Objective: This research was conducted to measure how the adoption of accounting information systems affects startups. The researchers used perceived usefulness, perceved ease of use and added percected strategic value factors to the technology acceptance model, whether these factors could predict related intentions to adopt technology in the context of the startup company. Method: The approach used in this research uses a quantitative approach, while for the analysis of research data, researchers use SEM-PLS. The survey respondent was a company with a sample size of 109. The data is collected using random probability sampling. Perceived usefulness, perceived ease of use and perceved strategic value have a significant positive impact on the adoption of accounting information systems. Result: Bekasi, Indonesia. This can negatively affect the generalization of results. Furthermore, the study focuses entirely on the user perspective of the company, while the researchers have not yet looked at this issue from the service provider’s perspective. Therefore, future research should look at such challenges from a service provider’s perspective. As well, the researchers also believe that many other important factors are related to the company’s behavior in determining the use of technology as a strategic step. Conclusion: This study can provide contributions related to the determining factors for the company in planning to adopt technology. Therefore, the study has successfully formulated important aspects of perceived strategic value as a factor proposed in the technology acceptance model. It also helps provide practical guidance for companies in considering and predicting whether to adopt a technology.

Objective: The development of digital business in Indonesia has increased significantly. It is estimated to be more than US$ 77 billion by 2022, an increase of 22% from the previous year. The contribution of 64.2 million MSMEs to Indonesia's GDP was recorded at > 60 per cent. However, the development of information technology and the considerable potential of the digital economy are also accompanied by several negative impacts, including threats to citizens' privacy rights and personal data. However, not an absolute human right, protecting privacy remains crucial in this digital economy era. Method: The study used a seven-step approach. The first is the collection of data from primary and secondary legal materials; the second step is to filter this data based on policies related to data privacy, especially for consumers who conduct digital transactions in the jurisdiction of Indonesia. These policies are then sorted according to the criteria that have been filtered. The on-site policy is then compared to the benchmark policy. This comparison will show the gap between effective regulation and Indonesian legislation on digital business and MSME consumer data privacy. This gap is verified by Indonesian law and legal experts to eliminate false positives. Finally, a proposed set of guidelines was designed based on expert-verified benchmarks and gap policies Result: This is where legal protection is essential for consumers who transact with digital businesses. So that it can protect legal subjects through applicable laws and regulations and forced implementation with a sanction, legal protection Conclusion: Legal protection for consumers, especially consumers who make digital transactions, has been regulated in the Consumer Protection Law. However, this law generally only regulates conventional consumer transactions manually, whereas in trading, there is a meeting between traders and buyers.

Integrity and trust are fundamental in the legal profession, yet diploma forgery threatens these values, leading to ethical violations and diminished public trust. This study examines the legal implications of diploma forgery in Case No. 20/Pid.B/2024/PN Tmg, where an individual used a fraudulent diploma to practice law. Using a normative legal approach, the study analyzes court decisions, legal doctrines, and statutory regulations, including Article 263 of the Indonesian Penal Code and Article 69 of Law No. 20 of 2003. Findings reveal weaknesses in verification systems, allowing unqualified individuals to enter the legal profession. To prevent such fraud, the study proposes blockchain-based diploma verification, offering tamper-proof credentialing and real-time authentication. Stricter regulations, enhanced verification, and ethical awareness campaigns are crucial to safeguarding legal integrity. Adopting blockchain verification can restore public trust, ensure professional accountability, and uphold the credibility of legal institutions.

