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This study aims to analyze the influence of  financial behavior on non-cash payment behavior and to determine the influence of  financial knowledge on non-cash payment transactions in the community of Raihat District. This study uses primary data by distributing questionnaires to 30 respondents in Raihat District who are MSME actors. This study uses purposive sampling. The data analysis in this study uses multiple linear regression analysis with the results of the study showing that  financial behavior and  financial knowledge have a significant effect on non-cash payment transactions in the community in Raihat District.

This community service activity aims to socialize the use of the DANA digital wallet to the people of Bangun Jaya Village, Pagar Alam City. The methods used are presentations, demonstrations and direct practice. The results of the activity show an increase in public understanding and interest in using the DANA digital wallet for daily transactions. Using the Dana Digital Wallet will save the community IDR 6,500 more, compared to using other Digital Wallets.  

Before the development of science and technology, the payment system in Indonesia was only done using cash. Money is used to make daily human payments as a medium of exchange. Cash payment instruments are regulated in Law Number 7 of 2011 concerning Currency. But along with the development of science and technology, payment instruments have been more widely used. This progress comes in the form of digital payment instruments. QRIS is one of the digital payments available today. QRIS stands for Indonesian Quick Response Code Standard launched by Bank Indonesia. When making payments through QRIS as a means of payment, you can use one e-wallet to pay merchants, such as Link Aja, Gopay, OVO, DANA, Shopeepay, and others. This research was conducted to compare payment systems (cash and QRIS payments) made by Banten students in making transactions. This research was conducted using quantitative methodology. The distribution data was collected through the distribution of questionnaires.

a case of fraud using a blank check committed by a businessman in Tanjungpinang, Riau Islands. This research aims to analyze the criminal act of fraud committed by the businessman in the sale and purchase of heavy equipment and the legal consequences that can be imposed. The research method used is a qualitative method with a case study approach, through analysis of news published by Kompas.com. The results showed that a businessman named Hendy (33) was suspected of having committed a criminal act of fraud and/or embezzlement in a heavy equipment purchase transaction using a blank check. Hendy is alleged to have deceived the victim by giving a check that did not have sufficient funds in the account. Hendy's actions can be subject to articles related to criminal acts of fraud and / or embezzlement in the Criminal Code (KUHP). In addition, Hendy is also potentially subject to civil sanctions due to his actions that harm other parties. This article concludes that the practice of fraud using blank checks in business transactions, especially the sale and purchase of heavy equipment, is a criminal offense that must be dealt with firmly by law enforcement officials to provide a deterrent effect and ensure legal certainty for business actors.

Notaries play an important role in the tax system by being required to report Taxpayer (WP) transactions to the Directorate General of Taxes (DJP). This obligation is regulated in Law Number 28 of 2007 concerning Income Tax (UU PPh) and Minister of Finance Regulation Number 31/PMK.03/2016. The main objective of this reporting is to improve taxpayer compliance, the accuracy of tax data, and the effectiveness of DGT supervision. Notaries are required to report various types of transactions, such as buying and selling land, grants, inheritances, and the granting of power of attorney regarding land and buildings. Reporting is carried out through a Research Certificate (SKP) Format of Proof of Fulfillment of the Obligation to Deposit Income Tax (PPh) Specifically for Notaries/Land Deed Making Officials (PPAT), either online via e-SPT PPh or manually at the Tax Service Office (KPP). Notaries who do not comply may be subject to sanctions, such as written warnings, fines, and even revocation of permits. Implementing this reporting obligation has benefits for notaries, such as increasing credibility and professionalism, streamlining the process of obtaining business permits, and making it easier to make deeds. Factors that influence notary compliance in reporting taxpayer transactions include knowledge and understanding of regulations, awareness and commitment, ease of reporting system, effectiveness of law enforcement, socialization and education, as well as a culture of tax compliance. Efforts to increase notary compliance require synergy from various parties, including the DJP, notary professional organizations, and the government in creating a culture of high tax compliance.

