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Financial institutions appear in the economy when money has become a medium of exchange for buying and selling. Initially, this institution only served as a connecting vessel for buying and selling transactions. Then came the usury system. This study aims to determine whether the influence of student knowledge about usury can affect the intention to save in conventional banks at the State Islamic University of North Sumatra. The researcher uses a qualitative method with a descriptive approach in which the researcher uses field research by interviewing 10 informants, namely students at the State Islamic University of North Sumatra who have savings at conventional bank ATMs and Islamic banks. Because what we know is that students, especially UINSU students, must have learned about usury. However, in reality in the field, almost all student respondents definitely use conventional banks, which means they are indifferent to the law of usury. Therefore, the researchers concluded that students only need to learn more about usury and apply it to everyday life.   Keywords: Financial institutions appear in the economy when money has become a medium of exchange for buying and selling. Initially, this institution only served as a connecting vessel for buying and selling transactions. Then came the usury system. This study aims to determine whether the influence of student knowledge about usury can affect the intention to save in conventional banks at the State Islamic University of North Sumatra. The researcher uses a qualitative method with a descriptive approach in which the researcher uses field research by interviewing 10 informants, namely students at the State Islamic University of North Sumatra who have savings at conventional bank ATMs and Islamic banks. Because what we know is that students, especially UINSU students, must have learned about usury. However, in reality in the field, almost all student respondents definitely use conventional banks, which means they are indifferent to the law of usury. Therefore, the researchers concluded that students only need to learn more about usury and apply it to everyday life.    

ABSTRAKPenelitian ini bertujuan untuk mengevaluasi rekonsiliasi laporan keuangan periode triwulan III tahun 2022 pembaruan single database berbasis Aplikasi SAKTI Kementerian Perdagangan Republik Indonesia. Subjek pada penelitian adalah Kementerian Perdagangan Republik Indonesia dan memiliki objek penelitian rekonsiliasi laporan keuangan periode triwulan III tahun 2022 pasca penerapan single database Aplikasi SAKTI. Metode dilakukan dengan wawancara dan pengumpulan dokumen melalui jenis penelitian deskriptif kualitatif dalam mendeskripsikan suatu peristiwa atau kejadian tertentu hingga mendapatkan data menggunakan teknik analisis data ineraktif dengan pendekatan kualitatif. Hasil penelitian menunjukan tentang proses rekonsiliasi laporan keuangan triwulan III 2022 berbasis Aplikasi SAKTI Kementerian Perdagangan Republik Indonesia yang merupakan proses penyandingan data yang berperan dalam memastikan kesesuaian dan kebenaran data transaksi terutama dalam penyusunan laporan keuangan yang dapat mengklasifikasi terjadinya perbedaan antara data satuan kerja dengan data Kantor Pelayanan Kebendaharaan Negara dari sumber yang sama untuk membentuk data yang andal dan akuntabel. Proses rekonsiliasi saat ini dilakukan pembaruan secara otomatis dengan penerapan single database pada Aplikasi SAKTI. Berdasarkan hasil wawancara dengan bidang analis pengelolaan keuangan, operator sakti modul bendahara dan pelaporan, verifikator keuangan masih ditemukan kendala seperti pada proses migrasi saldo awal ke sakti banyak belum terselesaikan yang menjadikan belum input setoran oleh beberapa satker sehingga adanya selisih rekon internal, persediaan yang belum teregister, data inventaris yang belum terselesaikan dan juga diakibatkan dari kelalaian SDM di lingkup internal itu sendiri, sehingga seringkali terjadinya selisih pada transaksi saat periode rekonsiliasi berlangsung.ABSTRACT This study aims to evaluate the reconciliation of financial statements for the third quarter of 2022 by updating a single database based on the SAKTI Application, Ministry of Trade of the Republic of Indonesia. The subject of the research is the Ministry of Trade of the Republic of Indonesia and has the research object of reconciliation of financial statements for the third quarter of 2022 after the implementation of the SAKTI Application single database. The method was carried out by interviewing and collecting documents through qualitative descriptive research types in describing an event or certain events to obtain data using interactive data analysis techniques with a qualitative approach. The results of the research show the reconciliation process for the third quarter of 2022 financial reports based on the SAKTI Application of the Ministry of Trade of the Republic of Indonesia, which is a data matching process that plays a role in ensuring the suitability and correctness of transaction data, especially in the preparation of financial reports which can classify discrepancies between work unit data and service office data. State Treasury from the same source to form reliable and accountable data. The reconciliation process is currently being updated automatically by implementing a single database in the SAKTI Application. Based on the results of interviews with financial management analysts, sacred operators, treasurer and reporting modules, financial verifiers still found problems such as the initial balance migration process to Sakti, many of which had not been resolved, which resulted in the input of deposits not being made by several work units, resulting in differences in internal accounts, inventories that had not been registered, inventory data that has not been completed and also results from HR negligence in the internal scope itself, so that discrepancies often occur in transactions during the reconciliation period.  