The existence of Covid-19 in Indonesia has now had its status changed from pandemic to endemic. However, its existence still poses a serious threat to the general health of Indonesian citizens. Since 2019, the government still pays close attention to the existence of Covid-19, by implementing various policies to ensure health protection for the citizens as a Constitutional mandate. In the light of that, this research discusses how the concept of protecting the right to health is understood in the Constitution and whether the vaccination policy is in line with the Constitution. This research uses normative methods. This research concludes that, first, the concept of protecting the right to health in the Constitutional takes the form of understanding with a social-solidarity dimension which is based on the protection of human rights as part of human dignity in achieving public benefits. Second, the vaccination policy implemented by the government is in line with Constitutional values considering it includes protection of the right to health.Keywords: Constitution; Covid-19; Policy; Vaccination. AbstrakKeberadaan Covid-19 di Indonesia saat ini telah mengalami perubahan status dari pandemi menjadi endemi, akan tetapi keberadaannya masih memberikan ancaman yang serius bagi kesehatan warga negara Indonesia. Sejak Tahun 2019 hingga saat ini pemerintah masih memberikan perhatian terhadap keberadaan Covid-19, dengan melakukan berbagai kebijakan guna memastikan perlindungan Kesehatan bagi warga negara sebagai amanat konstitusi. Sehingga penelitian ini membahas bagaimanakah konsep perlindungan hak Kesehatan dalam paham konstitusi dan apakah kebijakan vaksinasi telah selaras dengan konstitusi. Penelitian ini menggunakan metode penelitian normatif. Penelitian ini berkesimpulan, yakni, pertama, konsep perlindungan hak Kesehatan dalam paham konstitusi bermatra sosial-solidaritas yang bertumpuh pada perlindungan hak asasi manusia sebagai bagian dari harkat kemanusiaan dalam mengapai kemaslahatan. Kedua: kebijakan vaksinasi yang dilakukan oleh pemerintah telah selaras dengan nilai–nilai konstitusi karena memuat perlindungan terhadap hak kesehatan.Kata Kunci: Covid-19; Kebijakan; Konstitusi; Vaksinasi

This study aims to find the main problems, especially in the field of financing for the creative industry sector, to find alternative of financing models, and finally to try to analyze the characteristics of financing for the creative industry sector. The research method used is quantitative with explorative studies and uses simple linear regression analysis. Based on the results of the calculations of the two variables, it can be concluded that indeed the characteristics of the creative industry have no significant effect on the characteristics of banking business loans in general. Thus, it can be concluded that indeed the characteristics of the creative industry require alternative financing models that are different from the general financing pattern of banking, which is more in line with the characteristic needs of the creative industry itself which among them generally do not have large assets for financing guarantees, more involving creativity, and have a high level of business competition. Penelitian ini bertujuan untuk mencari permasalahan utama khususnya bidang pembiayaan untuk sektor industri kreatif, lalu mencari alternatif model pembiayaannya, dan terakhir untuk mencoba menganalisis karakteristik pembiayaan untuk sektor industri kreatif. Metode penelitian yang digunakan adalah kuantitatif dengan studi eksploratif serta menggunakan analisis statistik regresi linier sederhana. Berdasarkan hasil kalkulasi, dapat disimpulkan bahwa memang karakteristik industri kreatif tidak ada pengaruh yang signifikan terhadap karakteristik kredit usaha perbankan secara umum. Dengan demikian, dapat disimpulkan bahwa karakteristik industri kreatif ini memerlukan alternatif model pembiayaan yang berbeda dengan pola pembiayaan dari perbankan secara umum. Karakteristik industri kreatif itu sendiri diantaranya adalah umumnya tidak punya aset besar untuk jaminan pembiayaan, lebih banyak melibatkan unsur kreativitas, serta tingkat persaingan usaha yang tinggi.

Penelitian ini bertujuan memetakan secara sistematis literatur ilmiah mengenai praktik Environmental, Social, and Governance (ESG) pada Badan Usaha Milik Negara (BUMN) di sektor agribisnis dan perkebunan di Indonesia. Menggunakan metode Systematic Mapping Study (SMS), penelitian ini menelaah tren publikasi, fokus tematik, pendekatan metodologis, serta kesenjangan penelitian dari 2015 hingga 2025 melalui basis data Google Scholar. Hasil seleksi menghasilkan enam artikel relevan yang dianalisis mendalam untuk mengidentifikasi distribusi fokus ESG, metode yang digunakan, dan konteks sektoral. Temuan menunjukkan bahwa sebagian besar studi mengadopsi pendekatan kuantitatif dengan penekanan pada keterkaitan pengungkapan ESG dan kinerja keuangan perusahaan, sedangkan eksplorasi dimensi sosial dan tata kelola masih terbatas. Selain itu, keterlibatan metodologi kualitatif dan studi longitudinal belum berkembang, sehingga membatasi pemahaman mendalam atas dinamika implementasi ESG di BUMN. Penelitian ini juga menyoroti lemahnya pendekatan lintas negara yang dapat memberikan perspektif komparatif lebih luas. Dengan demikian, hasil pemetaan ini diharapkan dapat menjadi dasar bagi pengembangan riset lanjutan yang lebih komprehensif, memperkuat kerangka teoritis, serta mendukung pembuat kebijakan dan pimpinan BUMN dalam mengoptimalkan praktik ESG guna meningkatkan daya saing dan keberlanjutan perusahaan di sektor agribisnis dan perkebunan.