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Fraud in digital transactions has become a serious issue threatening the security and integrity of the fintech and e-commerce sectors. To address this problem, machine learning technology has emerged as an effective solution for automatically detecting anomalies and fraudulent transactions. This study aims to analyze the application of machine learning algorithms, specifically Support Vector Machine (SVM), Random Forest, and Ensemble Learning, in detecting fraud in digital transactions. The research adopts a quantitative approach with experimentation, testing the effectiveness of the three algorithms using a digital transaction dataset consisting of both fraudulent and non-fraudulent transactions. The results show that the Random Forest algorithm performs the best in terms of accuracy and recall, followed by Ensemble Learning, which enhances fraud detection performance by combining multiple prediction models. Meanwhile, SVM demonstrates satisfactory performance but is prone to overfitting issues when handling large and complex datasets. The study also finds that the problem of imbalanced data can affect model accuracy, and data balancing techniques such as oversampling are required to improve fraud detection performance. Overall, the findings suggest that machine learning, particularly Random Forest and Ensemble Learning algorithms, can be relied upon to improve fraud detection in digital transactions. However, challenges such as model interpretability and the need for periodic algorithm updates still need to be addressed to enhance the effectiveness of fraud prevention systems in countering the ever-evolving nature of fraud.

This research is a literature review that examines various literature on the implications of transformational and transactional leadership. The purpose of this study is to determine the implementation of transformational and transactional leadership for Islamic educational institutions, as well as the similarities and differences in transformational and transactional leadership behaviors. The method used in this study is library research, using a qualitative approach with a rational approach method. The findings of this study show that transformational and transactional leadership have implications for each individual's commitment to organizational values and goals. Transformational leadership builds long-term relationships, while transactional leadership builds short-term relationships with subordinates based on shared goals and rewards are given when subordinates are able to achieve goals. Instead, sanctions are given if the objectives cannot be achieved. Creative and innovative behavior is not the main thing, but the status quo is considered important. Islamic education leaders can combine these two models to create a balance between innovation and achievement of results.

Fintech has emerged as a key driving force in fostering sustainable transactions and green investments at the global level. Through product and service innovation, fintech is making access to sustainable financial products easier, encouraging wider participation in the green economy. The role of fintech in driving global sustainable transactions and green investments is increasingly significant as the need for environmentally friendly financial solutions grows. Financial technology (fintech) facilitates wider access to green finance through inclusive and efficient digital platforms. Fintech contributes to carbon footprint reduction by adopting digital-based technologies to replace traditional resource-intensive financial processes. In addition, fintech also encourages green investment by providing services such as crowdlending for renewable energy projects, green asset tokenisation, and sustainability-based portfolio monitoring applications. Collaboration between fintech, regulators, and the traditional financial sector is key in creating an ecosystem that supports the transition to a low-carbon economy. This article discusses the strategic role of fintech in driving sustainable transactions and global green investments, the challenges faced, as well as the future potential to achieve sustainable development goals (SDGs).

Continuous improvements in infrastructure, security measures, and user education can help address these weaknesses and improve the overall effectiveness of QRIS as a digital payment solution. Some of the roles of using QRIS in the millennial generation are convenience. QRIS makes it easy for millennials to make digital payments without the need to carry cash or credit/debit cards. They can simply use their mobile phones to scan the QR code and complete the payment transaction. QRIS transactions are processed in real-time, meaning payments can be completed almost instantly. Many digital payment platforms that support QRIS offer promotions and discounts to users who make payments using their platform. This is especially attractive to millennials who are always looking for ways to save money.

This study aims to determine whether transaction ease and integrated services influence the decision to use the GoPay e-wallet. The independent variables in this research are transaction ease (X1) and integrated services (X2), while the dependent variable is the decision to use GoPay (Y). The population of this study consists of undergraduate and diploma students (S1 and D4) from the Faculty of Economics at Universitas Negeri Jakarta. The sampling technique employed was random sampling, with primary data collected through a Likert-scale questionnaire. The data obtained were analyzed using Stata 13 software through classical assumption tests and multiple linear regression analysis. The results indicate that, partially, transaction ease and integrated services do not significantly influence the decision to use GoPay. However, simultaneously, these variables collectively affect the decision to use GoPay.