Unauthorized communication interception constitutes a violation of privacy rights protected by the constitution and human rights principles. The development of digital technology has increased the potential for illegal interception of public communications and personal data. This study aims to analyze the forms of legal protection for victims of illegal communication wiretapping and the effectiveness of Indonesian positive law in providing remedies for victims. The research employed a normative juridical method using statutory and conceptual approaches. Legal materials were collected through library research consisting of primary, secondary, and tertiary legal sources. The results indicate that legal protection for victims of illegal wiretapping has been regulated under the Electronic Information and Transactions Law and the Personal Data Protection Law. However, the implementation of such protection still faces several challenges, particularly related to digital evidence, low public cybersecurity literacy, and the lack of optimal compensation mechanisms for victims. Existing legal protection remains more focused on punishing offenders rather than comprehensively restoring victims’ rights. Therefore, regulatory harmonization and strengthening of privacy protection mechanisms are necessary to ensure more effective legal protection for victims of illegal wiretapping.  

The spread of crime in cyberspace does not escape the crime of pornography, taking advantage of the large storage capacity that Telegram offers has provoked a number of ignorant people to use this social media to spread paid pornographic content. The purpose of this study is to examine and understand what criminal liability and compensation can be imposed on perpetrators of spreading and buying and selling negative content in the Telegram application. Writing scientific journal articles uses a normative research methodology, in which this research uses a statutory approach. The results of the study show that criminal liability that can ensnare perpetrators of pornographic crimes is regulated more specifically based on the principle of lex specialis derogate lex generalis in Law Number 19 of 2016 concerning Amendments to Law Number 11 of 2008 concerning Information and Electronic Transactions.    

This activity was carried out to provide training and assistance regarding the recording of financial transactions that exist in the Kayu Mulia Barokah UMKM. This UMKM is located in Purworejo Regency, Central Java. Recording of financial transactions carried out by UMKM Kayu Mulia Barokah is still done manually and combines the owner's personal finances and company finances, so that the owner cannot know clearly how much profit is generated. This happens because business owners do not understand the basis for recording financial transactions and the importance of financial reports. Based on these problems, training and assistance were carried out for recording financial transactions at UMKM Kayu Mulia Barokah.

This study aims to examine the effect of customer engagement, customer equity, purchase intention on Cellular Applications. Those used in this study were women and men who had made transactions/purchases of mobile applications. The number of samples in this study were 250 respondents, with the provisions of 205 men and 45 women. The data for this study were collected by distributing questionnaires through an online survey system using the Google form. The data analysis technique used in this study uses the PLS-SEM analysis technique with the SmartPLS program to test the hypothesis. The results of this study indicate that customer involvement has no significant effect on repurchase. That is, enthusiasm in visiting the mobile application may not necessarily attract the attention of customers to decide on a purchase because there are customers who are usually just for fun to see and compare prices and calculate the total price with postage and other additional costs. Besides that, this study also shows that the quality of information has a positive and significant influence on repurchase. Therefore, it can be concluded that the more complete and accurate the availability of this information, if it is appropriate and can solve problems for its customers, the higher the opportunity for customers to make repeat purchases from the same product and service providers.

