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Advances in information technology increasingly require communities to adapt to digital communication tools, particularly email, which functions as a key digital identity for account registration, information exchange, and online transactions. Despite its importance, digital literacy remains limited among the general public, especially rural housewives, many of whom lack awareness of the need for email accounts, have limited operational skills, and are vulnerable to cyber risks such as phishing and data theft. To address this issue, a workshop entitled “Fundamentals of Using Gmail and Account Security” was conducted for the PKK women’s group in Jompo Kulon Village to improve basic digital skills and promote safe online practices. The program aimed to introduce the functions and benefits of email, assist participants in independently creating Gmail accounts, provide knowledge on securing accounts through two-factor authentication, and train participants to send and receive emails. The workshop was delivered through an interactive face-to-face approach combining short presentations and hands-on practice using participants’ mobile devices. Initial sessions explained email as a digital identity, followed by guided account creation and security setup. The final session focused on practicing email communication to reinforce understanding. The results showed high participant engagement, with most participants successfully creating Gmail accounts, understanding essential digital security concepts, and demonstrating basic email usage skills. Overall, the activity increased awareness of personal data protection and is expected to serve as an initial step in strengthening digital literacy among women, enabling them to better adapt to ongoing technological developments.

The rapid development of digital technology has significantly transformed financial transactions in Indonesia, particularly through the growing use of e-wallets as practical and efficient payment tools. In a country with a Muslim-majority population, ensuring that e-wallet services comply with Islamic principles—free from riba, gharar, and maysir—is essential. This study aims to analyze Indonesia’s legal politics in regulating the use of e-wallets within the Islamic financial system and to assess their alignment with sharia principles. This research employs a normative juridical method with a qualitative descriptive approach by examining laws, regulations, and fatwas related to sharia-based fintech. The findings indicate that the Indonesian regulatory framework—through the OJK, Bank Indonesia, and DSN-MUI—has attempted to harmonize policies to support sharia-compliant digital financial services. However, several challenges remain, including limited e-wallet platforms with sharia certification, low digital sharia literacy among users, and the absence of detailed technical regulations specific to sharia e-wallet operations. This study recommends strengthening regulatory guidelines, increasing public literacy, and enhancing collaboration between regulators and the fintech industry to promote the development of sharia-compliant e-wallets that are secure, innovative, and aligned with Islamic financial principles.

Private vehicles are a frequently used mode of transportation because they are considered more practical. However, using private vehicles carries several risks, such as traffic accidents due to drivers losing focus on the road due to other activities, such as making calls on smartphones, drinking, or operating the radio. Approximately 90% of accidents are caused by human error. Convolutional Neural Network (CNN) is a type of neural network commonly used on image data. CNN is often used for image classification due to its high performance and accuracy. Therefore, this study aims to analyze the performance of CNN for the classification of distracted driving activities. The results show that the CNN model is able to effectively classify images of distracted driving activities, with an accuracy of approximately 99% across all datasets and across all input image size variations. Furthermore, the results of this study also show that differences in right-hand and left-hand drive datasets do not significantly affect model accuracy. Variations in input image size also do not significantly affect model accuracy, but do affect the training duration.

The rapid development of e-commerce as part of the broader digital transformation has introduced various new forms of transactions that were not explicitly recognized in classical Islamic jurisprudence. These include digital contracts, non-physical goods, cloud-based services, and electronic payment systems. Such innovations present a range of legal challenges, particularly concerning the validity of contracts, the legal status of digital products, the permissibility and security of electronic payment methods, and the protection of consumers in online transactions. To address these challenges, Islamic scholars have increasingly turned to ijtihad the process of independent reasoning and interpretation—as a methodology capable of providing legal solutions for contemporary issues. This study employs a qualitative approach, primarily through literature review, to examine the foundational principles of ijtihad, various methodological tools, and their applicability to different aspects of e-commerce transactions. The findings demonstrate that ijtihad methods, including qiyās (analogical reasoning), istislāh (consideration of public interest), istihsān (juridical preference), and ‘urf (customary practice), enable Islamic law to remain adaptive and flexible, while still oriented toward justice and public welfare. By applying these methods, Islamic jurisprudence can provide legal certainty, uphold fairness, and ensure that e-commerce practices align with Shariah principles, ultimately fostering trust and ethical behavior in the digital marketplace.