Akuntansi Pemerintahan, sistem yang terstruktur untuk mengelola seluruh transaksi keuangan yang terjadi dalam entitas pemerintahan, mulai dari tingkat pusat hingga daerah. Proses ini melibatkan pencatatan, klasifikasi, agregasi, analisis dan pelaporan transaksi-transaksi tersebut. Meningkatnya perkembangan teknologi informasi telah membawa perubahan besar dalam bidang kehidupan, termasuk bidang akuntan publik. Memperkenalkan teknologi informasi ke dalam sistem akuntansi pemerintahan menghadirkan banyak manfaat dan tantangan. Teknologi informasi telah membuat akuntansi pemerintahan menjadi lebih efisien, akurat, transparan dan mudah dipahami. Hal ini pada akhirnya akan memberikan dampak positif bagi masyarakat karena pajak yang dibayarkan dapat dikelola dengan lebih baik. Teknologi informasi telah merevolusi cara pengelolaan keuangan pemerintah. Dengan menggunakan teknologi ini, kita dapat membangun pemerintahan yang lebih bersih, efisien dan lebih bermanfaat bagi rakyatnya. Salah satu penerapan teknologi informasi yang banyak digunakan oleh pemerintahan daerah maupun pusat yaitu sistem SAP ERP. Sistem SAP ERP adalah singkatan dari System Application and Product in Data Processing dan merupakan sistem informasi untuk mengintegrasikan berbagai proses bisnis dalam suatu perusahaan. Salah satu modul terpenting dari SAP ERP adalah modul Finance. Modul ini menyediakan berbagai fitur yang sangat berguna untuk pengelolaan keuangan perusahaan, seperti PT PLN. SAP ERP telah menjadi alat yang sangat penting bagi perusahaan seperti PT PLN untuk mengelola keuangannya secara efektif dan efisien. SAP ERP membantu perusahaan mencapai tujuan bisnis mereka dengan fungsionalitas komprehensif dan kemampuan integrasi tindak lanjut.

The use of the internet is not only limited to utilizing information that can be accessed via social media, but can also be used as a means to carry out trade transactions that have been introduced in Indonesia, namely e-commerce. In e-commerce transactions in cyberspace, it is possible for disputes to occur, just like disputes that occur in a conventional legal relationship. The more numerous and extensive trading activities and e-commerce transactions, the higher the frequency of disputes and this means that there will be many disputes that must be resolved. One of the payments in e-commerce is COD (Cash On Delivery) which is made on the spot after the order from the courier is received by the buyer. In fact, there have been several cases that have resulted in losses felt by the seller in a buying and selling transaction via e-commerce. How to alternatively resolve consumer disputes through an out-of-court settlement process, and how to provide legal protection for consumers and business actors.    

Penelitian ini bertujuan untuk menganalisis pengaruh tingkat keamanan, fleksibilitas, kepuasan pengguna, citra sosial, dan kenyamanan pengguna terhadap manfaat bank digital dalam sistem pembayaran di Kota Surakarta. Studi kasus dilakukan di Kota Surakarta dengan menggunakan pendekatan kuantitatif. Data primer yang dikumpulkan melalui kuesioner dan akan diolah dengan memanfaatkan teknologi SPSS versi 25. Fokus utama pada penelitian ini yaitu memahami bagaimana faktor-faktor tersebut dapat mempengaruhi pengalaman pengguna dalam menggunakan bank digital sebagai media transaksi pembayaran.

