Abstract:The purpose of this study is to analyze the legal responsibility of banks towards customers in cases of personal data leaks, examine the extent of legal protection provided to customers, and describe efforts that can be…
made to minimize the risk of data leaks. This study uses a literature study method by collecting and analyzing various legal sources, such as laws and regulations, court decisions, journals, and literature related to data protection in the banking sector. The results of the study indicate that banks have legal responsibilities based on the Personal Data Protection Law (UU PDP) and banking provisions to maintain the confidentiality of customer data. If a data leak occurs, the bank can be subject to administrative, civil, or even criminal sanctions depending on the level of negligence. In addition, this study found that customers have the right to claim compensation if the data leak causes material or immaterial losses. However, the effectiveness of law enforcement still faces challenges, such as lack of customer awareness and complexity of evidence. Therefore, it is necessary to strengthen regulations, improve cybersecurity systems by banks, and educate customers to mitigate the risk of data leaks. The implications of this study are expected to provide recommendations for regulators and banking industry players in strengthening the protection of customer personal data.
Abstract:Karena dapat membantu mencegah perkembangan penyakit tersebut, terapi diet merupakan salah satu terapi utama untuk diabetes melitus. Ada beberapa aspek pendukung yang mempengaruhi keberhasilan penerapan rencana diet. Penelitian…
elitian ini bertujuan untuk menemukan variabel-variabel yang mempengaruhi kepatuhan diet pada penderita diabetes melitus tipe 2. Penelitian ini menggunakan teknik telaah pustaka (I) dengan menggunakan sumber data dari Google Scholar dan Portal Garuda. Metodologi kerangka kerja PICOS digunakan untuk mengkaji data (Populasi, Intervensi, Perbandingan, Hasil, Desain Penelitian). Hasil penelitian menunjukkan bahwa pendidikan merupakan salah satu unsur yang mempengaruhi keberhasilan penerapan diet., pendidikan, usia, pendapatan, motivasi, dukungan keluarga, dan dukungan tenaga kesehatan. Semua faktor ini saling berkaitan dan berperan penting dalam mendukung keberhasilan pola diet. Kesimpulannya, faktor pengetahuan merupakan faktor utama yang paling berpengaruh. Tanpa pengetahuan yang memadai, baik pada pasien, keluarga, maupun tenaga kesehatan, keberhasilan dalam menjalankan pola diet yang tepat akan sulit dicapai. Faktor-faktor lain berperan sebagai pendukung yang memperkuat penerapan diet yang efektif.
Abstract:The Philosophy of Islamic Education serves as the main foundation that guides the spiritual and intellectual development of each individual. As a solid foundation, this philosophy not only acts as a conceptual framework,…
but also spreads into the essence of education, shaping personality, and directing the mind towards a deeper understanding of knowledge and spirituality. This article aims to contribute to a deeper understanding of how Islamic educational philosophy can be a strong foundation for forming spiritual and intellectual intelligence. The method used is descriptive qualitative with library research, this research does not need to go into the field, but simply utilizes several sources of data in this article is done by searching the literature from various sources online according to the focus of the research. Data acquisition techniques are carried out by searching online books, scientific journals, and Google Scholar sources.The results of the discussion in this article show that Islamic Education Philosophy is the basis for creating spiritual and intellectual intelligence by emphasizing the integration of Islamic values in forming character through holistic education, and involving the principles and indicators of spiritual and intellectual intelligence., as well as the integration of Islamic teachings in the process of forming a balanced character and personality.
Abstract:This study aims to analyze the relationship between individual behavior in the implementation of e-government and the implementation of e-budgeting to support the principle of transparency of the Regional Revenue and Expenditure…
enditure Budget (APBD) and achieve good governance. E-government as a digital transformation in the government sector aims to improve efficiency, transparency, and accountability in the management of public administration. However, its success is highly dependent on individual behavior, including acceptance and adaptation to technology. E-budgeting, as one form of e-government implementation, is designed to increase transparency by providing easy and real-time access to the public regarding information on the use of the APBD. This study uses a literature study approach by reviewing various scientific articles and related documents from 2020 to 2024. The results of the study show that individual behavior, such as digital literacy and attitudes towards technology, play an important role in determining the success of e-government and e-budgeting. Although e-budgeting is able to increase transparency, challenges such as resistance to change, limited infrastructure, and low public trust in the government remain significant obstacles. Therefore, strategic steps such as community empowerment through digital literacy, increasing human resource capacity, and more effective communication between the government and the community are needed to ensure the success of this system. This research is expected to be a theoretical basis in developing a more effective e-government and e-budgeting implementation strategy in the future.
