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The transformation of payment systems from cash to digital through the Quick Response Code Indonesian Standard (QRIS) is part of financial transaction modernization in Indonesia. This transformation has begun among Micro, Small, and Medium Enterprises (MSMEs) in the Baduy community, particularly in Baduy Luar, which has higher interaction with external communities. However, the adoption of digital payment systems has not been fully supported by adequate financial management capabilities. This community service activity aims to identify the transformation process of payment systems and describe the financial literacy conditions of Baduy MSMEs. The method used is a descriptive qualitative approach through in-depth interviews and field observations. The results show that some MSMEs have adopted QRIS through Bank BRI as an alternative payment method alongside cash and have utilized social media such as TikTok Live and Instagram for product marketing. The main sources of income include handicrafts, traditional clothing, accessories, and food products. However, financial management practices remain simple and lack systematic recording. This indicates improved financial inclusion but not yet accompanied by adequate financial behavior. Therefore, strengthening financial literacy is essential to support sustainable financial modernization in the Baduy community.

Transformasi digital dalam sistem transaksi ekonomi telah menggeser pola konsumsi masyarakat menuju penggunaan layanan finansial berbasis teknologi yang lebih instan, namun di sisi lain berpotensi memicu perilaku belanja yang tidak rasional. Fenomena ini tampak pada pesatnya adopsi fitur Buy Now Pay Later (BNPL) yang menawarkan fleksibilitas pembayaran tanpa agunan. Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan sistem pembayaran Shopee PayLater terhadap perilaku konsumtif mahasiswa STIE Yapis Dompu. Shopee PayLater merupakan inovasi layanan keuangan digital yang memberikan kemudahan transaksi dengan kalangan mahasiswa. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Data diperoleh melalui kuesioner kepada 94 responden yang dipilih menggunakan teknik purposive sampling. Analisis data menggunakan regresi linear sederhana dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa penggunaan Shopee PayLater berpengaruh positif dan signifikan terhadap perilaku konsumtif mahasiswa. Hal ini dibuktikan dengan nilai signifikansi 0,000 < 0,05 serta koefisien determinasi sebesar 55,2%, yang menunjukkan kontribusi variabel penggunaan Shopee PayLater terhadap konsumtif mahasiswa. Dapat disimpulkan bahwa semakin tinggi penggunaan Shopee PayLater, maka semakin tinggi pula perilaku konsumtif mahasiswa STIE Yapis Dompu.

Abstrak. Perkembangan teknologi informasi telah mendorong pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) untuk memanfaatkan sistem penjualan berbasis online. Meskipun memberi kemudahan, sistem ini juga menimbulkan tantangan baru, khususnya dalam hal pengendalian internal. Penelitian ini bertujuan untuk mengetahui sejauh mana UMKM di Kota Malang menerapkan pengendalian internal dalam aktivitas penjualan online, dengan fokus pada aspek seperti pengendalian lingkungan, penilaian risiko, aktivitas pengendalian, komunikasi, dan pemantauan. Menggunakan pendekatan deskriptif kualitatif melalui wawancara dan observasi, hasilnya menunjukkan bahwa sebagian besar UMKM belum menerapkan sistem pengendalian internal secara optimal, terutama dalam dokumentasi transaksi, pemisahan tugas, dan otorisasi pembayaran. Oleh karena itu, disarankan agar UMKM mulai menerapkan prinsip-prinsip dasar pengendalian internal sesuai dengan kapasitas dan kebutuhan usaha untuk menunjang kelangsungan dan kepercayaan pelanggan dalam kegiatan bisnis online.

