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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.

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.  

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.

This research aims to determine foreign currency transactions that occur at PT. Ramayana Lestari Sentosa Tbk in its financial reports is because countries have different currency values. Foreign currency transactions at this company involve the sale and purchase of currency to support business needs and control company risks. The data collection technique used in this research is a qualitative descriptive method. The results of the discussion stated that, PT. Ramayana Lestari Sentosa Tbk noted that foreign currency transactions occur due to import-export, foreign funding and foreign investment. Foreign currency transactions are important in company risk management as a source of good financial strategy.

Penelitian ini dilatarbelakangi mengingat pentingnya tanah dan atau bangunan tersebut dalam kehidupan, maka sudah sewajarnya jika orang pribadi atau badan hukum yang mendapatkan nilai ekonomis serta manfaatdari tanah dan atau bangunan karena adanya perolehan hak atas tanah dan atau bangunan dikenakan pajak oleh negara. Pajak yang dimaksud adalah Bea Perolehan Hak atas Tanah dan atau Bangunan (BPHTB) dalam Undang-Undang Nomor 21 Tahun 1997. Penelitian ini bertujuan untuk mengetahui pengenaan pemungutan BPHTB terhadap transaksi jual beli Tanah dan atau bangunan dibawah nilai jual objek pajak (NJOP) di kota Semarang. Disamping itu, untuk mengetahui peranan Notaris/ PPAT dalam pengenaan pemungutan BPHTB. Serta mengetahui hambatan-hambatan yang timbul dan upaya yang dilakukan dalam mengatasi pemungutan BPHTB. Berdasarkan hasil penelitian menunjukkan bahwa Notaris/ PPAT termasuk sebagai salah satu pejabat yang mempunyai peranan penting dalam pelaksanaan pemungutan pajak Bea Pero!ehan Hak atas Tanah dan Bangunan (BPHTB). Dalam kehidupan bermasyarakat kadang-kadang KPPBB tidak mengetahui kejadian ataupun peristiwa yang harus dikenakan BPHTB, misalnya perolehan hak atas tanah dan bangunan karena jual beli. Seperti yang diketahui bahwa perolehan hak atas tanah dan atau merupakan objek yang dikenakan pajak BPHTB, maka untuk memperoleh data mengenai peristiwa jual beli tersebut perlu dijalin kerjasama dengan pihak Notaris/ PPAT. Notaris selain mempunyai wewenang dalam membuat akta yang otentik, juga mempunyai tugas dan tanggung jawab untuk memberikan bantuan penyuluhan hukum. Selain itu Notaris/ PPAT mempunyai kewajiban untuk pelaporan atau pemberitahuan perolehan hak atas tanah dan atau bangunan, berdasarkan ketentuan yang berlaku. Dalam PP No. 34 Tahun 1997- ditentukan bahwa Notaris/ PPAT harus melaporkan perolehan hak atas tanah dan atau bangunan setiap bulan.

This research examines the accounting treatment of exchange rate differences and foreign currency transactions at PT Industri Jamu and Farmasi Sido Muncul Tbk, focusing on understanding the Financial Accounting Standards (FAS), particularly FAS No. 10. The analysis is conducted on the company's consolidated financial statements, exploring the impact of foreign exchange transactions, determination of functional currency, and foreign exchange rate risk. The results indicate that the company has adhered well to FAS provisions in presenting information regarding exchange rate differences and foreign currency transactions.

. In today's rapidly evolving digital era, e-commerce has emerged as a cornerstone of global trade. However, the proliferation of online fraud incidents has given rise to significant ethical concerns. This study delves into the ethical ramifications of online fraud profiles and tactics within the cybercrime domain, particularly their impact on the e-commerce ecosystem. Ethical considerations play a pivotal role in shaping behavior within e-commerce, safeguarding consumers, and guiding the formulation of effective policies by both e-commerce entities and governments. This research scrutinizes the phenomenon of online fraud in e-commerce transactions through a survey involving two respondent groups: Information Systems students at ITS and students from other departments. The survey results reveal that online fraud inflicts substantial emotional distress on victims, including feelings of panic, anger, and sadness. Financial losses and the potential exposure of sensitive data are prevalent repercussions of online fraud, eroding consumer trust and prompting questions about the ethical conduct of fraudsters. To address these issues, recommendations encompass heightened awareness of online fraud risks, increased transparency among e-commerce sellers, streamlining fraud reporting procedures, and a commitment to upholding higher standards of business ethics. The overarching objective is to foster a more ethical, secure, and sustainable e-commerce environment. In summary, this research offers comprehensive insights into how respondents perceive and experience online fraud in Indonesian e-commerce transactions, providing valuable guidance for more effective mitigation.