Technological advances in Indonesia are so rapidly developing in human life that it cannot be separated from the use of technology in the midst of global competitors. In the increase in cashless e-wallet transactions for online payments, its application has increased dramatically around the world. DANA introduces its users to payments through digital wallets and non-cash and non-card transactions, making it easier for users. The DANA digital wallet concept is different from other digital wallets that are already present in the Indonesian market, namely with the open platform concept. This study aims to determine the effect of data convenience, service features, and customer trust on asking to use e-wallets in the DANA application. The population in this study were all e-wallet users in East Java. The data collection technique used a questionnaire. Data analysis in the form of multiple linear regression analysis. Partial test results obtained Ease of Data does not have a significant effect on Interest in Using e-wallets in the DANA application. Partial test results obtained Service Features and Customer Trust have a significant effect on Interest in Using e-wallets in the DANA application. Comprehensive results obtained Ease of Data, Service Features, and Trust have a simultaneous effect on Interest in Use.

Technology is developing very fast, until now it has entered the digital era. Where UMKM actors are expected to be able to adapt and utilize technology for business progress. However, in reality, many UMKM actors find it difficult to adapt technology, so they still use manual methods which are less effective. Therefore, the purpose of this service is to help the UMKM Batako Business named UD Lancar Rejeki located in Krogowanan Village, Sawangan District, Magelang Regency, so that they can record their business financial transactions digitally using the BukuKas application via Smartphone. In its business processes, financial transactions at UD Lancar Rejeki are still recorded in a simple manner and are not in accordance with a standard structure. The method used in this activity is the direct mentoring method, which starts with providing socialization on the use of the Cash Book application, then direct practice until it is successfully implemented. Activities carried out smoothly and can provide insight and train the skills of partners in implementing digital-based financial reports. After the training activities are completed, partners are able to use the Cash Book application in recording transactions, making financial records and financial reports, and can find out the cost of goods sold and profit and loss

In the era of the development of science and technology and the high level of competition in the business world is a challenge that must be faced by all parties, especially in Micro, Small and medium enterprises (MSMEs). Tampan District is one of the sub-districts in Pekanbaru City, Riau Province which is located about 10 kilometers from the center of Pekanbaru City. Many micro, small and medium enterprises (MSMEs) in Tampan, Pekanbaru have adopted technology such as the implementation of a digital cashier system to assist in managing sales transactions. The purpose of this study is to find out what digital cashier applications are predominantly used by MSME players and how influential they are for optimizing financial records. MSME players and how influential it is for optimizing financial records. The method used in this study is a qualitative method, with observational data collection techniques on MSMEs in Handsome District, Pekanbaru.

This study aims to find out and analyze the role of the police in tackling illegal drug trafficking and find out what obstacles the police face in dealing with illegal drug trafficking at the Gorontalo City Police, based on the title raised in this study, researchers see the weakness of Indonesia's defense From the invasion of things that endanger society, thousands of illegal drugs have been circulating throughout Indonesia. This study uses empirical methods. The data collection process examined by researchers in this study were primary data and secondary data. Data collection techniques that support and relate to this research are interviews, observation and literature studies..The results of this study indicate that the cause of people becoming perpetrators of illegal drug distribution is because they want to get rich quickly, perpetrators take advantage of the lack of public knowledge about illegal drugs and the correct distribution mechanism according to the rules. There are several factors that support perpetrators involved in illegal drug trafficking. , namely: Economic factors and environmental and social factors. Illegal drug distribution in Indonesia is regulated in Law no. 36 of 2009 concerning health. The free circulation of illegal drugs in Indonesia has turned out to be used by many elements to gain large profits. Some transactions also occur online. The opportunity to buy cheap drugs and sell them at high/profitable prices is the motive of several individuals who have been caught in illegal drug trafficking. This will not happen if people are educated about economics and law. This is a joint responsibility of the government, the community, BPOM and the Indonesian National Police.

The purpose of this service is to find out how far UMK Poklahsar Kembung Rebus applies the cash receipts and disbursement accounting information system in its transactions. The method used is library research and field research. Collecting data directly to the field using data collection techniques, namely interviews and observations directly to the owner of the UMK Poklahsar Kembung Rebus. In this service, the PKM Team found that UMK Poklahsar Kembung Rebus had not implemented the cash receipts and disbursements accounting information system properly. The transactions are recorded simply by recording receipts and expenses without applying the applicable accounting information system, so that the financial statements of the UMK Poklahsar Kembung Rebus are also not presented in accordance with PSAK.  

