Conducting Business Activities Research Articles

Research on the Impact of Big Data and Enterprise Digitalization on the E-commerce Industry and Coping Strategies

Abstract: Big data, enterprise digitalization, and e-commerce all have one thing in common: they were born from the Internet. Since the onset of the 21st century, the global Internet industry has experienced rapid growth, with e-commerce emerging as a key player. Participants in e-commerce engage with both the global online marketplace and the physical market, utilizing modern communication networks and information technology to conduct business activities through e-commerce platforms or service platforms. E-commerce embodies characteristics such as market globalization, rapid transactions, virtualization, and cost-effectiveness, making it highly favored by enterprises. Presently, e-commerce relies heavily on robust databases, as well as the data collection, processing, and analysis capabilities of big data. This reliance compels traditional enterprises to undergo digital transformation. This study delves into the impact of big data and enterprise digitalization on the e-commerce industry, exploring the mechanisms underlying their influence on cross-border e-commerce. By examining these dynamics, the study aims to provide insights into the evolving landscape of e-commerce and the transformative potential of big data and digitalization in shaping its future trajectory.

Модель оцінки конкурентоспроможності транспортно-логістичної системи в умовах цифрової трансформації економіки

Introduction. In modern conditions of development of the world economy, the digital economy is one of the most relevant and important factors in ensuring economic growth. The digital transformation of the economy is a primary direction of innovative development of socio-economic systems, and therefore a tool for creating long-term competitive advantages of the transport and logistics system. The article examines the issue of economic problems associated with obtaining an integrated assessment of the level of competitiveness of the transport and logistics system. The purpose of the article is to analyze the impact of the digitalization of the economy on the competitiveness of the transport and logistics system and to create a model for obtaining an integrated evaluation of its competitiveness based on factors that reflect the specifics of the services provided by the system in the conditions of the digital transformation of the economy. Research methods. The digital transformation of the transport and logistics system is carried out based on the implementation of digitalization at all levels of business processes of economic structures: from the optimization of the logistics of physical flows and the optimization of data exchange to customer service. To assess the level of competitiveness of the transport and logistics system, it is proposed to calculate the competitiveness index by group of services in the process of transporting material flow. The model for calculating the integrated indicator of the competitiveness of the transport and logistics system is described, which is a three-stage multifactor model. Results. The economic evaluation of the digital transformation of the development of logistics services in railway transport allows for specifying the specifics of service services and clarifying the possibilities of using logistics methods of service response in carrying out cargo transportation. This makes it necessary to clarify the place and role of service support of cargo flow in the transport and logistics system and points to bottlenecks that must be overcome in the future to increase the level of competitiveness not only of the system but also of the country as a whole. Conclusions. The development of the digital transformation of the transport and logistics system consists of solving various socio-economic and technological tasks, which include the emergence of new products and new markets; reduction of costs for conducting business activities; and increasing productivity and efficiency of logistics and transport processes. As a result is increased competition in the transport and logistics system.

Regulation of Environmental Responsibility by Multinational Enterprises: From the Perspective of Host States

With the vigorous development of the global economy, the global ecology and environment are deteriorating. As one of the main economic activities in the world, transnational corporations greatly promote the economic development of the home country and the host country. However, at the same time, when transnational corporations conduct business activities overseas, due to various reasons, their activities in the host country have a great impact on the surrounding environment, and have caused actual environmental harm to the local environment. This paper uses the method of case analysis and comparative analysis to study. Therefore, this paper discusses the environmental regulation of multinational enterprises from the perspective of the host country. It examines how host countries implement local environmental standards and the impact of MNEs activities on the local environment. The analysis includes a discussion of the effectiveness of the current regulatory framework and its ability to hold multinational corporations accountable for environmental degradation. At the same time, taking the environmental impact as an example, the problems existing in the current legal regulatory framework are pointed out. Finally, the paper proposes strategies to strengthen the environmental responsibility and sustainability practices of MNE operating in host countries.

