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A gift is a present made voluntarily by someone to another person without compensation or expecting anything in return except to get closer to Allah SWT, which results in the transfer of ownership from the giver to the person given. Giving gifts is a natural thing in deposits in Islamic financial institutions that use the wadi>`ah yad d}ama>nah contract. Therefore, this study analyzes the giving of prizes to Simjakasya products with prizes at the beginning based on the DSN-MUI Fatwa Number 86/DSN-MUI/XII/2012 concerning Prizes in Fundraising for Islamic Financial Institutions at BMT NU Ngasem, East Java. This research is a type of field research using qualitative methods. The data sources used are ptimer data sources and secondary data sources. Methods of data collection by way of observation, interviews, and documentation. The research location is at BMT NU Ngasem, East Java. The results of this study indicate that the concept of giving gifts in Simjakasya products with early prizes at BMT NU Ngasem, East Java, there are several things that conflict with the DSN-MUI Fatwa Number 86/DSN-MUI/XII/2012 concerning Prizes in Fundraising for Islamic Financial Institutions. These things are the types of gifts that have been determined and promised beforehand, as well as the custom of BMT to use this concept in every transaction which is a form of custom.

Malakewi Mitra Abadi is a construction implementation company in the form of Commanditare Vennotschap. CV.Malakewi MItra Abadi has its address at Eka Tunggal Street, Pekanbaru City. For now the partner company or CV. Malakewi Mitra Abadi has problems, namely the lack of accurate financial information and financial records that are still basic. Therefore, the service team will create an information system that can produce appropriate, relevant, accountable and accurate information for internal and external interests. The first is providing assistance in the management of financial transactions carried out by Partners. Therefore, several approaches can be used to overcome this problem, such as counseling, socialization, methoring and implementation in assisting the preparation of financial reports.The results of this servive show that the knowledge and expertise on CV. Malakewi Mitra Abadi regarding the preparation of financial reports using the Miscrosoft Excel program or manually has increased. Financial reports that include accounting data are readily available to partners.

Istishab is a legal principle in the Shariah economic system that plays a crucial role in establishing justice and security in economic transactions. This principle respects the validity of the law in a transaction as long as there is no clear and strong evidence to the contrary. Istishab serves in ensuring legal certainty, protecting the rights of involved parties, preventing doubts and confusion, supporting principles of justice, and minimizing controversies and disputes in Shariah economic transactions. Additionally, it upholds legal continuity and reinforces products and services that adhere to Shariah principles. The research methods employed include literature review, comparative analysis, case studies, surveys, and interviews.

This study aims to analyze the effect of Price Perception and Location on Consumer Purchase Decisions in Steak Moen Moen Lampung. This research was done with quantitative analysis through questionnaires. The population of this study was consumers of Steak Moen Moen Lampung who did a transaction at Steak Moen Moen Lampung in 2022. The sample in this study was 100 respondents using the purposive sampling technique. The data was analyzed using SPSS Vers 25.  The results of the study stated that price perception and location have an influence of 41.5% on consumer purchase decisions. Based on the results of the T-test showed that price perception and location have a positive and significant effect on purchase decisions partially. The F-test results showed that price perception and location have a positive and significant effect on purchase decisions simultaneously. Based on the results of this study, suggestions for Steak Moen Moen Lampung are to maintain affordability, maintain competitive prices, keep the location accessible, and continue to update payment methods to keep up with the times.

This study seeks to determine the effect of Accounting Information System (AIS) on the financial performance of Small and Medium Enterprises (SMEs) with the aim of investigating the impact of recording systems, financial reporting systems, budget control systems, and cash management systems on financial performance. Entering and documenting daily business transactions manually has become impractical and from here organizations have realized the usefulness of adopting AIS to improve company performance. The study's findings provide valuable insights for SME owners, policymakers, and researchers interested in improving the financial performance of small businesses. adopt a descriptive research design and target 1640 SMEs This study used questionnaires as data collection instruments. Trials are conducted to ensure the validity and reliability of the tool. The Statistics Package for Social Sciences version 24 is used to analyze data using descriptive analysis and inferential statistics. The results of this study show that there is a strong significant relationship between the financial reporting system and the financial performance of SMEs. In addition, several ways are also provided to improve the effectiveness of AIS which has a significant impact on the financial performance of SMEs. From the results found, it is advisable to research further on the same research area. In addition, several recommendations are given to improve financial performance through effective AIS for SME owners and policy makers.

