 1313 of the Civil Code do not conflict and this agreement is valid as explained in Article 1320 of the Civil Code. This agreement can occur in transactions which are standard agreements, namely agreements where the existing terms and conditions have been regulated unilaterally by the agreement provider. The standard agreement contained in the agreement in this paylater feature is regulated in Article 1319 of the Civil Code. The legal relationship between the parties concerned is PT. Commerce Finance as a creditor with Shopee Paylater consumers as a debtor based on a loan agreement as stated in Article 1754 of the Civil Code. The legal relationship that exists between PT. Commerce Finance with PT. LDN which is the giver of power of attorney and recipient of power of attorney. This of course makes PT. LDN has the right to distribute funds to the relevant Shopee Paylater users.