CIRCUMVENTION DALAM PERDAGANGAN INTERNASIONAL: IMPLIKASI TUDUHAN VIETNAM TERHADAP INDONESIA

Cross-border trade is something that can no longer be avoided in today's era of globalization. Countries conduct business activities in order to advance their economic activities. In these activities, many countries do things that harm business principles. One of them is the evasion action. This research aims to determine the regulation of circumvention measures in international trade. This article uses normative legal research methods based on the international economic legal framework. The research results show that circumvention measures constitute a form of evasion of anti-dumping import duties. These actions involve manipulation or changes in the way trade is conducted to avoid paying high import duties. In Indonesia, anti-dumping regulations do not specifically regulate circumvention issues.

Pelatihan Bagi UMKM Menuju UMKM Naik Kelas di Pantai Kuta Lombok Tengah

The community service to be carried out by our Team is located in the Labuapi District. The district consists of 4 villages including Kota Sari Village, Labuapi Village, Rawa Arum Village, and Gerem Village. Not a few people in Kuta Beach Central Lombok work as entrepreneurs, especially MSME entrepreneurs such as processed food, workshop operators, snack & catering businesses, and others. There are MSME business actors who are still pioneering business activities, but there are also business actors who have been doing business for a long time but their businesses have not been able to develop well. Based on surveys conducted in the field, it is shown that the high level of business activities carried out by business actors has not been accompanied by an understanding of the supporting factors in conducting business activities such as simple bookkeeping so business actors only focus on profits without paying attention to business supporting factors. Based on this illustration, MSME entrepreneurs need an understanding of simple bookkeeping to support business activities so that they can develop well in the future.

Determining the amounts of membership interests in the charter capital of a limited liability company as an appropriate way to protect the rights of the member through legal proceedings

In the modern context of corporate law, the study of the effectiveness of the protection of corporate rights of participants in limited liability companies (hereinafter – LLC) is an extremely relevant topic for research. Limited liability companies are the most common organisational and legal form among legal entities for conducting business activities in Ukraine, especially at the levels of small and medium- sized businesses. In this regard, the legislative regulation should be based on accessible and reliable mechanisms for protecting the rights and interests of participants, and quick and fair resolution of internal conflicts that may threaten the viability of the business. The processes of state registration of information about limited liability companies are defining components of the transparency of business activities of this type of legal entity. The article focuses on the importance of the unity of law enforcement practice and legal positions of commercial courts in consideration of corporate disputes, which is an important factor for the protection of property rights, stimulation of investments, and ensuring the stability of the corporate sector of the economy. The legal positions of the Supreme Court regarding the exhaustive list of ways to protect the rights of an LLC member have been explored. It is noted that to protect the rights of members of limited liability companies in cases where their corporate rights have been violated, it is important to consider the provisions of part 5 of article 17 of the Law of Ukraine “On State Registration of Legal Entities, Individual Entrepreneurs and Public Organisations”. An analysis of judicial decisions reveals controversial issues regarding the application of the provisions of this Law. Within this article, an assessment of the effectiveness of current mechanisms for protecting corporate rights is provided, opportunities for their improvement are identified, and recommendations for improving legislative regulation and judicial practice are developed. Special attention is paid to the analysis of ways to protect the rights and interests of participants in the context of state registration of changes to the charter capital and the amounts of membership interests, as well as the assessment of the proportionality and adequacy of the applied measures.

