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. In the development of this massive information system, all countries in the world are competing to modernize to benefit their countries, not only in the form of technology, but also into the economic field. In the economy is also known as a payment system that can be carried out by a person or a company in making transactions and so on. Transactions in the realm of companies can also be associated with the payment of salaries to employees or laborers. In paying wages to employees, of course, you can use any currency depending on the agreement by both parties, namely the company and the employees themselves. For example, payments using Bitcoin as a means of paying wages or salaries to laborers. This research uses an analytical descriptive method in the form of a literature study by discussing how the legality of Bitcoin in Indonesia as a means of payment and how to guarantee employee rights paid through Bitcoin..

Freedom of speech is the right for every human being or individual to speak freely for his or her opinion, and is included in the classification of personal rights in human rights. So the right to freedom of opinion is part of one of the human rights that relates to a person's personality. The purpose of this research is to find out the existence of the right to freedom of speech in criticizing government policies which in reality are limited by the ITE Law. The method used in this research is normative law by collecting primary and secondary data from regulations, books, journals, and documents related to the research. The results of this study found several cases related to the right to freedom of speech that is restricted by Law Number 19 of 2016 concerning Electronic Information and Transactions Law.

This research is to find out how the influence of promotion and price perceptions on purchasing decisions at Dewi Kahyangan Jombang Kitchen. Dewi Kahyangan Kitchen (DK Kitchen) Jombang is a restaurant located in Jombang district, East Java. In addition to serving a number of home cooking menus which can be said to be a general menu, Dewi Kahyangan Jombang Kitchen also serves various menus of processed chicken, duck and seafood which are very suitable to be enjoyed with familyyy, friends and co-workers. All data in this study were obtained from observations, interviews, and distributing questionnaires to direct consumers. This study uses a type of quantitative research using multiple linear regression analysis. The number of samples used is as many as 50 respondents who make transactions/payments at Dewi Kahyangan Jombang's Kitchen with the non-probability sampling method using saturated sampling techniques. Data analysis techniques used validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the analysis show that 1.) promotion has an effect on purchasing decisions. 2.) price perception has a positive and significant effect on purchasing decisions. 3.) Promotion and perceived price together (simultaneously) influence purchasing decisions at Dewi Kahyangan Jombang Kitchen

This research uses a qualitative approach. The data for this research are speech obtained from speech events between sellers and buyers at the Malino People's Market, Gowa Regency. Language is the object of research and language use (sellers and buyers) is the subject of this research. The data source is the speech of sellers and buyers, which occurred in buying and selling transactions at the Malino People's Market, Gowa Regency, which were carried out from December 2022 to January 2023. The method used to collect data was the observation, listening, recording and note-taking method. Data analysis was carried out by adhering to a flow model data analysis flow which includes four activity steps, namely (1) data collection, (2) data reduction, (3) data presentation, and (4) conclusion/verification. The research results show that (1) The variety of buying and selling languages ​​at the Malino People's Market, Gowa Regency consists of (a) Sellers and buyers use Makassar language; (b) Sellers and buyers use the Makassar dialect of Indonesian; (c) Sellers and buyers use Bugis language; (d) The seller uses the Makassar dialect of Indonesian and the buyer uses the Jakarta dialect of Indonesian; (e) Sellers and buyers use the Jakarta dialect of Indonesian; (f) The seller uses Makassar language and the buyer uses Indonesian; (g) The seller uses Makassar language instead of Indonesian and the buyer uses Indonesian; (h) The seller uses Makassar language instead of Bugis language and the buyer uses Bugis language; (i) Sellers and buyers use a code-mixed language of Makassar or Bugis and Indonesian. (2) The interaction pattern in buying and selling interactions at the Malino People's Market, Gowa Regency consists of (a) transaction objectives; (b) the relationship between the seller and the buyer is personal: (c) bargaining; (d) the seller in his interaction develops verbal persuasion; (e) buyers in interactions develop verbal persuasion. (3) The speech levels of sellers and buyers in buying and selling interactions at the Malino People's Market, Gowa Regency consist of high, medium and medium levels.  

A marketing strategy consisting of product, price, promotion and distribution is a strategy that can increase company revenue and attract consumer buying interest. The aim of this research is to explain the marketing strategy of CV Indo Jaya Bersatu and its implications in increasing company profits and attracting consumer buying interest. This research is research conducted using qualitative research methods with a qualitative descriptive approach. The main data sources in this research are CV Indo Jaya Bersatu employees and CV Indo Jaya Bersatu consumers. The results of this research indicate that the 4P marketing strategy implemented by CV Indo Jayaable to increase the company's profit by increasingThe company's revenue, which was originally at IDR 5,101,243,500.00 with net income of IDR 3,197,670,700.00 in 2017, increased to IDR 7,740,548,500.00 with net income reaching IDR 6,712,445,600.00 in 2022. Growing interest among CV Indo Jaya Bersatu consumers, there is a transactional interest, namely CV Indo Jaya Bersatu consumers tend to like making transactions with CV Indo Jaya Bersatu because of the good quality and service.

