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With 65 million entities, micro, small, and medium enterprises (MSMEs) form the backbone of the Indonesian economy, contributing around 61% of the country's gross domestic product (GDP) and employing 97% of the working population. Despite their strategic role, most MSMEs still face various challenges, such as low adaptability to changes in the business environment, lack of planning strategies, minimal innovation, and limitations in utilizing technology. On the other hand, current consumer behavior increasingly demands quality products and practical services, including in terms of payment systems. Along with the development of the digital era, non-cash payment systems, such as e-money and QR codes, have experienced rapid growth and become important elements in encouraging financial inclusion and transaction efficiency. QRIS (Quick Response Code Indonesian Standard) is present as an innovative solution that allows MSMEs to make transactions quickly, safely, and easily by simply scanning a QR code. Realizing the importance of utilizing this technology, the community service (PkM) team conducted training activities on the creation and use of QRIS for the "Zea Ice" Orange Juice micro business actor in Deltasari Indah, Sidoarjo, East Java. This activity includes QR code creation, printing, and attaching barcodes to kiosks, as well as technical education related to their use. This initiative is expected to increase transaction efficiency, encourage the implementation of digitalization, and increase the competitiveness of MSMEs in an increasingly competitive market.

This research discusses the strategies implemented by the Sikka Regency Regional Revenue Agency (Bapenda) in increasing restaurant tax payments. Restaurant tax is one of the sources of Regional Original Revenue (PAD) that plays an important role in regional development. However, restaurant tax collection still faces various obstacles, such as low levels of taxpayer compliance, lack of education and socialization, and weak supervision and law enforcement. This research uses a descriptive qualitative method with data collection techniques through interviews, observations, and documentation studies. The results showed that Bapenda of Sikka Regency implemented three main strategies to increase restaurant tax payments, namely conducting socialization to business actors, conducting petition tests to test the level of taxpayer compliance, and installing online recording devices (M-Pos) to monitor transactions. Although these strategies have been implemented, their effectiveness is still limited due to the lack of regulations governing the use of M-Pos and low taxpayer participation in socialization activities. Based on data from 2019 to 2023, the realization of restaurant tax revenue only reached the target in 2019 and 2020, while in subsequent years it decreased. Therefore, it is necessary to increase education, strengthen regulations related to the use of M-Pos, and stricter supervision so that taxpayer compliance increases and the tax revenue target increases.

Digital transformation in the payment system in Indonesia is experiencing rapid development, especially with the presence of the Quick Response Code Indonesian Standard (QRIS) which facilitates digital transactions in various sectors. One of the most popular digital wallet platforms and widely used by students is GoPay. This study aims to analyze the influence of the perception of benefits and ease of use of QRIS on GoPay usage decisions, with user satisfaction as an intervening or mediation variable. The research was conducted on students from private universities in Malang City using a quantitative approach with an explanatory design. A total of 73 respondents were selected using a simple random sampling technique and the data were analyzed using the Partial Least Square, method using the Technology Acceptance Model (TAM) theoretical framework as a theoretical foundation. The results of the analysis show that the ease of use of QRIS significantly affects students' decisions to use GoPay. This is indicated by a t-statistical value that exceeds the significance threshold of 1.96. However, the perception of benefits has not been shown to have a significant influence on usage decisions. In addition, the results of the mediation test showed that user satisfaction played a significant role as a mediator in the relationship between ease of use and GoPay usage decisions. In contrast, user satisfaction does not mediate the relationship between benefit perception and usage decisions. The implications of these findings emphasize the importance of developing a simple and intuitive user interface and user experience. Digital payment app developers are advised to focus on improving the usability aspect in order to encourage loyalty and repeat decisions from young users. This research makes an important contribution to the literature on the adoption of digital technology and the behavior of younger generation users in the era of digital transformation.

