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All Journal Al-Ulum Intizar LAW REVIEW JURNAL IQRA´ ARISTO Abdimas Dewantara Pharmacology and Clinical Pharmacy Research Nazhruna: Jurnal Pendidikan Islam Jurnal Ilmu Hukum The Juris Jurnal Yuridis Otentik's : Jurnal Hukum Kenotariatan Selisik : Jurnal Hukum dan Bisnis Syntax Idea Jurnal Medika Hutama Enrichment : Journal of Management Science Midwifery Attractive : Innovative Education Journal Jurnal Hukum Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences LEGAL BRIEF Journal of Holistic and Traditional Medicine (JHTM) JOELS: Journal of Election and Leadership Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Sosial dan Teknologi Devotion: Journal of Research and Community Service Jurnal Studi Islam Lintas Negara (Journal of Cross-Border Islamic Studies) Berajah Journal International Journal of Social Service and Research Cendikia : Media Jurnal Ilmiah Pendidikan Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Bulletin of Community Engagement Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Collegium Studiosum Journal International Journal of Social Science, Education, Communication and Economics Jurnal DIALEKTIKA : Jurnal Ilmu Sosial Journal Indonesia Law and Policy Review (JILPR) Jurnal Cakrawala Ilmiah International Journal of Health and Pharmaceutical (IJHP) Berdikari : Jurnal Pengabdian kepada Masyarakat Journal of Law, Poliitic and Humanities ZAHRA: JOURNAL OF HEALTH AND MEDICAL RESEARCH Journal of Community Dedication Journal of Law and Nation J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Borneo : Journal of Islamic Studies Jurnal Indonesia Sosial Sains Jurnal Pendidikan Islam Indonesia Jurnal Pengabdian Kepada Masyarakat Cross-border Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research Jurnal Salome: Multidisipliner Keilmuan JK Jurnal Kesehatan HUMANITIS : Jurnal Humaniora, Sosial dan Bisnis Indonesian Journal of Education (INJOE) Jurnal Ekonomi dan Bisnis Jurnal Komunikasi INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Jurnal Pendidikan Islam Jurnal Manajemen Pendidikan Islam IIJSE INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) Cross-Border Journal of Business Management Journal of Innovative and Creativity NETIZEN: JOURNAL OF SOCIETY AND BUSSINESS MARAS : Jurnal Penelitian Multidisplin Jurnal Riset Ilmiah Jurnal Intelek Dan Cendikiawan Nusantara SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum International Journal of Social and Education (INJOSEDU) Journal of Indonesian Health Policy and Administration Presidensial: Jurnal Hukum, Administrasi Negara, Dan Kebijakan Publik Referendum Federalisme : Jurnal Kajian Hukum Dan Ilmu Komunikasi Mahkamah: Jurnal Riset Ilmu Hukum Jurnal Kajian Hukum Dan Kebijakan Publik Jurisprudensi: Jurnal Ilmu Hukum Majelis: Jurnal Hukum Indonesia IPSSJ Journal of Islamic Economic Laws Prosiding Seminar Nasional Indonesia
Gunawan Widjaja
Faculty Of Law Universitas 17 Agustus 1945 Jakarta, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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PERUBAHAN POLA KOMUNIKASI DALAM MASYARAKAT AKIBAT PENGGUNAAN APLIKASI PESAN INSTAN Gunawan Widjaja
Prosiding Seminar Nasional Indonesia Vol. 2 No. 2 (2025): Prosiding Seminar Nasional Indonesia
Publisher : CV. Adiba Aisha Amira

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Abstract

The use of instant messaging applications has led to significant changes in people's communication patterns. The resulting positive impacts include increased efficiency, speed and expansion of social connectedness. These apps facilitate faster and more responsive communication with additional features such as video and voice calls, and enable the formation of more diverse virtual communities and discussion groups. However, there are also emerging challenges, such as the risk of misunderstandings, technology dependency, and a decline in the quality of face-to-face interactions. In addition, the rapid spread of information through these applications may increase the risk of disinformation. Therefore, it is important for people to improve their digital literacy and use instant messaging technology wisely to maximise the benefits while minimising the negative impacts.
PERAN E-COMMERCE DALAM MENINGKATKAN PEREKONOMIAN LOKAL DI ERA DIGITAL Gunawan Widjaja
Prosiding Seminar Nasional Indonesia Vol. 2 No. 2 (2025): Prosiding Seminar Nasional Indonesia
Publisher : CV. Adiba Aisha Amira

