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Dalam perjanjian kredit bank, debitur yang tidak melakukan kewajibannya dianggap melakukan wanprestasi. Penyelesaian wanprestasi dapat dilakukan dengan penundaan pembayaran, penjadwalan kembali, persyaratan kembali, atau penataan kembali. Pada kenyataannya, yang terjadi adalah bank mengajukan gugatan ke pengadilan, akan tetapi oleh pengadilan diarahkan ke mediasi melalui akta perdamaian. Permasalahan. 1) Bagaimana Proses Penyelesaian Wanprestasi Debitur Melalui Akta Perdamain  dalam Perjanjian Kredit Bank ? 2) Faktor Apa yang Menjadi Hambatan dalam Pelaksanaan Penyelesaian Wanprestasi Debitur Melalui Akta Perdamain  dalam Perjanjian Kredit Bank ? 3) Bagaimana Penyelesaian Wanprestasi Debitur Melalui Akta Perdamain  dalam Perjanjian Kredit Bank berdasarkan Putusan Pengadilan Negeri Padang Nomor 14/Pdt. G.S/ 2020/PN.Pdg dan Putusan Pengadilan Negri Meureudu Nomor 4/Pdt.G.S/2020/PN.Mrn? Metode penelitian yuridis normatif, spesifikasi penelitian deskriptif analitis dan sumber data sekunder melalui pengumpulan data dan studi pustaka. Hasil penelitian 1) Proses penyelesaian wanprestasi dapat dilakukan melalui jalur litigasi dan non litigasi. 2) Hambatan dalam pelaksanaan penyelesaian wanprestasi debitur melalui akta perdamaian dalam perjanjian kredit bank dapat muncul dari pihak bank, selaku kreditur (intermal) ataupun pihak nasabah, selaku debitur (eksternal). 3) Akta perdamaian Nomor 14/Pdt. G.S/ 2020/PN.Pdg berisi mengenai kesepakatan pengembalian hutang tergugat kepada penggugat dengan cara memindahkan gajinya ke bank X Cabang Padang, sedangkan Akta Perdamaian Nomor 4/Pdt.G.S/2020/PN.Mrn berisi mengenai kesepakatan pengembalian hutang tergugat kepada penggugat dengan cara membayar sebagian secara tunai dan sisanya dicicil setiap bulan selama 24bulan. Akta Perdamaian memiliki kekuatan sama seperti putusan yang telah berkekuatan hukum tetap, dan terhadapnya tidak dapat diajukan banding atau kasasi. Karena telah berkekuatan hukum tetap, akta perdamaian memiliki kekuatan eksekutorial.

One important component in the tax structure that provides revenue for the state is motor vehicle tax compliance. Tax sanctions, taxpayer awareness, tax expertise, and other factors can have an impact on motor vehicle tax compliance. For Latta Village residents, online vehicle tax payments using the Signal application are a simpler and more effective option. However, a small proportion of local residents are unable to utilize the application. Thus, this study aims to determine the impact of socialization on Latta Village community compliance in the procedure for paying motor vehicle taxes online through the Signal application, as well as to assist the community in paying motor vehicle taxes online without having to come and queue at Samsat.

One important component in the tax structure that provides revenue for the state is motor vehicle tax compliance. Tax sanctions, taxpayer awareness, tax expertise, and other factors can have an impact on motor vehicle tax compliance. For Latta Village residents, online vehicle tax payments using the Signal application are a simpler and more effective option. However, a small proportion of local residents are unable to utilize the application. Thus, this study aims to determine the impact of socialization on Latta Village community compliance in the procedure for paying motor vehicle taxes online through the Signal application, as well as to assist the community in paying motor vehicle taxes online without having to come and queue at Samsat.

