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Pembiayaan Pra Pensiun Berkah merupakan salah satu produk pembiayaan syariah yang ditujukan bagi pegawai aktif yang akan memasuki masa pensiun untuk memenuhi berbagai kebutuhan konsumtif maupun produktif. Dalam pelaksanaannya, pembiayaan tersebut harus dilakukan sesuai dengan prinsip syariah dan ketentuan Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI) agar terhindar dari unsur riba, gharar, dan maisir. Penelitian ini bertujuan untuk mengetahui prosedur akad Pembiayaan Pra Pensiun Berkah serta menganalisis kesesuaiannya dengan Fatwa DSN-MUI pada PT Bank Syariah Indonesia Tbk KC Jambi Pattimura. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Data yang diperoleh dianalisis secara deskriptif untuk memberikan gambaran mengenai pelaksanaan pembiayaan di lapangan. Hasil penelitian menunjukkan bahwa prosedur Pembiayaan Pra Pensiun Berkah meliputi tahap pengajuan pembiayaan, pemeriksaan dokumen, pengecekan Sistem Layanan Informasi Keuangan (SLIK), analisis kelayakan, persetujuan pembiayaan, pelaksanaan akad, pencairan dana, hingga monitoring pembayaran angsuran. Akad yang digunakan dalam pembiayaan ini umumnya adalah akad murabahah dan musyarakah mutanaqisah (MMQ) yang disesuaikan dengan tujuan pembiayaan nasabah. Hasil penelitian juga menunjukkan bahwa pelaksanaan Pembiayaan Pra Pensiun Berkah telah memenuhi prinsip transparansi, keadilan, dan kehati-hatian serta sesuai dengan rukun, syarat, dan ketentuan yang diatur dalam Fatwa DSN-MUI. Dengan demikian, dapat disimpulkan bahwa prosedur Pembiayaan Pra Pensiun Berkah pada PT Bank Syariah Indonesia Tbk KC Jambi Pattimura telah berjalan sesuai dengan prinsip syariah dan ketentuan Fatwa DSN-MUI. Penelitian ini diharapkan dapat menjadi referensi bagi pengembangan kajian perbankan syariah dan bahan evaluasi bagi lembaga keuangan syariah dalam meningkatkan kualitas layanan serta kepatuhan terhadap prinsip syariah.

This study aims to analyze the level of student satisfaction in paying tuition fees (UKT) through the BRImo application at Universitas Negeri Gorontalo. The research applies the service quality (SERVQUAL) framework, which consists of five dimensions: tangibles, reliability, responsiveness, assurance, and empathy. A qualitative descriptive approach was employed, with data collected through in-depth interviews, direct observations, and documentation. Participants included students who actively use the BRImo application for UKT payments as well as staff responsible for tuition management. Data analysis followed a systematic process involving data reduction, data display, and drawing conclusions to ensure accuracy and clarity of findings. The results indicate that using the BRImo application for tuition payment offers significant convenience and efficiency, allowing students to complete transactions without physically visiting the university payment office. Despite these benefits, several challenges were identified, including failed transactions, delays in payment confirmation, and suboptimal responses from customer service staff. Overall, the study concludes that student satisfaction with tuition payments via BRImo is considered fairly good. Nevertheless, improvements in reliability and responsiveness are recommended to further enhance the user experience and optimize the quality of service provided.  

This study examines the role of QRIS as a non-cash payment system in supporting the digitalization of micro, small, and medium enterprises (MSMEs) in Indonesia. The rapid growth of digital transactions has encouraged MSMEs to adopt more efficient, practical, and secure payment systems. This study aims to integrate the benefits and barriers of QRIS, map its position in the MSME digitalization process, and develop a conceptual framework for future research. A descriptive qualitative approach with a literature study design was employed, utilizing relevant academic sources related to QRIS, MSMEs, digital payments, and user behavior. Data were analyzed using content analysis by comparing, interpreting, and synthesizing findings from selected literature. The results indicate that QRIS contributes to simplifying transactions, improving operational efficiency, reducing cash dependency, and supporting MSMEs’ adaptation to digital payment trends. However, its implementation remains constrained by factors such as digital literacy, user readiness, trust, and infrastructural limitations. The study also highlights that QRIS adoption is influenced not only by technological advantages but also by perceived value and user trust. Therefore, QRIS can be positioned as a strategic instrument in accelerating the digital transformation of MSME payment systems. The findings imply the need for further empirical research to examine the direct impact of QRIS adoption on MSME performance and sustainability.

