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All Journal Humantech : Jurnal Ilmiah Multidisiplin Indonesia Jurnal Ilmiah Ekonomi dan Manajemen JURNAL MULTIDISIPLIN ILMU AKADEMIK
Bancin, Jusuf Sugiarto
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Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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KEBIJAKAN HUKUM BISNIS TERHADAP JAMINAN DAN TANTANGAN DIGITALISASI DALAM TRANSAKSI BISNIS SECARA ONLINE DI ERA DIGITAL Bancin, Jusuf Sugiarto; Jhon Cristmas Damanik; Ronael Jon Feriando Sihotang; Toman Sony Tambunan
JURNAL MULTIDISIPLIN ILMU AKADEMIK Vol. 2 No. 4 (2025): Agustus
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jmia.v2i4.5967

Abstract

The problem in this study is how the business law policy regulates guarantees in online transactions and how effective its implementation is in providing legal certainty for business actors. This study aims to analyze business law regulations that regulate guarantees in online transactions and examine the obstacles and solutions to their implementation in the digital era. The research method used is the normative legal method with a qualitative approach. Data collection techniques are carried out through literature studies, documentation of regulations, and analysis of relevant cases. Data analysis techniques are carried out descriptively analytically against applicable legal norms. The results of the study indicate that business law policies in Indonesia are not yet fully adaptive to the dynamics of online transactions, especially in terms of proof of guarantees, validity of digital documents, and settlement mechanisms.
Kebijakan hukum bisnis terhadap jaminan dan tantangan digitalisasi dalam transaksi bisnis secara online di era digital Bancin, Jusuf Sugiarto; Damanik, Jhon Cristmas; Sihotang, Ronael Jon Feriando; Tambunan, Toman Sony
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 4 No. 3 (2025): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ht.v4i3.5463

Abstract

Permasalahan dalam penelitian ini adalah bagaimana kebijakan hukum bisnis mengatur jaminan dalam transaksi online dan bagaimana efektivitas penerapannya dalam memberikan kepastian hukum bagi para pelaku usaha. Penelitian ini bertujuan untuk menganalisis regulasi hukum bisnis yang mengatur jaminan dalam transaksi online serta mengkaji kendala dan solusi penerapannya di era digital. Metode penelitian yang digunakan adalah metode yuridis normatif dengan pendekatan kualitatif. Teknik pengumpulan data dilakukan melalui studi kepustakaan, dokumentasi terhadap peraturan perundang-undangan, serta analisis terhadap kasus-kasus relevan. Teknik analisis data dilakukan secara deskriptif analitis terhadap norma hukum yang berlaku. Hasil penelitian menunjukkan bahwa kebijakan hukum bisnis di Indonesia belum sepenuhnya adaptif terhadap dinamika transaksi online, khususnya dalam hal pembuktian jaminan, validitas dokumen digital, dan mekanisme penyelesaian sengketa.
Akuntansi Manajemen sebagai Pilar Pengambilan Keputusan dan Daya Saing Bisnis di Tengah Tantangan Digitalisasi Bancin, Jusuf Sugiarto; Yohanes Waruwu; Rahel Oktavia Sinaga; Indah Putri Sari Pardosi
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 7 (2025): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i7.6098

Abstract

The rapid digital transformation has driven fundamental changes in management accounting practices, making it not only a tool for recording and controlling costs, but also a strategic foundation for decision-making and improving corporate competitiveness. This study aims to examine the role of management accounting in decision-making, cost efficiency, and improving organizational performance, both in the corporate sector and Micro, Small, and Medium Enterprises (MSMEs), by integrating findings from ten recent scientific articles. The method used is a literature study (library research) with a qualitative-descriptive approach. The results of the analysis show that management accounting contributes significantly to the effectiveness of decision-making, especially when combined with information technology and adaptive business strategies. Digitalization of accounting information systems has been shown to improve operational efficiency, data accuracy, and organizational responsiveness to market dynamics. However, the success of implementing modern management accounting is greatly influenced by human resource competency, technological infrastructure readiness, and contingency factors such as company size and external environment. This study emphasizes the importance of the role of management accounting in supporting business sustainability in the digital era and provides recommendations for organizations to integrate technology-based accounting systems, strengthen HR capacity, and formulate business strategies that are in line with managerial information needs. These findings are relevant for practitioners, academics, and policy makers in an effort to build an adaptive and data-based decision-making system amidst rapid changes in the business environment.
Co-Authors Damanik, Jhon Cristmas Indah Putri Sari Pardosi Jhon Cristmas Damanik Rahel Oktavia Sinaga Ronael Jon Feriando Sihotang Sihotang, Ronael Jon Feriando Tambunan, Toman Sony Toman Sony Tambunan Yohanes Waruwu