Proses transaksi jual beli tanah sering dilakukan dengan cara mengangsur, maka dibuatlah suatu terobosan dengan dibuatnya akta perjanjian pengikatan jual beli (PPJB) sebagai perjanjian pendahuluan. Namun dalam pelaksanaannya sering terjadi Wanprestasi yang dilakukan oleh pembeli. Permasalahan dalam penelitian ini dirumuskan dalam bentuk pertanyaan penelitian yaitu: 1. Bagaimana kepastian hukum dari Akta Perjanjian Pengikatan Jual Beli (PPJB) yang dibuat dihadapan Notaris?. 2. Bagaimana pertimbangan hukum majelis hakim dalam memutuskan perkara wanprestasi pada Putusan Mahkamah Agung RI Nomor: 1650 K/Pdt/2015? 3. Bagaimana perlindungan hukum bagi penjual dalam perkara wanprestasi pada Putusan Mahkamah Agung RI Nomor: 1650 K/Pdt/2015?. Penelitian ini merupakan penelitian hukum normatif atau disebut juga penelitian hukum kepustakaan (library research). Hasil penelitian: 1. Perjanjian Pengikatan Jual Beli yang dibuat dihadapan Notaris merupakan akta otentik sehingga memiliki kekuatan pembuktian yang sempurna dan tidak perlu dipermasalahkan lagi sehingga terjamin kepastian hukumnya, hal ini sesuai dengan ketentuan Pasal 15 ayat (1) UUJN dan Pasal 38 UUJN. 2. Berdasarkan pertimbangan hukum majelis hakim Mahkamah Agung RI Nomor: 1650 K/Pdt/2015, dalam pertimbangan hukumnya menyebutkan bahwa perkara sengketa Akta Perjanjian Pengikatan Jual Beli yang mengandung unsur wanprestasi yang dilakukan oleh pihak pembeli (HENDRA PANGESTU). 3. Perlindungan hukum bagi penjual setelah pembeli dinyatakan wanprestasi pada akta pengikatan jual beli yaitu mengacu pada putusan Mahkamah Agung RIyaitu dibatalkannya Akta Perjanjian Pengikatan Jual Beli tersebut, maka Penggugat secara hukum memiliki hak atas objek sengketa tersebut dan uang pembayaran tahap I (pertama) dan tahap II (kedua) menjadi milik pihak penjual selaku Penggugat dan tidak dapat diminta kembali.

With increasingly sophisticated technological developments, all sales and purchase transactions can be carried out online through various platforms including websites, social media, e-commerce and other platforms. However, online transactions can cause legal problems. One of the legal problems that often involves the sale and purchase agreement between the seller and the buyer is a breach of contract. Court Decision Number 629/Pdt.G/2020/PN Jkt.Sel is one of the cases of online sale and purchase breach involving Celvin as the buyer as the Plaintiff with Satrya as the owner of the brand "Namastudios" as the Defendant. This article raises the formulation of the problem regarding the legal remedies available to the injured party in the case of an obligation in the decision Number 629/Pdt.G/2020/PN Jkt.Sel involving default in online buying and selling transactions and the implications of the decision Number 629/Pdt.G/2020/PN Jkt.Sel on consumer protection in online buying and selling transactions in Indonesia.  

Various economic systems, including Islamic ones, have debated usury in financial transactions. Because it is considered detrimental to one of the parties and contrary to the principles of justice, usury, which literally means unfair additions or profits in transactions, is prohibited in Islam. By referring to primary sources such as the Qur'an and Hadith, as well as the opinions of fiqh scholars, this research aims to study the Islamic perspective on the use of riba in recording financial transactions. Understanding the use of usury in recording financial transactions is the main objective of this research. The research results show that Islam emphasizes the prohibition of usury in recording financial transactions and encourages the use of a financial system that is based on the principles of balance, transparency and mutual benefit. Apart from that, this research also discusses alternative efforts that can be used by the Islamic financial system to replace the practice of usury, such as the application of fairer principles for results (mudharabah) and buying and selling (murabahah). Thus, the Islamic financial system can stop the practice of usury.