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Abstract

The important role of e-commerce in improving the local economy in the digital era by focusing on the empowerment of Micro, Small and Medium Enterprises (MSMEs). E- commerce provides wider market access for MSMEs, opening up sales opportunities to the global level without geographical restrictions. Digital literacy and adequate internet infrastructure are key elements that enable local businesses to run online businesses eflectively, thereby improving their operational efficiency and competitive ability. In addition, the optimisation of logistics and the implementation of appropriate digital marketing strategies contribute to the success of e-commerce in supporting the local economy. With efficient logistics infrastructure and modern technology, MSMEs can fulfil consumer expectations for fast and safe delivery. Data-driven digital marketing strategies help MSMEs attract and retain customers. Overall, e-commerce is creating new opportunities for local businesses and driving inclusive and sustainable economic growth.
PRIVACY AND SECURITY IN DIGITAL COMMUNICATIONS: CHALLENGES AND SOLUTIONS IN CYBERSPACE Gunawan Widjaja
Prosiding Seminar Nasional Indonesia Vol. 2 No. 2 (2025): Prosiding Seminar Nasional Indonesia
Publisher : CV. Adiba Aisha Amira

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Abstract

Privacy and security are two crucial issues in the era of digital communication. The rapid development of technology has created various challenges in protecting personal information and maintaining security in cyberspace. The main challenges faced in digital communication include identity theft, data breaches, cyber attacks, and misuse of personal information. Solutions include the use of encryption, security software, education and awareness raising, regulation and enforcement, and individual responsibility. Therefore, it is important to emphasise the collective efforts and constant vigilance of various parties, including individuals, companies, and governments, to create a safer and more trusted digital environment. With a comprehensive and adaptive approach to technological developments, it is expected to protect privacy rights, reduce the risk of cyber threats, and promote sustainable growth of the digital economy.
Harmonisasi Peraturan Daerah dengan Peraturan Perundang-Undangan Tingkat Pusat dalam Perspektif Negara Kesatuan Sanjaya, Aditya; Bintan R. Saragih; Hotma P. Sibuea; Gunawan Widjaja
Jurisprudensi: Jurnal Ilmu Hukum Vol. 2 No. 2 (2025): Pluralisme Hukum, Kekhususan Daerah, dan Perlindungan Hukum
Publisher : LP3M Sekolah Tinggi Ilmu Hukum Al-Banna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70193/jurisprudensi.v2i02.01

Abstract

This study was motivated by the disharmony between central government regulations and local regulations (perda) in Indonesia. The study aims to analyze the forms and causes of disharmony, as well as to formulate ways to strengthen the harmonization mechanism within the framework of a unitary state. The method used is normative legal research with a legislative and conceptual approach, based on the study of primary and secondary legal materials. The results of the study show that the disharmony of local regulations is influenced by the ambiguity of the harmonization norms in the draft local regulations, the weak capacity of regional legislation, the dominance of local political interests, and the lack of vertical coordination between the central and regional governments. Therefore, it is necessary to affirm the norms and procedures for harmonizing draft local regulations, strengthen harmonization mechanisms (ex ante and ex post), conduct periodic evaluations, and optimize the role of relevant ministries/institutions and the Supreme Court to ensure the harmony of norms, certainty, justice, and the benefits of law.
HUKUM PERDATA DI ERA DIGITAL: PERLINDUNGAN DATA PRIBADI DAN KONTRAK ELEKTRONIK DALAM TRANSFORMASI TEKNOLOGI Gunawan Widjaja
Berajah Journal Vol. 6 No. 1 (2026): March
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v6i1.182

