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Money Laundering is an attempt to hide or disguise the origin of money or assets resulting from a criminal act through various financial transactions so that the money or assets appear as if they came from legal activities. The criminal act of money laundering is increasingly complex, and uses increasingly varied methods, one of the crimes originating from money laundering is fraud. The problems studied are how the law protects victims of fraud, what is the mechanism for confiscating and returning assets resulting from criminal acts originating from the assets of fraud victims, as well as an analysis of the basic considerations of judges in the Supreme Court decision no. 3096 K/Pid.Sus/2018. The defendant, who was proven to have not only committed the crime of "Fraud", was also proven to have committed the crime of "Money Laundering", therefore, based on the provisions of Article 39 of the Criminal Code in conjunction with Article 46 of the Criminal Procedure Code, the evidence was confiscated for the state. 

Technology has a very important role in creating quality human resources. In this case, technology also does not escape incoming and outgoing goods transactions, as happened with Dolphin Corp. Dolphin Corp is one of the printing companies in Jambi City which serves various types of printing, both small and large scale. The services provided by Dolphin Corp, such as printing invitations, books, calendars, food packaging, brochures, magazines and so on, are all carried out based on requests from consumers after the consumer makes payment. The system used to store data on incoming goods still uses physical records in books, where there is no system that functions optimally to increase the amount of stock, reduce the amount of stock and record stock reports.

Implementing innovative business models has been the key to success for many start-ups in the e-commerce industry. One example is the Bukalapak application which has achieved extraordinary success in a relatively short time. In this abstract, we will discuss the implementation of an innovative business model that is behind Bukalapak's success in facing fierce competition in the e-commerce industry. Bukalapak is an electronic trading platform that is one of the main players in the Indonesian market. In an effort to win competition in this tight industry, Bukalapak has implemented several innovative business models that differentiate itself from its competitors. This feature is different from other e-commerce platforms because it bridges gold trading directly between consumers without intermediaries. This provides additional flexibility and security for consumers who wish to invest or transact with gold. Bukalapak's success in implementing this innovative business model has been proven through the growth of active users of its application, increased transaction turnover, and increased market value. This success reflects the importance of implementing innovative business models in facing competition in the current e-commerce industry.  

Juridical Review of the Digital Banking System for Customer Protection discusses legal certainty for customers in banking transactions via internet banking. The study highlights the protection of customers' personal data and the security of banking information regulated in related agreements including Law no. 10 of 1998 concerning banks and Law no. 11 of 2008, which was changed to Law no. 19 of 2016 concerning electronic information and transactions. Legal protection of online banking users from cybercrime also serves as a research focus. Several studies also highlight the importance of policy protection for victims of economic crime in the banking sector. Customer protection in digital banking systems is becoming increasingly important along with rapid technological developments

Karya Karsa application is one of the important platforms in providing diverse services to users in various fields. This article analyzes the quality of services provided by the application with a focus on user satisfaction, ease of use, response from service providers, as well as direct evaluation of user interaction with the application. This research was conducted through an online survey of Karya Karsa application users and direct application usage analysis. The survey results showed the satisfaction of most users with the services provided, but also highlighted areas of improvement related to the user interface that needs to be more intuitive. Analysis of application usage revealed good transaction speed, but showed potential improvements in response to users during peak hours. Recommendations focus on improving the user interface, enhancing the infrastructure and responsiveness of the application, and improving customer support. It is expected that the implementation of these recommendations will improve the service quality and user experience of the Karya Karsa application, strengthening its position as a reliable platform for the community to access the services provided.