Problematic financing is an unavoidable risk for banks in providing financial services. This situation can occur when the debtor fails to fulfill his obligations to the bank, either due to business failure or deliberately not paying financing obligations according to the agreement due to the debtor's bad character. This research aims to identify the factors and impacts of problematic financing in sharia banking, the resolution mechanism, as well as the regulation and relevance of sharia economic law in resolving these problems. The method used is normative juridical (legal research) which focuses on studying the application of applicable positive legal rules or norms and is related to the substance of the research. The research results show that problematic financing factors originate from internal factors (managerial errors) and external factors (debtor errors). Resolving problematic financing can be done through alternative dispute resolution or litigation (resolved by the court). Meanwhile, sharia economic law regulations regarding the resolution of problematic financing can be carried out by means of tahkim, through qadhi, or resolved by means of al-ishlah.

This research aims to analyze in more depth the perceptions and motivation of UIN KH students. Abdurrahman Wahid Pekalongan on Using QRIS as a Digital Payment Tool. This research uses a qualitative approach by conducting interviews with several informants. The location of the research was at UIN K.H. Abdurrahman Wahid. The data used in this research is primary data. This research uses a purposive sampling technique. The research results show that the use of QRIS by UIN KH students. Abdurrahman Wahid is very effective and efficient in carrying out transactions. QRIS enables faster and easier non-cash transactions, and provides greater security and convenience. Based on the results of interviews, students felt helped by QRIS because it was more practical in making purchases or transactions without cash.

Bankruptcy is a business settlement process through litigation, namely through the commercial court. Bankruptcy is regulated in Law Number 37 of 2004 concerning Bankruptcy and Postponement of Debt Payment Obligations or abbreviated as UUK 2004. Prior to the promulgation of UUK 2004, it was about Faillissement Verordening (Law on Bankruptcy) which was then updated through Government Regulation in Lieu of Law Number 1 of 1998 and then ratified as Law Number 4 of 1998. Based on the explanation in the background section of the problem, the problem is how to take legal action in bankruptcy cases according to Law Number How to distribute payments for creditors' receivables according to the principles of justice in bankruptcy law. In Article 16 paragraph (1) of Law Number 37 of 2004 concerning Bankruptcy and Postponement of Debt Payment Obligations ("UU 37/2004") it is stated that the curator has the authority to carry out the duties of managing and/or settling bankrupt assets from the date the bankruptcy disclosure is made, even though against the decision, cassation or reconsideration is granted. What is meant by "settlement" is the cashing out of assets to pay or settle debts.

Rapid advances in technology, especially through online and offline media, have changed the way people connect, access information and share views. YouTube has become the main platform for users to interact and distribute multimedia content, one of the contents of which is persuasive videos. Persuasive videos influence and convey messages to the public, such as raising awareness about the obligation to pay motor vehicle tax. The method used is the Multimedia Development Life Cycle (MDLC) method in making persuasive videos. MDLC stages include concept, design, material collection, assembly, testing, and distribution. The video was produced with a focus on motor vehicle tax payment guidelines, with a duration of 2 minutes 12 seconds. Evaluation carried out through a survey of STMIK Lombok students and verification by SAMSAT employees, shows that this video is effective in conveying information and increasing public understanding about the importance of paying motor vehicle tax. Respondents prefer presenting content via video rather than photos or writing.

In this thesis the author examines research on the BAZNAS Strategy in Optimizing Zakat Maal Payments. In Kembang Paseban Village, Mersam District. This type of research is descriptive qualitative, namely describing a situation with words based on visible facts. The data used in this research uses primary data and secondary data. From the results of this research, it can be concluded that the strategy used in optimizing the payment of zakat maal, namely by using planning, organizing, implementing, monitoring, is optimal and effective, but in its implementation there are still things that need to be done. evaluated. Then the obstacles to society preferring to pay zakat directly to mustahiq rather than to amil zakat bodies are due to the lack of public understanding regarding BAZNAS, lack of public trust because BAZNAS's performance has not been seen to help the people around them, they do not know government regulations, then the location of BAZNAS is quite far from their location. stay.