Penelitian ini bertujuan untuk mengetahui dan menganalisis tanggungjawab PPAT dalam memberikan perlindungan hukum bagi penghadap, upaya PPAT dalam memberikan perlindungan hukum bagi penghadap pada peralihan hak tanah melalui jual beli. Hasil penelitian ini adalah : 1. Bentuk tanggungjawab khusus PPAT adalah melakukan pemeriksaan dokumen tanah dengan cermat, memverifikasi kepemilikan tanah dan bebanhukum yang mungkin terdapat pada property tersebut, memberikan penjelasan dan konsultasi hukum kepada klien, memberikan jaminan hukum kepada klien terkait keabsahan transaksi, kepemilikan tanah, dan kebebasan dari beban hukum atau sengketa yang dapat merugikan mereka, dan jika terjadi masalah hukum setelah transaksi, PPAT dapat memberikan bantuan dalam menangani sengketa atau permasalahan yang muncul. 2. Upaya PPAT dalam memberikan perlindungan hukum bagi penghadap pada peralihan hak tanah melalui jual beli melibatkan proses pembuatan akta tanah yang sah dan lengkap yaitu dengan melakukan pemeriksaan dokumen-dokumen terkait dengan kepemilikan dan status tanah yang akan dijual, melakukan penelitian untuk memastikan bahwa status tanah yang akan dijual adalah legal dan tidak terlibat dalam masalah hukum, menyusun akta jual beli, memverifikasi identitas para pihak yang terlibat dalam transaksi, mendaftarkan akta tersebut di Badan Pertanahan Nasional (BPN), memberikan salinan akta tanah kepada semua pihak yang terlibat dalam transaksi, memberikan penjelasan kepada para pihak mengenai hak dan kewajiban yang timbul dari transaksi jual beli tanah, dan PPAT dapat bekerja sama dengan pihak terkait lainnya, seperti notaris, bank, dan pihak berwenang lainnya, untuk memastikan keseluruhan proses transaksi berjalan dengan lancar dan sesuai dengan hukum. 3. Akta Jual Beli tidak memenuhi syarat materil sehingga menjadi batal demi hukum.

Sharia banking is a financial institution that has a very important role in advancing the Indonesian economy and is an answer to the public's need to use a banking system based on sharia principles. However, sometimes there are many perceptions that Islamic banking is the same as conventional banking. Sharia banking has fundamental differences from conventional banking, namely regarding legal aspects, organizational structure, financed business activities and work environment. Sharia banking operational activities are based on sharia principles, namely the principle of profit sharing, buying and selling and leasing principles by conducting business through mudharabah, musyarokah, murabbahah and ijaroh contracts. Meanwhile, conventional banking provides services in payment traffic with the principle of determining interest for both savings and loan (credit) products and applying various fees in the form of nominal amounts and certain percentages.

The aim of this community service program is to provide assistance and education to the community in Kiera Hamlet, Southwest Maluku Regency regarding recording financial transactions in simple bookkeeping in accordance with applicable financial accounting standards. This program will take place on Saturday 3 to face in Kiera Hamlet, Moa Island, Southwest Maluku Regency. This activity was carried out with the presence of all Kiera hamlet staff, chair of the church congregation council. Church staff, village community and home base lecturers as well as students of the PSDKU Accounting study program, Southwest Maluku Regency. The method used in this activity is a participatory learning method. After carrying out this service, the community will gain knowledge about bookkeeping in managing finances so that the recording process can be carried out regularly.

The Bill on the Limitation of Cartal Money Transactions (RUU PTUK) is a regulation regarding the limitation of cartal money transactions to 100 million rupiah in a day either in one transaction or several times, more than that must use digital money. The purpose of this bill is to reduce circulation and emphasize counterfeit money and reduce corruption activities. This paper aims to identify the problems and impacts of the passage of the PTUK Bill on corruption and money politics in Indonesia. The PTUK Bill in its application requires public participation to support the PTUK Bill, besides that the public needs to understand the consequences of money politics on the sustainability of government.

One factor to consider in efforts to enforce illicit online gambling laws is preventing the flow of money from online gambling. In the midst of the use of technology in banking transactions and online gambling, it is important to pay attention PPATK Policy in Terminating Money Laundering Transactions in Online Gamblingand the need for preventive efforts with the rise of online gambling itself makes It is necessary to do research related to the Authority of the Financial Services Authority in Blocking the Results of Online Gambling Transactions. This research aims to inform and understand PPATK's policy for stopping suspicious money laundering transactions in online gambling. The type of research used in this legal research is normative legal research. The approach method used in this research is the statutory approach method. The research results are that PPATK's policy in stopping suspicious money laundering transactions in online gambling is to stop transactions because there are indications of online gambling activity, coordinating with the police to accelerate online gambling activities, and PPATK is tasked with collecting and processing suspicious information related to money laundering in online gambling.    

