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The use of technology in economic transactions is increasing, one of which is the digital payment system known as the Quick Response Code Indonesian Standard (QRIS). MSME players are not affected by the development of the QRIS digital payment system. However, currently not all MSMEs, especially micro businesses, have knowledge about this. Considering this phenomenon, this service activity was carried out with the aim of providing knowledge about the benefits and working procedures of QRIS in encouraging the efficiency of payment transactions. One of the micro businesses in Ambon city that has not yet used QRIS is Es Kelapa NTB. This business has quite a lot of loyal consumers but has not utilized QRIS technology, which causes a lack of knowledge about QRIS. The method of this activity begins with target identification, socialization about QRIS and monitoring and evaluation. Activities were carried out smoothly, every question about QRIS was answered in detail so as to provide knowledge and understanding of the digital payment system. It is hoped that this activity can make business actors have confidence in the security and convenience that can be provided by the QRIS digital payment system.

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.  

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.

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.

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.    

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).

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.    

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. 

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.

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.

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..

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.

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.

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.