MSMEs are a major component of a country's economy. The large contribution of MSMEs to economic development in Indonesia requires MSME players to keep trying and always be ready to compete with other MSMEs. This study aims to determine the effect of financial literacy, digital payments, use of e-commerce and accounting information systems on the business performance of culinary MSMEs in the city of Semarang. The population of this study amounted to 98 culinary MSMEs, sampling using purposive sampling method with the criteria of using digital payments, using e-commerce and accounting information systems. The data was analyzed using multiple linear regression analysis with JASP software. The results of this study indicate that the variables of e-commerce usage and accounting information systems have a positive and significant impact on business performance, so that any increase in these variables will improve MSME business performance. The financial literacy variable has a positive and insignificant effect on business performance, so it is necessary to increase the financial literacy of business actors. Meanwhile, the digital payment variable has a negative and insignificant impact on business performance, indicating a lack of understanding of MSME actors and consumers of the use of digital payments.  

This community service program aims to empower student entrepreneurs through digitalization and strengthening sustainable business capacity. The activities are comprehensively designed with a participatory and experiential learning approach, so that participants not only understand the concepts theoretically but also are able to apply them practically. The program consists of various activities, such as interactive workshops on digital marketing and sustainable business models, business clinics to analyze current business problems, digitalization simulations using online platforms, individual mentoring sessions by business practitioners, and presentations of business plans developed by each participant. A total of 30 students from various study programs were actively involved and demonstrated high enthusiasm throughout the process. A total of 30 students from various study programs were actively involved and demonstrated high enthusiasm throughout the process. Program evaluation was conducted through observation, questionnaires, and assessments of the developed digital action plans. The evaluation results showed significant improvements in cognitive aspects (understanding of digitalization concepts, sustainable business models, and digital marketing strategies), affective (interest and commitment to business development), and application (the ability to develop and present innovative business plans relevant to digital challenges). Ninety percent of participants were able to develop digital action plans that encompassed the use of social media, e-commerce, digital payment systems, and technology integration in business operations. Furthermore, the program encouraged collaboration among students in building business networks and young entrepreneur communities. Positive participant feedback demonstrated that the participatory approach and hands-on practice were effective in increasing student motivation and readiness to face business challenges in the digital era. The program has proven effective in enhancing students' entrepreneurial competencies and fostering an adaptive business mindset.

This research aims to develop an interactive web dashboard to support data analysis for vending machine sales. The dashboard is designed to facilitate the management of large datasets through intuitive visualizations and interactive features such as filtering, searching, and pagination. The development process involves several stages, including data collection, data cleaning, analysis, visualization, web design, implementation, and deployment using GitHub Pages. Technologies like HTML, CSS, JavaScript, Chart.js, and Grid.js are utilized to ensure efficiency and accessibility. The results of the research show that the dashboard effectively presents key information, such as sales trends, best-selling products, and payment method preferences, thereby supporting more accurate and data-driven strategic decision-making. However, the research has limitations in integrating predictive analytics. Future development is recommended to include predictive algorithms and test system performance on large-scale data. This solution is expected to contribute significantly to optimizing vending machine management and serve as a development model for similar applications in other business sectors.

The study looks at fiscal federalism, which is the distribution of resources between federating entities so that they can carry out their constitutional duties. The goal of this study was to identify the fundamental imperatives of fiscal federalism for the advancement of the country. In Nigeria's new democratic environment, the relative roles of the federal government, state governments, and local government authority (LGAs) in providing public services have become one of the most crucial subjects of candid and heated discussion. Federalism, fiscal federalism, and development were conceptually explained from the outset, and it became clear that the principles of fiscal autonomy and integrity are critical to the survival and ongoing existence of a properly federating form of government. In order to ascertain how the federal arrangements affect the provision of basic services in four crucial areas, the analysis will make use of fieldwork conducted in six states and twelve LGAs. primary health care, primary education, clean water and sanitation, and local roads that connect communities to marketplaces, schools, and medical facilities. The paper, which was based on Buchan Fiscal Residuum Theory, attempted to accomplish the study's goal by balancing the value of the public services returned to individuals with the payments paid. According to the article, the conflicting problems and difficulties of fiscal federalism may manifest as a misalignment between the functions of the different levels of government and the sources of money. According to the paper's conclusion and recommendations, it is important to make sure that revenue allocation encourages state and local governments to increase internal revenue generation rather than relying only on funding from In order to clearly define the duties to be carried out by each level of government, the federation account and intergovernmental relations issues should be examined and respected.