Abstract. Online shopping is a new technique in the world of trade in the lives of people in the modern era. Online shopping is also considered practical because online marketing utilizes the internet as a potential source of information to facilitate the life system. With global technological advancements of transactions that continues to develop, many opportunities for convenience are open for people in shopping activities. One of them is through online buying and selling known as e-commerce. This phenomenon shows that e-commerce platforms such as Tiktok, Shopee, Tokopedia, Lazada, Blibli, and Bukalapak have become the main choice for people in making shopping transactions today. This reflects the widespread adoption of the concept of online shopping as a practical and efficient alternative to meet consumer needs. This development also marks the transformation of the traditional way of shopping towards a more modern model that is integrated with technology. In carrying out this transaction, various types of contracts are used, such as the istishna contract. This istishna contract can be used for online purchases and sales can be established in a more structured manner and in accordance with sharia principles. Through this contract, buyers and sellers can carry out transactions clearly and fairly, and ensure that the goods or services ordered are suitable with the requirements and anticipations of the buyer. This research makes use of a descriptive qualitative approach involving reading theory, which includes methods of collecting and analyzing data from a variaty of sources including books, scientific notebooks, references, & additional literature partinent to the study topic. The purpose of this study is to determine the use of the isttishna contract for online purchases and sales made under the cash on delivery (COD) method with the hope of producing a through comprehension of the idea of the isttishna contract in Islamic economics and the ways in which these ideas might be used in cash on delivery (COD) transactions. Keywords: Contract istishna, cash on delivery (COD), buy and sell online   Abstrak. Penjualan online  adalah  pola perdagangan  yang telah merevolusi cara hidup masyarakat umum pada zaman sekarang. Penjualan online menjadi lebih umum karena penjualan ini menggunakan internet untuk menyediakan  pengetahuan yang  berpotensi  berguna  untuk memperlancar pola hidup. Dengan kemajuan teknologi dalam dunia transaksi yang terus berkembang, terbuka banyak peluang kemudahan bagi masyarakat dalam kegiatan berbelanja. Salah satunya adalah melalui jual beli online yang dikenal sebagai e-commerce. Fenomena ini menunjukkan bahwa platform penjulaan online contohnya Tiktok, Shopee, Tokopedia, Lazada, Blibli, serta Bukalapak telah menjadi pilihan utama masyarakat dalam melakukan transaksi belanja saat ini. Hal ini mencerminkan adopsi yang luas terhadap konsep belanja online sebagai alternatif yang praktis dan efisien dalam memenuhi kebutuhan konsumen. Perkembangan ini juga menandai transformasi cara tradisional berbelanja menuju model yang lebih modern dan terintegrasi dengan teknologi. Dalam pelaksanaan transaksi ini, digunakan berbagai jenis akad seperti akad istishna. Dengan menggunakan akad istishna, transaksi jual beli online dapat terjalin dengan lebih terstruktur dan sesuai dengan prinsip syariah. Melalui akad ini, pembeli dan penjual dapat menjalankan transaksi dengan jelas dan adil, juga memverifikasi bagian atau item tersebut yang dikirim sebanding dengan keperluan dan harapan pembeli. Penelitian ini meggunakan metode kualitatif deskriptif dimana melibatkan teori kepustakaan, yang mencakup metode pengumpulan dan analisis data melalui beragam referensi misalnya buku, jurnal akademik, referensi, serta rujukan lain yang berhubungan terkait pokok penelitian. Penelitian  ini  bertujuan agar mengetahui penerapan akad isttishna dalam sistem cash on delivery (COD) pada transaksi jual beli online dengan harapan menghasilkan pemahaman mendalam tentang konsep akad istishna dalam ekonomi syariah serta bagaimana prinsip-prinsip ini dapat diterapkan dalam transaksi cash on delivery (COD). Kata Kunci: Akad istishna, bayar ditempat, jual beli online

Abstract. During the pandemic, there were many people who suffered big losses and had an impact on the economy, so this caused people who experienced a downturn in the economy to be particularly encouraged to apply for loans via the internet. Especially online loan transactions are very supportive because they are very easy to reach. So, people don't need to leave the house to carry out this transaction. The research being carried out has the aim of discussing the rise of online loans during the pandemic and a review of sharia economic law on online loans during the pandemic and an evaluation of sharia economic law on online lending practices is the main focus of this research. The method used is descriptive qualitative, with a literary nature because it analyzes and discusses to conclude the legal status regarding online loans. Keywords: Online Loans, Islamic Economic Law, Pandemic Abstrak. Selama pandemi, masyarakat banyak sekali orang-orang yang merugi besar dan berpengaruh dalam perekonomian, sehingga pada hal ini menyebabkan masyarakat yang mengalami penurunan dalam perekonomian terdorong terutama untuk mengajukan pinjaman melalui internet. Terutama transaksi pinjaman online ini sangat mendukung karena sangat mudah dijangkau. Jadi, masyarakat tidak perlu meninggalkan rumah untuk melakukan transaksi ini. Pada penelitian yang sedang dilakukan ini memiliki tujuan yang dapat membahas tentang marakya pinjaman online selama pandemi dan tinjauan hukum ekonomi syariah pada pinjaman daring selama pandemi dan evaluasi hukum ekonomi syariah terhadap praktik pinjaman daring ini adalah fokus utama penelitian ini. Metode yang digunakan adalah deskriptif kualitatif, dengan sifatnya yang bersifat kepustakaan karena menganalisis dan mendiskusikan untuk menyimpulkan status hukum mengenai pinjaman daring. Kata kunci: Pinjaman Daring, Hukum Ekonomi Syariah, situasi pandemi