Abstract:This study aims to analyze the effect of the application of Financial Accounting Standards (FAS) on the quality of financial statements in Small and Medium Enterprises (SMEs) in Indonesia. Quality financial reports are very…
ery important for SMEs, because they serve as a transparent communication tool between management and stakeholders, as well as a basis for making informed decisions. SMEs have a significant contribution to the Indonesian economy, contributing around 60% of gross domestic product (GDP) and absorbing more than 97% of the workforce. However, many SMEs still face challenges in preparing financial statements in accordance with accounting standards. This study uses a systematic literature review method to collect and analyze various relevant studies on the application of SAK and its impact on the quality of financial statements. The results showed that the application of SAK significantly improved the transparency, relevance, and reliability of SMEs' financial statements. In addition, the study also identified various factors that influence the adoption of SAK, such as the education level of business owners, access to accounting training, and support from the government. The conclusion of this study confirms the importance of good accounting standards implementation to improve the quality of SMEs' financial statements, which in turn can improve the competitiveness and performance of businesses in the market. Recommendations are given to improve the understanding and application of SAK among SMEs in Indonesia.
Abstract:Penelitian ini bertujuan untuk mengidentifikasi kendala dalam pengambilan keputusan pada UMKM Warung Ema di Karawang serta mengevaluasi strategi yang diterapkan untuk mengatasinya. Dengan pendekatan deskriptif kualitatif…
melalui studi kasus, data diperoleh dari wawancara mendalam kepada pemilik Warung Ema, Ibu Ani, serta literatur terkait sebagai data sekunder. Hasil penelitian mengungkapkan kendala-kendala seperti dalam pengelolaan tenaga kerja, pengelolaan modal dan keuangan, pengelolaan bahan baku, strategi pemasaran, dan kendala yang lainnya. Kendala utama dalam pengambilan keputusan di Warung Ema yang teridentifikasi meliputi keterbatasan tenaga kerja, akses modal, pemasaran yang masih tradisional, serta lokasi usaha yang kurang strategis. Strategi yang dilakukan mencakup optimalisasi tenaga kerja keluarga untuk efisiensi, pemilihan pemasok bahan baku berdasarkan kualitas dan harga yang kompetitif, serta pemasaran berbasis "word of mouth." Kendati demikian, keterbatasan teknologi menjadi hambatan signifikan, terutama dalam memperluas pasar melalui digitalisasi. Lokasi yang sering berpindah akibat kebijakan pemerintah juga memengaruhi stabilitas usaha. Penelitian ini menyimpulkan bahwa strategi berbasis keluarga dan adaptasi lokal dapat mendukung keberlangsungan UMKM dalam situasi sulit. Namun, untuk mendorong keberlanjutan jangka panjang, penerapan teknologi digital, akses pendanaan yang lebih kompetitif, serta pelatihan pengelolaan usaha diperlukan. Implikasi penelitian ini memberikan wawasan bagi pelaku UMKM dalam mengelola kendala pengambilan keputusan serta mengoptimalkan peluang digitalisasi. Hasil penelitian ini juga menjadi referensi bagi studi lanjutan terkait inovasi strategi adaptasi di sektor UMKM untuk mendukung pertumbuhan ekonomi lokal.
Abstract:This study's objective is to help us comprehend how assets and liabilities are categorized and journalized in local government financial reports. Using a qualitative methodology, this study gathers data by reviewing existing…
ting literature. Data is collected by tracing and examining information or results from multiple sources, including books, proposals, articles, and relevant journals. The information gathered was then analyzed and arranged systematically, both from internal and external sources. Systematically, both from internal and external sources, and then described in the form of a narrative. In a narrative format. Based on the results of the literature study review, it can be concluded that all the sources analyzed agreed that assets and liabilities assets and liabilities must be clearly classified based on certain categories, such as current assets, fixed assets, current liabilities, and non-current liabilities followed by appropriate accounting journaling, and with appropriate accounting journaling, which reflects the transactions that have occurred and ensures that the declaration of finances occur and ensure that the declaration of finances reflect the true financial condition financial condition.
Abstract:This study examines the process of preparing financial statements for Regional Work Units (Regional Work Units, SKPD) using an accrual-based accounting approach in accordance with Government Regulation No. 71 of 2010. The…
e discussion focuses on the complete accounting cycle, from the opening balance sheet to the final financial statements. The methodology used includes literature review and best practice analysis, using illustrative data. The results emphasize the importance of a comprehensive understanding of the SKPD accounting cycle to produce accurate financial statements that adhere to established standards. Furthermore, this study reviews existing literature on transparency and accountability in local governments, identifies challenges and opportunities, and offers recommendations to enhance these aspects. By understanding the accrual-based accounting process and advancing transparency and accountability efforts, it is expected that local government financial statements will become more meaningful, reliable, and supportive of better decision-making processes for stakeholders.