The use of non-cash payments is increasingly becoming a trend among Indonesians, both in urban and rural areas. Non-cash payment instruments are considered more effective in supporting transaction activities and contribute significantly as the main driver of national economic growth. The state, as the organizer of public welfare, is obliged to carry out various activities to achieve the welfare of the people, as mandated in the Preamble of the 1945 Constitution of the Republic of Indonesia. In the beginning, money as a medium of exchange was in concrete form such as coins and banknotes. However, rapid technological developments encourage the birth of innovation in payment systems through electronic methods, to support the optimization of the use of non-cash payment instruments (less cash), so that a society with digital-based financial transactions is formed (less cash society). This research uses a normative juridical approach, relying on secondary data obtained from primary legal materials, secondary legal materials, and tertiary legal materials. The main focus of this research is to analyze the influence of the National Non-Cash Movement (GNNT) on social changes in the economic field. Based on the provisions of Article 1 point 3 of Bank Indonesia Regulation Number 16/8/PBI/2014 concerning Amendments to Bank Indonesia Regulation Number 11/12/PBI/2009 concerning Electronic Money, it is stated that electronic money is a payment instrument that fulfills a number of certain elements related to its use.

In the current digital era, SMEs in the culinary sector face challenges in adopting technology to improve operational efficiency. One solution to address this issue is the use of a simple and cost-effective QR Code-based application. This study aims to develop and implement siMenu, an application that provides table, order, and product management solutions without integrating complex digital payment systems. The method used is Project-Based Learning (PBL), which allows the development of technical skills while designing a sustainable business model through Business Model Canvas (BMC). The results show that siMenu successfully improved operational efficiency for SMEs, reduced ordering errors, and provided an easy-to-adopt solution with low implementation costs. However, challenges in application development and building user trust remain obstacles. The conclusion of this study is that simple digital solutions like siMenu can help SMEs in the culinary sector digitally transform and stay competitive in an increasingly evolving market.  

The development of technology in the digital era has a significant impact on the financial sector, especially in the payment system that is now shifting from cash to non-cash. One form of technological innovation is Financial Technology (Fintech), where E-Wallet is one of the popular classifications in Indonesia, such as Shopeepay, Dana, Gopay, OVO, and LinkAja. This study aims to analyze the influence of digital financial literacy, perception of convenience, and Gen Z lifestyle on the interest in using the Shopeepay E-Wallet among students of the Management Study Program, FEB UNISRI. This study uses a quantitative approach with primary data collected through questionnaires from 94 respondents. The sampling technique uses proportionate stratified random sampling. Data were analyzed using multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results show that digital financial literacy and Gen Z lifestyle have a significant partial effect on the interest in using Shopeepay, while perception of convenience does not have a significant effect. Simultaneously, the three variables have a significant effect. The R² value of 65% shows that the independent variable is able to explain the interest in using Shopeepay, while the remaining 35% is influenced by other factors such as perceptions of security, risk, benefits, trust, and financial behavior.

As time advances, humans need technology as a tool to help and facilitate all their activities in daily life, one of which is in the fields of transportation or food. In Indonesia, technological developments in the transportation sector can be seen from the rapid development of the Grab application. Through the Grab application, initially OVO was only used by the public as a payment method for Grab's transportation services. But now consumers can carry out various activities ranging from transportation to ordering food. This phenomenon illustrates how the Grab application with a payment system via OVO can be massively accepted by the Indonesian people. Acceptance of this technology can be analyzed using the Technology Acceptance Model (TAM). When using technology, people do not always receive the benefits, accept the convenience, and fully accept the risks, but often there is resistance or mistakes often occur. Therefore, this research aims to analyze the influence of the Technology Acceptance Model (TAM) with the variables perceived usefulness, perceived ease of use, and Perceived Risk in Grab application users on Reuse Intention. The population of this study were all Grab application users in Pangkalpinang City, with purposive sampling involving 112 respondents whose characteristics of application users ranged from 18-50 years and had also used the OVO feature for at least 1 year. The analytical method that will be used to analyze the data is SPSS 26.0. The results of this research explain that the variables perceived usefulness, perceived ease of use, and Perceived Risk have an influence on Reuse Intention.