The rapid development of digital technology, especially after the COVID-19 pandemic, has brought changes to people's behavior and lifestyle with the trend of digital payments. One of the advances in digital financial services technology is PayLater, a Fintech innovation that offers easy transactions in the form of loans and installments without a credit card. This study aims to analyze the influence of transaction convenience and risk perception on purchasing decisions using the PayLater feature on e-commerce platforms among Generation Z in Samarinda City. This study uses a quantitative approach with associative methods and multiple linear regression analysis using SPSS 27. The method used is purposive sampling to obtain a sample of 100 respondents from Generation Z in Samarinda City, aged 18-28 years, who have used PayLater on e-commerce platforms. The findings show that transaction convenience (X1) has a positive and significant effect on purchasing decisions, but risk perception (X2) does not have a significant effect on purchasing decisions. At the same time, both variables have a significant effect on purchasing decisions. The findings of this study are expected to provide valuable insights for the PayLater feature to design more effective strategies to improve customer satisfaction and transaction experience.

This study analyzes the effectiveness of using BNI Bank’s QRIS in improving transaction convenience and efficiency at the canteen of Universitas 17 Agustus 1945 (UNTAG) Surabaya. The research was conducted by a team led by Ida Ayu Nuh Kartini, S.E., M.M., together with students of the Management Study Program, during November–December 2025. The rapid development of digital banking has encouraged the adoption of QRIS as a standardized non-cash payment system regulated by Bank Indonesia. This study aims to examine the level of QRIS BNI utilization, assess ease of use (application access and QR code scanning), and evaluate transaction efficiency, including time savings, queue reduction, and error minimization. A descriptive quantitative approach was employed using a survey method with a five-point Likert scale questionnaire distributed to 36 respondents consisting of students, lecturers, and administrative staff who had used QRIS at the canteen. Primary data were analyzed descriptively using averages and percentages, supported by relevant literature. The results show that QRIS is perceived as highly effective, with scores above 90% for ease of use (95%), transaction speed (92.78%), reduction of change-related issues (97.78%), support for digitalization (97.22%), and security (91.11%). The main limitation identified is dependence on internet connectivity (85%). Overall, respondents strongly support the full implementation of non-cash payment systems at the campus canteen.

The development of information technology has transformed trade from traditional markets to digital platforms, including Cash on Delivery (COD) payment systems. This study analyzes the integration of the COD system with the istishna contract in online transactions (specifically on Shopee), its implementation mechanisms, and its validity according to Islamic jurisprudence (fiqh muamalah). The research method used a descriptive qualitative approach through digital observation and literature review. The focus of the study was on pre-order or custom product transactions made after a specification agreement between the buyer (mustashni') and seller (shani'). The results showed that the COD system is valid in the istishna contract because it allows for final payment upon receipt of the goods. This is in accordance with Sharia law as long as the product specifications are clear, the price is transparent, and the buyer's right to khiyar is fulfilled to ensure the goods conform to the contract. As long as it is free from riba (usury), gharar (gharar), and tadlis (tadlis), the COD method in istishna transactions reflects fairness, openness, and benefits for both parties in the digital economy ecosystem.

The development of digital technology has driven significant changes in people's transaction patterns, including the increased use of app-based financial services. This study aims to analyze the role of the DANA app in increasing the convenience of cashless transactions in Indonesia. The method used was a literature review, analyzing journals, reports, and official documents related to the use of digital wallets and the development of DANA services over the past three years. The results show that DANA contributes to accelerating transaction processes, increasing accessibility to financial services, and providing secure and efficient payment features. Features such as QRIS, flexible balance top-ups, instant transfers, and integration with various public and commercial services have proven to facilitate users' cashless transactions. However, challenges remain, including unequal digital literacy, data security risks, and network limitations in some regions. Overall, the DANA app plays a crucial role in accelerating the digital payment ecosystem and increasing transaction convenience for the Indonesian people.