Financial assets in the system of financial legal relations

The article examines financial assets in the system of financial legal relations from the point of view of current legislation and regulatory acts of the European Union. The object of the study is a set of social relations regarding financial assets. The purpose of the article is to develop scientifically based conclusions about financial legal relations related to the use of financial assets in economic turnover. The work uses dialectical, logical, systematic, analysis and synthesis, formal- legal, comparative-legal and other methods of scientific knowledge. It has been established that the financial assets of an enterprise, institution, organization are a separate group of assets provided in cash or other, mostly intangible goods, containing monetary claims, which have a monetary value and are capable of bringing economic benefits to the state in the process of formation, distribution and use of cash funds (state and non-state) aimed at solving social problems. A financial asset is a cross-industry category. From a material point of view, a financial asset is characterized as a fund of funds of a business entity, from a financial and legal point of view, a financial asset is a source of budget revenues, which in the process of taxation connects the fund of funds of a business entity with public monetary funds. Financial assets for the purposes of tax and legal regulation can be presented as property and property rights. Financial assets include cash and non-cash funds, documentary and non­documentary securities, digital currency, equity instruments, digital financial assets (including hybrid rights), claims arising from various grounds, receivables. It is indicated that business entities conducting business activities are entitled to independently carry out financial activities, after paying taxes and mandatory payments, to dispose of the remaining profit. Understanding the legal nature and content of financial assets allows systematizing approaches regarding the place in the system of financial legal relations and the use of these resources in economic activity.

Financial Reporting, Criminal-Juridical Protection, And Corruption in Albania

Purpose: The purpose of this paper is role of financial reporting and the accounting profession in the identification of corruption what is foreseen in the Criminal Code of the Republic of Albania regarding the activity of businesses that violate financial reporting in accordance with accounting standards, how they stand against each other with the aim of a true and fair view of the activities of each entity. Methods: This paper comes as an empirical study of the regulatory framework in Albania in the field of financial reporting and criminal-juridical protection provided in under Criminal Code of the Republic of Albania, as two influential indicators in the wide discussed phenomenon of corruption in our country. The study employs a combination of qualitative and quantitative methodologies. Through empirical and statistical analysis, the actuality in Albania will be understood in the trinomial of financial reporting, criminal-juridical protection, and corruption. At the end, suggestions for the main actors will be presented for the role of financial reporting in the fight against corruption and organized crime, identifying it as a main tool. Results and Discussion: Corruption and organized crime are increasingly finding themselves in many dimensions in the world of globalization and information technology development. Through the "Action plan for fighting corruption and economic crime" (2022), IFAC has provided a framework for how to improve the role of the accounting profession in the fight against corruption, aiming for alignment with the UN SDGs. In this context, Albania has also undertaken its reforms in several areas, such as in the field of financial reporting, justice, etc., focusing on strengthening institutions, increasing public trust, and involving professionals with integrity and an elevated level of professionalism. Implications of the Research: Albania has been working for a long time now to align its legislation with that of the EU, in the framework of EU Integration. Among other areas, there have been a lot of developments toward the harmonization of the legal framework in the field of accounting and audit profession regulation. One of the crucial points in financial information publication is the process of preparation and auditing of financial statements. The legal framework altogether with the reporting standards should aim to encourage the publication of a true and fair view of financial information. It is recommended that the accounting professionals should show caution to prepare financial statements in accordance with national accounting standards, or international financial reporting standards evidencing the true and fair view of the entity's activity. Originality/Value: This paper presents the effect of financial reporting and criminal-juridical protection on the level of corruption in Albania. This goal is achieved by evidencing statistical data on economic entities operating in our country, describing an analysis of criminal-juridical protection provided for in the Criminal Code in force in the Republic of Albania, as well as based on a literature studied to understand how the financial reporting of entities is an important instrument for identifying corruption and what is foreseen in this criminal offense, as a means of preventing corruption and conducting business activity in accordance with legal acts.