The utilization of information technology in the business process of a business field will be very helpful in terms of transaction processing, data processing, data analysis, and data storage. Business processes that still do not use computer technology allow many obstacles to occur, such as errors in the process of recording transactions, errors in the calculation process, difficulties in the process of storing and processing data, difficulties in making reports, and so on. CV. Athaya is a medium-scale retail business. Where currently in carrying out its transaction activities it still uses manual methods. Calculations carried out manually are of course not very effective and efficient. In addition, processes carried out manually are prone to errors in the calculation process, take a long time to complete transactions, especially if there are consumers who purchase a lot of goods, have difficulty in compiling reports, have difficulty in the process of recapitulating transaction data, are prone to losing transaction data, and various other obstacles or difficulties. Based on these problems, the research conducted has the aim of creating a cashier system design at CV. Athaya using UML diagrams. The purpose of designing this cashier system is to provide an overview of the cashier system to be built to users, namely cashiers at CV. Athaya which can simplify the ongoing transaction process, increase effectiveness and efficiency in cashier work, facilitate data processing into reports desired by business owners, minimize calculation errors, and assist in the data storage process.

This research aims to automate the process of extracting information from financial transaction receipts using Optical Character Recognition (OCR) algorithm. The OCR algorithm is used to recognize characters from digital images of transaction receipts so that information such as date, transaction amount, and other details can be accurately identified. By applying image processing methods, this research successfully demonstrates the effectiveness of the OCR system in overcoming challenges such as varying receipt print quality. This research also offers practical solutions in the form of OCR-based applications that can be used in business environments to improve the efficiency and accuracy of financial transaction data management.

Along with the advancement of technology, online gambling games that were initially only considered entertainment, turned into a source of income or known as online gambling. On this basis, the government issued Law Number 11 of 2008 concerning Information and Electronic Transactions to regulate the management of information and electronic transactions in Indonesia. Since its enactment in 2008, Law No. 11 of 2008 has not undergone major changes to keep pace with the rapid advancement of information technology, especially related to online gambling. This research is a normative judicial research supported by a legislative approach, a sociolegal approach and a conceptual approach using primary legal materials, secondary legal materials and tertiary legal materials. This study uses data collection techniques in the form of observation and literature studies. The processing technique of legal materials is carried out in several stages, namely inventory, classification, systematization and verification, after which it will be analyzed qualitatively judicially according to the information obtained from various legal materials. The results of this study show that (1) Regulation of online gambling in Indonesia is regulated in 9 laws and regulations, namely in laws and regulations (2) Law enforcement against online gambling in Indonesia has not been running effectively, seeing that the data on online gambling cases from year to year online gambling cases are increasing. (3) Legal protection for people involved in online gambling, having legal protection rights guaranteed by Law Number 8 of 1981 concerning the Criminal Procedure Law (KUHAP).

Banking is one of the financial services companies that has provided services to the community and businesses, Behind this development there are various legal problems related to information crime and electronic transactions in the banking sector, Skimming is the act of stealing debit or credit card information by accessing an independent cash machine and copying the information contained on the magnetic stripe of the debit card or credit belonging to the customer (victim) illegally to have control over the customer's (victim) account. The application of the law to the crime of ATM skimming is regulated in Article 362 of the Criminal Code (KUHP) regarding the crime of theft. This research is a type of normative judicial research supported by a normative approach by using primary legal materials, secondary legal materials and tertiary legal materials as data sources. This study uses a prescriptive method, which is an analysis method that provides an assessment (justification) about the object being researched whether it is true or false, or what should be according to the law. The results of the study show that (1) Skimming is a magnetic stripe crime that exists on ATM cards illegally to have control over the card or the account by duplicating the ATM card or by installing a hidden camera to find out the ATM PIN of the customer or victim. (2) Strategies to prevent unauthorized access and early detection of suspicious activities can be applied to reduce the incidence of criminal acts and effective cyber security is to strengthen the network and security system. This can include investing in cutting-edge security technologies, such as robust firewalls, active network monitoring, and security programs that can detect suspicious attacks. In addition, organizations also need to involve their employees in cybersecurity efforts.    