The process of recording cash receipts and disbursements is an important part of financial management of an entity, be it a business, organization or individual. This process helps ensure that money received and disbursed is recorded correctly, so that it can be used to control finances, prepare financial reports, and fulfill tax obligations. The aim of this research is to create an accounting information system for cash receipts and disbursements at UD. Berkat Berkawan by creating a web-based cash receipt and disbursement application program. This research method uses a study method with an approach used to understand and analyze how an accounting information system operates in a business or organizational context. The results of this research can be used to facilitate UD. Berkat Berkawan in recording transactions and creating financial reports of cash receipts and disbursements.   Keywords: Accounting Information Systems, Disbursements, Cash Receipts

An Accounting Information System (AIS) for inventory of consumable goods is important in inventory management, transaction recording and financial reporting. A consumables inventory AIS helps in monitoring stock, calculating inventory costs, and ensuring proper accountability within the company. The problems that occur in the inventory recording system for consumable goods, namely that the recording that is still being carried out is not in accordance with applicable accounting so that the physical entry and exit of goods cannot be known periodically and there is no SIA for the Banjarbaru City Regional Revenue Service Unit. This research aims to create a Web-based SIA for inventory of consumables at the Banjarbaru City Regional Revenue Service Unit. This research method uses the case study method. The results of the research found that web-based AIS for managing supplies of consumables at the Banjarbaru City Regional Revenue Service Unit runs more effectively and efficiently. Keywords: Accounting Information Systems, Consumables, Accounting Application Programs.

This study has a formulation of the problem regarding how to apply Islamic business ethics in buying and selling transactions in traditional markets Sungai Bengkal Market and how to apply Islamic business ethics in buying and selling transactions in traditional markets in Sungai Bengkal Village based on the principles of Rasulullah Saw. This study uses qualitative methods, the type of data used in this study is primary data and data collection techniques are through observation, interviews and documentation so that the results of this study indicate that the application of Islamic business ethics has been going quite well. It is proven by the way traders carry out buying and selling transactions following the principles of Rasulullah SAW such as being honest, trustworthy, precise in weighing, not hoarding goods, not doing al-ghab/tadlis and mutual benefit. Most of them have implemented it even though they don't know that it is included in Islamic business ethics. This is caused by a lack of knowledge about Islamic business ethics and some of the traders also only have elementary and high school graduates.

The role of communication is very important for social life, because basically communication is a basic human activity and is a dynamic transactional process that influences behavior. According to communication experts, there are many forms of communication such as interpersonal communication, intrapersonal communication, organizational communication, and others. Based on temporary observations in Talaga Raya District, Central Buton Regency, there are several children with disabilities. These disabled children experience mental retardation, growth and development and speech disabilities, hearing impairments, and physical disabilities, so they are quite slow, making communication less slow, compared to normal children in general. The method used in this research is a qualitative method using a descriptive approach. Their attitudes and behavior are not as cheerful as children in general and they also have difficulty communicating and interacting with other people. From this problem, researchers are interested in researching "Communication Patterns of Mothers and Children with Disabilities in Talaga Raya District, Central Buton Regency." The results of this research are that the communication patterns of mothers and children with disabilities in Talaga Raya District, Central Buton Regency are quite good, although a little passive. in carrying out this communication pattern. Because communication must be done with body language, be patient, speak with a loud voice and slow intonation and speak by repeating words. Apart from that, when a child with a disability is angry if the child's wishes are not followed, the mother must speak patiently because the mother must try to understand what the child means and learn about what the child with a disability wants.

This study aims to explore the process of buying and selling transactions and the implementation of istishna contracts in DR Konconvection Sragi Village, Songgon District. The method used is qualitative research with the use of various data collection techniques, such as observation, interviews, and documentation. Researchers act as the main instrument in data collection, with data analysis involving collecting, presenting, reducing, and drawing conclusions. The results showed that the implementation of the istishna contract in the DR Convection of Sragi Village, Songgon District allows flexibility and strong cooperation in buying and selling transactions through orders. The process begins with a request from the buyer, who has the freedom to choose the product and determine its specifications. The advance payment shows the seriousness of the buyer and provides start-up capital to start production. The production process focuses heavily on quality, through good communication throughout the process to ensure customer engagement. The implementation of the istishna contract in DR Konconvection of Sragi Village, Songgon District reflects effective collaboration between convection and customers in creating products that suit customer needs and preferences.

