Sales are important transactions for companies or agencies because they are the main source of income used to carry out operational activities. In making sales, data processing procedures are needed which are arranged in a certain sequence, which in the accounting system is called a sales procedure. By using the Cash Basis method, companies do not need to make reserves for uncollected cash and can display actual cash position reports. A sales system that will make it easier to manage sales transactions and present sales reports quickly and validly. Web-based applications can be used to manage finances, business and services. Makes it easier to present sales reports both daily and monthly and can minimize errors when information is generated. Good management of information systems will increase efficiency and productivity in decision making by management

The purpose of this research is to examine trading crimes insider are crimes that occur a lot in the Capital Market and are very difficult to prove in the process of handling and solving them so that in this case investors always get the biggest loss point. Law Number 8 of 1995 concerning Capital Markets as amended by Law Number 4 of 2023 concerning the Strengthening and Development of the Financial Sector explains the limitations and legal protection of investors related to Insider Trading practices, but this is considered insufficient to be able to protect investors optimally. This research is written using qualitative juridical writing techniques, namely describing data with theories to answer questions accompanied by legal interpretations so that conclusions can be drawn. The purpose of this study is to discuss how OJK as a supervisory institution in the capital market to handle and resolve Insider Trading practices and how repressive steps are taken after Insider Trading crimes occur so that the protection that investors should get will be realized. Tujuan dari penelitian ini adalah mengkaji kejahatan perdagangan orang dalam (insider trading) merupakan kejahatan yang banyak terjadi di Pasar Modal dan sangat sulit dibuktikan dalam proses penanganannya dan penyelesaiannya sehingga dalam hal ini investor lah yang selalu mendapatkan titik kerugian terbesar. UU Nomor 8 Tahun 1995 tentang Pasar Modal sebagaimana diubah dengan UU Nomor 4 Tahun 2023 tentang Penguatan dan Pengembangan Sektor Keuangan menjelaskan terkait batasan-batasan dan perlindungan hukum investor terkait praktik insider trading, namun hal ini dirasa belum cukup untuk dapat melindungi investor secara optimal. Penelitian ini ditulis dengan menggunakan metode penelitian yuridis kualitatif yaitu mendeskripsikan data dengan teori-teori untuk menjawab pertanyaan disertai dengan penafsiran hukum sehingga dapat ditarik kesimpulan. Hasil penelitian terhadap penyelesaian dan tindakan yang dilakukan OJK dalam insider trading merupakan hal yang penting untuk dilakukan OJK dan terkait dengan tindakannya dilakukan dengan cara melakukan pemeriksaan penyidikan pembuktian hingga penjatuhan sanksi, terkait dengan bentuk perlindungannya bisa dilakukan dengan langkah represif berupa penjatuhan sanksi setelah terjadinya suatu kejahatan dan pelanggaran di pasar modal.     

Understanding tax accounting which is based on tax regulation (Pph 21) will influence taxpayer awareness. The purpose of this research is to provide a general overview of research related to tax accounting for taxpayers based on PPH article 21. The methodology used in this research is a literature review study using 20 articles that discuss the topic of tax accounting for taxpayer compliance. based on PPh article 21 which was carried out in the period 2015 – 2023 with empirical and academic studies. The results of this research can be concluded that understanding tax accounting in financial management is very necessary because agency financial reporting can have a good effect on the effectiveness of company financial management. Understanding accounting in preparing financial reports is very important to pay attention to. By understanding accounting in preparing reports, effective financial management reports will be created, where in preparing these reports, presenting the agency's financial reports properly and correctly will influence taxpayer compliance.
 