The development of information technology has given rise to a new form of business transaction: the electronic contract. This contract form replaces the traditional process that requires a physical meeting between the parties. However, questions arise regarding the validity of e-contracts from the perspective of Indonesian civil law, specifically based on Article 1320 of the Indonesian Civil Code (KUHPerdata) and the provisions of Law Number 11 of 2008 concerning Electronic Information and Transactions (UU ITE). This research aims to analyze the validity of electronic contracts as legally binding agreements and to assess the extent to which the ITE Law can serve as their legal basis. Using a normative juridical legal research method, the research results show that e-contracts are valid and binding as long as they meet the requirements for the validity of an agreement under Article 1320 of the Civil Code, namely consent, capacity, a specific object, and a lawful cause. The ITE Law expands the recognition of electronic evidence and digital signatures as valid evidence in civil law. Thus, electronic contracts have the same legal force as conventional contracts, as long as they meet the principles of free will and the integrity of a reliable electronic system.

The development of the digital world has brought significant changes to various aspects of people's lives, including the family economy. Digitalization opens up new opportunities for economic activity, particularly through the use of social media, marketplace platforms, and digital financial services. However, many people still lack adequate digital literacy and are therefore unable to optimally utilize this technology to increase family income. This community service activity aims to improve the community's digital literacy and encourage the use of digital technology as a means of sustainably increasing family income. The implementation method includes providing training on the basics of digital literacy, digital-based entrepreneurial mentoring, and hands-on practice in using social media as a promotional tool, marketplaces as sales channels, and digital financial services to support business transactions. The results of the activity indicate an increase in public understanding of the use of digital technology, a change in a more adaptive entrepreneurial mindset, and the emergence of various digital-based business initiatives. The use of digital technology has been proven to open new economic opportunities and make a positive contribution to increasing family income.

The development of electronic commerce through marketplace platforms presents new challenges in civil law enforcement, particularly concerning the platform's liability for the circulation of counterfeit goods. This study aims to analyze Shopee's legal responsibility as a provider of electronic transaction services regarding the sale of counterfeit goods, based on Article 1365 of the Civil Code concerning Unlawful Acts and its relation to consumer protection principles as regulated in the Republic of Indonesia Law Number 8 of 1999 concerning Consumer Protection. The research uses a normative juridical method with a legislative approach and literature study, including provisions in the Law on Electronic Information and Transactions and Government Regulation Number 71 of 2019 on the Implementation of Electronic Systems and Transactions. The research findings indicate that although Shopee does not act as a direct seller, the platform still has a legal obligation to provide a reliable, secure, and responsible electronic system. Negligence in verifying sellers and monitoring products has the potential to fulfill the elements of unlawful acts, particularly the elements of fault and causal relationship with consumer losses. This study emphasizes that Shopee qualifies as a business actor in the context of consumer protection, thereby bearing both preventive and repressive responsibilities to ensure transaction security and prevent the circulation of counterfeit goods on its platform.

This study aims to compare the effectiveness of QRIS with other cashless payment methods in driving the development of the digital economy in Indonesia. The background to this study stems from the increasing use of digital transactions and the strategic role of QRIS as a national standard for QR-based payments. Google Forms was used to disseminate the survey online and successfully collected 100 respondents who were users of cashless digital payment services. A purposive sampling technique was used to ensure that respondents had experience using QRIS and other digital payment methods. Data were examined using the SmartPLS 4 program using a Partial Least Squares Structural Equation Modeling (PLS-SEM) approach to test the relationships between variables. The results indicate that perceived ease of use, transaction security, and influence on digital behavior have a positive or significant influence on QRIS effectiveness. However, availability and accessibility variables did not have a significant effect. This finding indicates that QRIS effectiveness is more influenced by user experience and perceptions, rather than availability or ease of access. This research is expected to contribute to the development of strategies to increase digital payment adoption in Indonesia.

This study aims to classify customer payment methods at 17 Coffee & Eatery using machine learning algorithms, namely Naïve Bayes and Support Vector Machine (SVM). The increasing use of digital and non-cash payments has generated large volumes of transaction data that are rarely analyzed optimally, even though such data contain valuable information for business decision making. This research used secondary transaction data collected from January to March 2025, consisting of 10,147 transaction records. The dataset included several attributes such as order time, payment time, transaction type, total sales, number of items, and payment method. Data preprocessing was performed through data cleaning, feature engineering, normalization, and label encoding before being divided into training and testing sets with an 80:20 ratio. The Naïve Bayes and SVM models were then trained and evaluated using accuracy, precision, recall, F1-score, and ROC–AUC metrics. The results show that both algorithms were able to classify payment methods effectively, but SVM achieved higher accuracy and more stable performance than Naïve Bayes. These findings indicate that SVM is more suitable for handling complex and heterogeneous transaction patterns. The implementation of machine learning for transaction classification can support more efficient financial management and data-driven decision making for small and medium enterprises in the culinary sector.