Abstract. The digital era has brought significant changes across various sectors of life, including the economy. The continuously evolving digital technology presents new opportunities and challenges, particularly in the implementation of Islamic economics in Indonesia. This article aims to analyze the innovations and implementation of Islamic economics in facing the developments of the digital era. The theoretical review covers the principles of Islamic economics, technology in the digital era, and the role of digital technology in the context of Islamic economics. This research employs a literature review method to understand various innovations and implementations in Islamic economics. The study results show that Islamic fintech, blockchain, Islamic crowdfunding, and collaboration with E-Commerce marketplaces have had a positive impact by enhancing access, transparency, and efficiency in financial transactions. By leveraging technological innovations, Islamic economics can contribute to creating an inclusive and sustainable economic system, benefiting individuals and society as a whole. Keywords: Digital Era, sharia economics, Technological Innovation   Abstrak. Era digital telah membawa perubahan signifikan di berbagai sektor kehidupan, termasuk ekonomi. Teknologi digital yang terus berkembang memberikan peluang dan tantangan baru, khususnya dalam implementasi ekonomi syariah di Indonesia. Artikel ini bertujuan untuk menganalisis inovasi dan implementasi ekonomi syariah dalam menghadapi perkembangan era digital. Kajian teori mencakup prinsip-prinsip ekonomi syariah, teknologi di era digital, dan peran teknologi digital dalam konteks ekonomi syariah. Penelitian ini menggunakan metode kajian literatur untuk memahami berbagai inovasi dan implementasi dalam ekonomi syariah. Hasil studi menunjukkan bahwa fintech syariah, blockchain, crowdfunding syariah, dan kolaborasi dengan E-Commerce marketplace telah membawa dampak positif dengan meningkatkan akses, transparansi, dan efisiensi transaksi keuangan. Dengan memanfaatkan inovasi teknologi, ekonomi syariah dapat berkontribusi dalam menciptakan sistem ekonomi yang inklusif dan berkelanjutan, menguntungkan individu dan masyarakat secara keseluruhan. Kata kunci: Era Digital, Ekonomi Syariah, Inovasi Teknologi

This research aims to find out how the legal validity of electronic sales and purchase agreements made by minors is reviewed in contract law and Law Number 19 of 2016 concerning electronic information and transactions and what legal consequences arise from the legal validity of electronic sales and purchase agreements. What Minors Do According to Contract Law and Law Number 19 of 2016 concerning Information and Electronic Transactions. Normative legal research uses normative case studies in the form of legal behavioral products, for example reviewing laws. The subject of the study is law which is conceptualized as a norm or rule that applies in society and becomes a reference for everyone's behavior. So normative legal research focuses on positive law inventory, legal principles and doctrine, legal discovery in cases in concreto, legal systematics, synchronization level, legal comparison and legal history. The results of this research show that (1) Agreements in electronic transactions via electronic media made by minors are said to be invalid because they conflict with the conditions for the validity of agreements in the Civil Code and the Electronic Information and Transactions Law (2) The legal consequences of agreements in electronic transactions via electronic media for minors for legal settlement efforts can only be carried out through guardianship. If minors do not meet the subjective requirements, namely the ability to make an agreement, the agreement made can be cancelled.

The development of information technology has encouraged the rapid growth of online buying and selling (e-commerce) activities. However, along with the increase in digital transactions, fraud in e-commerce is increasingly prevalent. This research aims to examine the importance of legal protection for victims of fraud in online transactions and examine the effectiveness of applicable laws and regulations in providing justice and legal certainty. The research method used is a normative juridical approach with an analysis of laws and regulations, legal literature, and case studies. The results of the study show that despite the existence of legal instruments such as the Criminal Code, the ITE Law, and the Consumer Protection Law, the implementation of protection for victims still faces various obstacles, such as the difficulty of tracking perpetrators and weak law enforcement. Therefore, it is necessary to strengthen regulations, increase public legal literacy, and optimize the role of law enforcement officials in providing maximum protection to victims of fraud in e-commerce. This research recommends synergy between regulation, technology, and education as an effective legal protection solution in the digital era.

