Asas legalitas merupakan asas yang sangat mendasar dalam pembentukan dan pemberlakuan hukum pidana. Asas legalitas merupakan asas yang menjadi asas legitimasi dalam dilaksanakannnya ketentuan hukum pidana Indonesia. Semula asas legalitas yang berlaku di Indonesia ialah asas legalitas formal yang bersifat kaku oleh karena berasal dari hukum pidana warisan kolonial. Upaya pembaruan hukum pidana Indonesia telah menggeser asas legalitas dari asas legalitas formal menuju ke asas legalitas materiil yang lebih fleksibel. Pergeseran asas legalitas merupakan usaha untuk meng-Indonesiakan ketentuan hukum pidana dan memberikan penghormatan terhadap hukum yang hidup (hukum pidana adat).

Keresahan masyarakat dan tingkat kepercayaan masyarakat terhadap pengelolaan keuangan pemerintah akibat banyak sekali oknum pemerintah yang melakukan tindak korupsi. Namun ada beberapa hal yang harus diperhatikan dalam upaya optimalisasi kasus korupsi di Indonesia yaitu dengan memanfaatkan perkembangan teknologi yang ada dan berkembang pesat saat ini. Kehadiran sebuah teknologi tersebut membantu pemerintah dalam upaya mengurangi angka korupsi terhadap pengelolaan keuangan di Indonesia. Kehadiran Blockchain Open Ladger System memberikan sebuah solusi untuk pengelolaan keuangan dalam rangka mengurangi angka korupsi di Indonesia. Penulisan artikel ini mengacu kepada uraian permasalahan diatas dengan menerapkan dan memanfaatkan perkembangan teknologi yang ada dalam era society 5.0. Metode yang digunakan yaitu literature review yang bersumber kepada penelitian terdahulu. Hasil dari pembahasan ini menunjukan bahwa Blockchain Open Ladger System merupakan sistem yang bergerak dalam proses transparansi pengelolaan keuangan. Dalam sistem ini masyarakat dapat mengetahui dengan jelas arah perputaran anggaran keuangan negara yang berjalan sehingga apabila terjadi penyelewengan atau ketidaksesuaian akan dapat langsung terdeteksi pelaku atau permasalahannya.
 

The development of communication media has led to the presence of applications to order online motorcycle taxi transportation services. The application can be easily downloaded via PlayStore or similar applications. Therefore, the purpose of this discussion is to find out how business competition is between conventional ojek and online ojek business actors. In Indonesia there are several online motorcycle taxi service providers such as Grab, Gojek, and Maxim. The services provided are not only in the form of online motorcycle taxi services, but also in the form of food delivery services (grabfood), online shopping services (grabmart), package delivery (grabexpress) and other services. It is known that there are problems between online motorcycle taxis and conventional motorcycle taxis that have occurred, such as the beating by a conventional motorcycle taxi driver against a Gojek driver in Bojongsoang, Bandung. In this study, the authors used a qualitative type of research because it discussed business competition between business actors. Meanwhile, the nature of the research used is descriptive research. The research approach used by the author in this journal is included in the type of statutory approach and the Case Approach.

The purpose of this study was to determine the effect of intelligence and financial literacy on the financial resilience of Micro, Small and Medium Enterprises in the Jambangan Culinary Tourism Center, Surabaya. This research was conducted on the type of business, namely in the culinary or trading business sector with a sample size of 30 micro, small and medium enterprises. In this study using a quantitative approach method. This study uses multiple linear regression techniques for hypothesis analysis. The results of the study show that intelligence and financial literacy have a high impact of 57,1% on the financial resilience of Micro, Small and Medium Enterprises in the Jambangan Culinary Tourism Center, Surabaya.

Performance appraisal aims to determine progress and to increase the trust of external parties. There are two types of assessment of company performance, namely the assessment of financial performance and non-financial performance. Financial performance is an analysis carried out to see how far a company has carried out by using the rules of financial implementation properly and correctly. The research methodology used is based on data and data sources, data collection methods, operational definitions, and analytical methods. The analytical method used is financial ratio analysis which is a form of quantitative analysis. In 2020, the current ratio, quick ratio and cash ratio are respectively 115%, 66% and 52% and in 2021 they are 113%, 64% and 53%. The cash turnover ratios in 2020 and 2021 are 2 times and 4 times. Debt to Asset Ratio in 2020 and 2021 is 46% and 41%. Working capital turnover for 2020 and 2021 is 2 times and 4 times. Fixed asset turnover for 2020 and 2021 is 0.23 times, and 0.28 times. Meanwhile, total asset turnover for 2020 and 2021 is 0.12 times and 0.16 times. The net profit margin in 2020 and 2021 is 37% and 35%. After conducting research on the performance of the BRI Simpang Rimbo Besar Unit, it can be concluded that the performance of the BRI Simpang Rimbo Besar Unit for the periods of 2020 and 2021 from a liquidity standpoint is quite good as well as from a solvency perspective. is good enough. However, in terms of activity and profitability, the performance of BRI Simpang Rimbo Unit is not good. For this reason, the authors suggest that the BRI Simpang Rimbo Besar Unit further improve promotions and service levels to attract potential customers