Islamic entrepreneurship education integrates ethical, moral, and spiritual values with practical business practices. This study examines the perspective of the Prophet Muhammad’s hadith on entrepreneurship, emphasizing principles such as honesty, independence, creativity, risk-taking, and social responsibility. Using a qualitative approach, primary hadith sources and scholarly interpretations are analyzed to identify both values and practical implementations of entrepreneurship education in Islam. Findings reveal that the Prophet emphasized self-reliance, productive work, and ethical business conduct, providing practical guidance such as utilizing available resources, step-by-step mentoring, and progressive skill development. Additionally, Islamic entrepreneurship education prioritizes character formation, integrity, and social contribution alongside economic gain. Practical examples from hadith illustrate methods for instilling entrepreneurial values, including prohibitions against unethical transactions, encouragement to work with one’s own hands, and support for independent income generation. The study shows that integrating moral guidance from hadith with business training produces competent, responsible, and ethically grounded entrepreneurs. This framework offers a comprehensive model for modern entrepreneurship education, balancing profitability, ethical conduct, and societal welfare. The research contributes to understanding how Islamic values can form the foundation of sustainable and morally conscious business practices, providing educators and practitioners with actionable insights for cultivating entrepreneurship aligned with Islamic teachings.

Digital payment systems have become one of the main innovations in financial transformation. Over the past few years, these systems have gained significant traction and are now at the forefront of reshaping financial landscapes globally. Currently, digital payment systems have changed global transactions by slowly replacing the transaction patterns of societies that were previously dominated by conventional transactions, offering more efficiency, security, and accessibility. This transformation is closely related to the development of fintech, which has given rise to instruments in the form of electronic money and blockchain technology. These advancements have not only changed the way payments are made but also enabled the inclusion of previously underserved populations in the financial ecosystem. This study uses a bibliometric approach to analyze scientific publications, with the main sources coming from Scopus using the keywords “digital payment systems,” “electronic money,” and “fintech.” By utilizing Biblioshiny in the VOSviewer application, this study aims to examine publication trends, contributions from various countries, institutions involved, and thematic connections between topics. In conclusion, this study contributes to expanding the understanding of the development of digital payment systems, while also presenting a global research map that can be used as a reference for academics, researchers, and policymakers involved in financial innovation.

This study aims to analyze the influence of digital financial literacy and digital financial inclusion on the economic sustainability of rural micro-entrepreneurs in Deli Serdang Regency, Indonesia. The rapid development of digital financial services offers new opportunities for rural MSMEs to improve transaction efficiency and expand market access. However, the optimal utilization of these services remains limited due to uneven levels of literacy and digital access. This research employs an explanatory quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS), based on survey data collected from rural business actors who have used at least one digital financial service. The findings indicate a very strong predictive accuracy of the model, with an R-Square value of 0.945 for economic sustainability. Digital financial literacy has a positive and significant effect on digital financial inclusion (β = 0.273; p = 0.001) and on economic sustainability (β = 0.235; p = 0.000). Digital financial inclusion also positively and significantly influences economic sustainability (β = 0.398; p = 0.000). These results demonstrate that improved digital literacy and wider use of services such as e-wallets, QRIS, and mobile banking enhance business resilience and expand economic opportunities for rural MSMEs. Overall, the study underscores the importance of strengthening digital capacities and expanding access to digital financial services as key strategies for advancing inclusive and sustainable rural economic development.