Latar belakang: E-commerce telah berkembang pesat beberapa tahun terakhir ini, karena menawarkan berbagai kemudahan serta produk yang menarik perhatian konsumen untuk berbelanja secara online dalam memenuhi kebutuhannya, perkembangan ini juga di ikuti dengan metode pembayaran digital yang sangat bervariasi, salah satunya metode pembayaran yang saat ini popular dan di minati oleh berbagai kalangan masyarakat adalah shoppe paylater. Tujuan: untuk menganalisis penggunaan shoppe paylater pada karyawan PT.Shoetown Kasokandel dalam pandangan ekonomi islam. Metode: penelitian ini dilakukan secara kualititatif dengan wawancara secara intensif dan observasi di lokasi PT.Shoetown Kasokandel, beberapa karyawan diwawancarai dengan kriteria telah menggunakan shoppe paylater tiga tahun terakhir di e-commerce shoppe. Temuan: hasil penelitian menunjukan bahwa shoppe paylater digunakan karyawan untuk : (1) membeli barang yang di ingikan / atau menarik perhatian, (2) memanfaatkan atau tergiur promo dan diskon yang ditawarkan karena lingkungan atau iklan, (3) membeli barang secara kredit hanya untuk meningkatkan gaya hidup, karena batas pinjaman yang diberikan sangat besar bagi karyawan, (4) ketentuan persyaratan pinjaman shoppe paylater sangat mudah tanpa melihat kondisi keuangan. Kesimpulan: penggunaan shoppe paylater terjadi peningkatan konsumsi yang dilakukan karyawan sehingga meningkatkan prilaku konsumtif dikarenakan Shoppe paylater menggunakan sistem beli sekarang bayar nanti.

Artikel ini mendiskusikan tentang Pengabaian Kewajiban Pembayaran Gaji PNS sebagai Pelanggaran Terhadap Hak dan Prinsip Keadilan. Penelitian ini merupakan penelitian hukum kualitatif, menggunakan pendekatan yuridis normatif. Sumber data yang digunakan adalah data sekunder, yaitu bahan hukum primer, seperti peraturan perundang-undangan dan putusan pengadilan. Data sekunder yang digunakan juga meliputi bahan hukum sekunder, seperti literatur-literatur yang berkaitan objek penelitian. Metode yang digunakan adalah metode normatif kualitatif. Hasil penelitian menemukan bahwa hak konstitusional Pegawai Negeri Sipil terutama hak untuk mendapatkan gaji telah diatur didalam Pasal 21 Undang-Undang Nomor 5 Tahun 2014. Namun, masih banyak Pegawai Negeri Sipil yang tidak mendapatkan gajinya, hal ini melanggar konstitusi dan keadilan. Salah satu contohnya gugatan yang akan dibahas didalam artikel ini yaitu, Putusan No. 18/G/TF/2022/PTUN.BNA.

Darul Musthofa Wirosari Grobogan Islamic Boarding School is a boarding school where the tuition payment system still uses a manual system which later the administration section will make a report to the head of the boarding school. The formulation of this problem is an information system so that there is no double recording and books are easily torn so that transaction records are easily lost. The purpose of this study is to create a tuition payment information system to facilitate the creation of reports/data recording is still manual in books. As well as a summary of data one by one manually which results in recording taking a long time. The system developed in this study is web-based visual code software, storage is one in a MySQL database and makes it easy for users to record tuition fees with accurate results so as to reduce the risk of errors, loss and data manipulation                                                                                                        

This study aims to determine the criminal law policy in the return of state financial losses in the form of replacement payments by corruption convicts and to determine the efforts made by police investigators in overcoming obstacles to the return of state financial losses in the form of replacement payments by corruption convicts. The method used in this study is a qualitative method, with a normative legal approach as the main approach and empirical legal as a supporting approach. The data sources in this study were obtained from secondary data as the main data and primary data as supporting data. Furthermore, the data were then processed using qualitative methods. The results of the study obtained information that the criminal payment of replacement money has been regulated in Law No. 31 of 1999 concerning the Eradication of Corruption as amended by Law No. 20 of 2001. The amount of replacement money payment is the same as the assets obtained from the crime of corruption. If the replacement money is not paid, the convict is sentenced to imprisonment for a period not exceeding the maximum threat of the principal sentence. Therefore, the return of state financial losses cannot be optimal. The amount of compensation for state financial losses needs to be increased, by confiscating and seizing the perpetrator's assets/wealth. The Asset Confiscation Law needs to be formed as a legal basis for confiscating assets from corruption.