Computerized accounting is a system used to process company transaction data by using computers as a technological medium for application work processes and to produce financial reports for a company. The use and application of computer technology in office activities is a requirement and fairness that is needed, without having to eliminate manual systems. The use of computers will be able to improve employee performance in supporting activities in an agency or company. Financial management within the regional scope is the regional task and authority in organizing regional agencies which includes several sections including budgeting, income, expenditure, and accounting and accountability. The aim of this research is to design a web-based computerized accounting system for regional income and expenditure in Wates Village. And create a computerized accounting system that can assist the process of recording and storing web-based regional income and regional expenditure transaction data which produces regional income and expenditure report information. In creating a computerized system for regional income and expenditure, the software used is Sublime Texet3. Data storage uses MySQL and programming languages ​​use PHP and HTML. The research results show that the computerized accounting system makes it easier for finance employees to record financial transactions. Then financial reports are produced more quickly and data errors can be minimized and more structured data is stored in the database. So this new system really helps agencies in Wates Ngaliyan Village, Semarang, where the application is equipped with a menu for input, processes and reports that process transactions, both income and expenditure.

One of the negative impacts of the internet is online gambling, which previously people only played gambling games in the usual way. Gambling has been around on this earth for thousands of years and is the oldest game in the world. In essence, gambling is behavior that violates religious, ethical, moral and legal norms and endangers the livelihood of the community and the life of the community, nation, and state. This research was carried out in Kupang City, precisely at the Kupang City Resort Police. This research is an empirical legal research, which is carried out by looking at the reality that exists in field practice. This approach is also known as a sociological approach that is carried out directly in the field. The data were analyzed in a descriptive-qualitative manner. Based on the results of the research that has been carried out, it is obtained that: (1) Law enforcement efforts against perpetrators of online gambling crimes, including: (a) The application of criminal sanctions for perpetrators of online gambling crimes in accordance with applicable laws and regulations. (b) Strict action to take legal action against the perpetrators of online gambling crimes. (2) Factors that are obstacles in the process of handling online gambling crimes, include: (a) Obstacles to law enforcement, (b) Lack of awareness and concern from the public, (c) Server factors located outside the Kupang City area, (d) Inadequate facilities and infrastructure, (e) Difficulty in collecting evidence. The author's suggestion is to tackle online gambling crimes, not only by relying on the role of the Police, but also the need for participation from the community. The public should not be closed and more open in providing information and reports to the Police regarding gambling crimes that occur around the area where they live.    

The concept of gharar in Islamic jurisprudence refers to uncertainty and speculation in transactions, which is prohibited due to its potential to cause loss and injustice. This study aims to examine the definitions, forms, and implications of gharar in modern economic transactions. Using a qualitative method with a literature review approach, data were collected from fiqh texts, books, and scholarly articlesThe findings indicate that gharar can be categorized into minor gharar, which may be tolerated, and major gharar, which is prohibited. Transactions such as conventional insurance and futures trading often involve gharar, but contemporary scholars provide boundaries to distinguish permissible uncertainty from prohibited uncertainty. Therefore, principles of openness, transparency, and clear agreements should be applied to avoid gharar in transactions.

The rapid development of technology and social media has led to an increase in online gambling activities, with promotional advertisements on social media and streamer donation platforms serving as one of the main contributing factors. This study aims to analyze the impact of these advertisements on the rise of online gambling activities, with a legal perspective based on Article 27 Paragraph 2 of Law Number 11 of 2008 concerning Information and Electronic Transactions. This research employs a descriptive-analytical approach through regulatory analysis and case studies. The results indicate that the presence of online gambling advertisements on digital platforms violates existing legal provisions and has potential social impacts.    

This research aims to analyze how to implement the principles of Islamic accounting in an effort to avoid usury practices in borrowing and lending transactions in financial institutions. In the world of Islamic finance, it is explained that usury is not permitted because it is something that is forbidden in Islam. This type of research uses a descriptive qualitative approach with a case study methodology on several Islamic financial institutions in Indonesia. Data was collected through interviews, observations, and document analysis. Research findings indicate that the proper and accurate application of Islamic accounting principles can ensure that borrowing and lending transactions conducted within Islamic financial institutions are free from usury practices. Islamic financial institutions tend to implement financing schemes such as murabaha, mudarabah, and musharakah. Furthermore, transparent financial reports that comply with Islamic principles are also key to avoiding usury practices. This research also identifies several challenges faced by Islamic financial institutions in implementing Islamic accounting principles, including the lack of human resources with competent understanding in this field.