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Normative Conflict in The Regulation of Electronic Evidence Between the Criminal Procedure Code and The Electronic Information and Transactions Law Doni Sekedang
International Journal of Law, Crime and Justice Vol. 3 No. 3 (2026): September: International Journal of Law, Crime and Justice
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijlcj.v3i3.1036

Abstract

The rapid advancement of information and communication technology has fundamentally altered evidentiary practices within Indonesia's criminal justice system, particularly concerning the legal standing of electronic evidence, which is inherently susceptible to alteration and difficult to trace. As the lex generalis, the Indonesian Criminal Procedure Code (KUHAP) continues to adhere to a closed evidentiary system under Article 184 paragraph (1), which does not explicitly recognize electronic evidence as a distinct category, whereas the Electronic Information and Transactions Law (UU ITE) affirms it as a valid extension of admissible evidence. This study employs a normative juridical method, utilizing statutory and conceptual approaches, alongside a descriptive-prescriptive analytical technique grounded in grammatical, systematic, and teleological interpretation of primary and secondary legal materials. The findings reveal a paradigmatic conflict between the restrictive framework of KUHAP and the progressive orientation of UU ITE, resulting in ambiguity regarding whether digital evidence constitutes an independent category or merely falls under documentary or circumstantial evidence. This uncertainty is further compounded by law enforcement officials' limited understanding of chain of custody principles and digital forensic procedures, contributing to inconsistent judicial rulings across courts. The study concludes that comprehensive regulatory harmonization is essential, extending beyond partial amendments, and recommends leveraging Law Number 20 of 2025 as a foundation for strengthening the normative recognition of electronic evidence as an independent evidentiary category to achieve stronger legal certainty.
Development Of A Web-Based Student Graduation Information System For Vocational High Schools Using The Waterfall Method Muhammad Hari Hasibuan; Annas Prasetio; Riwanul Nasron; Arwin Putra; Ahmad Afif
Journal of Computer Science and Technology (JOCSTEC) Vol 4 No 3 (2026): JOCSTEC - September
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/jocstec.v4i3.770

Abstract

Advances in information technology have driven digital transformation across many sectors, including education. One administrative service that is still largely handled conventionally is the announcement of student graduation results and the distribution of Graduation Certificates (Surat Keterangan Lulus/SKL), which makes the delivery of information relatively inefficient. This study aims to build a web-based Student Graduation Information System for vocational high schools (SMK) that simplifies graduation-data management for school administrators and gives students online access to their graduation information. The system was built using the Waterfall method, covering requirements analysis, design, implementation, testing, and maintenance, and was implemented with the Laravel framework, the PHP programming language, a MySQL database, and a Bootstrap interface. It serves two types of users: administrators, who manage graduation data, and students, who can check their graduation status without logging in by entering their National Student Identification Number (NISN). Students who pass can download their SKL directly in PDF format. The system was evaluated through Black Box Testing and the System Usability Scale (SUS). Testing showed that every system function operated as intended, while the usability evaluation returned an average SUS score of 84.5, placing it in the Excellent (Grade A) category. Overall, the system improves the efficiency of school administration, speeds up the delivery of graduation information, and supports the broader digitalization of educational services.
The Influence of Accounting Information and Online ZIS System Transformation on Muzakki's Interest in Paying Zakat Inayah Auliannisa Jamaluddin; Sugiyarti Fatma Laela
Jurnal Ragam Pengabdian Vol. 3 No. 3 (2026): September-Desember In Progress
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/1g4dfc39

Abstract

This study examines the influence of accounting information and the transformation of the online Zakat, Infak, and Sedekah (ZIS) system on muzakki's interest in paying zakat. This quantitative research employs a Structural Equation Modeling (SEM) approach, utilizing primary data collected through questionnaires distributed via WhatsApp, Instagram, and Facebook. The findings reveal that both accounting information and the online ZIS system significantly affect muzakki's interest in paying zakat. Transparency in accounting information enhances muzakki trust, while the convenience offered by the online ZIS system significantly encourages muzakki participation. These results underscore the importance of financial report accountability and the optimization of digital technology to promote zakat engagement. Furthermore, this study encourages Zakat Management Organizations to become more transparent and technologically adaptive to build public trust. The novelty of this research lies in utilizing the Statement of Financial Accounting Standards (PSAK) 109 as the foundation for developing accounting information indicators, which has not been extensively employed in previous studies. This research is expected to contribute to the development of zakat literature and serve as a reference for zakat managers in improving transparency and digital-based services.
APPLICATION OF ACCOUNTING INFORMATION SYSTEM IN THE PROVISION OF BATARA PAYROLL LIGHT CREDIT (KRING) AT PT BANK TABUNGAN NEGARA (PERSERO) TBK JAMBI BRANCH OFFICE Putri, Dian Permana; Brilliant, Aulia Beatrice
Jambi Accounting Review (JAR) Vol 7 No 1 (2026): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ex8bjf29