Perkembangan teknologi mendorong pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) untuk mulai menerapkan pencatatan keuangan berbasis digital. Namun, masih terdapat pelaku UMKM yang mengalami kesulitan dalam melakukan pengelolaan keuangan usaha secara terstruktur. Permasalahan tersebut ditemukan pada UMKM Ubi Cilembu Madu Oven Lumintu dan Warung Madura Sembako Amanda di wilayah Condongcatur yang masih menggunakan pencatatan manual dalam kegiatan usahanya. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM dalam melakukan pencatatan keuangan berbasis digital menggunakan Microsoft Excel dan aplikasi BukuWarung. Metode pelaksanaan kegiatan dilakukan melalui observasi, sosialisasi, pelatihan, pendampingan, dan evaluasi. Kegiatan dilaksanakan pada tanggal 17 April 2026, 5 Mei 2026, dan 20 Mei 2026. Hasil kegiatan menunjukkan bahwa pelaku UMKM mulai memahami pentingnya pencatatan keuangan usaha secara teratur serta mampu mencatat pemasukan dan pengeluaran usaha menggunakan Microsoft Excel dan aplikasi BukuWarung. Penggunaan Microsoft Excel membantu UMKM Ubi Cilembu dalam melakukan pencatatan keuangan sederhana secara lebih rapi, sedangkan aplikasi BukuWarung membantu Warung Madura dalam mengelola transaksi usaha dan pencatatan hutang pelanggan secara lebih praktis. Kegiatan ini membantu pelaku UMKM dalam melakukan pencatatan keuangan usaha secara lebih teratur dan mudah dipahami.

This study aims to describe the concept of Immersive Commerce based on Augmented Reality (AR) in increasing consumer confidence in E-Commerce transactions and to design a conceptual prototype design framework for an AR E-Commerce system with a clear technical flow. The research method uses a literature study through a comprehensive review of AR-based E-Commerce implementations and needs analysis from the perspective of consumer problems and business opportunities. The main problem identified is consumer hesitation in purchasing products online due to limited visualization that relies solely on product photos, causing fears about differences in shape, size, and quality of goods. The research results produced a conceptual framework that includes an integrated system architecture with a frontend layer (AR visualization engine), backend layer (product database and 3D asset management), and integration layer, as well as a systematic user flow design from the discovery to the decision phase. Based on simulations using literature data, the designed framework has the potential to increase customer engagement by up to 169%, conversion rates by up to 11 times, and reduce product return rates by up to 50%. The benefits of this research include digital dimensions through E-Commerce technology innovation, social dimensions by increasing consumer trust and reducing product fraud, and environmental dimensions through the potential reduction of product returns. This conceptual prototype provides a foundation for digital innovation, social trust building, and environmental sustainability through reduced product returns.

The use of digital technology in MSMEs is still uneven, especially in small businesses that still rely on manual recording such as at Toko Ibu Siti, so that the transaction process becomes slow and there is a risk of errors. This activity aims to implement an on-premise-based cashier system that is in accordance with business conditions and helps improve user understanding in operating it. The method used is qualitative descriptive with a participatory approach through observation, interviews, and questionnaires. The results of the activity show that there are quite clear changes, where the transaction process becomes faster, recording is neater, and the stock of goods is easier to monitor. In addition, users can run the system independently after training, with a response that tends to be positive. The implementation of this system also encourages technology adaptation in the business environment, improves the accuracy of sales data, and enables business owners to make more effective information-based decisions. Overall, the implementation of this system is able to help improve work efficiency, reduce human error, and encourage the use of technology in small-scale businesses so as to support the sustainable growth of MSMEs.

Nowadays, people are more likely to make transactions online. Online transactions are the same as offline transactions, only the online buying and selling process is carried out via the internet rather than offline, where sellers and buyers meet.  In fact, when carrying out online transactions, some customers become disappointed and disadvantaged, such as when the product ordered is not suitable or is not sent by the seller, especially for customers who experience fraud with large amounts of money.  As a result, it is very important to follow Islamic business ethics when making transactions on Tokopedia.  This research uses qualitative descriptive research where researchers use the literature study method to obtain data.  The research results show that Islamic business ethics at Tokopedia fulfill several Islamic ethical principles