QRIS is a non-cash payment instrument in the form of a QR code developed by Bank Indonesia and the Indonesian Payment Association. With the existence of QRIS, Bank Indonesia hopes to facilitate public transactions and not be left behind by technology. As a Muslim community, especially in Pasar Atas, Bukittinggi, we must understand how the law uses QRIS. because everything we do must be based and not deviate from the teachings of Islam. The aim of this research is to find out how the effectiveness of using the Quick Response Code Indonesian Standard (QRIS) in buying and selling transactions at Pasar Atas Kota Bukittinggi is viewed from an Islamic economic perspective. This type of research is a qualitative descriptive method by collecting data through interviews with traders and buyers who shop at Pasar Atas Kota Bukittinggi. The results of this study indicate that QRIS users receive many benefits, such as facilitating transactions, not having difficulty finding small money, reducing the spread of counterfeit money, not reducing the value of money and there are still many benefits received by QRIS users. Therefore it can be said that QRIS is more effective.

The Islamic Investment Gallery is a means of introducing Islamic Capital Market Investment to the world of academia and as a place to study investment and make investment transactions in the Islamic capital market. One of the causes of failure in investing is a lack of understanding in investing. Apart from knowledge, another factor in increasing interest in investing is technological advances as a medium in its activities. Therefore, this study aims to analyze the effect of knowledge on interest in investing in the Islamic capital market with technological advances as a mediating variable. This research is a quantitative research. Using the path analysis method in SPSS V.20. The results of this study indicate that knowledge has a direct effect on interest in investing in the Islamic capital market, knowledge influences technological progress as a mediating variable in interest in investing in the Islamic capital market, technological advances influences interest in investing in the Islamic capital market and knowledge influences interest in investing in Islamic capital markets. Through technological advances.

Housewife with daily activities, usually get difficulties in earning income due to constraints on working outside the home. Stock investment can be one of the solutions. One way to attain maximum profit in ARA stocks with minimal risk can be achieved through transactions in newly listed stocks (IPO) in the market. With accurate and comprehensive analysis, it can be determined whether the IPO prospectus has potential for ARA or ARB. IPO stock transactions also require relatively small capital as the prices offered in IPOs are still very affordable. Through this online training, housewife can engage in remote learning and practice their knowledge. Profit results from IPO stock sales have also been experienced by participants.

This data mining association processes 1224 Gamefantasia ticket redemption transaction data. The goal is to find a pattern of association between goods as a recommendation for structuring the display of goods at the cashier counter and increasing ticket exchange transactions. Modeling uses a comparison of two algorithms, namely the Apriori algorithm and FP-Growth. The data analysis method with the CRISMP-DM method is then processed by RStudio software. The results of the study with the same parameters support 0.02 and confidence 0.1 FP-Growth algorithm formed 53 rules, the strength of the association rule 6.2%, the accuracy was1245%. Whereas the Apriori algorithm forms only 12 rules, the strength of the association rules is 2.1% and the accuracy is 7.8%. Thus, it can be concluded that the use of the FP-Growth algorithm has better results than the Apriori algorithm because it has the highest accuracy in finding transaction patterns.

Recording of financial reports is a form of bookkeeping both manually and digitally for all financial activities in every business that is being carried out.  Bookkeeping is the recording of financial transactions carried out during the business. Recording of financial reports is very important for MSME actors.  One of the benefits of recording financial statements through simple bookkeeping for MSMEs is being able to find out the progress of the business or business being run so that they can control the costs incurred in operating the business and can find out the profit or loss earned while the business is running.  The method used in this activity is the counseling method which is contained in socialization activities regarding procedures for recording financial reports through simple bookkeeping for MSMEs.  The result of this activity is to provide new insights and knowledge for MSME actors in the Blitar Village regarding the importance of recording financial reports through simple bookkeeping and the stages in carrying out simple bookkeeping.  After holding this socialization activity, it is hoped that it can provide benefits for MSME actors in the Blitar Village to make financial recording reports so that they can minimize losses in the businesses they run.

The development of internet technology in the current era of globalization has had a significant impact on the world of business and the economy. The use of internet technology in business has increased marketing reach, transaction speed, and speed of delivery of goods and services. This is shown by the large number of offers for beauty and body care product categories on e-commerce platforms. The beauty industry notes that ways to promote and encourage product purchase transactions are influenced by eWOM communications, one of which is customer reviews and influencer reviews. The purpose of this study was to measure the direct effect of eWOM, including customer reviews and influencer support, on purchase intentions for Avoskin products, with trust as a moderator variable. The method used in this research is a quantitative method of causal research. The sampling technique in this study was non-probability sampling and the method used was convenience sampling with 400 respondents. This study used a questionnaire data collection technique with an ordinal scale and used data analysis techniques (PLS-SEM). The results of this study conclude that customer reviews have a significant positive effect on purchase intention of Avoskin products, influencer reviews do not have a significant positive effect on purchase intentions of Avoskin products, trust negatively moderates the relationship between customer reviews on purchase intention of Avoskin products and trust does not moderate the relationship between influencer reviews and purchase intention of Avoskin products.