Public service reform in Indonesia increasingly emphasizes inter-agency collaboration as a mechanism to enhance administrative efficiency, service integration, and responsiveness to citizens’ needs; however, in many regions, including West Kotawaringin Regency, collaborative practices remain fragmented due to uneven human resource (HR) capacities, inconsistencies in standard operating procedures (SOPs), and limited technological integration across institutions. This study aims to examine the current state of HR collaboration, identify key barriers and enabling factors, and propose an integrated and adaptive HR collaboration model to strengthen public service delivery. Using a qualitative multi-case study approach, data were collected through semi-structured interviews with leaders and operational staff from multiple regional government agencies and analyzed using NVivo 15 to generate thematic coding and visual tools such as word clouds, hierarchy charts, and project maps. The findings indicate that current collaboration is largely transactional and administrative, exemplified by the physical co-location of agencies at the Public Service Mall (MPP) without effective systemic interoperability. Three critical themes emerged: gaps in HR distribution, competencies, and role clarity; structural and behavioral constraints including sectoral ego, SOP discrepancies, and limited digital integration; and opportunities to enhance collaboration through shared digital dashboards, inter-agency forums, and cross-functional HR mobility. Based on these results, the study proposes a three-pillar Integrated and Adaptive HR Collaboration Model comprising comprehensive digital integration, flexible HR competency sharing, and inclusive service co-creation involving community stakeholders, offering both theoretical contributions to collaborative governance and practical guidance for regional governments seeking to improve public service effectiveness.

As the business and technological environment evolves, modern accounting is no longer limited to recording historical transactions, but has developed into a strategic information system that emphasizes transparency, accountability, and the use of technology and integrated reporting to create long-term value. From a theoretical perspective, the development of accounting is closely related to agency theory, which explains the relationship between principals and agents. Unlike agency theory, stewardship theory assumes that management is motivated by the interests of the organization and principals rather than the personal goals of managers. The conceptual differences between agency theory and stewardship theory also influence modern accounting practices. This study was conducted to analyze the conceptual differences between agency theory and stewardship theory, the factors that distinguish the two theories, and the relevance of both theories in accounting practice. This research was conducted using a descriptive qualitative approach or comparative literature study. Empirical research results show that both theories have their own relevance according to the context of the company, so neither is completely superior. Agency theory and stewardship theory also offer different but complementary perspectives in explaining the relationship between owners and managers in modern accounting practices.  

In social life, buying and selling are fundamental mechanisms for transferring rights, beginning with an agreement. According to Articles 1313 and 1338 of the Indonesian Civil Code, agreements are legally binding acts with the force of law for the parties involved. One high-value transaction is the sale and purchase of apartment units, which involves developers as sellers. In practice, developers often fail to deliver units within the agreed timeframe. This study examines (1) the developer’s responsibility toward buyers when units are not delivered and (2) the legal protection available for buyers under such circumstances. The research applies Hans Kelsen’s Theory of Responsibility and Satjipto Rahardjo’s Theory of Legal Protection, using a normative juridical method based on library research. Primary, secondary, and tertiary legal materials were analyzed through statutory, conceptual, analytical, and case approaches, employing grammatical and systematic interpretation, legal analogy, and legal refinement. Findings reveal that developers are primarily responsible for delivering fully paid units. Failure to fulfill this obligation, due to breach of contract or negligence, triggers legal liability in the form of performance or compensation. Legal protection for buyers ensures their rights are safeguarded, and even in cases of developer negligence or bankruptcy, consumers are legally entitled to receive the apartment units they have purchased.

Over the past 20 years, developments in digital technology have led to the emergence of financial innovation in the form of cryptocurrencies, with Bitcoin being the main pioneer. Bitcoin is a decentralized, blockchain-based electronic payment system that is not controlled by a single financial institution. Although its presence facilitates quick and straightforward cross-border transactions, it also raises ethical and legal issues, especially when taking into account Islamic law, which strongly emphasizes justice, certainty, and the welfare of society. This paper aims to investigate the usage of Bitcoin in modern economic transactions from the standpoint of Islamic and international law. This study investigates Islamic legal sources, the views of Islamic scholars, fatwas (religious decrees), and international laws and regulations pertaining to cryptocurrency assets using a qualitative, normative-empirical methodology. The results show that, although opinions among scholars differ, the usage of Bitcoin is subject to ijtihadiyah (Islamic ijtihad) in Islamic law. Some reject it because of its great volatility and speculative potential, while others allow it as long as it provides advantages and does not include riba, gharar, or maysir (the risks associated with gambling). In terms of international law, Bitcoin is typically seen as a digital asset that has to be closely watched in order to preserve economic stability and deter financial crime. Therefore, balanced legislation is required to guarantee that the usage of Bitcoin is in line with the principles of sharia maqasid and global economic fairness.