The aim of the research is to evaluate the effect of using non-cash payment instruments on the demand for currency in Indonesia. Time series data is used in the time period 2009 to 2023 with monthly observations. The analysis approach uses the Error Correction Model (ECM) to assess the correlation between variables in the short and long term. The estimation results confirm that the use of ATM/debit cards has a positive and significant impact on the need for currency, both in the short and long term. In contrast, credit card use shows a negative and significant impact on the need for currency in both time periods. Meanwhile, the use of e-money does not have an impact in the short term, but has a positive impact in the long term on the need for paper money in Indonesia. Therefore, this research suggests that Bank Indonesia should encourage more use of electronic payment tools to encourage people to reduce the use of currency, and promote the concept of a society that uses less cash (less cash society).

Science and technology continue to develop in a more sophisticated direction. One of the technological advances in the era of globalization is marked by the Dana e-wallet. The Dana e-wallet is one of the popular alternative digital payment transactions in Indonesia because of its ease of use, benefits, risks and privacy security. The impact offered in terms of user convenience, benefits, risks and privacy security makes people interested in using this e-wallet. The aim of this research is to determine the influence of user convenience, benefits and risks on interest in using the Dana e-wallet with privacy security as an intervening variable. This research uses a causality research design with a quantitative approach and a sampling technique using Non-Probability Sampling. The population in this research is the people in Semarang City. The number of samples taken was 100 respondents. The data analysis methods used are regression analysis, path analysis, and Sobel test. The data obtained in this research was then processed using the IBM SPSS Statistics 23 program.

This research analyzes the types of dispute resolution that can be carried out due to acts of default committed by buyers in online buying and selling using the Cash On Delivery (COD) payment method in the Shopee marketplace. This research is normative legal research that is prescriptive and applied. The collection of legal materials is through library research, including primary and secondary legal materials. This research aims to find out and examine what dispute resolution can be carried out by sellers due to acts of default committed by buyers in online buying and selling using the COD payment method on the Shopee marketplace in terms of statutory regulations and Shopee's Terms of Service.

Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan dan efikasi diri terhadap inklusi keuangan pada pengguna layanan pembayaran digital ShopeePay Mahasiswa Fakultas Ekonomika dan Bisnis Universitas 17 Agustus 1945 Semarang. Populasi yang digunakan dalam penelitian ini adalah mahasiswa aktif angkatan tahun masuk 2020 dan 2021 atau mahasiwa yang telah mengikuti kuliah manajemen keuangan 1 dan 2, ukuran jumlah sampel 81 responden, dengan teknik proposional random sampling. Sumber data yang digunakan adalah data primer, dengan metode pengumpulan data menggunakan kuesioner. Teknik analisi data yang digunakan dalam penelitian adalah analisi regresi linear berganda. Hasil penelitian secara parsial variabel literasi keuangan berpengaruh positif dan signifikan terhadap inklusi keuangan dan Efikasi diri berpengaruh positif dan Signifikan terhadap Inklusi Keuangan. Kata Kunci : Literasi Keuangan, Efikasi Diri, Inklusi Keuangan This research aims to determine the influence of financial literacy and self-efficacy on financial inclusion among users of the ShopeePay digital payment service, students at the Faculty of Economics and Business, University of 17 August 1945 Semarang. The population used in this research were active students from the 2020 and 2021 intake years or students who had taken financial management courses 1 and 2, the sample size was 81 respondents, using a proportional random sampling technique. The data source used is primary data, with data collection methods using questionnaires. The data analysis technique used in the research is multiple linear regression analysis. Partial research results show that financial literacy variables have a positive and significant effect on financial inclusion and self-efficacy have a positive and significant effect on financial inclusion. Keywords: Financial Literacy, Self-Efficacy, Financial Inclusion