This study aims to determine the application of financial reportsbased on Minister of Cooperatives Regulation No. 14 of 2015 concerning Guidelines USPPS Accounting By Cooperatives. The research method used in This research is a qualitative descriptive obtained from interviews and documentation. The research findings show that BMT Sumber Barokah Pulau Rakyat has not yet implemented financial reports based on the Regulations Minister of Cooperatives No. 14 of 2015 concerning USPPS Accounting Guidelines By Cooperatives in the presentation and preparation of financial statements. It can seen from the presentation and disclosure of transactions in the financial statements Balance Sheet Report on BMT Sumber Barokah and Temporary Syrirkah Funds combined with liabilities should be presented separately from liabilities.While in its financial accountability, BMT Sumber Barokah Pulau Rakyat only presents a statement of financial position (balance sheet), calculations equity, calculation of remaining results of operations (profit/loss), and statements of cash flows only. Matter is not in accordance with the Regulation of the Minister of Cooperatives No. 14 of 2015 About the USPPS Accounting Guidelines By Cooperatives which suggests there is reports on benevolent funds, reports on sources and use of zakat, as well as notes on financial statements   Keywords: Financial Reports, Implementation of Financial Reports based on Minister of Cooperatives Regulation No. 14 of 2015 Concerning USPPS Accounting Guidelines By Cooperatives

Islamic financial institutions provide facilities that can be used by the community in the business sector to open up opportunities to build UMKM. UMKM are the main productive and competitive actors in the national economy. For this reason, the development of micro, small and medium enterprises needs to be the main priority of national economic development. This study aims to describe the role of Islamic financial institutions for UMKM in realizing economic development. This type of research is a literature review research with data sources obtained through a search on google schoolar with a number of predetermined variable keys. The results of this study include the role of financial institutions in the economy including the transfer of assets, transactions, liquidity and efficiency. Islamic financial institutions were established with the aim of promoting and developing the application of Islamic principles, sharia and their traditions into financial and banking transactions and related businesses.

The purpose of this study was to analyze: (1) the effect of financial knowledge on MSME performance (2) the effect of financial attitudes on MSME performance (3) the effect of financial behavior on MSME performance (4) The effect of financial knowledge, financial attitudes and financial behavior on MSME performance. The type of research conducted by this researcher is a questionnaire research. The sampling technique was carried out using a non-probability sampling technique with a purposive sampling technique with a population of 100 respondents. With the criteria that UMKM have been operating for at least 3-2 years, transactions have used internet banking such as (Ovo, Go-Pay, Funds, Shopee-pay) in Pasuruan Regency. While the analysis technique used is multiple linear regression analysis with the calculation analysis tool using SPSS 24. The results of this study indicate that: 1. the financial knowledge variable has no positive and insignificant effect on MSME performance 2. The financial attitude variable has a positive and significant effect on MSME performance. 3. The financial behavior variable has no positive and significant effect on MSME performance. 4. The financial knowledge, financial attitude and financial behavior variables have a positive and significant effect on MSME performance.

This study aims to determine the application of standard costs, raw material costs, labor costs, and overhead costs at PT.Bibit Alam Sampoerna. The object of this study is the financial statements of the company administration for every transaction that comes out and costs, PT.Bibit Alam Sampoerna is a company engaged in Freshwater lobster cultivating services. The tools used in this research are interviews used as a data collection technique if the researcher wants to conduct preliminary studies to find problems that must be investigated or want to know things from respondents who are more in-depth and in a slightly small number of respondents. And observation is the most basic way to obtain information about social phenomena through the process of observation. Direct observation regarding the work environment and production processes from raw materials to finished product processes. The analysis technique used in this research is descriptive quantitative. Researchers will analyze the data in the form of costs in the production activities of PT. Seed Alam Sampoerna regarding the cost of production. Collecting Data, Identifying Company Standard Costs, Separating these costs based on cost behavior, namely variable costs incurred in the production process, Analysis of raw material costs, Analysis of labor costs, Analysis of factory overhead costs, Calculating the cost of production using the calculation according to researcher. After the company determines the standard cost of production costs, the company can carry out its production activities in accordance with its production goals. The standard cost set is a guideline or measure for each production cost that will be incurred. Research results To increase the effectiveness of production cost control, companies must implement a standard cost system which is used as a guideline for production costs.      

The rapid growth of technology and economic growth is the result of modernization. It is getting easier for people to carry out financial transactions by providing high-quality services as the level of competition between them increases. Banks will make money by providing banking services. Revenue is derived from service-based fees and product revenue. It is hoped that banking services will be able to increase the income of BRILink agents.