Formation of a system for managing the economic security of business in the global information environment

In today's global information environment, business economic security is becoming an increasingly urgent problem. An important aspect is forming an effective economic security management system, allowing it to resist potential threats and minimize risks. The study aims to identify modern threats to the economic security of business and determine the principles of the formation of its management system in the global information environment. The components of the economic security management system of business (security objects, security subjects, goals and objectives, functions, principles, and management methods) are substantiated. The need to ensure the economic security of business is determined, which shows the importance of developing digital entrepreneurship as a critical element of economic growth, job creation, and the activation of innovation and investment processes. The formation of a digital business environment is based on digital opportunities thanks to using the potential of digital networks. A study of enterprises' use of information and communication technologies was conducted. It has been established that constant monitoring of external and internal threats to business activity will provide an opportunity to identify the causes, nature, and intensity of their action and predict the negative consequences of the impact on the level of economic security of business. At the same time, special attention should be paid to the analysis of the technological external environment, when the use of information systems, new technologies for the design and production of products, and modern electronic models of conducting business activities will contribute to favorable competitive positions of the business. Keywords: management of economic security, global information environment, business, management system.

Economic and legal aspects of consumer rights protection

The article is devoted to the study of the construction "protection of consumer rights as a component of the economic legal order". The sustainable development of our country can be solved in the context of ensuring the rights of consumers, since the development of the economy is not possible without the reliable functioning of the consumer market. Only a protected and confident consumer is able to create conditions for the sustainable development of the enterprise even in adverse conditions of large-scale military aggression. It is the consumer at the microeconomic level who decides on the direction of his money, thereby exerting a kind of economic influence on business entities. Therefore, the protection of consumer rights cannot be reduced only to the restoration of already violated rights, since this does not allow to prevent their repetition.
 It was concluded that the prevention of violations of consumer rights requires the state to implement a preventive approach to prevent and prevent such violations, which is possible within the limits of ensuring compliance with the economic legal order. For this, the state must ensure compliance with the requirements of legitimate economic activity, in particular, the rules on fair competition and prevent the abuse of a monopoly position and other types of distortion of competition, as well as manifestations of unfair competition in areas of economic activity related to the consumer sphere. These tasks can be solved only under the condition of the introduction of the appropriate state economic policy. In order to ensure the interests and rights of consumers, there should be a consolidated influence of state bodies, local self-government bodies, as well as self-regulatory organizations of business and consumers, which will ensure compliance with high standards of conducting business activities that take place in organizational and economic relations. Also, ensuring the observance of consumer rights should be carried out in the organic interconnection of economic-production and intra-economic rela­tions, as this allows for the creation of a system of compliance with the quality standards of goods, works and services sold to consumers.

Deconcentration of Infrastructure and Spatial Diversification of Entrepreneur-ship in Powiats in Poland in 2010-2020

Motivation: Green infrastructure, infrastructure and entrepreneurship serve to improve the quality of life, and social equality and reduce environmental risks and ecological shortages, or improve territorial cohesion. Entrepreneurship and infrastructure must be built based on the region's available potential. Aim: The article aims to analyze the spatial diversity of infrastructure and its impact on entrepreneurship in powiats in Poland in the year 201o-2020. Technique for Order Preferences by Similarity to an Ideal Solution (TOPSIS) was used to construct the synthetic measure. Empirical data were collected in the spatial coverage of power ties for the years 2010-2020. Results: There is spatial diversity of entrepreneurship, infrastructure and green infrastructure in powiats in Poland. The effects generated by infrastructure, and green infrastructure may have a positive impact on minimising the impact of external factors causing disruptions to regional systems. The synthetic entrepreneurship measure ranged from 0.11 to 0.46 in 2010, and from 0.23 to 0.72 in 2020. For the synthetic infrastructure measure, values ranged from 0. 14 to 0.45 in 2010 and 0.16 to 0.53 in 2020. The synthetic green infrastructure measure was 0.28-0.52 in 2010 and 0.32-0.60 in 2020, respectively. Infrastructure is very important for the processes taking place in the local economy. It constitutes an investment proposal and an offer of conditions necessary for conducting business activity.