Abstract:Dalam konteks kontemporer, perempuan muslim memegang peranan signifikan dalam mengaktualisasikan potensi dalam berbagai aspek seperti keluarga, pendidikan, sosial dan ekonomi. Dalam masyarakat yang terus berkembang, perempuan…
mpuan muslim sering kali dihadapkan pada tantangan untuk menyeimbangkan nilai-nilai tradisional dan tuntutan modernitas. Artikel ini bertujuan untuk menganalisis dan memberikan refleksi konsep woman empowerment (pemberdayaan perempuan) khususnya perempuan muslim dalam konteks modern dengan berlandaskan pada Surat Al-Qashash ayat 23. Penelitian ini menggunakan pendekatan kualitatif untuk mengeksplorasi bagaimana nilai-nilai yang terkandung dalam ayat tersebut dapat diterapkan dalam konteks kehidupan modern perempuan muslim saat ini melalui studi literatur dan analisis teks. Hasil penelitian menunjukkan bahwa nilai-nilai dalam Surat Al Qashash ayat 23 dapat digunakan sebagai landasan untuk memperkuat posisi perempuan dalam berbagai aspek kehidupan terutama dalam mengembangkan strategi pemberdayaan perempuan Muslim yang lebih inklusif dan adaptif terhadap perubahan zaman. Dengan menjadikan ayat ini sebagai landasan penelitian ini memberikan kontribusi dalam hal wacana pemberdayaan perempuan muslim yang tidak hanya berorientasi pada kesetaraan gender tetapi juga berlandaskan nilai-nilai spiritual dan moral syari'at Islam. Refleksi woman empowerment dalam ayat ini menjadi panduan dan inspirasi bagi perempuan muslim untuk tetap berkembang tanpa meninggalkan prinsip-prinsip agama yang menjadi pedoman hidup khususnya di era kontemporer.
Abstract:Media sosial telah menjadi bagian integral dalam kehidupan modern, mempermudah komunikasi, berbagi informasi, dan membangun relasi global. Namun, era digital juga membawa berbagai tantangan moral, seperti penyebaran informasi…
rmasi palsu (hoaks), ujaran kebencian, degradasi etika, dan pelanggaran privasi. Dalam Islam, martabat diri (izzah) adalah nilai yang harus dijaga dengan mengedepankan etika, iffah, dan akhlak mulia, sesuai ajaran Al-Qur'an. Penelitian ini bertujuan untuk mengkaji relevansi nilai-nilai Al-Qur'an dalam menghadapi tantangan etika digital, khususnya dalam penggunaan media sosial secara bertanggung jawab. Metode yang digunakan adalah analisis kualitatif berbasis studi literatur, dengan sumber utama berupa ayat-ayat Al-Qur'an dan tafsirnya, serta sumber pendukung dari jurnal, artikel, dan studi kasus terkait etika dalam media social. Hasil penelitian menunjukkan bahwa nilai-nilai seperti tabayyun (klarifikasi), iffah (menjaga kesucian diri), dan tabligh bil hikmah (menyampaikan pesan dengan bijaksana) memiliki peran penting dalam membentuk perilaku bermedia sosial yang etis. Implementasi prinsip-prinsip ini tidak hanya menjaga kehormatan individu, tetapi juga memperbaiki harmoni sosial di dunia maya. Dengan pendekatan ini, media sosial dapat menjadi sarana positif yang sesuai dengan nilai-nilai Islam. Penelitian ini memberikan panduan praktis dan teoretis bagi masyarakat Muslim untuk memanfaatkan media sosial secara bijaksana, sekaligus menjawab tantangan moral di era digital. Nilai kebaharuan penelitian ini terletak pada integrasi nilai-nilai Al-Qur'an dengan fenomena etika digital, khususnya dalam konteks media sosial. Penelitian ini tidak hanya mengidentifikasi tantangan moral yang dihadapi pengguna media sosial, tetapi juga menawarkan solusi berbasis ajaran Islam yang relevan dan praktis. Pendekatan ini menciptakan sinergi antara ajaran agama dan perkembangan teknologi, memberikan sumbangan baru dalam diskursus etika digital yang jarang dieksplorasi secara mendalam dalam studi-studi sebelumnya.