The rapid development of e-commerce technology demands the adoption of efficient and reliable payment systems to enhance user experience. This research aims to analyze the quality of smart payment system performance in the context of e-commerce business. The analytical method used includes evaluating the reliability, responsiveness, transaction speed and security of the smart payment system. This study involved a survey of a number of e-commerce customers who use the smart payment system, with a focus on their perception of the quality of system performance. In addition, data collection is carried out by analyzing transaction times, failure rates and transaction security through smart payment systems used by several leading e-commerce platforms. The research results show that the reliability of the smart payment system has a significant impact on e-commerce user satisfaction. Additionally, responsiveness and transaction speed play an important role in ensuring optimal user experience. The security factor is also a critical aspect in increasing user trust in the smart payment system. This research provides valuable insights for e-commerce service providers and payment system developers to improve and optimize the performance quality of their smart payment systems. The implications of these findings can be used as a basis for developing better strategies in improving the efficiency and reliability of electronic payments in e-commerce businesses.

One of the technological developments in the economic sector that has had a big influence is Fintech, which is an innovation in the field of technology in terms of transactions for giving and receiving loans, without having to meet face to face, or what is better known as online loans. The legal provisions governing conventional agreements are the same as the legal provisions governing online agreements. Due to the negative impact of illegal online loans, it is necessary for the Community Service Team (PkM) of the Faculty of Law, University of Semarang (USM) to hold outreach and counseling with the theme "Increasing Understanding of the Trimulyo Genuk Semarang Community Regarding the Legal Aspects of Online Loan Agreements". This activity uses 5 (five) methods, namely, pre-test, counseling, question and answer, post-test and evaluation methods. The results of this activity showed an increase in public understanding by 69.2%.

Code switching and code mixing are various variations of language by a person or certain community groups, for example in schools, offices, housing and traditional markets. Traditional markets themselves can be said to be centers of interaction and transactions that allow speakers and speech partners to come from various regions with different backgrounds, statuses and mastery of languages. Differences in social backgrounds in speech communities in traditional market environments result in greater opportunities for the emergence of code-switching and code-mixing phenomena, and are interesting to study in more depth in terms of form, type and factors that influence the emergence of these phenomena.The method used in this research is descriptive qualitative to examine data by explaining or describing the data contained in the remarks. The phenomenon of code mixing is the use of two or more languages ​​in a speech. Code mixing can occur if a language speaker, when using Indonesian, then inserts regional language elements into Indonesian speech. In other words, someone who speaks using the main Indonesian language code has an autonomous function, while the regional language codes involved in the main code are just fragments without function or autonomy as a code. Meanwhile, the Code Switching Phenomenon is a speech event with a change in language use. or dialect.

Fraud detection is used in various industries, including banking institutes, finance, insurance, government agencies, etc. Recent increases in the number of fraud attempts make fraud detection crucial for safeguarding financial information that is confidential or personal. Many types of fraud problems exist, including card-not-present fraud, fake Marchant, counterfeit checks, stolen credit cards, and others. An ensemble feature selection technique based on Recursive feature elimination (RFE), Information gain (IG), and Chi-Squared (X2) in concurrence with the Random Forest algorithm, was proposed to give research findings and results on fraud detection and prevention. The objective was to choose the essential features for training the model. The Receiver Operating Characteristic (ROC) Score, Accuracy, F1 Score, and Precision are used to evaluate the model's performance. The findings show that the model can differentiate between fraudulent transactions and those that are not, with an ROC Score of 95.83% and an Accuracy of 99.6%. The F1 Score of 99.6%% and precision of 100% further sustain the model's ability to detect fraudulent transactions with the least false positives correctly. The ensemble feature selection technique reduced training time and did not compromise the model's performance, making it a valuable tool for businesses in preventing fraudulent transactions.

The progress of science and technology today is an advancement of human civilization which has an impact on all aspects of life, including the development and increasing diversity of motives and forms of crime. Along with this progress, the business world is also used as a means of committing crimes by criminals, one of which is money laundering which takes advantage of technological advances and system advances in the business world, such as taking advantage of the sophistication and ease of banking transactions and other forms of business activities. . In direct proportion to this, various efforts have been made to prevent and narrow the space for money laundering perpetrators, especially by building a legal system in the business world that can eradicate this white collar crime, both nationally and internationally.