The aim of this research is to find out how differences in exchange rates and foreign currency transactions apply to PT Indofarma Tbk and its subsidiaries. This research uses qualitative methods by collecting data sourced from the Company's website, journals and related articles. Based on this research, PT Indofarma Tbk and Subsidiaries have a difference between the exchange rate or exchange rate which occurs due to debt accruals, purchasing medical equipment and imported raw materials.    

This research aims to conduct research on the company PT Triputra Agro Persada Tbk (TAPG) regarding analysis of the treatment of exchange rate differences and foreign currency transactions. PT TAPG Tbk is involved in complex foreign currency transactions, including the treatment of exchange rate differences that affect the company's financial condition. This study used qualitative research methods. The method applied in collecting information and data in this research is literature study, which involves analysis of journals and books as well as related references to support the research being carried out. This research uses the PT TAPG Tbk Q1 2023 Financial Report as well as a news article from Beritasatu.com entitled “Jaga Arus kas, Triputra Agro Percepat Pembayaran Utang” as data sources. The results of this research indicate that PT TAPG Tbk can minimize the risk of changes in foreign exchange rates and provide further understanding of the complex relationship between currency exchange rates and CPO selling prices as well as risk management in company operations.

Accounting pays close attention to aspects of foreign currency transactions and adjustments to the functional currency that impact financial statements. PSAK 10 is the main guideline in regulating changes in foreign exchange rates and affecting businesses. A good understanding of PSAK 10, functional currency, and foreign currency transactions is crucial for business entities, especially those operating in a foreign currency economic environment. The case study used in this research is descriptive qualitative with literature review method. Research that characterizes research subjects based on emerging facts is known as descriptive qualitative research. The results of the research on the case study of PT Dianta Mitrafairindo Internasional highlighted the significant role of foreign exchange transactions in the company's operations, with management seriously implementing proper accounting processes, dealing with foreign exchange differences, and recording them thoroughly. Despite a loss in 2018, the company managed to record a profit in 2019, demonstrating its seriousness and commitment in managing foreign exchange risks. Overall, PT Dianta Mitrafairindo Internasional demonstrated accuracy, vigilance, and a strong commitment to foreign exchange-related accounting aspects in the context of its global business.    

The development of technology forces humans to always innovate, including in terms of buying and selling. Nowadays, the proliferation of internet usage has implications for new buying and selling models. One form of buying and selling that was born due to the emergence of the internet network is online buying and selling.  Online buying and selling is a buying and selling activity where the seller and buyer do not have to meet to negotiate and transact and the communication used by the seller and buyer can be through communication tools such as chat, telephone, sms, Whatsapp and so on. Based on the background of the problems described above, the main problems can be identified including: How is the practice of buying and selling online with the Cash On Delivery (COD) system?, How is the fiqh muamalah review of the practice of buying and selling online with the Cash On Delivery (COD) system? The research method used in this writing is a legal research method, where normative/legal theory studies are legal studies by placing law as a construction of a system of laws and regulations and behavior. The preparation of this article uses a statutory approach, conceptual approach, and case or agreement approach. From the entire discussion of this thesis, the author can finally draw the following conclusions, In the implementation of buying and selling onilne COD (Cash On Delivery) system can be done with these steps; open the application or web from the online buying and selling platform you want, if you don't have an account then create an account first. Search for the item you want in the search field, then put the item in the shopping cart.

One of the supports in the country's economy is market health, both the goods and services market, the money market, as well as the labor market. Market health depends on market mechanisms that are able to create a balanced price level, namely the price level generated by the interaction between healthy supply and demand forces. If this condition is reasonable and normal without any violations, such as hoarding (ikhtikar), the price will be stable. This type of research is library research. The result showed that the Shafi’I Mazhab emphasized the prohibition of tas’ir (price fixing) by the government because it would cause injustice to one of the parties in the market, while according to the majority of scholars tas’ir (price fixing) by the government is permitted and even obligatory on the ground of maslahat, namely to avoid hoarding (ihtikar), monopoly, and fraud commited by traders.

This study aims to examine the Implementation of Punishment related to Contempt and Defamation in Law Number 19 of 2016 concerning ITE (Electronic Information and Transactions). The presence of this law was initially expected to be able to answer the challenges of the times by containing a criminal formulation of individual legal relations through social networks. However, Article 27 Paragraph (3) on Contempt and Defamation is actually a rubber article that is multi-interpreted and negatively affects free speech. It is studied using normative methods and focuses on the applicable law and connects it through legal concepts to analyze legal issues. From the results of the research that has been studied, it shows that the use of absolute offenses can make ITE cases increase and there must also be revisions in some articles of defamation tend to be used multi-interpretation with the subjective authority of law enforcement officials to promote freedom of expression in public.