This study examines the impact of the Central Bank of Nigeria's monetary policies on the Nigerian economy, specifically how these policies can be applied to foster economic growth. The research employs multiple regression models as the primary statistical method to analyze the relationship between key variables: money supply, average price levels, interest rates, labor force, and their effects on the Gross Domestic Product (GDP). Using data from 1981 to 2008, the study applies the Ordinary Least Squares (OLS) method to assess these effects comprehensively. The findings indicate that monetary policy, as reflected by money supply, positively influences GDP growth and improves the balance of payments, while also having a negative impact on inflation rates. The study suggests that the Nigerian money market should introduce a broader range of financial instruments to cater to the growing economy’s needs. Additionally, the recommendations emphasize the importance of designing monetary policies that create a favorable investment climate by adjusting interest rates, currency rates, and liquidity management mechanisms. By fostering a well-regulated and flexible monetary system, the Central Bank can further enhance the economic stability and growth of Nigeria, supporting sustainable development in the long term.

Information technology is used in the data processing process which includes processing, obtaining data, compiling data, storing data and manipulating data in various ways so as to present qulity information, namely information that is accurate, relevant and timely. One example of a field that has benefit greatly from the development of science and information technology is the field of education. There are quite a lot of benefits from using information and  communication technology in the word of education, both for teaching and learning purposesand for school administration management purposes. Website based school administration payment information system to provide effective and efficient solutions to overcome school payment management problems. This research aims to build applications for students and financial departemens in the digital payment process at school. By using this applications, it is hoped that the tuition payment process can be carried out quickly, accurately and safely. The research method applied in this thesis is to use the waterfall method, which is software development that uses sequential and systematic stages, such as a waterfall flowing from top to buttom. The conclusion is that admin (administration), school principals, and students can log in to the website using their respective usernames and passwords provided by the admin.

Managing employee payroll is a crucial aspect in agency administration, including at the Kimi Nabire Community Health Center. The manual payroll system that is still used often causes problems such as calculation errors, late payments and lack of transparency. This research aims to design and develop a website-based payroll application to increase efficiency, accuracy and transparency in payroll management. This application was developed using the waterfall method with PHP and MySQL-based technology, and is designed to be accessed by administration and branch heads. The main features provided include managing employee data, automatic salary calculations, creating digital pay slips, and real-time payroll reports. Test results show that this application is able to reduce calculation errors and speed up the pay slip distribution process. With this application, it is hoped that the Kimi Nabire Community Health Center can manage payroll more efficiently and accurately, as well as becoming a reference for other agencies facing similar problems. This research contributes to the development of a website-based payroll management information system, both academically and practically.

E-commerce merupakan singkatan dari electronic commerce atau perdagangan elektronik, adalah proses jual-beli produk atau layanan secara online. E-commerce telah menjadi salah satu solusi utama dalam transaksi perdagangan modern, memungkinkan konsumen untuk melakukan pembelian secara mudah dan cepat. Penelitian ini bertujuan untuk mengimplementasikan payment gateway Midtrans pada website e-commerce khusus untuk toko buah dan sayur. Dengan pengembangan sistem menggunakan framework Laravel 11 dan MYSQL untuk database, sistem ini dirancang untuk memberikan pengalaman belanja yang lebih baik bagi pengguna. Metode penelitian yang diterapkan adalah Rapid Application Development (RAD), yang memungkinkan pengembangan aplikasi secara cepat dan responsif terhadap kebutuhan pengguna. Hasil dari penelitian ini menunjukkan bahwa integrasi Midtrans sebagai payment gateway berhasil diimplementasikan, sehingga diharapkan dapat meningkatkan efisiensi transaksi serta memberikan rasa aman dan nyaman bagi pelanggan dalam melakukan pembayaran.

Consumer dispute resolution in Indonesia is an increasingly relevant issue, considering the high dynamics of transactions that occur in the goods and services sector, including in the property sector. Consumers, as the weaker party in business transactions, often face problems related to the quality of goods/services received, delays, unilateral cancellations, or even failure in property development. Therefore, resolving consumer disputes is very important and requires adequate legal protection. This type of research is normative juridical research. Normative research is literature research by examining theoretical approaches and concepts that examine consumer disputes. Normative juridical research is legal research that places law as a building system of norms. Problems arise when consumers in good faith have paid all Down Payment obligations, but the business actor actually takes a unilateral decision to cancel the apartment construction project. Consumers who have invested funds amounting to IDR 307,530,900 are trying to get a refund, but the business actor does not show responsiveness and good faith in the refund process. This situation finally forced consumers to take legal action by filing a lawsuit with BPSK Medan City on December 5 2022. This case is a clear example of the application of consumer protection and the importance of BPSK as an alternative for resolving disputes outside of court. This decision also reflects the principles of justice and legal certainty in consumer disputes, where agreed consumers can obtain their rights through an arbitration mechanism.