This study aims to find about: (1) fintech service in the mobile banking-based non-cash payment system (Muamalat-DIN) at Bank Muamalat KCP Lamongan: (2) implementation of fintech in the mobile banking-based non-cash payment system (Muamalat-DIN) at Bank Muamalat KCP Lamongan. This study uses a descriptive qualitative research method. The results of this study are: (1) fintech services in the non-cash payment system in Muamalat-DIN are transfers, QRIS, credit top-ups, internet credit top-ups, electronic money top-ups, google play voucher codes, spotify premium, postpaid credit payments, PLN electricity, Telkom, cable TV, PDAM, IPB campus education payments, airplane tickets, ZISWAF, family takaful, BPJS employment, BPJS health, SAMSAT/SIGNAL, BPJPH, virtual accounts, multi payments, and hijrah pensions (DPLK); (2) the implementation of fintech at Bank Muamalat varies, there are Muamalat-DIN, phone banking, internet banking, MADINA, online share-e debit, and ATMs. The most popular Fintech at Bank Muamalat KCP Lamongan is Muamalat-DIN. In Muamalat-DIN, customers of Bank Muamalat KCP Lamongan often use services in the form of transfer, QRIS, credit top-ups and internet credit top-ups, electronic money top-ups, payment services such as PLN electricity, Telkom, PDAM, ZISWAF, BPJS for employment, BPJS for health, virtual accounts, and hijrah pension (DPLK). This fintech implementation has benefits for banks and customers, the benefit for Bank Muamalat KCP Lamongan is that it will have a wider reach, operational and marketing costs are more economical. And the benefits felt by customers are that transactions are easier, faster, accessible 24 hours because access is via a smartphone, and customers don't need to carry a lot of cash everywhere.

The traditional market is a reflection of the application of a very basic populist economy. Where buying and selling transactions are carried out by the community mostly independently by managing available resources, which include the livestock sector, agriculture, crafts, food, services, and so on. At the Liluwo traditional market there are many sellers of various kinds of needs, ranging from basic household needs, clothing, prepared food and raw materials such as fish and vegetables, to hair cutting services. The facilities at the Liluwo traditional  market are toilets, parking lots, prayer rooms. From the results of observations of researchers in the field, there has not been found a good sign system that helps make it easier for visitors. Some visitors, especially new prospective buyers, experience problems in finding a way/place to sell certain materials. From the problems mentioned above, the researchers plan to design a good sign system for the Liluwo traditional market to make it easier for buyers and sellers to carry out buying and selling activities. Apart from that, with a good sign system, the identity of the Liluwo traditional market will increase and can become an attraction in the eyes of the public.

The purpose of recording financial statements for a business is to present fairly the financial position, financial performance and cash flows of the business/business entity. The presentation of business entity financial statements must be presented fairly, in the sense that the presentation is made in an honest manner on the effects of transactions,othereventsand conditions in accordance with the definitions and criteria for recognizing assets, liabilities, capital, income and expenses. therefore the presentation of SAK ETAP plays an important role in the financial management of UMKM in the Padukuhan Sendang village so that it is more organized

The giveaway activity is a marketing activity carried out by a brand with the aim of attracting market attention, and introducing the brand more broadly to potential customers. By distributing prizes to selected customers. In this activity, several problems emerged, namely the Sukabumi Boutique Store admin felt that it was not objective because the process of determining the winner of the giveaway was only through the picker application on the cellphone, so that the giveaway winners who appeared did not pay attention to certain criteria and requirements. Determination through the picker application is only done by drawing a lot by looking at the name that appears first. Selection like this is considered unfair for customers who already feel they meet all the criteria and requirements but do not win the giveaway. In the implementation of the simulation of determining the winner of the giveaway, a method is needed that can solve these problems. The weighted product method is a ranking method where decisions are made by multiplying to connect attribute ratings. This process begins with inputting alternative data, then continues with the process of inputting several criteria that have been selected, namely, number of transactions, quantity of shopping, total visits, resellers. This selection process will determine the giveaway winner in a more targeted and more objective manner by taking into account certain criteria and requirements.   Keywords: Giveaway, Weighted Product, Boutique Sukabumi, Picker App

As science and technology develop, many things change with the times, everything without the distance of time and space can be accessed anywhere and anytime. Not only with social media in the development of food and logistics technology to reach the stage of a new era that is simpler quickly and precisely by utilizing digitalization to make it easier for someone to transact and create suppy logistics that is useful and on target, namely by using the website method, With this website, safe purchase transactions are fast and appropriate to create a stable food supply. We know that Indonesia still relies on importing rice from outside countries for the food needs of its people, without us knowing that the improvement of the digital system can be able to encouraging food suppliers in Indonesia, with the existence of this website, it is expected to be a bright hope in logistics supply in Indonesia.

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.