Abstract

Indonesian civil law is undergoing a digital transformation through the protection of personal data (Personal Data Protection Act No. 27/2022) and electronic contracts (Electronic Information and Transactions Act & Government Regulation on Electronic Transactions No. 71/2019), which adapt the Civil Code to the era of AI, blockchain and e-commerce—projected to be worth Rp 4,500 trillion by 2026— where personal data is recognised as a non-material asset with subject rights such as the right to be forgotten and penalties of 2% of global turnover, whilst electronic contracts are valid under Article 18 of the ITE Law and TTE, equivalent to authentic evidence for pacta sunt servanda. This normative literature review identifies challenges including 156 million data breach cases, the vulnerability of digital logs as evidence, consumer information asymmetry, and the weakness of cross-border ODR, thereby recommending reforms to the Civil Code for digital assets, an independent Data Protection Authority, a national ODR platform, and the integration of mandatory data protection clauses to ensure progressive civil legal certainty.
TANGGUNG JAWAB HUKUM DAN PERLINDUNGAN TENAGA PERAWAT DALAM PRAKTIK PELAYANAN KESEHATAN BERBASIS DIGITAL: KAJIAN PUSTAKA ATAS REGULASI DAN ETIKA PROFESI DI INDONESIA Hotmaria Hertawaty Sijabat; Gunawan Widjaja
Berajah Journal Vol. 6 No. 1 (2026): March
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v6i1.193

Abstract

Digital healthcare services in Indonesia have brought about significant changes in nursing practice, whilst also introducing new complexities in legal and professional ethical aspects. This article aims to analyse the legal responsibilities and protections of nurses in the practice of digital healthcare services, as well as to examine the relevance of national regulations and professional nursing ethics in Indonesia. The method used is a normative-analytical approach involving a literature review of laws, government regulations, Ministry of Health regulations, and scientific journals on ethics, nursing law, electronic medical records, telemedicine, and telenursing. The findings indicate that nurses in digital practice remain subject to criminal, civil, and administrative legal liability, whilst legal protection is only afforded if actions comply with professional standards, ethics, standard operating procedures (SOPs), and applicable regulations. On the other hand, professional nursing ethics and digital ethics serve as crucial pillars for nurses in safeguarding patient autonomy, privacy, and data security, as well as limiting the exercise of authority in the digital domain. Consequently, this article emphasises the need for adaptive regulatory strengthening, the development of specific SOPs for digital practice, and a strong integration between legal and professional ethical aspects to ensure the protection of nursing staff whilst maintaining the quality and safety of technology-based healthcare services in Indonesia.
KONSEP DASAR AKUNTANSI SEBAGAI LANDASAN PENYUSUNAN LAPORAN KEUANGAN: KAJIAN PUSTAKA TENTANG PRINSIP ENTITAS, AKRUAL, KESINAMBUNGAN USAHA, DAN HARGA PEROLEHAN Gunawan Widjaja
Berajah Journal Vol. 6 No. 1 (2026): March
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v6i1.212