With reference to the Civil Code and the type of legal protection available to holders of local e-wallets that store cryptocurrency, this paper examines the legality of trading transactions involving digital currency, in this case crypto coins, as a form of payment. The urgency of this study is the occurrence of a legal vacuum (rechtsvacuum) of the existence of crypto coins that creates legal uncertainty. Normative juridical is the research method used in this study. The conclusion that can be drawn from the results of the discussion is that trade transactions using crypto coins as a means of payment in terms of the Civil Code are not prohibited if they are related to Article 1320 jo 1541 of the Civil Code, payments using crypto coins can be equated with legal exchange relationships. This form of legal protection for crypto coin users can be preventive and repressive. Preventive is carried out through consistent regulation. Repressively, now BAPPEBTI as a supervisor can provide administrative sanctions, in the form of warnings to license revocation for companies that organize e-wallets. Penelitian ini bertujuan menganalisis keabsahan transaksi perdagangan menggunakan koin kripto sebagai alat pembayaran, ditinjau dari Kitab Undang-Undang Hukum Perdata dan bentuk perlindungan hukum terhadap pengguna koin kripto yang tersimpan dalam e-wallet lokal. Urgensi dari penelitian ini adalah terjadinya kekosongan hukum (rechtsvacuum) keberadaan koin kripto yang menimbulkan ketidakpastian hukum. Dalam penyusunan artikel ini digunakan metode penelitian hukum yuridis normatif yang dilakukan melalui penelaahan bahan pustaka sebagai bahan dasarnya. Dari hasil pembahasan dapat diambil kesimpulan bahwa Transaksi perdagangan yang menggunakan koin kripto sebagai alat pembayaran ditinjau dari Kitab Undang-Undang Hukum Perdata bukan sesuatu hal yang dilarang, jika dikaitkan dengan Pasal 1320 jo 1541 Kitab Undang-Undang Hukum Perdata, maka pembayaran melalui penggunaan koin kripto dapat dipersamakan dengan hubungan hukum tukar-menukar. Bentuk perlindungan hukum bagi pengguna koin kripto dapat  dilakukan secara preventif dan represif. Secara preventif dilakukan melalui regulasi yang konsisten. Secara represif, sekarang ini BAPPEBTI sebagai pengawas dapat memberikan sanksi administratif, berupa peringatan hingga pencabutan izin bagi perusahaan yang menyelenggarakan e-wallet.  

The development of the world accompanied by rapid technological developments requires every individual or institution to continue to follow the development of information technology so that they can provide satisfactory service which is the main goal that must be achieved by every government and private institution, which includes the world of education, namely schools, especially the delivery of information. One of the delivery of information is by SMS. The old system of delivering information, among others, is by attaching grades to each class or for job vacancy information through job vacancies information boards so that the delivery of information is felt to be less fast and also if the school area is very large and the means of communication are inadequate. With this SMS-based information system, it can be a solution to solve existing problems in addition to cheap and fast SMS technology, as well as with a website system display that can be accessed by all parties who use it, an effective and efficient job will be achieved in supporting activities on the internet. schools to become educational and training institutions for producing professional and independent workers can be achieved.

The social media audit/assurance program aims to provide the management with the results of an assessment of the effectiveness of control over social media policies and processes in a company. Assurance program, this relates to audits that focus on operational effectiveness and how to monitor it and the effectiveness of strategies within the organization. Not only for the financial sector, audit activities can also be carried out for social media accounts. The term for this is a social media audit. The social media audit/assurance program aims to provide the management with the results of an assessment of the effectiveness of control over social media policies and processes in a company. The growing use of social media for entities/corporations can be used to create company publicity when someone finds an interesting story about the company in the online world. The existence of social media provides a new channel for companies to interact differently with consumers. If it is able to be utilized and managed properly, it can provide many positive impacts for the company. Social media can also be used as a media campaign that has a function as a strategic policy maker, which has various programs or policies that must be disseminated to the public.
 