Pratama clinics, as first-level healthcare facilities, play a crucial role in providing healthcare services to the community and are also subject to tax obligations for their business activities. However, many clinics still lack a thorough understanding of Value Added Tax (VAT) and Income Tax (PPh) provisions for their transactions, particularly regarding the tax treatment of medical services, drug sales, and tax withholding and reporting obligations. This Community Service activity aims to improve Harapan Jaya Pratama Clinic's tax understanding and compliance through outreach and mentoring on VAT and PPh for clinic transactions. The implementation method includes outreach on relevant tax regulations, training in tax accounting-based transaction recording, and mentoring in identifying taxable objects, calculating, depositing, and reporting VAT and PPh in accordance with applicable regulations. The expected outcomes of this activity are increased tax literacy and awareness among clinic managers, more orderly transaction recording, and increased compliance of Harapan Jaya Pratama Clinic in fulfilling its tax obligations. This activity is expected to support better and more sustainable clinic financial governance.

The digital era presents challenges as well as opportunities for business actors, especially Micro, Small, and Medium Enterprises (MSMEs). Accelerating the adoption of digital technology-based payment systems is an urgent need so that MSMEs are able to compete and improve transaction efficiency. This Community Service (PKM) activity was carried out in Cendoro Village, Tuban Regency, with the aim of providing assistance to MSME actors through the implementation of a QRIS-based digital payment system. The method of implementing PKM consists of three stages, namely preparation, implementation, and evaluation. In the preparation stage, needs are identified and socialization of QRIS benefits are carried out. The implementation stage includes technical training on the use of QRIS as well as direct assistance in the implementation of non-cash transactions. The evaluation stage was carried out to measure the level of understanding and application of QRIS by participants. The results of the activity showed that participants understood the concept of digital payment and were able to apply QRIS in daily transactions. In addition, this activity encourages an increase in the adoption of QRIS which has an impact on efficiency, transaction security, expansion of market access, and local economic growth. The main obstacles faced include limited technological knowledge, uneven internet access, and operational costs. Thus, this PKM contributes to strengthening digital literacy and supporting technology-based economic transformation in Cendoro Village, Tuban Regency.

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.

This study analyzes the influence of Islamic business ethics principles on online buying and selling transactions in the predominantly Muslim community of South Sumatra. Using a quantitative approach through a survey of 200 respondents in Palembang with a Likert scale questionnaire, the data were analyzed using multiple linear regression with SPSS 26. The results showed that the principle of honesty (sidq) had the strongest significant influence (β = 0.029, p = 0.002), followed by unity (tawhid) (β = 0.016, p = 0.049), while other principles such as balance, free will, and responsibility showed a positive but insignificant influence. The regression model explained 10.3% of the variation in transaction behavior (R² = 0.103). This study concluded that the application of Islamic ethics can increase trust and sustainability in e-commerce in the region, with implications for the development of halal businesses. In the future, the application of these principles is expected to mitigate ethical issues in e-commerce, such as fraud and uncertainty that often occur, as well as strengthen transparency and fairness in online transactions.

This research has a purpose to determine the effect of online transaction security on purchasing decisions through the Shopee application. The respondents consisted of 74 students from the Digital Business Study Program at Universitas Amikom Purwokerto who actively use Shopee. This research employed a quantitative descriptive method with simple linear regression analysis. The results indicate that online transaction security has a positive and significant effect on purchasing decisions, with a regression coefficient of 0.887 and a significance value of 0.000. The coefficient of determination of 35.2% shows that transaction security contributes to purchasing decisions, while the remaining percentage is influenced by other factors. The higher the level of security perceived by consumers during online transactions, the greater the likelihood of making a purchase. These findings highlight the importance of improving security systems and information transparency on e-commerce platforms such as Shopee to create a safe, comfortable, and trustworthy shopping experience for users.