Abstract

This study discusses the Application of the Accounting Information System in the Provision of Batara Payroll Light Credit (KRING) at PT Bank Tabungan Negara (Persero) Tbk Jambi Branch Office. The purpose of this study is to find out the procedure for granting Batara Payroll Light Credit (KRING) through SIA, the suitability of the implementation of SIA with the Principles of Prudence, Principle 5C, and Information Quality, as well as to find out the obstacles faced and efforts to overcome them. The results of the study show that the process of giving KRING Batara Payroll has been carried out according to the procedure through nine stages supported by the BTN Smart system. The implementation of SIA is in accordance with the Prudential Principle, Principle 5C, and Information Quality Principle so that the credit granting process can take place faster, more precisely, and more accurately. The obstacles found are customer RPCs that do not meet bank requirements, credit history that is not smooth at SLIK OJK, and incomplete required documents due to requests for additional documents related to RPC. Handling efforts are carried out through credit ceiling adjustments, combined income analysis, debt cleansing, SKL requests, and communicating to customers.
Building Village Fund Accountability through Strengthening Human Resource Competence and Accounting Information Systems: The Strategic Role of Training Quality Dios Nugraha Putra; Afrizal Afrizal; Sri Rahayu; Tona Aurora Lubis
Greenation International Journal of Economics and Accounting Vol. 4 No. 4 (2026): Greenation International Journal of Economics and Accounting (September - Octob
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i4.1206

Abstract

Village Fund accountability is a crucial aspect of achieving transparent and responsible village government governance. Although various efforts have been made through training and the digitalization of village financial management, previous studies still show mixed findings regarding the factors influencing Village Fund accountability. This study aims to analyze the effect of training quality on Village Fund accountability through village apparatus competence and accounting information systems. The research employs a quantitative approach using a survey method involving 1,008 village apparatuses across three districts in Jambi Province. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results show that training quality has a positive effect on village apparatus competence and Village Fund accountability. Apparatus competence also proves to have a positive effect on accounting information systems and Village Fund accountability. However, accounting information systems do not have a significant effect on Village Fund accountability and thus are unable to mediate the relationship between competence and accountability. These findings indicate that improving Village Fund accountability is more determined by strengthening apparatus competence than by utilizing accounting information systems. The novelty of this research lies in the empirical evidence that apparatus competence serves as the primary mechanism bridging the effect of training quality on Village Fund accountability, while accounting information systems have not yet been able to fulfill this mediating role.
Providing KB Educational Information Communication (KIE) using leaflet media in decision-making on IUD contraception devices Meika Jaya Rochkmana; Rohayati; Mariza Mustika Dewi
Journal of Biomedical Sciences and Health Vol. 1 No. 1 (2024)
Publisher : Universitas Karya Husada Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34310/jbsh.v1.i1.30

Abstract

Background: State policy on population growth carries broad implications for health development, with the Family Planning (KB) program as one of its principal instruments. Long-Acting Reversible Contraception (LARC) uptake, IUD especially, still lags behind short-acting hormonal methods in Indonesia, partly because couples of reproductive age (PUS) receive incomplete information when deciding (Gayatri, 2020; Mahendra et al., 2019). Objective: To examine whether adding leaflet media to routine Information-Education-Communication (KIE) counseling strengthens PUS decision-making certainty about IUD contraception, compared with KIE from health workers alone. Methods: A quasi-experimental, posttest-only, non-equivalent control group design was conducted in the working area of Puskesmas Gunungpati, Semarang. Fifty respondents (25 receiving KIE plus leaflet, 25 receiving KIE alone) were drawn from the reproductive-age population (15–40 years) through proportional cluster random sampling. Because the decision-certainty score is ordinal, group differences were tested with the Mann-Whitney U test. Results: The KIE-plus-leaflet group scored higher (median 5.00; mean 4.16) than the KIE-only group (median 4.00; mean 3.28), U=158.500, Z=-3.134, p=.002. The proportion who ultimately chose IUD did not differ significantly between groups (23/25 versus 22/25; Fisher's exact test, p=1.000). Conclusion: Leaflet media, added to standard KIE counseling, strengthens decision-making certainty around IUD contraception among PUS, even without a shift in how many ultimately accept the method. Health workers are encouraged to keep leaflets in routine family-planning counseling, given the gain shows up in decision quality rather than acceptance rates.

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