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.

Digital transformation in the tax sector is a strategy of the Direktorat Jendral Pajak (DJP) to improve the quality of service and taxpayer compliance. One form of this transformation is the implementation of the Coretax system as an integrated tax administration system that replaces the DJP Online system. This system change poses adaptation challenges for taxpayers, particularly in reporting Annual Tax Returns, which has the potential to affect the accuracy of tax payments. This study aims to analyze the optimization of the transition of Annual Tax Return reporting through the Coretax system on the accuracy of individual taxpayer payments at the North Sidoarjo Tax Office (KPP Pratama). The research method used is descriptive qualitative with data collection techniques such as observation of the Annual Tax Return reporting assistance process, documentation, and interviews with three taxpayers. The results show that the Coretax system is able to improve the accuracy of tax filing through data integration and automatic validation, thereby encouraging the accuracy of the amount and timeliness of tax payments. However, technical system constraints and limitations in taxpayer digital literacy were still encountered during the transition period. Assistance from tax officers and tax volunteers proved to be instrumental in helping taxpayers adapt to the Coretax system. This study concludes that optimizing the transition of the Coretax system requires a combination of system improvements and strengthening taxpayer education to achieve sustainable accuracy of tax payments.

This study aims to evaluate the effectiveness of implementing an application-based water payment system as a strategy to reduce consumer arrears. Payment delinquency remains a significant challenge in the management of water utility services, often driven by low payment discipline, limited access to transaction channels, and the inefficiencies of conventional manual systems. Employing a quantitative approach, this research utilizes comparative data collected before and after the implementation of the digital payment application, supported by statistical analysis to measure changes in consumer payment compliance. The findings indicate that the adoption of an application-based payment system has a substantial positive impact on reducing arrears, as reflected in increased payment timeliness and a decline in the number of delinquent consumers. Features such as ease of access, automated notifications, and transparent billing information are proven to enhance consumer compliance behavior. These results underscore that the digitalization of payment systems can serve as an effective solution for improving operational efficiency and supporting the sustainability of water utility services.

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.

Piutang pelanggan Indihome yang tidak tertagih merupakan salah satu permasalahan yang berdampak langsung terhadap arus kas dan stabilitas keuangan perusahaan. Laporan Tugas Akhir ini bertujuan untuk menjelaskan tata cara penagihan piutang pelanggan Indihome di Telkomsel Branch Jambi, mengidentifikasi media komunikasi yang digunakan pada setiap tahapan penagihan, serta mengetahui kendala yang dihadapi. Metode penulisan yang digunakan pada laporan ini adalah deskriptif kualitatif melalui observasi, wawancara, dokumentasi, dan studi kepustakaan pada divisi BCR (Billing Collection Retention) Indihome Telkomsel Branch Jambi. Hasil pembahasan menunjukan bahwa penagihan dilakukan secara bertahap mulai dari pendataan pelanggan menunggak, pengiriman informasi tagihan, pengingat setelah jatuh tempo, penagihan via media komunikasi, pemberian surat peringatan, penagihan oleh tim CTB (Caring Territory Base), hingga isolir sementara layanan. Media komunikasi yang digunakan meliputi telepon, WhatsApp, dan email, dengan telepon dan WhatsApp sebagai media yang paling efektif. Kendala utama yang ditemui yaitu nomor pelanggan tidak aktif, pelanggan tidak merespon, serta penundaan pembayaran akibat kendala ekonomi. Pembaruan data pelanggan secara berkala dan peningkatan intensitas follow-up diperlukan untuk meminimalkan risiko piutang tak tertagih.