This research aims to analyze the implementation of the Accurate accounting system in the cash transaction recording process at PT XYZ, a cement distributor company focused in eastern Indonesia, particularly in East Nusa Tenggara. Along with business growth, the company transitioned from manual recording using Microsoft Excel to a computerized system to enhance efficiency and accuracy. This study employs a descriptive qualitative method with data collection techniques through interviews, observations, and documentation. The analysis focuses on comparing processes before and after the use of Accurate, its contribution to efficiency, and the challenges faced during implementation. The research results show that the Accurate system significantly improves efficiency by automating journal processes, minimizing human error, and presenting financial data in real-time and structured formats. However, challenges related to discipline in timely transaction input were found, causing discrepancies between system balances and bank statements. The solution to these challenges is to improve the finance team's discipline in performing daily data input.

The advancement of digital technology in financial systems, including the implementation of QRIS (Quick Response Code Indonesian Standard) in the retail sector, has driven the increased use of non-cash payment methods. How flexibility, time efficiency, and protectivity influence the number of QRIS transactions conducted in retail stores is the subject of this research. Validity, reliability, classical assumption analysis, and hypothesis analysis. Results show that time efficiency contributes significantly to increasing QRIS transactions, while flexibility and security are not significantly affected. Only 18.9% of the variation in QRIS usage behavior is caused by the three independent variables, according to the coefficient of determination (R2). These findings indicate that time efficiency is a key factor in driving the retail sector to adopt digital payment systems.

This study employs a qualitative library research method with the aim of analyzing fiqh muamalah in the practice of online buying and selling transactions from the perspective of Islamic law and sharia. The development of digital technology has given rise to various new models of transactions that require Islamic law to remain adaptive and relevant. Online trade is one form of contemporary muamalah that raises several issues, such as the validity of contracts, price transparency, clarity of goods, and the potential for fraud. In fiqh muamalah, the validity of a sale and purchase contract is determined by the fulfillment of its pillars and conditions, namely the presence of contracting parties, a clearly defined object of transaction, and a legitimate agreement. The findings indicate that online buying and selling transactions are valid as long as they comply with sharia principles such as justice, transparency of information, clarity of goods, and the absence of gharar (uncertainty), maysir (gambling), or riba (usury). Thus, Islamic law does not reject technological innovation as long as the substance of the contract remains in line with sharia. This research emphasizes that fiqh muamalah is capable of providing practical and relevant solutions in addressing the challenges of the modern digital economy.  

This study examines two main issues related to palm oil trading transactions in Kuala Keritang Village, Indragiri Hilir Regency, Riau Province. The first issue concerns the analysis of pricing mechanisms in palm oil trading, while the second focuses on the review of Islamic business ethics in such transactions. The objective of this research is to understand in detail how the price determination system operates in the local palm oil market and to assess the extent to which these trading practices align with the principles of Islamic business ethics. To address these issues, a qualitative descriptive method was employed. This approach was chosen because it allows for a comprehensive description of facts, data, and trading mechanisms while providing space for critical analysis in relation to Islamic values. Data were obtained through observation, interviews, and documentation, which were then described, analyzed, and discussed in order to answer the research questions thoroughly. The findings indicate that, in general, palm oil trading practices in Kuala Keritang Village are similar to other common trading systems, but they differ in terms of price-setting mechanisms. In practice, the price of palm oil is largely determined by buyers based on market conditions, which often creates injustice for farmers as sellers. From the perspective of Islamic business ethics, this practice does not fully comply with the principles of fairness, honesty, and mutual benefit, which are essential foundations of Islamic economic transactions. The study concludes that violations of Islamic business ethics principles, particularly regarding fairness in pricing, still occur in palm oil trading within the village. Therefore, improvements are needed in the transaction system so that palm oil trading in Kuala Keritang can be carried out in accordance with sharia principles, ensuring justice and mutual benefit for both sellers and buyers.

