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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.    

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.

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.    

Internet users in the use of information have given rise to two opposite sides, where on the one hand it is easier in terms of access and utilization of information, while on the other hand it causes various kinds of illegal acts, one of which is copyright infringement in the form of film piracy which is currently inserted through illegal streaming sites resulting in losses for the creators of cinematographic works. This of course violates the ITE Law and the Joint Regulation of the Minister of Law and Human Rights and the Minister of Communication and Informatics concerning the Implementation of Content Closure and/or User Access Rights, Copyright Infringement and/or Related Rights in Electronic Systems. This research is a normative juridical research using a legislative and conceptual approach, using legal materials from literature and the internet as a source of legal materials. The results of the study show: (1) The form of legal protection for the creators of cinematographic works in film piracy on illegal streaming sites is reviewed from the ITE Law in a preventive manner regulated in Articles 23-25, Article 25, Article 32 paragraphs (1) and (2) of the ITE Law and has been repressively regulated in Article 48 paragraphs (1) and (2) of the ITE Law and the Joint Regulation of the Minister of Law and Human Rights & the Minister of Communication and Information related to Content Closure. (2) The effectiveness of the legal protection provided by the government to the creators of cinematographic works in the piracy of films on illegal streaming sites provided by the government through the ITE Law and the Joint Regulation of the Minister of Law and Human Rights and the Minister of Communication and Informatics related to site blocking cannot be said to be effective until now because the legal factor itself has not sufficiently accommodated the protection of creators clearly in the event of film piracy on illegal streaming sites.

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. 

Koperasi Simpan Pinjam (KSP) Maju Mapan Jaya is one of the cooperatives engaged in savings and loans. In an effort to provide maximum service to customers, KSP Maju Mapan Jaya has collectors who are tasked with collecting credit installments and taking customer savings deposits directly to the customer's location for the convenience and security of customer funds.Transaction recording is still done manually by cooperative collectors by recording in the savings ledger or loan ledger and then submitting it to the cooperative office. Partners expect assistance in the application of information technology, especially the digitization of collector transaction data to minimize obstacles in the field. The purpose of this community service activity is to help partners provide assistance and implement a digital-based collector transaction data information system.

The digital economy in Indonesia has both positive and negative impacts on the country's development.  The development of the digital economy allows the government or society to become a platform for carrying out various types of economic transactions.  This research was designed to analyze the development of the digital economy and the behavior of social media users in economic transactions. .In this research, descriptive analysis method was used using literature study.  The development of the digital economy in Indonesia not only encourages economic growth, but also changes the way people interact and make transactions. Challenges such as uneven infrastructure and the need for clear regulations still need to be overcome to maximize this potential. The fintech sector is growing rapidly with many companies providing digital payment services, online loans and investments. OJK (Financial Services Authority) is also active in regulating this sector.

This research is motivated by the need for PT Sumi Indo Kabel Tbk to manage foreign currency transactions in line with the increase in international trade and exchange rate fluctuations. Foreign currency transactions can affect the company's financial statements, especially in the recognition of profit or loss due to changes in exchange rates. The purpose of this study is to analyze the application of foreign currency transaction accounting at PT Sumi Indo Kabel Tbk based on Statement of Financial Accounting Standards (PSAK) 221 on the Effect of Changes in Foreign Exchange Rates. The research method used is descriptive quantitative, using secondary data obtained from the company's annual financial statements. The results showed that PT Sumi Indo Kabel Tbk has implemented PSAK 221 properly, recorded foreign currency transactions at the prevailing exchange rate and recognized the exchange difference in the income statement. However, the company still faces the risk of significant exchange rate fluctuations, which requires a more comprehensive risk management strategy. The conclusion of this study is that consistent implementation of PSAK 221 can help companies improve the transparency of financial statements and reduce the negative impact of exchange rate fluctuations on financial performance..

The ease of access and availability of online game s on the internet opens up new opportunities as well as challenges. This challenge arises because not all online games are suitable for people to play. Many online games contain negative elements, such as violence, hate speech, and pornography. The provisions in Law No. 1 of 2024 on the Second Amendment to Law No. 19 of 2016 on the Amendment to Law No. 11 of 2008 on Electronic Information and Transactions are the main basis for countermeasures in cyberspace. The type of research the author uses is Normative Legal Research (library research). This research is also called a document study conducted by examining library and secondary materials, especially written regulations or other legal products. The results show that the rapid growth of online gaming has led to serious problems such as the spread of hate speech, bullying, and pornographic content. The lack of clarity in regulations makes it difficult to enforce the law against criminals in the online gaming realm. To overcome this problem, collaboration between various parties is needed, with an emphasis on increasing the capacity of law enforcement, developing digital forensic technology, improving regulations, and increasing legal awareness among the public.