This study aims to examine the effect of the use of the Quick Response Code Indonesian Standard (QRIS) as part of digital payment instruments on the personal financial management of employees at PT. Alkana Diza Nusantara in the era of a cashless society. The rapid development of financial technology has encouraged a shift in transaction behavior from cash to cashless systems, making it important to understand its impact on individual financial management more comprehensively. This study employs a quantitative approach with a causal associative research design to analyze the relationship between variables. The population consists of 42 employees, with total sampling used as the sampling technique. Data were collected through a Likert-scale questionnaire that had been tested for validity and reliability. Data analysis techniques include classical assumption tests, simple linear regression analysis, t-test, and the coefficient of determination (R²) to measure the extent of the independent variable’s influence on the dependent variable. The results show that the use of QRIS has a positive and significant effect on personal financial management. This is evidenced by a regression coefficient of 0.923 and a significance value of 0.000 (<0.05). Furthermore, the coefficient of determination (R²) of 0.735 indicates that QRIS usage explains 73.5% of the variation in personal financial management, while the remaining 26.5% is influenced by other variables outside the scope of this study. These findings suggest that digital payment usage can enhance the effectiveness, efficiency, and discipline of individual financial management

Dividend payment is an important financial decision that reflects a company’s performance and prospects from the perspective of investors. However, companies included in the LQ45 index still experience fluctuations in dividend payment policies from year to year. This study aims to analyze the effect of leverage, firm size, profitability, and liquidity on dividend payments of companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. This research employs a quantitative approach using secondary data obtained from published financial statements. The sample was selected using a purposive sampling method, resulting in 33 companies with a total of 60 observations. Data analysis was conducted using panel data regression with the assistance of SPSS software. Leverage is measured by the Debt to Asset Ratio (DAR), firm size by the natural logarithm of total assets (LnTA), profitability by Return on Assets (ROA), liquidity by the Current Ratio (CR), and dividend payment by the Dividend Payout Ratio (DPR). The results show that leverage, firm size, profitability, and liquidity simultaneously have a significant effect on dividend payments. Partially, firm size and profitability have a positive and significant effect on dividend payments, while leverage and liquidity do not have a significant effect. These findings indicate that companies with larger firm size and higher profitability tend to have a greater ability to distribute dividends to investors.

Along with the rapid growth of digital media, various forms of digital transactions have also developed.1 This development has driven changes in the payment system in Indonesia, one of which is through the implementation of QRIS (Quick Response Code Indonesian Standard). Despite its increasingly widespread use, there are still few studies that systematically examine user perceptions and the effectiveness of QRIS in improving transaction efficiency and strengthening the digital financial system. The purpose of this study is to identify and comprehensively analyze the results of previous studies related to QRIS use through a Systematic Literature Review (SLR) approach. Data were collected from Google Scholar and Garuda using the keywords "QRIS use", "QRIS payment system", and "QRIS transaction tool". The results show that QRIS can improve the efficiency and convenience of digital transactions, both for consumers and businesses, and facilitate the integration of financial services in a single platform. This study also aims to analyze the use of QRIS in public services. Using a descriptive qualitative research method, research data was taken from the results of searches of reliable sources including official websites, academic literature, theses, and national scientific journals relevant to the research topic. Thus, this may indicate that the success of QRIS is influenced by effective socialization, public awareness of transaction security, and equitable access to technology. The implications of this research provide a useful literature map for policy development and further studies in the field of digital finance.

Transformasi digital dalam sistem pembayaran telah mengubah lanskap pengelolaan keuangan Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian ini bertujuan mengeksplorasi pengaruh penggunaan pembayaran digital terhadap praktik pengelolaan arus kas dan transparansi keuangan UMKM. Pendekatan kualitatif dengan desain studi kasus multipel diterapkan, melibatkan 14 pemilik/manajer UMKM di Kota Semarang yang dipilih melalui purposive sampling. Data dikumpulkan melalui wawancara semi-terstruktur, observasi non-partisipan, dan analisis dokumen, kemudian dianalisis menggunakan kerangka Miles, Huberman, dan Saldaña. Hasil penelitian mengungkapkan bahwa pembayaran digital mentransformasi pengelolaan arus kas melalui percepatan settlement (85,7%), otomatisasi pencatatan (92,8%), dan peningkatan efisiensi biaya (78,6%). Transparansi keuangan meningkat melalui ketersediaan audit trail digital (100%), pemisahan keuangan pribadi-usaha (71,4%), dan akurasi pencatatan (85,7%). Permintaan pelanggan dan kemudahan penggunaan menjadi pendorong utama, sementara gangguan konektivitas dan keterbatasan literasi digital menjadi penghambat. Penelitian ini memperkaya literatur adopsi fintech dengan perspektif kualitatif mengenai dampak pasca-adopsi pembayaran digital terhadap pengelolaan keuangan UMKM.