The misuse of personal data in financial technology (fintech) services, particularly in peer-to-peer lending practices, is showing a worrying upward trend and is an urgent legal issue that requires addressing. Article 32 of Law Number 11 of 2008 concerning Electronic Information and Transactions (UU ITE) serves as a primary legal basis for protecting electronic data. However, the effective implementation of this article in the context of fintech services still faces various challenges. This study employed an empirical legal approach with a combination of literature study and interviews. Interviews were conducted at the Surakarta Financial Services Authority (OJK) Office and with a number of fintech service users as respondents. The results showed that approximately 70% of personal data misuse cases originated from illegal online lending services. The most frequently reported violations included unauthorized use of data (40%), access to contacts and galleries on personal devices (35%), and threats of personal data dissemination (25%). The main obstacles in implementing Article 32 of the ITE Law include the difficulty of tracking perpetrators' jurisdiction, technical limitations in digital forensics, and low public legal literacy. Therefore, policy integration with Law Number 27 of 2022 concerning Personal Data Protection and the Financial Services Authority (OJK) provisions in POJK No. 77/POJK.01/2016 is necessary. This study recommends strengthening regulations, establishing an independent supervisory authority, increasing public education, and utilizing digital technology to promote more effective personal data protection in the Indonesian fintech ecosystem.

This community service activity focuses on improving the competitiveness of A.A Transport, a business that lacks cashless payment options and an effective social media marketing strategy. Providing cashless payments is a modern, customer-centric approach that differentiates businesses in a competitive market. Unfortunately, A.A Transport currently lacks such an option, providing an opportunity for improvement. This community service activity aims to assist A.A Transport in adopting cashless payment methods and the importance of effective social media marketing for MSMEs. Social media serves as a direct channel for interaction, building relationships, and expanding the market. The methods used in this community service activity were observation, interviews, surveys, and mentoring. The results achieved are in line with the project objectives, as A.A Transport successfully integrated QRIS for cashless payments and utilized social media effectively for marketing, thus contributing to its competitiveness and overall market reach.

This study aims to analyze the use of Online Integrated Banking Sharia System (OLIBSS) in improving the accuracy and efficiency of wadiah savings transaction processes at BPRS HIK Parahyangan. This study uses a qualitative approach with primary data collection methods through interviews and secondary data obtained from relevant internal documents. The results of the study indicate that the implementation of OLIBSS makes a significant contribution to improving the accuracy of recording wadiah savings transactions, minimizing human error, and accelerating operational processes that were previously carried out manually. In addition, this system also supports efficiency in reporting and internal supervision. Thus, the use of OLIBSS has proven effective in supporting a reliable accounting information system that is in accordance with sharia principles.

Tujuan dari penelitian ini adalah untuk mengeksplorasi prospek penerapan teknologi blockchain dalam pengelolaan Zakat di Indonesia untuk meningkatkan transparansi, efisiensi, dan akuntabilitas dalam pendistribusian dana Zakat. Pengelolaan zakat di Indonesia masih menghadapi berbagai tantangan, terutama dalam hal transparansi dan akuntabilitas, yang dapat menurunkan kepercayaan Muzakki terhadap lembaga zakat. Penelitian ini menggunakan pendekatan kualitatif dengan teknik wawancara, observasi, dan dokumentasi pada Badan Pengumpul Zakat Kota Palopo untuk mengetahui potensi dan hambatan penerapan blockchain dalam sistem Zakat. Hasil kajian menunjukkan bahwa teknologi blockchain mampu mencatat transaksi zakat secara permanen, tidak dapat diubah, serta memungkinkan Muzakki memantau penyaluran zakat kepada Mustahiq secara real time. Dengan sistem yang terdesentralisasi, blockchain dapat mengurangi risiko penyalahgunaan dana, meningkatkan efisiensi pengumpulan dan penyaluran Zakat, serta memastikan dana Zakat digunakan sesuai peruntukannya. Akan tetapi, pengenalan teknologi ini masih menghadapi banyak kendala. Ini termasuk infrastruktur teknologi yang terbatas, regulasi yang tidak mendukung, kurangnya literasi digital di kalangan penduduk, dan biaya implementasi yang relatif tinggi.