Transactions are legal acts using computers, computer networks, and/or other electronic media. One of the online shopping trends in Indonesia now is shopping using a live broadcast system via the social media Facebook. The system is where the seller displays the goods being sold and states the condition, the type of material, and the price determined by the seller. And if there are interested buyers, there will be a sale and purchase agreement between them. The formulation of the problem in this research is (1) How to implement agreements in online buying and selling transactions via live broadcasts on Facebook. (2) What are the obstacles to implementing the agreement in protecting the rights and obligations of buyers and sellers in online buying and selling transactions via live broadcasts on Facebook?This research is empirical juridical research, with data obtained by interviewing 16 respondents and supported by primary and secondary data, quantitative analysis, and description. The results of this research show that: (1) Implementation of responsibilities for the parties in the sale and purchase agreement at Vmshop-Kupang. Where the implementation of responsibilities has been well regulated in the mutual agreement in the agreement made, but the implementation is still less effective and things are still found that are detrimental to online buyers. (2) The inhibiting factor in implementing the sale and purchase agreement on the Vmshop-Kupang Facebook account is the lack of awareness on both sides regarding the importance of the agreement as a value that protects both parties, namely online buyers and online sellers if a dispute occurs in the future and other factors, namely The time to make a letter of agreement takes a very long time and is complicated so that both parties carry out the agreement with a system of trust without thinking about what will happen in the future.Online buyers must pay proper attention to the procedures for carrying out online buying and selling transactions and the rules that exist in buying and selling transactions as well as the importance of written agreements.

One of the roles of the Bank Perekonomian Rakyat (BPR) is to provide credit to improve the economic welfare of the lower middle class through micro and small business services. However, the provision of BPR credit is prone to misappropriation, one of which is used as an election campaign fund. This research is a legal research in analyzing the problem using literature study which is analyzed qualitatively. The results obtained from this research are that the misuse of BPR credit used as campaign funding can be suspected of being a criminal act of corruption and money laundering because it is obtained from state finances and there are indications of disguising and hiding money. The source of state finances provided to BPRs can be viewed in terms of state capital participation in the form of securities and the provision of facilities provided by the government. In anticipating campaign funds originating from criminal acts, the Badan Pengawas Pemilu must cooperate with other parties such as the Public Accounting Office to conduct campaign fund audits and related law enforcement officials such as the Pusat Penelusuran dan Analisis Transaksi Keuangan and the Corruption Eradication Commission to prevent and prosecute the use of money from corruption crimes for campaign funding.

This study aims to optimize marketing strategies through RFM (Recency, Frequency, Monetary) analysis on a retail transaction dataset obtained from Kaggle. The dataset contains 64,682 transactions from 5,242 SKUs involving 22,625 customers over one year. Data cleaning and RFM analysis were conducted to segment customers based on recency, frequency, and monetary values. The findings reveal that customers were segmented into groups such as Champions, Loyal Customers, and At Risk. These segments provide valuable insights for developing targeted marketing strategies, such as loyalty programs for high-value customers and retention campaigns for at-risk customers. The study demonstrates that RFM analysis is effective in identifying valuable customer segments and optimizing marketing efforts based on customer behavior. This approach can increase customer retention and improve the return on investment (ROI) in marketing campaigns.

This research is intended to examine and gain a deep understanding of the different types of legal protections applicable to online game account transactions affected by fraud and scams, both prior to and following the establishment of agreements, by referring to the current laws and regulations in Indonesia. The scope of this legal protection includes preventive measures as well as the reinstatement of consumer rights in transactions impacted by fraud or scams, within the framework of national law. The study aims to clarify the various forms of legal protection available to consumers and the legitimacy of online game account transactions according to Indonesian law. Furthermore, the research explores the processes involved in online game account transactions and the definitions and features of scams and fraud from both civil and criminal legal perspectives. It also integrates various pertinent laws, including the Consumer Protection Law, the Information and Electronic Transactions Law, the Civil Code (KUHPerdata), and the Criminal Code (KUHP), along with recent updates to the newly established Criminal Code.