The role of PT. TASPEN in serving the authentication application system for pension fund recipients in Medan City is very important, this is because in its implementation there are still several problems that become obstacles, namely related to human resources (HR) who have difficulty using the authentication application due to age and the lack of application system servers. so that when used simultaneously errors often occur. This research aims to analyze and describe how the process of digitizing pension payment services through the Taspen Authentication application at PT. Taspen (Persero) KCU Medan and the obstacles that occur in servicing the application. The method used in this research is qualitative with a descriptive approach. This research uses role theory, e-government, and public policy. Research data was obtained from literature and previous research. The results of this research show that PT. TASPEN plays a very important role in serving the pension fund authentication application system and that PT. TASPEN's role is very effective in implementing the Taspen authentication application system. It's just that there are several obstacles, namely the human resources (HR) of retired participants as application users who have difficulty using the application due to age and lack of evaluation in handling obstacles that are often encountered due to the use of authentication applications such as application system errors occurring when used simultaneously.  

This study explores the implementation of internal controls over pension fund payments at PT XYZ (Persero) Branch Yogyakarta using the COSO (Committee of Sponsoring Organizations of the Treadway Commission) 2013 framework. Effective accounting systems are considered crucial in supporting company activities, including pension fund management. Cash disbursement systems are the primary focus in managing company operations, with the aim of improving effectiveness and preventing fraud. Previous studies indicate the necessity of internal controls to detect and prevent fraud, with COSO being a relevant framework in this regard. Qualitative analysis method was employed in this study, with primary data collected through interviews and documentation. The results indicate that PT XYZ (Persero) Branch Yogyakarta has effectively implemented internal controls, in line with the principles outlined in the COSO 2013 framework.

A peace agreement that has been homologated is binding on all creditors who agree to the peace plan in accordance with Article 286 of Law Number 37 of 2004. The debtor is obliged to prove that the peace agreement has been fulfilled by the creditors as per the peace agreement that has been agreed. This research is aimed at analyzing legal certainty regarding the rights of concurrent creditors after homologation has been carried out, the debtor's responsibility if the debtor does not fulfill his promise according to the peace agreement that has been homologated and analyzing the application of the law by the panel of judges in Decision Number 11/Pdt.Sus-PKPU /2017/PN Niaga Medan regarding the responsibility of debtors to concurrent creditors in the implementation of the homologated PKPU peace agreement. This research is normative legal research that is qualitative in nature. Data comes from primary, secondary and tertiary legal materials collected using library research and document study techniques. Primary data as supporting data for normative analysis was collected using the interview method with judges and curators who were determined purposively. Data analysis was carried out using the qualitative normative data analysis method.Based on the research results, it is concluded that legal certainty regarding the rights of concurrent creditors occurs after the homologation of peace agreements which are binding and obtain permanent legal force. If the debtor is negligent and the settlement is canceled, the debtor will lose independence or the debtor will no longer have any interest in controlling or managing his assets. In this regard, the application of the law by the panel of judges in the homologation Decision Number 11/Pdt.Sus-PKPU/2017/PN Niaga Medan was correct with the consideration that the debtor was declared negligent in fulfilling his obligations and canceled the decision to ratify the peace by declaring the debtor to be in bankruptcy with all legal consequences

The objective of this study is to assess the internal control system utilized in the employee payroll process at PT. AIOLA INDONESIA, examine the procedures employed throughout the employee payroll process, and identify any vulnerabilities in the implemented procedures. This study employs qualitative methodologies to gather data through the means of observations, interviews, and documentation. The findings of this study indicate that the internal control system implemented for the payroll process has successfully met the requirements for segregating functional tasks, authorizing transactions, promoting healthy habits, and ensuring the employment of high-quality personnel. Employees and management can effectively implement the internal control system.