The mobile technology advancement has been growth rapidly. Every persons use mobile phone to support their daily activities. This condition make banks have to change their traditional methods of customer service to adoption of information technology.Customers today require more personalized services at any time and any place. Mobilebanking is one of advanced information technologies that can employ to achieve a high level of customer services and emerging technology that permits conduct of banking transaction through mobile phone. For bank’s customers, this application will support their banking transaction if they think it has a usefulness and easy to use. The important one is customer trust to mobile banking application. This research purposes to test the effect of perceived usefulness, perceived ease of use and trust to use of mobile banking. A survey was conducted at BSI KCP Medan Kampung Baru Collected data analized with multiple regression analysis. The results of this research show that perceived usefulness, perceived ease of use and trust tend to have effect on use of mobile banking And There are still many customers who make transactions directly to the teller even though there is mobile banking.

Technological developments have had a huge impact on the banking system, one example of the impact of developments is increasingly modern payment systems such as mobile banking. Bank NTT is one of the banks that provides mobile banking services called B'pung mobile. This research aims to determine consumer preferences for mobile banking services at Bank NTT. This research uses a qualitative descriptive approach, by conducting structured interviews with informants and NTT bank customers. The research results show that consumer preferences for mobile banking services at NTT banks continue to experience positive developments in line with technological advances and changes in user behavior, ease of access, transaction security, feature and functional innovations are getting better. However, in its implementation there are several problems, namely a weak internet connection, no fingerprint feature and also a top up feature that is difficult to access.

The aim of this study is to examine how PT Mayora Indah Tbk handles exchange rate variances and foreign currency transactions. At PT Mayora Indah Tbk, instances of exchange rate variances and foreign currency transactions arise from the existence of subsidiaries overseas, loans, export sales, and certain significant company acquisitions. The qualitative research method is employed, with PT Mayora Indah Tbk as the subject of investigation. The collection of data and information utilizes library research methods and information extracted from PT Mayora Indah Tbk's Annual Report. The findings of the study indicate that the treatment of exchange rate variances and foreign currency transactions at PT Mayora Indah Tbk aligns with the relevant PSAK. Nonetheless, the study is constrained as it relies on data from publicly distributed financial statements and concentrates solely on the account of other income exchange rate variances in the elaboration of financial statements. The researcher looks forward to improved and more intricate research endeavors in the future.

This article will analyze foreign currency transactions at PT. Appipa Indonesia. In import-export transactions related to two different countries, using different currencies, namely foreign currency and local currency. Foreign currency transactions in their treatment can affect the financial statements of sales, purchases, accounts payable, receivables, and so on. This research method is descriptive qualitative. PT. Appipa Indonesia has implemented accounting treatment in accordance with PSAK No.10 regarding exchange differences on foreign currency transactions.

. Accounting for exchange rate differences and foreign currency transactions has a significant impact on annual financial reports. Companies that trade foreign currencies must apply appropriate accounting policies to record exchange rate differences that occur. This research aims to analyze the accounting treatment of exchange rate differences and foreign currency transactions at PT. Indofood Sukses Makmur Tbk The method used in this research is a descriptive method using secondary data obtained from the company's financial reports. The research results are based on the application of PT. Indofood Sukses Makmur Tbk's accounting principles in accordance with Financial Accounting Standards (SAK). The author notes translation differences when recognizing income or expenses and does not consider translation differences when recording assets or liabilities. This research also shows that the resulting exchange rate differences have a significant impact on PT's annual financial reports. Indofood Sukses Makmur Tbk. A favorable exchange rate difference can increase the company's net profit, while an unfavorable exchange rate difference can reduce the company's net profit.  

This research aims to determine the effect of the use of digital money on the amount of money circulating in Indonesia. The method used is Library Research (Library) in this writing, this method uses books, and journals, both written and online. Based on this research, it can be concluded that the use of digital money brings efficiency in transactions, reduces operational costs, allows fast payments, and allows better transaction tracking. It changes the way we interact with finance, providing benefits to individuals, businesses, and the economy as a whole. However, it should be noted that security, regulation, and consumer protection are also important concerns in the development of this financial technology.