Organisasi Pengembang Indonesia berfokus pada penyediaan perumahan bagi masyarakat berpenghasilan rendah (MBR). Namun, pengelolaan data menggunakan Ms. Excel menyebabkan berbagai kendala, termasuk dalam mengelola data anggota, perumahan, produk tagihan, dan laporan periodik. Proses pembayaran manual yang sering terlambat juga mempengaruhi operasional dan reputasi organisasi. Untuk mengatasi masalah ini, diusulkan sistem informasi berbasis Web dengan Framework Laravel. Objek penelitian ini adalah pengembangan sistem tersebut dengan tujuan untuk meningkatkan efisiensi pengelolaan data, keamanan transaksi, dan komunikasi dalam organisasi. Pengembangan sistem informasi ini menggunakan metode Agile dengan pendekatan Scrum. Pendekatan ini dipilih karena memungkinkan iterasi cepat dan umpan balik berkelanjutan dari pengguna. Sistem yang dikembangkan terintegrasi dengan Midtrans sebagai Payment Gateway untuk memfasilitasi pembayaran yang aman dan efisien, serta Wablas sebagai Whatsapp Gateway untuk notifikasi otomatis. Pengujian sistem dilakukan menggunakan metode Black Box, di mana setiap fitur diuji berdasarkan fungsionalitasnya tanpa melihat ke dalam struktur kode. Hasil implementasi menunjukkan bahwa sistem informasi berbasis Web ini memungkinkan admin mengelola data anggota, perumahan, produk, dan tagihan dengan lebih efektif. Fitur-fitur yang disediakan meliputi login, master data, transaksi, pendaftaran anggota, perpanjangan keanggotaan, perumahan, produk, dan laporan. Semua fitur telah diuji menggunakan pengujian Black Box dan berfungsi dengan baik. Dengan adanya sistem ini, diharapkan dapat meningkatkan efisiensi pengelolaan data, keamanan transaksi, dan komunikasi, serta mengatasi kendala yang ada dalam proses pengelolaan data dan pembayaran di Organisasi Pengembang Indonesia.

This paper discusses the development of an E-Commerce system for Kraptentik to improve data and transaction management. Originally a wooden accessory craft center, Kraptentik has integrated new materials but faces challenges with outdated, non-computerized data management. A Point of Sales (POS) system was developed by ITENAS Informatics students to address these issues, aiming to enhance efficiency, data security, and business growth. The paper outlines the system’s design, implementation, and outcomes.

The purpose of this study is to investigate how interest in Shopeepay is affected by online transactions. Convenience, security, efficiency, promotions, features, and payment variations are the variables in this study. Using a non-probability purposive sampling strategy and incidental sampling methods, questionnaires distributed online via Google Form provided the primary data. Convenience, security, effectiveness, promotions, features, and payment options all have a positive and significant impact on interest in Shopeepay, according to the findings of this study.  

Legal protection for consumers in online buying and selling transactions requires confirmation of responsibility related to online buying and selling practices and problems of default caused by business actors. To what extent is the role of the marketplace and business actors responsible for the default losses experienced by consumers? The type of legal research used is empirical juridical legal research. The data sources used are primary data and secondary data. Data collection techniques include interviews, documentation, observation. The data analysis used is qualitative data analysis. The research results obtained by the author are that (1) Buying and selling practices using B2C (Business to Consumer) and C2C (consumer to consumer) transaction systems. (2) Responsibility for legal protection of consumers as a marketplace is related to defaults or unlawful acts caused by business actors, so the burden of responsibility is borne by the business actor by referring to the contract that the parties agreed to. The legal protection provided is limited to supervision, regulators, facilitators, finding solutions, and making decisions regarding defaults or unlawful acts that occur.    

This article aims to explain how encounters at Secangkir Jawa, Yogyakarta, are conducted through an analysis of George Caspar Homans' Exchange Theory. This research employs qualitative methods with a field study and an analytical approach. Data collection techniques include direct interviews with friends who frequently meet at Secangkir Jawa, and literature sources are used to strengthen the theoretical analysis. The findings demonstrate that encounters at Secangkir Jawa, Yogyakarta, are inextricably linked to the stories and interests underlying the students' presence, each with their own goals. In essence, humans are always present in interactions with their own interests and always seek profit. Analyzing this with George Caspar Homans' social exchange theory, it can be seen that encounters at Secangkir Jawa are always associated with both material and non-material interests. Looking more specifically at Homans' fundamentals, the success proposition is seen when regular encounters provide rewards, encouraging continued attendance. Meanwhile, the value proposition suggests that the greater the benefit gained, the greater the motivation to attend.

. One of the most popular types of e-commerce today is the marketplace which is widely used by people to run businesses and helps them shop online to meet their needs. Shopee is one of them because it is often visited via the website. This research uses a quantitative approach method by utilizing primary data as a data source obtained from the results of a questionnaire in the form of a Google form. The analysis techniques used are data quality tests (validity and reliability tests), classical assumption tests (normality test, heteroscedasticity, multicollinearity and multiple linear regression), hypothesis testing (partial t test). ) and f test (simultaneous) and coefficient of determination test (R2). Data processing in this research uses SPSS version 25. Based on research, it shows that trust has a partial effect on purchasing decisions with a sig. 0.008. Transaction security does not partially influence purchasing decisions with a sig value. 0.296. Service quality partially influences purchasing decisions with a sig value. 0,000. So trust, transaction security and service quality influence decisions with a sig value of 0.015.