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All Journal Jurnal Inovasi Bisnis (Inovbiz) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Teaching and Learning Journal of Mandalika (Teacher)
Cuaca, Benny
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences

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TRANSAKSI KEUANGAN DIGITAL MENGGUNAKAN QRIS DITINJAU DARI ASPEK HUKUM Fridayani, Fridayani; Cuaca, Benny
Teaching and Learning Journal of Mandalika (Teacher) e- ISSN 2721-9666 Vol. 4 No. 2 (2024)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Salah satu sektor yang mengalami perubahan di era digital saat ini adalah sektor keuangan, dimana transaksi pembayaran mulai dilakukan melalui sistem digital, beberapa di antaranya menggunakan sistem QRIS. Transaksi pembayaran melalui QRIS dapat mempercepat transaksi dan menekan biaya operasional, khususnya bagi pelaku komersial. Namun, penggunaan QRIS jelas telah memunculkan apa yang disebut kejahatan digital, yaitu dapat merugikan pengguna (konsumen QRIS) dengan menghancurkan kode QR dan "membatalkan" tindakan yang dilakukan oleh pelaku. Penelitian ini menggunakan penelitian kualitatif dengan teknik pengumpulan data melalui penelitian kepustakaan (library research) yang dianalisis secara kualitatif. Hasil riset pertama menyimpulkan bahwa perlindungan hukum bagi pengguna QRIS berdasarkan regulasi yang berlaku saat ini antara lain PJSP memiliki status hukum yang sah, PJSP harus menciptakan ekosistem inovasi keuangan dengan kredensial digital yang baik di sektor jasa keuangan dan terdaftar di Otoritas Jasa Keuangan. Pengguna OJK dan QRIS (konsumen) menikmati hak berdasarkan ketentuan UU Perlindungan Konsumen dan UU ITE. Kedua, akibat hukum penyalahgunaan data konsumen dalam transaksi digital menggunakan QRIS membuat pelaku bertanggung jawab atas kesalahan profesional. Atas kerugian yang terjadi, pengguna QRIS dapat mengajukan gugatan perdata atau ganti rugi melalui PJSP, sebagaimana diatur dalam Pasal 12 ayat 1 UU No. 27 Tahun 2022 tentang perlindungan data pribadi.
Digital Financial Transactions Using QRIS Reviewed From The Legal Aspects Wongsowinoto, Fridayani; CUACA, BENNY
Inovbiz: Jurnal Inovasi Bisnis Vol 12, No 2 (2024)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/inovbiz.v12i2.4020

Abstract

One sector that is experiencing changes in the current digital era is the financial sector, where payment transactions are starting to be carried out through digital systems, some of which use the QRIS system. Payment transactions via QRIS can speed up transactions and reduce operational costs, especially for commercial players. However, the use of QRIS has clearly given rise to what is called digital crime, which can harm users (QRIS consumers) by destroying the QR code and "undoing" the actions carried out by the perpetrator. This research uses qualitative research with data collection techniques through library research which is analyzed qualitatively. The results of the first research concluded that legal protection for QRIS users based on current regulations includes PJSP having valid legal status, PJSP must create a financial innovation ecosystem with good digital credentials in the financial services sector and be registered with the Financial Services Authority. OJK and QRIS users (consumers) enjoy rights based on the provisions of the Consumer Protection Law and the ITE Law. Second, the legal consequences of misusing consumer data in digital transactions using QRIS make the perpetrator liable for professional misconduct. For losses incurred, QRIS users can file a civil lawsuit or compensation through PJSP, as stipulated in Article 12, paragraph 1, Law no. 27, 2022 on personal data protection.
The Real Role of Management Accounting in Company Sustainability amidst Conditions of Uncertainty CUACA, BENNY; WONGSOWINOTO, FRIDAYANI
Inovbiz: Jurnal Inovasi Bisnis Vol 12, No 2 (2024)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/inovbiz.v12i2.4021

Abstract

Business sustainability in a company faced with a situation of uncertainty can be influenced by internal factors and external factors of the company which can influence the company's current and future performance. Therefore, a real role is needed for management accounting which has the function of assisting management in planning, controlling and making decisions as an effort to minimize business risks. This research uses qualitative research with data collection techniques through literature study which is analyzed qualitatively. The results of his research concluded, first, that the role of management accounting in general helps company management in making strategic planning and budgeting, controlling costs, the resulting information can be used as a performance evaluation guide for further improvement and development, helping analyze data in making decisions that can minimize risk. business, and management accounting play a role in helping evaluate viable future company investment projects. Second, the real role of management accounting in company sustainability in the midst of conditions of uncertainty is the implementation of a management accounting information system in companies that fulfills the elements of breadth, timeliness, aggregation and integration.
The role of Indonesian public accountants in corruption prevention linked to professional ethics: Peran akuntan publik terkait etika profesi dalam pencegahan korupsi Cuaca, Benny; Susanto, Susanto
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 8 No. 1 (2023): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v8i1.y2023.p24-31

Abstract

Public accountants have an essential role in improving the quality and credibility of financial information by providing opinions on a company's financial reports to provide public trust. In practice, public accountants can also provide opportunities to commit corruption through the financial reports they present. However, it is possible to prevent corruption by applying the ethical principles of the accounting profession in carrying out audits. This research found that public accountants at least participated in auditing a company's historical financial statements based on Indonesian Accounting Standards, assessing the fairness of the company's audited financial statements and providing opinions on material financial reports under the Statement of Financial Accounting Standards. In preventing corruption committed by management, public accountants play a role in detecting and having the courage to report fraud in audited company financial reports and declaring themselves professional and independent by adhering to the public accountant's professional code of ethics Abstrak Akuntan publik memiliki peran penting dalam peningkatan kualitas dan kredibilitas informasi keuangan dalam memberikan opininya terhadap laporan keuangan suatu perusahaan guna memberikan kepercayaan kepada masyarakat. Dalam prakteknya, akuntan publik pun dapat memberikan peluang untuk melakukan korupsi melalui laporan keuangan yang disajikan, namun sangat dimungkinkan untuk mencegah terjadinya korupsi dengan melaksanakan prinsip etika profesi akuntan dalam melaksanakan audit. Penelitian ini menemukan bahwa akuntan publik setidak-tidaknya berperan dalam mengaudit laporan keuangan historis suatu perusahaan berdasarkan Standar Akuntansi Indonesia dan menilai kewajaran laporan keuangan perusahaan hasil audit serta memberikan opini terhadap penyajian laporan keuangan yang bersifat material sesuai dengan Pernyataan Standar Akuntansi Keuangan. Dalam mencegah dari perbuatan korupsi yang dilakukan pihak manajemen, akuntan publik berperan untuk mendeteksi dan keberanian melaporkan dalam hal terjadi fraud pada laporan keuangan perusahaan yang diaudit, dan bersikap professional dan independen dengan berpegang teguh pada kode etik profesi akuntan publik
Co-Authors Fridayani, Fridayani Susanto Susanto Wongsowinoto, Fridayani