Cybercrime is a criminal act using computer technology which will increase in 2022 based on data from the National Police Bareskim, namely around 8,831 cases. The crime of fraud online or via electronic media, namely fraud at online social gatherings. Fraud is generally regulated in Article 378 Book II Chapter XXV of KUHP which has changed with the enactment of Undang-Undang Nomor 1 Tahun 2023 tentang Kitab Undang-Undang Hukum Pidana (or known as the KUHP Nasional) in Article 492 Chapter XXVII concerning Criminal Acts of Fraud and specifically in Article 28 paragraph (1) of concerning Undang-Undang Nomor 1 Tahun 2024 tentang Perubahan Kedua Atas Undang-Undang Nomor 11 Tahun 2008 Tentang Informasi Dan Transaksi Elektronik regarding electronic transaction fraud. This research uses normative legal research methods with a statutory approach and case studies on online social gathering fraud cases. The research results show that criminal liability in cases of online social gathering fraud according to the Information and Electronic Transactions Law must fulfill the elements of the article: setiap orang; dengan sengaja; mentransmisikan Informasi Elektronik dan/ atau Dokumen Elektronik; berisi pemberitahuan bohong atau informasi menyesatkan; yang mengakibatkan kerugian materiel bagi konsumen dalam Transaksi Elektronik. The aim of criminal law is to make the defendant realize his mistake and prevent him from repeating the crime he committed.

This study aims to determine the accounting treatment of murabahah (recognition, measurement, presentation and disclosure) in accordance with PSAK no. 102. BMT in 13 population was studied. The descriptive analysis with qualitative and quantitative approaches wasused to deploythe questionnaires to respondents. The study showed that the accounting treatment of murabahah in BMT is not all adopted PSAK no. 102 properly. The average value of the percentage only reached 68.4%. There are weaknesses in the educational background of the respondents were limited to the knowledge of transaction records BMT.

Digital currencies can now be utilized by people in various countries, including Indonesia. The Commodity Futures Trading Supervisory Agency (Bappebti) noted that as of November 2023, the number of registered crypto asset customers reached 18.25 million. Every month it has a growth of 437.9 thousand customers calculated since February 2021. The problem in the study, how is the use of crypto assets in Indonesia for investment and transaction purposes in Indonesia.The purpose of the study, to analyze the use of crypto assets in Indonesia for investment and transaction purposes in Indonesia.  This research is normative juridical, legal material collection techniques using library research. Data analysis technique, by collecting data, analyzing data, followed by drawing conclusions. Every transaction uses a currency benchmark. The definition of currency is money issued by the Unitary State of the Republic of Indonesia, hereinafter referred to as Rupiah. It is money that is a legal tender. Article 2 of Bappebti Regulation No.5 of 2019 concerning Technical Provisions for the Implementation of the Crypto Asset Physical Market on futures exchanges, crypto asset trading must be based on legal certainty. Conclusion, that crypto assets in Indonesia can be used as a means of investment for the community. with provisions in accordance with the Minister of Trade Regulation Number 99 of 2018. Buying and selling crypto can only be done on the futures exchange.

Penelitian ini merupakan bagian sosiolinguistik dalam kajian bahasa jual beli. Dalam transaksi jual beli, para pelaku transaksi menggunakan bahasa paling mudah dimengerti dengan tujuan saling untung. Pedangang tradisional menggunakan bahasa lisan halus dan sopan, sedangkan pedagang modern lebih dominan menggunakan bahasa tulisan yang komunikatif dan menarik. Keduanya sama sama bertujuan untuk menarik pembeli. Tujuan penulis adalah mempelajari dan mencari perbedaan bahasa tersebut yang digunakan oleh pelaku transaksi jual beli di pasar tradisional dan pasar modern (swalayan) yang ada di kota Semarang.

This study aims to analyze purchasing patterns in online transactions using the Apriori algorithm to support sales strategy optimization. The research was conducted on transactional data from an online store selling household and daily-use products. The Apriori method was applied to identify associations between items based on minimum support and confidence thresholds. Four experimental scenarios were tested to compare the reliability of generated rules and determine the strongest item relationships. Data preprocessing included item grouping, transaction coding, and elimination of non-frequent items. The results show several strong association rules with lift ratio values above 1, indicating meaningful item relationships. The strongest rule identified was the association between forks and spoons, forming a highly relevant combination for product bundling strategies. The findings demonstrate that the Apriori algorithm can assist online stores in planning stock, designing product bundling, and improving marketing effectiveness. The research contributes practical insights for business decision-making and highlights the significance of data mining in e-commerce environments.