In the era of the development of science and technology and the high level of competition in the business world is a challenge that must be faced by all parties, especially in Micro, Small and medium enterprises (MSMEs). Tampan District is one of the sub-districts in Pekanbaru City, Riau Province which is located about 10 kilometers from the center of Pekanbaru City. Many micro, small and medium enterprises (MSMEs) in Tampan, Pekanbaru have adopted technology such as the implementation of a digital cashier system to assist in managing sales transactions. The purpose of this study is to find out what digital cashier applications are predominantly used by MSME players and how influential they are for optimizing financial records. MSME players and how influential it is for optimizing financial records. The method used in this study is a qualitative method, with observational data collection techniques on MSMEs in Handsome District, Pekanbaru.

This research examines more deeply the analysis of legal certainty for victims of Doni Salmanan's fraud in trading through an application called QUOTEX. In relation to the decision of the Bale Bandung District Court number 576/Pid.Sus/2022/PN BlB, in which the Panel of Judges gave a verdict of imprisonment and confiscation of assets owned by the defendant generated through trading by utilizing his victims for profit and the assets were confiscated by the state. However, in the verdict there was no decision at all to provide compensation to the victim of Doni Salmanan's fraud, in this case the element of legal justice for the victim was not fulfilled by this decision. However, the aspect of legal certainty for the victim is very strong so that the defendant gets a death sentence and a fine for his actions. The legal certainty in question is a guarantee that the law is carried out properly in processing the rights and obligations of the defendant for his crime. Material law as an element of legal certainty has been carried out and linked to various laws and regulations relating to the case. Law No. 8/1999 on Consumer Protection for the losses suffered by the victim as a consumer, Law No. 19/2016 on the Amendment to Law No. 11/2008 on Electronic Information and Transactions because the case involved electronic networking devices, and Law No. 8/2010 on the Prevention and Eradication of the Crime of Money Laundering because in the prosecution the defendant was deemed to have disguised his wealth generated through criminal acts.

The development of international business activities coincides with the widespread phenomenon of market globalization (Cavusgil, Knight, & Riesenberger, 2008). Market globalization refers to the growing economic integration and growing interdependence of countries around the world. The purpose of writing this article is to analyze the implications of globalization for international business. The study population consists of four empirical cases: strategies of ICT producers to cope with globalization, strategies used by Brazilian companies to survive China's challenges due to globalization, strategies for globalization and corporate real estate. This method allows researchers to select cases that have the desired information or required characteristics that are useful in achieving research objectives. The internationalization of companies refers to the tendency of companies to systematically increase the international scope of their business activities, whereas globalization refers to the macrotrend-intensive economic relations between the countries of the world. Globalization is driving companies to internationalize and substantially increase the volume and type of cross-border transactions in goods, services, and capital. Also, globalization leads to the rapid spread and diffusion of products, technology and knowledge in the world. The process of globalization is a natural process which is the result of the growth and acceleration of the process of character generalization and production processes.  

At this time, international trade has become an important part of business development. This is demonstrated by the development of multinational companies. International trade is the exchange of products between countries. This entails buying and selling of products between other countries, as well as transactions between people from different countries. This research data collection approach is a secondary data collection technique. Data collection in research research was carried out by means of a literature study. Data analysis in this study used descriptive analysis, namely by describing the data qualitatively in the form of sentences and statements to make it easier to read and understand the data. Based on the results of the research, it was found that the main factors influencing international trade in the State of Indonesia with the current conditions are the potential of the State of Indonesia in producing or the resources it owns as well as requests from other countries. exports, foreign tourists and e-commerce which can increase the amount of national income of the State of Indonesia. In addition, the negative impact of globalization on international trade in Indonesia is an increase in the number of imports, economic inequality and acceptance of foreign culture which can reduce the amount of national income of the Indonesian state and kill local industries in Indonesia.

This study aims to analyze the marketing strategy for BSI OTO products at KCP Medan Marelan, the type of research method used is a qualitative method, and data collection is carried out by observation and interviews, the data taken is in the form of observations and also from interviews. interview with BSI KCP Medan Marelan officers. Based on the results of the research it was found that the obstacles in marketing BSI OTO at KCP Medan Marelan included inactivity on social media, tight competition from other banks and also the lack of public understanding in the financing application process. and efforts to Overcoming the existing obstacles, BSI KCP Medan Marelan innovates products that will be adjusted to the needs and desires of customers and also adds application facilities in the form of mobile banking and also the BSI website which can make it easier for customers to carry out various transactions and also understand the products available at BSI. and for the marketing strategy of BSI OTO bank BSI KCP Medan Marelan implementing promotions and excellent service, promotions are carried out such as: distributing and distributing brochures, conducting outreach and also conducting promotions indirectly through social media and also excellent service by CS for customers.