Technological developments are closely related to various types of trade systems in Indonesia, especially in export-import activities. This phenomenon is closely related to the use of technology in technology-based modern SMEs. The development of technology with various existing applications is the right choice because it makes international trade increasingly have a very broad market scope. The paradigm shift in international trade develops through the application of technology so that it is not outdated and looks boring. The export-import activities of an MSMEs require media that makes these MSMEs increasingly known by many people and is increasingly widespread with the development of digital technology
 

Medical informatics as a basic medical science that participates in formal medical decision-making processes is integrated with the formation of medical databases and administrative data with features of automating work process technology in health care institutions. This study aims to analyze and find out the analysis of the application of health information systems to health insurance payments. This research is a literature review sourced from several online sites such as Google Scholar, Pubmed, and Refseek by including keywords “Pharmaceutical Preparations”, “Support”, “National Health System”. The inclusion criterion used was the implementation of a health information system for payment of health insurance using the PRISMA plot diagram. The results of this study found that the implementation of health information systems for health insurance payments in health facilities is still not optimal. Many factors have affected the overall operation of the system, where the quality and quantity of human resources in handling health information systems is still lacking, the lack of facilitating facilities and infrastructure sometimes still causes disruptions and requires improvement

This study aims to examine the effect of liquidity ratios, leverage ratios, profitability ratios and company size on earnings management of mining companies. This research is a study using a quantitative approach and secondary data sources. The independent variables of this study are the ratio of liquidity, leverage, profitability, and firm size, to the dependent variable of earnings management. With a sample of mining companies that have been listed on the Indonesia Stock Exchange since at least 2020, have issued annual reports ending December 31 and have audited financial reports. The results of this study indicate that there is no influence between the liquidity ratio  on  earnings  management,  there  is  an  influence  from  the  leverage  ratio  on  earnings management, there is a positive effect from the profitability ratio on earnings management and there is no effect between firm size and earnings management.

The purpose of this observation is to increase the efficiency of financial transactions and financial and inventory management at Cafe Cetroo Coffee 120 Karawang by utilizing digital payment technology. In addition, another goal is to provide easy payment for customers and help cafes compete in an increasingly competitive market by adopting more advanced technology. As a cafe business, Cafe Cetroo Coffee 120 Karawang has utilized digital technology to increase efficiency and expand their customer reach. One of the ways Cafe Cetroo Coffee 120 Karawang makes use of digital payments is by accepting non-cash payments. In addition, Cafe Cetroo Coffee 120 Karawang also accepts payments using a debit card or credit card. Cafe Cetroo Coffee 120 Karawang also utilizes digital payments in their financial management. They use online accounting applications to monitor and manage their cash flow. With this application, they can track their income and expenses more easily, as well as generate financial reports quickly and accurately.. In conclusion, Cafe Cetroo Coffee 120 Karawang has made good use of digital payments to increase efficiency and expand their customer reach. By accepting cashless payments, using online accounting applications, and leveraging social media for marketing, Cafe Cetroo Coffee 120 Karawang can improve their customer experience and business efficiency.
 

This study aims to analyze the effect of earnings management on the company's financial performance. Earnings management is a practice carried out by companies in managing financial information with the aim of influencing stakeholders' perceptions of company performance. This study will use a quantitative approach with secondary data obtained from the financial statements of companies listed on the stock exchange. The analytical method used in this study is multiple linear regression, with the dependent variable of company financial performance and earnings management as the independent variable. In addition, this study will also control for other variables that can affect a company's financial performance, such as company size, financial leverage, and sales growth. The results of this study are expected to provide a deeper understanding of the effect of earnings management on the company's financial performance. If it is proven that there is a significant influence, the implication is the importance of oversight and transparency in financial reporting in order to avoid earnings management practices that can be detrimental to the interests of company stakeholders.
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