Accounting is a process of recording, classifying, and concluding every financial transaction that occurs and is the main thing in the hospital's finance department. The finance department is also used as a reference by the directors in making policies and decisions. The existence of an Accounting Information System will make it easier for the finance department and other related parts such as cashiers and accounting to collect data.    This study aims to determine whether the accounting information system for inpatient income at Benyamin Guluh Hospital, Kolaka Regency, is good or not. This type of research is a qualitative descriptive research while the processed data sources are secondary obtained through documents, notes, reports, archives and other supports according to the needs of the author. Data collection techniques are carried out by means of observation, interviews, and documentation which will be analyzed qualitatively and described in descriptive form.    The results of the data analysis show that the organizational structure contained in the Benyamin Guluh Hospital, Kolaka Regency, has separated the duties and authorities of each work function. The procedures used are also in accordance with generally accepted standard operating procedures.

This writing aims to find out how the feasibility of futures broker PT. Forex family in managing the trading business and legal protection of customers of PT. Forex families. The method used in this paper is empirical normative method by collecting data through literature studies, interviews, and observation. The writing results show that agreements between futures brokerage companies and customers/investors in forex trading transactions are made in detailed and accurate standardized forms. In the transaction agreement, the contents are planned in advance by the parties to the futures brokerage company so that the customer/investor only has to agree to it if the customer is willing to accept the rules or terms and conditions that have been prepared and predetermined unilaterally by the futures brokerage company. Furthermore, the forex family conducts a forex investment business which in this case can be categorized as futures trading, so that in this case the license to carry out business activities must be granted by the competent authority, namely BAPPEBTI. Furthermore, in order to protect the interests of consumers and the public, the investment alert task force announced seven lists of illegal investment entities that were discontinued on November 3, 2021. One of the seven entities was named the FX family, which the task force called "unlicensed futures or forex trading activities" so that the public was asked to be careful. be careful and be aware of various types of investment offers with various types of fraudulent modes.

Decision of the Constitutional Court Number 20/PUU-XIV/2016 states a lawsuit if civil procedural law applies to evidence. This is because there are differences in the law of proof with civil and criminal procedural law and considering the validity of evidence as a matter of procedural law also affects the legality of making documents, especially with electronic documents. Based on this description, the researcher makes several notes, especially regarding the certainty of an electronic contract law in Indonesia and the legality of e-contracts as evidence from a civil law point of view. The research results form the basis of legal certainty for electronic contracts in Indonesia based on article 5 of Law No. November 2008 concerning information and electronic transactions stipulated by the Constitutional Court Decision No. 20/PUU-XIV/2016, still based on the legality of electronic contracts used as evidence from a civil law perspective sourced from the decision of the Constitutional Court 20/PUU-XIV/2016 and provisions related to contracts in general are contained in the Civil Code.

The research aims to obtain results from the calculation of the cost of production and product selling prices from UD. Baroque. The data studied were from the results of company transactions and interviews with company owners.The method applied by the reviewers is descriptive qualitative using interviews and documentation.Based on this study, it states that the calculation of the cost price and selling price of UD. Barokah does not calculate the entire factory overhead expense, but the prices given by large companies have met the profit expected by UD. Barokah at a price of Rp. 700-800/Kg.

The development of technology today makes humans coexist with technology. Many human activities can be carried out through the internet network. One of them is the presence of the metaverse which is a technology that contains virtual interactions, digital objects, and decentralized humans from various platforms. Metaverse is used by many people as a medium for buying and selling transactions. Metaverse users generally sell their products in the form of NFTs. Various well-known brands have started promoting their products through the metaverse. The emergence of well-known brands in the metaverse is an opportunity for irresponsible parties to infringe brand rights. As was the case in Ryder Ripps v. Yuga Labs. Pollution, imitation, obscuration, and so forth of well-known trademarks are carried out by irresponsible parties. One of them is the doctrine of Trademark Dilution. Trademark dilution is the unauthorized use by other parties that can weaken the quality or characteristics of a trademark. This makes the question of how the protection of trademarks in the virtual space of the metaverse and what legal action can be taken when there is a violation of trademark rights. Not many countries have regulated the protection of digital trademarks specifically against trademark dilution, as well as Indonesia. This research will be conducted using a non-native juridical approach method with legal sources in the form of laws and regulations, international agreements, theories, and legal rules. The focus of this research is how metaverse with the platform in it can protect the trademark with the terms and conditions agreement of account users in the platform. The result of this research is that brands can be protected against infringement of rights to the brand as well as brand dilution by referring to the terms and conditions of account users listed in the platform. In addition, the legal action that can be taken is to file a lawsuit as determined by the platform and the removal of related content.