Analisa transaksional adalah perilaku perilaku – aktivitas pendukung kognitif untuk mengoptimalkan ego individu – setiap ego individu menggerakkan hidup kita sesuai dengan pikiran, dan kita dibatasi pada panca indera, pikiran dan intelek (akal), dan juga mengidentifikasi diri kita dengan istilah-istilah sampai taraf tertentu. Sehingga perlu diatasi agar dapat membantu siswa dalam memahami dirinya, yaitu status status ego yang dapat diturunkan dalam menjalankan perannya. Tujuan dari penelitian ini adalah untuk memperoleh informasi umum dari informasi Status Ego Siswa Kelas IX SMP Negeri 1 Bonjol. Metode yang digunakan adalah metode deskripti dengan bentuk penelitian survei. Sampel penelitian ini berjumlah 40 siswa. Hasil analisis menunjukkan siswa kelas IX SMP Negeri 1 Bonjol mencapai hasil 58% ego anak dengan kategori “Rendah”, 96% ego orang dewasa dengan kategori “Tinggi” dan ego orang tua 91% dengan kategori “Tinggi”. kategori.

Small-scale retail is an economic business that stands alone with capital and is carried out by people who sell Consumer legal protection for the community is very important. Therefore, a synergistic relationship between consumers, employers and the government is needed to realize the performance of customer safety in society. The reason of writing on this thesis includes a standard objective, particularly to meet one of the necessities and duties of finishing a examine to gain a Bachelor of Laws diploma on the Faculty of Law, Udayana University and a particular objective, particularly to recognize and recognize the shape of criminal safety for purchasers in shopping for and promoting transactions of iPhone ex-inter. experiencing IMEI blocking. The approach utilized in scripting this thesis is a normative juridical writing approach that applies the ideas of fantastic law, in scripting this thesis numerous procedures are used, particularly the statutory method and the conceptual method. The conclusions drawn from this writing are First, the shape of criminal safety that may be acquired with the aid of using purchasers is that it is able to be withinside the shape of preventive criminal safety according with Article four of the Consumer Protection Act which regulates customer rights and is achieved earlier than a contravention occurs.

Perkembangan teknologi informasi membawa dampak terhadap perilaku masyarakat. Di antara perkembangan teknologi adalah maraknya transaksi online melalui e-commerce maupun media sosial. Hal ini sebagaimana yang terjadi pada kalangan ibu-ibu anggota PKK RT 01 RW 2 Kel. Penumping, Kec. Laweyan, Kota Surakarta. Ketika terjadi masalah dalam transaksi online, mereka tidak memahami prosedur untuk menyelesaikan masalah tersebut, sehingga perlu adanya penyuluhan perlindungan komsumen. Penyuluan ini bertujuan untuk: (a) Memberikan informasi dan pemahaman Ibu-Ibu PKK RT 01 RW 02 Kel. Penumping Kec. Laweyan Surakarta tentang hak dan kewajiban konsumen serta pelaku usaha dalam UU Nomor 8 Tahun 1999 tentang Perlindungan Konsumen (UU PK) dan UU No 11 Tahun 2008 tentang Informasi dan Transaksi Elektronik (UU ITE). (b) Memberikan informasi dan pemahaman langkah hukum apa yang harus dilakukan jika mengalami kerugian dalam transaksi e-commerce. (c) Memberikan informasi dan pemahaman agar berhati-hati dalam transaksi jual beli melalui e-commerce agar tidak mengalami kerugian atau penipuan oleh pelaku usaha e-commerce.

This study has a formulation of the problem regarding how to apply Islamic business ethics in buying and selling transactions in traditional markets Sungai Bengkal Market and how to apply Islamic business ethics in buying and selling transactions in traditional markets in Sungai Bengkal Village based on the principles of Rasulullah Saw. This study uses qualitative methods, the type of data used in this study is primary data and data collection techniques are through observation, interviews and documentation so that the results of this study indicate that the application of Islamic business ethics has been going quite well. It is proven by the way traders carry out buying and selling transactions following the principles of Rasulullah SAW such as being honest, trustworthy, precise in weighing, not hoarding goods, not doing al-ghab/tadlis and mutual benefit. Most of them have implemented it even though they don't know that it is included in Islamic business ethics. This is caused by a lack of knowledge about Islamic business ethics and some of the traders also only have elementary and high school graduates.