Directors have a crucial role in the company, with the potential for actions that are not in accordance with corporate governance that can be detrimental and cause conflicts of interest, threatening the company's growth. In this context, Good Corporate Governance becomes crucial as a supervision to prevent detrimental actions. This article discusses Directors' Transactions involving Conflicts of Interest and legal certainty of director actions. The research uses normative juridical methods, with a statutory regulatory approach as the basis. Actions or transactions with a conflict of interest are considered not to be a legal problem if they are carried out in good faith, in accordance with KEP-412/BL/2009. However, a different view emerges from the principles of good corporate governance which suggest avoiding transactions with conflicts of interest. The research conclusion confirms that directors, as holders of trust, cannot be held responsible for losses if they act in good faith. Although the law allows transactions with conflicts of interest, the principles of good corporate governance emphasize the importance of avoiding actions that involve conflicts of interest in order to maintain the principles of good corporate governance.

Accounting for foreign currency transactions is an important aspect in the scope of corporate finance, especially in the context of business globalization. PSAK 10 (Statement of Financial Accounting Standards) regulates this aspect and provides guidelines on how companies should account for transactions in foreign currencies as well as related financial reporting. This research explores the implementation of PSAK 10 in preparing financial reports, with a focus on foreign currency transactions. In PSAK 10, companies are directed to use the foreign currency exchange rate on the transaction date to measure transactions in foreign currency. In addition, significant changes in foreign currency exchange rates after the transaction date are also taken into account and recognized as exchange gain or loss. A deep understanding of the application of these provisions is crucial so that financial reports accurately reflect the company's financial position. Through literature research and analysis of accounting practices, this article investigates how companies effectively manage foreign currency risks and present relevant and reliable information in their financial reports. A comparison between the methods used by companies in implementing PSAK 10 and best practices in the industry is explained to provide a comprehensive picture. It is hoped that the results of this research will provide in-depth insight into the challenges, opportunities and best policies in dealing with foreign currency transactions based on PSAK 10. The practical implications of compliance with this standard, as well as the potential impact on corporate financial decisions, will also be reviewed. With a better understanding of foreign currency transaction accounting, companies are expected to improve the quality and credibility of their financial reports in an ever-expanding global market.

The aim of this research is to analyze the treatment of foreign exchange differences at PT. Elang Mahkota Teknologi Tbk (EMTK), focusing on transaction management, the use of functional currency, and exchange rate risk mitigation. The research method employed is qualitative, with PT EMTK as the research subject. Data was obtained through literature review, referring to the Annual Reports of PT EMTK. The study indicates that PT EMTK adopts a cautious approach in handling foreign exchange transactions. The majority of business units use the Indonesian Rupiah as the functional currency, and the monetary assets and liabilities are adjusted to the exchange rates at the reporting date. Despite the absence of an official hedging policy, the company still considers current market conditions, especially regarding cash and cash equivalents balances in USD. Additionally, the research reveals that PT EMTK conducts sensitivity analysis on exchange rate risk, measuring the impact of exchange rate fluctuations on pre-tax profits. Overall, the company diligently monitors foreign exchange rate risks and takes proactive measures against external factors that may affect financial performance.

Companies face the challenge of achieving goals and objectives with effective, efficient and risk-free operations. One strategy that is commonly used is opening new branches or establishing new branches. This research focuses on PT Astra Agro Lestari Tbk, an oil palm plantation company, and investigates the implementation of PSAK 65 in preparing consolidated financial statements. PSAK 65 is important for recording transactions during the consolidation process, recognizing subsidiary profits, and preparing financial reports according to general accounting standards. This study involves comparisons with previous research, such as the implementation of PSAK 65 by PT Telkom Indonesia Tbk. This research aims to provide further understanding of PT Astra Agro Lestari Tbk's consolidated accounting practices and compliance with these standards.