Along with the rapid development of information technology, customer interaction with BCA digitally has also increased. This is followed by the risk of technology crime, so BCA continues to improve its information technology security system. The development of BCA's data security system is carried out with the aim of protecting data security and ensuring information technology systems are always ready to serve customer transactions, including preventing and anticipating cybercrimes and potential fraud. National vital objects have an important role in the life of the nation and state, both in terms of economic, political, social, cultural, defense, and security aspects. National vital objects also have a quite strategic role in national development. Data Loss Prevention (DLP) is a data security strategy implemented by BCA on an ongoing basis to increase the security of important electronic information from information theft or access by unauthorized parties. To ensure security in accessing BCA's internal applications that are connected to the internet, BCA applies additional security in the form of two-factor authentication to ensure access to the application is carried out by the right person. BCA has also used a data classification solution to ensure that every piece of data in the company is classified according to the level of data confidentiality.

Buying and selling is a legal relationship that has rights and obligations between the parties, including house buying and selling transactions through a House Sale and Purchase Agreement (PPJB) and Sale and Purchase Deed (AJB) carried out in front of a notary. The study has a goal, namely to find out and analyze the validity of buying and selling transactions of houses in the perspective of the Civil Code. Juridical-normatic is used as a research method whose approach is in the form of laws and literature studies. The result of this study is a house sale and purchase agreement, namely a special agreement whose rules are contained in Article 1457 of the Civil Code. The validity of this sale and purchase refers to Article 1320 of the Civil Code concerning the legal terms of the agreement. Buying and selling houses is carried out through various stages, namely the preparation of PPJB, payment of seller and buyer taxes and the process of transferring the name in AJB before a notary. Legitimacy can occur if the making of this agreement is not because there is a forced withdrawal from any party,, does not violate the provisions of laws and regalutions, decency and the public interest.

The results of this study are, where the use of e-money in Indonesia in particular already has a clear license in daily transactions as this goes on, students begin to switch from physical money to digital money (e-money) with the convenience that is highlighted. However, behind this convenience there are problems such as the emergence of consumerism and social class recognition. The data analysis method used is using a qualitative descriptive method. The purpose of this study was to analyze and evaluate the implementation of the existing purchase accounting information system at "Koperasi Karya Pertamina". The research method used is a case study using descriptive analysis in answering objectives. The results showed that the purchase SIA carried out at this company still had many weaknesses, including the division of tasks in accordance with the existing organizational structure was uneven, there were duplicate functions in several sections, there were two sections with the same authority and duties but in the organizational structure they were separated. In addition, the documents used still have deficiencies related to internal control that must be carried out. Therefore, this research provides several solutions to overcome the problems faced, namely, improving the organizational structure both in terms of naming, division of tasks, and combining two sections that have the same function, as well as improving the documents used.

The purpose of this study was to determine the effect of the product quality characteristics of Bank BSI on student satisfaction at UIN SMH Banten. This study uses a quantitative approach and survey techniques. A total of 33 students from UIN SMH Banten received the question sheets. The analysis of the collected data was carried out using descriptive and inferential statistical methods. Product Features Bank Syariah Indonesia's digital product, BSI Mobile aims to facilitate customer transactions and provide information to customers through the features offered. The second most important factor is feature development because product features are undeniable product benefits and characteristics that customers can directly use. Simple linear regression tests, t-tests (individually), F-tests, and validity tests were used to demonstrate and analyze. These results indicate that since the corrected elemental overall correlation is greater than 0.3, the product characteristics related to student satisfaction have been accepted as valid. The BSI Mobile-Product Mark is known to have a significance value (Sig.) of 0.000, which indicates that the significance value of the BSI Mobile-Product Brand is less than 0.05 (= 5%). Therefore, this shows that H0 will be rejected and H2 will be accepted. The main result of this study is that there is a significant relationship between student satisfaction at UIN SMH Banten with product features of BSI Mobile.