Micro, Small, and Medium Enterprises (MSMEs) are a fundamental pillar of the Indonesian economy, but their potential is often hampered by the digital divide, especially in rural areas. The Quick Response Code Indonesian Standard (QRIS) initiative is a way for the government to encourage digital transformation and make payments more accessible to everyone. This article aims to document and analyse the process and impact of a community service programme that facilitated the adoption of QRIS among 10 MSMEs in Pematang Tengah Village, Tanjung Pura Sub-district. This activity used the Community-Based Participatory Action Research (CBPAR) method, which emphasises active collaboration between the service team and MSME partners. The process included participatory planning, collaborative action in the form of intensive training and mentoring, and joint evaluation. The results showed that all 10 MSME partners successfully adopted and used QRIS for daily transactions. The significant benefits included increased transaction efficiency, improved financial record-keeping, and a more modern business image. The main challenges identified were initial doubts about the technology and unstable internet connectivity, which were successfully mitigated through personalised mentoring based on trust. It was concluded that the CBPAR (Community-Based Participatory Action Research) method is a highly effective framework for implementing technological innovation in rural MSME communities because it not only addresses technical skill gaps but also builds crucial social capital such as trust and digital confidence.

Copyright infringement in the music sector continues to be a significant issue in Indonesia, particularly when musical works are commercially used by business operators. Copyright law provides legal protection for creative works, including songs or music, by granting exclusive rights to control use and derive benefits from such creations. This research examines the legal analysis of copyright holders in compensation for royalty payments. The method used in this research is normative, supplemented by literature studies, including relevant regulations and previous research on song or music copyright. The research findings indicate that royalty payment is a legal obligation for every user of songs in commercial activities, and creators are entitled to such compensation. However, in the Mie Gacoan case in Bali, it is evident that the implementation of these provisions remains constrained due to weak legal understanding, supervision, and compliance, necessitating strengthened law enforcement and optimization of the role of collective management institutions.

The rapid development of digital technology has led to an increased adoption of digital payment methods in online transaction-based businesses. However, in practice, failures and limitations in the implementation of digital payment systems still occur, potentially disrupting transaction processes and reducing customer convenience. Payment related obstacles may result in transaction cancellations and increase the risk of customer churn. This study aims to analyze the impact of failures and limitations in digital payment methods on customer churn using a classification-based approach. The data used in this research are secondary e-commerce customer data obtained from the Kaggle platform, including transaction information, payment methods, customer behavior, and historical transaction records. The research methodology consists of data preprocessing, time-based feature engineering, and classification modeling using logistic regression, decision tree, and random forest algorithms. Model performance is evaluated using accuracy, precision, recall, F1-score, and confusion matrix metrics. The results indicate that the decision tree model demonstrates superior capability in identifying churn customers compared to the other models, although it does not always achieve the highest accuracy. In addition to digital payment methods, other factors such as purchase value, transaction frequency, purchase timing patterns, and product return rates also influence customer churn. The findings highlight the importance of optimizing digital payment systems as part of customer experience enhancement strategies and customer retention efforts in online transaction–based businesses.