Abstract

This article examines the fundamental concepts of accounting as the basis for the preparation of financial statements through a literature review of four key principles: the entity principle, the accrual basis, the going concern assumption, and the historical cost principle. The entity principle emphasises the separation between the business entity and its owners, ensuring that financial statements objectively reflect the company’s financial position. The accrual basis ensures that revenue and expenses are recognised in the period in which they occur, rather than when cash is received or paid, thereby making financial performance more relevant and comparable. The going concern assumption allows for the measurement of assets and liabilities under normal conditions, including the use of periodic depreciation, whilst the historical cost principle provides an objective and verifiable basis for the measurement of assets and liabilities. The findings of the study indicate that the four fundamental accounting concepts are interrelated and form a crucial foundation for maintaining the consistency, reliability, and relevance of financial statement information for users.
Co-Authors Aat Ruchiat Nugraha Abadi, Songga Aurora Abd. Basir Abdul Samad Arief Abdul Wahab Syakhrani Abdur Rahman Achmad Fazrin Adi Rumanto Waruwu Adrian Bima Putra Advitama, Dave Affandi Affandi Agus Supriyanto Aisyah, Shyavara Alam Anbari Anastasia Prestika Andina Rahmayani Andreani Dewanto Andreas Harry Anggia Az Zahra Anindita Widyapradnya Annas Tasya N.A Annisa Purwo Hastuti Annisa Rachmawati Ari Rahmat Elsad Arif Rahman Baihaqi Arman Harahap Asep Saepullah Aslan Aslan Aslan Aslan Aswan Athalia Christine L B.M.A.S. Anaconda Bangkara Bintan R. Saragih Budi Suranto Bangun Cesarianti, Fransiska Milenia Chairunnissa Chairunnissa Christiawan, Rio Christina Herawati G Damun, Damun Dave Advitama Delia Bazlina Deny Wicaksono, Deny Dhanudibroto, Handojo Dheas Syahreza Muslim Diana ., Diana Dipo Pramudito Dipo Pramudito Dsk Putu Ayu L.A Dumilah Ayuningtyas Dyah Ersita Yustanti Ekasari, Silvia Elisabeth Purnama Massang Enna Budiman Enna Budiman Ersita Yustanti, Dyah Fachrurazi Farika Nikmah Farrel Abiyu Ramadhana Fitra Sri Rahayu Grace Riana Hadenan Towpek Halim , Adriansyah Handojo Dhanudibroto Hansel Kalama Hardijan Rusli, Hardijan Harry, Andreas Hatta, Ignatius Bambang Sukarno Hendra . Hendrawan Hendrawan Hendriarto, Prasetyono Hotma P. Sibuea Hotmaria Hertawaty Sijabat Ita Nurcholifah Iyad Abdallah Al-Shreifeen Jahidin Kuswanto Jessica Francis Gunawan Jestin Justian Juliana, Juliana Karunia Ilham Karim Kevin Neil McVey Khaerunnisa Ade P. Khairul Nizam bin Zainal Badri Lidya Cristy S Loso Judijanto M Reydhi Suwanda M Ruswan Talaohu M. Hafiz Aini M. Zahari Mahmudin, Tono Mailinda, Nur Martedjo, Wagiman Martin Maurer M.Marpaung Megasari Sijabat, Fittry Mellisa Efiyanti Mellisa Efiyanti Melyana Melyana Mervyn Mervyn Michelle Angelika S Mika Anabelle Miya Maryani, Ayu Moch. Isra Hajiri Mochammad Roufal Moh. Imam Ishomuddin Zuhri Mohammad Ahmad Bani Amer Monica Monica Mowafg Masuwd Muhammad Anas Ma`arif Muhammad Fachri Muhammad Ikhwan Muhammad Nagieb Muhammad Naufal Arifiyanto Muhammad Rayyan Firdaus Muthia Rachman Nadila Citra Aprilia Naiborhu, Mesa Indra Ni Nyoman Ari Triantari Nini Putri Wijaya, Nini Putri Novan Dzaky Pangestu Novi Puji Lestari Novi Rizky Ramadhani Novi Rizky Ramadhani Nugroho, Sudrajat Mukti Nur Ulfa Maulida Nurwita, Nurwita Oggy Satya Tambunan Olivia Pauline Hartanti Poetranto, Soeryo Pradita Ajeng S.A Puji Hastuti Rafa Zahirah Husein Rahadian Bayu Anggoro Rahardja, Tony Rahmat Nasution Raissa Arlyn Manikam Renaldi Immanuel Panggabean Retnaningtyas Insyira Reza Sutrianingtyas Rahayu Rianti Nurul Oktavia Rif'ah Rif'ah Rifa’at Hanifa Muslimah Rifa’at Hanifa Muslimah Ririn Nurhidayanti Rizka Anindya Manjayani Rizky Yosa Adhi Prabowo Robby Sulivan, Robby Robert Iskandar Rumanto Waruwu, Adi Salsa Rizkya Samsuto, Samsuto Sanchita Bhattacharya Sanjaya, Aditya Santika Santika Sarah Ramadona Sardjana Orba Manullang Savira Lovianda Gunawan Septy Kusuma Setiawan, Lisno Shella Felicia Shohib MUSLIM Sihite, Salmon Silalahi, Yohanes B O Siti Rokayah Songga Aurora Abadi Sri Sugiarti, Ekha Sudrajat, Maman Sukh Pawen Jit Kaur Sunnah, Sunnah Syavitri Ramadhani Sylvana, Yana Tahir, Usman Tamrin Tamrin Tanti Herawati Taufik Rahman Taupik Alpiyandi Theresia Vena Tiwi Siftiyani Rosidah Towpek, Hadenan Ummah, Iriaty Khairul Viony Kresna Sumantri Vivin Caronia WAGIMAN Wagiman . WAHYUDI Wibowo Laksono Widodo Wibowo, Basuki Rekso Widjaja, Liza Wijaya, Hanna Wirawan, Vani Yana Sylvana Yohanes Firmansyah Yohanes Firmansyah Yohanes Firmansyah Yohanes Firmansyah Yohanes Firmansyah Yuli Supriani Yuri Anggi Yustinus Rurie Wirawan Yusuf, Ramdan Zainal Arifin