In the world of commerce, or commonly known as e-commerce, leveraging the development of internet technology is a significant step that can be very beneficial. E-commerce not only simplifies the sales information system process from manual to computerized but also changes the relationships and interactions of ordering, payment, and viewing products, allowing users to check transaction history anytime and anywhere. For this reason, the author tries to utilize the knowledge gained during university studies to analyze and design e-commerce for the Demanda parfum. The authors conducted an analysis and design for this study. Demanda Parfum is a business that offers various brands and types of perfumes. Seruni Parfum has a broad business idea to introduce perfume brands both from domestic and international markets. Over time, the number of perfume enthusiasts has been increasing, and companies with perfume sales concepts prioritize the needs of every individual. The authors analyzed the sales system in place at Seruni Parfum, which currently operates with a web-based system. At the perfume factory, monthly reports are still manually created in many cases. The transaction data processing is also done manually, meaning there is a possibility of errors and mistakes during writing and calculations. Therefore, e-commerce is needed to support these tasks, allowing sales to be conducted efficiently and generating reports accurately.

This study compares the legal protection of pre-project selling property contracts in Indonesia and Singapore, focusing on the regulation of the position of PPJB, consumer protection, and the mechanism of transfer of ownership and payment. The approach used is normative with legislative and comparative methods, relying on primary and secondary legal materials through literature studies. Descriptive and comparative analysis reveal significant differences in the legal arrangements of the two countries. In Indonesia, Law No. 8 of 1999 and Law No. 1 of 2011 regulate pre-project selling through PPJB, but supervision is weak so that it often harms consumers, such as in the case of Meikarta. In contrast, Singapore has more detailed regulations, such as the Housing Developers (Control and Licensing) Act, which requires escrow accounts for consumer funds and strict payment schemes. Supervision and law enforcement in Singapore are more effective with strict sanctions against violations, reinforced by jurisprudence such as the Jurisprudence of Tan Eck Hong v Maxz Universal Development Group Pte Limited (2012) SGHC 240. This study concludes that legal protection in Singapore is more advanced than Indonesia, providing important recommendations for property law reform in Indonesia to prevent disputes and abuse in property transactions.

The rapid development of information technology and telecommunications has driven companies and MSMEs to adopt desktop, mobile, and web-based applications to enhance operational performance. PT HPS Painan Padang, previously relying on manual ticket bookings, faced challenges in efficiency and susceptibility to brokering practices. To address this, a web-based travel ticket booking application was developed, enabling customers to book tickets online more practically, quickly, and conveniently, anytime and anywhere. The integration of Natural Language Processing (NLP) technology in the form of a chatbot further enhances service efficiency and responsiveness. This feature provides real-time information on departure schedules, seat selection, and payment transactions while also supporting sentiment analysis and swift responses to customer feedback, ultimately improving service quality. The application, built using PHP, MySQL, and CodeIgniter with a Prototype development approach, adapts to changing market demands. Testing via GTmetrix on the https://desistravel.xyz/backend page demonstrated excellent performance with an 88% Performance score, 95% Structure score, and optimal Web Vitals metrics, indicating a fast, responsive, and stable platform. The final product is a user-friendly web-based ticket booking application supported by an intelligent chatbot, offering a seamless user experience, enhancing customer satisfaction, and streamlining the travel booking process efficiently.

The rapid development of information technology has provided great opportunities for the service sector to improve efficiency and convenience, including in vehicle washing services. This research aims to develop a web-based system using the Laravel framework, which is designed to simplify the online ordering process and overcome queuing problems. The system features user authentication, location-based booking, payment gateway integration for real-time transactions, and an interactive dashboard for service providers. The case study was conducted at Carenmore, a vehicle wash service in Krian. The implementation results show that the system is able to reduce customer waiting time, provide a better user experience, and improve service efficiency. Further development is recommended to add a variety of features, improve interface design, and increase the system's ability to handle larger user loads.