Although JKN aims to provide equitable and quality health services, fraudulent practices, such as phantom billing and diagnosis manipulation, continue to grow, harming BPJS Kesehatan and participants. This study aims to examine the effectiveness of legal sanctions against JKN claim fraud in FKRTL and identify gaps in their implementation. Although regulations are in place, law enforcement remains weak, with administrative sanctions failing to provide sufficient deterrence. The gap in this research lies in the lack of application of criminal sanctions in fraud cases, especially in existing regulations. The novelty of this research is its comparative approach between current administrative sanctions and the potential application of criminal sanctions in the context of healthcare fraud. The research method uses a normative-descriptive approach, analyzing regulations and fraud audit results, and identifying gaps in the implementation of legal sanctions. The results of the study indicate that strengthening criminal sanctions and integrating technology in claim monitoring can increase the effectiveness of fraud prevention. These findings are expected to strengthen regulations and improve the integrity of the JKN system, as well as provide policy recommendations for more effective law enforcement.

Letter of Credit or L/C is a payment instrument in international trade transactions. Payment through a Letter of Credit is the most ideal form of payment in providing  payment certainty, because in its mechanism, L/C requires  payment to the seller through a bank guarantee with the fulfillment of the conditions specified in the document. Fraudulent letters of credit are disputes between parties in the execution of L/C payments caused by errors or irregularities due to fraud. As a result, in international civil agreements,  such agreements are deemed invalid. Mediation is a method of dispute resolution through non-litigation channels. In mediation, the dispute resolution mechanism is carried out by using a third party called a mediator. This method is highly dependent on the trust of the disputing parties in the mediator. In carrying out their duties, mediators act based on the principles of neutrality, confidentiality, voluntariness, empowerment, and as a provider of recommendations in the course of mediation for dispute resolution. Generally, mediation as a method is rarely applied in cases of international civil dispute resolution, because the resolution of international civil payment disputes is carried out through arbitration. Arbitration is a method of dispute resolution based on an arbitration agreement. An arbitration agreement is an agreement agreed upon by both parties to submit and surrender all matters to an arbitrator.

Pesatnya perkembangan teknologi blockchain dan arus globalisasi telah mendorong penggunaan Bitcoin di Indonesia, yang kini diakui sebagai komoditas dalam perdagangan berjangka. Namun, karakteristik anonimitas dan desentralisasi mata uang digital ini membuka celah signifikan bagi kemunculan cybercrime, seperti pencucian uang dan peretasan, yang menuntut perhatian yuridis serius. Penelitian ini bertujuan menganalisis dampak teknologi tersebut terhadap risiko kejahatan siber serta efektivitas regulasi yang berlaku. Metode yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan untuk menelaah kerangka hukum terkait. Hasil penelitian menunjukkan adanya dualisme regulasi di Indonesia, di mana Bappebti melegalkan Bitcoin sebagai aset investasi, sementara Bank Indonesia melarangnya sebagai alat pembayaran. Ketidaksinkronan ini, diperparah dengan sifat lintas batas blockchain, menciptakan tantangan dalam penegakan hukum terhadap kejahatan siber. Disimpulkan bahwa harmonisasi regulasi antara otoritas keuangan dan penguatan aturan keamanan siber sangat mendesak dilakukan guna memitigasi risiko kejahatan tanpa menghambat inovasi ekonomi digital.

In article 157A of Law Number 6 of 2023 that in the process of termination of employment, employers and permanent workers must carry out their respective obligations, employers can carry out suspension actions and still pay wages and other rights, but in reality employers rarely apply article 157A. The purpose of the research is to analyze the Implementation, Obstacles and Efforts on Workers' Rights in Wage Payment During the Termination of Employment Process at Palm Oil Company in Siak Regency. This type of research is Sociological legal research. In this research, three approaches are used, namely the legislative approach and the data source case approach using primary data and secondary data. The data collection technique used is primary data through interviews and questionnaires. The conclusion of this study is the legal protection of workers' rights during the termination of employment by the company through the settlement of industrial relations disputes in which there are various interpretations regarding the wage process. Article 157A of Law Number 6 of 2023 states that the responsibility of employers and workers remains valid until the industrial relations dispute settlement agency makes a decision. The implementation in the process of termination of employment is that workers are no longer allowed to work by the company but do not carry out suspension actions, but there are many companies that do not carry out things regulated by law. With the existence of multi-interpretation regulations on wages, the process provides uncertainty for workers, as well as in the interim decision submitted by the worker/plaintiff which is rejected by the judge which is clear that the worker can prove that the employer does not carry out his obligations as it should.