Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal Berajah Journal International Journal of Business and Quality Research
Gatot Subroto
Universitas Islam Syekh-Yusuf Tangerang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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TANTANGAN DAN STRATEGI KOPERASI DALAM MENGHADAPI ERA DIGITAL PERSPEKTIF TATA KELOLA DAN AKUNTANSI FORENSIK Faizul Idris; Siti Humulhaer; Gatot Subroto; Andriyani Susilawati; Ashuri
Berajah Journal Vol. 6 No. 1 (2026): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v6i1.149

Abstract

This study aims to analyze the challenges and strategies of cooperatives in facing the digital era from the perspectives of governance and forensic accounting. The method used is a Systematic Literature Review (SLR) by examining various scientific sources, including journals, books, and official reports relevant to the research topic. The data were analyzed systematically to identify patterns, empirical findings, and research gaps related to digital transformation, good cooperative governance, internal control systems, and the application of forensic accounting in cooperatives. The findings indicate that the success of cooperative digital transformation is strongly influenced by the implementation of good governance principles, the strengthening of technology-based internal control systems, and the integration of forensic accounting approaches within supervisory mechanisms. The application of investigative auditing, digital data analysis, and continuous auditing systems has proven effective in enhancing the prevention and detection of fraud. The integration of sound governance practices, digital technology, and forensic accounting creates a model of digital cooperative management that is transparent, accountable, and sustainable. This study is expected to serve as a reference for cooperative managers and policymakers in formulating strategies for cooperative development in the digital era.
Legal Review of Consumer Protection of Electronic Transactions in Business Law Andriyani Susilawati; Pandri Zulfikar; Gatot Subroto; Supriadi; M. Ali Akbar; Anharyanto
International Journal of Business and Quality Research Vol. 4 No. 02 (2026): April-June, International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i02.3499

Abstract

The rapid expansion of electronic transactions in Indonesia has fundamentally transformed digital commerce, yet existing consumer protection frameworks remain inadequately equipped to address emerging online risks. This study critically examines the adequacy of Indonesia’s regulatory architecture governing consumer rights in e-commerce, focusing on systemic gaps between traditional legislation and contemporary digital market dynamics. Employing a hybrid juridical-comparative methodology, the research integrates doctrinal analysis of primary legal instruments, comparative benchmarking against EU and US standards, and empirical case review of recent judicial and regulatory decisions. Findings reveal that while foundational regulations such as the Consumer Protection Law (UUPK), Electronic Information and Transactions Law, and Government Regulation No. 80/2019 establish baseline protections, they suffer from critical structural deficiencies. Key impediments include ambiguous platform intermediary liability, fragmented oversight across multiple governmental agencies, the absence of a dedicated Online Dispute Resolution (ODR) mechanism, and administrative sanctions that lack meaningful deterrent effect. Consequently, consumers remain vulnerable to data exploitation, fraudulent practices, and prolonged dispute resolution timelines. To bridge these regulatory gaps, this study recommends the enactment of a specialized digital commerce statute that explicitly defines platform responsibilities, extends withdrawal rights, and mandates algorithmic transparency. Furthermore, the establishment of a cross-institutional coordinating authority and a nationally integrated ODR platform is essential to streamline enforcement and align Indonesia’s consumer protection regime with international best practices. These reforms are crucial for fostering a secure, transparent, and sustainable digital economy.
Co-Authors Andriyani Susilawati Anharyanto Ashuri Faizul Idris M. Ali Akbar Pandri Zulfikar Siti Humulhaer Supriadi