Keywords: social media audit, auditing, assurance program   

Micro, Small and Medium Enterprises (MSMEs) are productive business entities owned by individuals who have a role and contribution to the Indonesian economy. The presence of MSMEs greatly supports the national economy. Internally, the MSME sector needs to empower employees and build a better management system to maintain its business image. On the other hand, problems related to branding also often occur among MSMEs, these two problems faced by MSMEs can be solved by implementing an image management strategy. One of the motivations for implementing this strategy is how they want to influence and benefit others [13].
Baktik's research [5] proves the influence of impression management on employee productivity at Chocolicious Indonesia Stores. On the other hand, according to dramaturgical theory, the use of digital branding and marketing techniques in MSMEs is part of the front stage. This concept is supported by Prabhawati's findings [10] that brand image has a higher influence on purchasing decisions for MSME products assisted by Jogja Sukurmi
Key words: impression management, dramaturgi theory, MSMEs

Guerilla marketing atau pemasaran gerilya diperkenalkan oleh Jay Conrad Levinson. Prinsip pemasaran ini membidik target konsumen semaksimal mungkin dengan biaya seminimal mungkin, dengan melakukan promosi di media sosial yang menjangkau banyak viewer. Agar viewer lebih mudah tertarik, promosi harus dibuat sekreatif mungkin. Dalam perkembangannya, seiring dengan makin tingginya penggunaan internet, prinsip pemasaran ini telah menjalar ke ranah online dan disebut dengan istilah guerilla digital marketing. Tujuan dari konsep pemasaran gerilya ini adalah untuk menciptakan sebuah konsep yang interaktif, komunikatif, unik serta menarik orang untuk berpikir. Semua itu dilakukan untuk menghasilkan buzz, mendorong orang untuk lebih banyak terlibat dan orang-orang tersebut secara intens membicarakan tentang merek dan bisnis kita.
Penelitian dengan metode literature review ini akan menjelaskan bagaimana peran media sosial dapat mendukung teknik guerilla marketing pada zaman serba digital ini. Misalnya fitur instastory di Instagram secara tidak langsung mendukung guerilla marketing karena ketika pemilik akun mengunggah foto/video tentang makanan/tempat wisata ke instastory kemudian unggahan tersebut dilihat oleh orang banyak, maka akan timbul rasa penasaran untuk membeli makanan tersebut atau untuk mengunjungi tempat wisata tersebut. Orang akan tergerak untuk membicarakan makanan/tempat wisata tersebut sehingga akhirnya pihak restoran/penjual makanan/tempat wisata tersebut ramai dikunjungi orang. Dalam hal ini, pemilik restoran/penjual makanan/pengelola tempat wisata tidak perlu mengeluarkan banyak biaya untuk kegiatan promosinya.

Accounting Information System for cash receipts and disbursements is a very important managerial function, because the majority of companies need information about cash receipts and payments, as well as RM. Sampurna needs information about cash receipts and disbursements as cash controllers. The accrual basic method is one method that can assist the cash control process. This method is a method that makes accounting records when the transaction occurs even though the money has not been received, making it easier for the owner to control the cash. And with an accounting information system for cash receipts and disbursements on an acrual basis as cash control that has been used has been able to support performance at RM Sampurna, thus helping companies manage financial data and validate the resulting data can be justified.

Monitoring is the routine process of collecting data and measuring progress on program objectives. Monitor changes that focus on processes and outputs. Monitoring provides raw data to answer questions, while evaluation is putting the data into use and thus providing added value. Management of equipment at the Research and Development Center of the Department of Religion Semarang is a very important thing to do, because the equipment is one of the company's assets, so that inventory data on these assets must always be maintained in order to provide clear information and facilitate maintenance. The process to ensure that the accuracy and clarity of the information is maintained so that the data recapitulation and data reporting process can run well is monitoring the data. The analytical method used in the development of this system is based on a structured analysis method, where the tools used to model data flow are DFD (Data Flow Diagrams), diagrams for modeling relationships between data are E-R diagrams. This client-server based asset and inventory data monitoring system for the Research and Development Center of the Semarang Department of Religion consists of several access rights, namely the right of access as admin by the LAN & Desktop Support section, and the Manager.