Ekonomi Digital

Artikel ini bertujuan mengelaborasi pengembangan Usaha Mikro Kecil dan Menengah (UMKM) di masa pandemi Covid-19. Pandemi Covid-19 telah membuat mayoritas sektor ekonomi terutama UMKM menjadi stagnan. Eksesnya mayoritas pelaku UMKM tidak bisa berkembang dan banyak yang berakhir pada kebangkrutan. Hal inilah yang membuat, pelaku usaha UMKM mengubah strategi penjualan melalui skema digitalisasi. Skema digitalisasi yakni dengan memanfaatkan market place (perantara) dan menggunakan media sosial sebagai teknik pemasaran. Selain itu pelaku UMKM digital harus dapat bersinergi dengan warganet dalam pemasaran produk dan jasa. Dengan demikian skema pengembangan UMKM digital dapat menjadi salah satu alternatif menyelamatkan pelaku usaha di tengah pandemi Covid-19. Artikel ini menggunakan metode studi kepustakaan dengan mengelaborasi berbagai literatur akan pengembangan UMKM digital. Artikel ini berpendapat bahwa pengembangan UMKM digital telah menjadi alternatif penyelamatan sekaligus pengembangan kewirausahaan digital di Indonesia pada masa pandemi Covid19.

ABSTRAK Artikel ini bertujuan mengelaborasi dampak pandemi virus Corona 19 (Covid-19) terhadap perekonomian dunia. Dikarenakan pandemi Covid 19 telah mempengaruhi stabilitas perekonomian dunia menjadi stagnan dan negatif. International Moneter Fund menyatakan bahwa pandemi Covid 19 telah menyebabkan terjadinya resesi dunia yang ditandai dengan peningkatan angka pengangguran dan kemiskinan setiap negara di dunia. Sedangkan pemulihan ekonomi dengan memperkuat stimulus ekonomi melalui strategi lokal menjadi salah satu alternatif mengembalikan pelembagaan ekonomi di setiap negara. Penelitian ini menggunakan pendekatan studi kepustakaan dengan merujuk berbagai literatur sebagai data pendukung. Artikel ini berpendapat bahwa dampak pandemi Covid-19 telah memberikan banyak dampak negatif bagi perekonomian dunia yang menyebabkan terjadinya resesi ekonomi dunia. Artikel ini juga berpendapat bahwa setiap negara wajib memperkuat stimulus ekonomi untuk menjaga stabilitas ekonomi bangsa.

This article aims to elaborate on the role of forensic accounting as a strategy to eradicate the criminal practice bribery in Indonesia. Forensic accounting can be used as a step to strengthen evidence by trying to collect various pieces of evidence through investigations into bribery corrupt practices. Forensic accounting is a scheme developed as a preventive, detective and persuasive strategy through the application of investigative audit procedures that are litigation for decision making in court. Thus, forensic accounting can be used as a strategy in an effort to eradicate the criminal practice of bribery corruption. This article uses the literature study method by elaborating various findings on the role of forensic accounting through a variety of literature both journals and newsletters. This article argues that the role of forensic accounting has made a positive contribution as a strategy in efforts to eradicate bribery corruption in Indonesia.

Sharia mutual fund can be used as an investment alternative for investors, especially for small investors or retailers. The excess of sharia mutual funds that can be reached by all groups shall be a means to promote financial inclusion in Indonesia. Based on data released by the Bank of Indonesia (BI), in 2018, financial inclusion or access to financial institutions of the Indonesian citizens is only 49% (forty-nine percent). Therefore, we need a concrete strategy to promote financial inclusion in Indonesia in which one of the strategies that can be applied is by optimizing sharia mutual funds as an investment means. This study aims to find out the regulation and legal protection of investors in implementing sharia mutual fund investments in the marketplace. The method used was a normative juridical emphasizing on legal research literatures or secondary data. The results showed that sharia mutual funds can be one of the means in promoting financial inclusion program as it can be reached by all groups, especially small investors or retailers. The optimization of sharia mutual funds can be done by utilizing advanced technology in which one of them is the implementation of sharia mutual fund investments through the marketplace. Sharia mutual fund investment in the marketplace has the potential to develop as it can be done easily, quickly, and cheaply. However, the implementation of sharia mutual fund investments in the marketplace still requires strengthening regulations to provide legal certainty and legal protection for its users.

Digital assets in the broadest sense can be interpreted to cover all electronic assets including social media accounts. Nowadays, besides being used to interaction, social media accounts can also be utilized to gain income or material benefits. In addition, social media accounts are generally handled by influencers with abundant followers. One of the social media used by influencers on the internet is YouTube. The social media actors on YouTube are referred to as YouTubers or content creators. This research is a normative juridical legal research with the descriptive method of analysis. The result of the study shows that YouTube accounts as digital assets in practice can be used as assets in business activities. This is proven by the existence of a YouTuber or content creator who sells his account for charity or commercial purposes. In the future, YouTube accounts can potentially be a digital asset that can be used as a collateral object due to its economic value. Nevertheless, base...

Tingginya minat masyarakat dalam berbelanja di electronic commerce (e-commerce) membuat marketplace menyediakan berbagai metode pembayaran salah satunya yaitu metode pembayaran melalui transfer bank. Metode transfer bank tersebut, dalam pelaksanaannya membutuhkan kode unik guna mengefisienkan sistem pembayaran. Kode unik ada yang ditambahkan dari nominal yang seharusnya dibayar ada juga yang dikurangi dari nominal yang harus dibayar pembeli. Dalam hal penambahan dana terkait kode unik ada beberapa e-commerce yang mengembalikan dananya ke dalam akun pengguna, akan tetapi masih banyak e-commerce yang tidak mengembalikan dana kode unik tersebut dikarenakan tidak memiliki sistem electronic money (e-money) di aplikasinya. Penelitian ini bersifat deskriptif analitis dengan menggunakan pendekatan yuridis normatif. Hasil penelitian menunjukan bahwa terdapat ketidakpastian hukum terkait penggunaan kode unik dalam pembayaran sistem e-commerce. Hal tersebut dikarenakan kode unik muncul setelah dilakukannya transaksi atau setelah dibuatnya perjanjian jual beli. Selain itu, tidak semua e-commerce memiliki sistem e-money, sehingga pada saat adanya penambahan maupun pengurangan nominal pembayaran yang seharusnya dibayar, dapat merugikan dan menimbulkan ketidakpastian hukum bagi pembeli maupun penjual, dikarenakan tidak adanya mekanisme yang jelas guna mengembalikan dana yang telah ditransferkan dalam bentuk kode unik.

Digital assets in the broadest sense can be interpreted to cover all
electronic assets including social media accounts. Nowadays, besides
being used to interaction, social media accounts can also be utilized to
gain income or material benefits. In addition, social media accounts
are generally handled by influencers with abundant followers. One of
the social media used by influencers on the internet is YouTube. The
social media actors on YouTube are referred to as YouTubers or
content creators. This research is a normative juridical legal research
with the descriptive method of analysis. The result of the study shows
that YouTube accounts as digital assets in practice can be used as
assets in business activities. This is proven by the existence of a
YouTuber or content creator who sells his account for charity or
commercial purposes. In the future, YouTube accounts can potentially
be a digital asset that can be used as a collateral object due to its
economic value. Nevertheless, based on the property of law in
Indonesia, YouTube social media accounts as a digital asset cannot be
qualified as an asset yet, therefore a redefinition, a reconceptualization
and a reform of the property of law are considered necessary.