Optimization Non-Tax State Revenue through Reutilizing State-Owned Property

Aims: This research was conducted to fill the gap in the results of previous findings regarding to the effects of product quality on reutilization decisions of the state-owned property in West Kalimantan. Reutilization of state-owned property will be one of the strategies to increase non-tax state revenue and the fiscal strength both in central and local government.
 Study Design: The research was conducted by building and testing a model that can explain the direct influences of the quality of state-owned property, organizational image, and customer value on the decision to reuse state-owned property, as well as the indirect influences of the quality of state-owned property and organizational image on the decision to reuse state-owned property by using customer value as a mediator variable.
 Place and Duration of Study: The research was conducted in the West Kalimantan region with 150 respondents. The criteria of the respondents are business owners that have been using state property to conduct business activities for at least one year. The data are collected internally at the Regional Office of the Directorate General of State Assets of West Kalimantan in 2014-2022. In addition, the external data are from partners who have reused state property.
 Methodology: The research used the quantitative approach. The sampling technique in this research is Purposive Sampling. This technique used criteria chosen by the researcher in selecting the sample. Hypothesis was tested using SEM, while the data analysis technique was done by using SMART PLS version 3 software and questionnaire processing results was done by using a 5-point Likert scale as a variable measurement scale.
 Results: The results of data analysis show that the quality of state-owned property has no impact on the decision to reuse state-owned property, but the image of the organization and customer value have an influence on the decision to reuse state-owned property. The quality of state property and organizational image are proven to have a significant direct effect on customer value. The results of the analysis regarding the role of customer value as a mediator show that customer value mediates the effect of the quality of state property and organizational image on the decision to reuse state property.
 Conclusion: The conclusion of this research is that the owner of state-owned property must conduct continuing improvement of its asset management performance that will increase the organization's image. Furthermore, proper maintenance of state-owned property according to the provisions will attract the public to use it. Government agencies that own state-owned property must also make innovations and improve service quality on an ongoing basis, increasing the useful value as well as improving the quality of the physical condition of state-owned property. Therefore, the highly satisfied customers are encouraged to use it again.

ОБЛІКОВО-АНАЛІТИЧНІ АСПЕКТИ ФІСКАЛЬНИХ МЕХАНІЗМІВ ЄВРОІНТЕГРАЦІЇ НАЦІОНАЛЬНИХ ЕКОНОМІК

The article examines the specifics and peculiarities of the functioning of various types of taxes in the European taxation system of the European Union and OECD countries and substantiates the practice of their application in Ukraine. It is well known that the economic development of the country directly depends on the formed tax policy in the state. Under the conditions of dynamic changes in economic relations and a competitive market environment, tax legislation also changes, which varies a lot in different countries, depending on their geographical location, organization and conditions of conducting business activities. Based on the generalizations of various scientific works and current practice, various ways of taxation in European countries have been researched and analyzed and their comparative advantages have been assessed, taking into account factors of competitiveness (maintaining low marginal tax rates, which will contribute to the inflow of investments into the country – economic growth – obtaining the maximum profits, and this will lead to the payment of appropriate taxes and the filling of the country's budget) and neutrality.The ranking of the system of indicators of the European tax policy of the countries of the European Union and OECD countries (such as Switzerland, Turkey, Norway, Great Britain, Iceland) is summarized and determined. To understand why each country has such positions in the European taxation system, each tax and its impact on the country's economy is analyzed.The need for further development and improvement of the taxation system in the context of the restructuring of the Ukrainian economy, when major transformations are taking place in the country in the socio-economic and political spheres, as well as the desire of our country to integrate into the European Community is substantiated.At the end of the article, conclusions are made about the need to use the experience of the European Union and OECD countries in tax administration, which will create prerequisites for the proper reform of the tax system in the realities of Ukraine. The state can introduce certain reductions in tax rates for certain groups of goods, following the example of EU countries. Such measures will stimulate Ukrainian enterprises to focus more attention on the quality and usefulness of the offered products.

Аналіз стану жіночого підприємництва в Україні в умовах війни

The article reveals the features of women's entrepreneurship and its role in Ukraine in modern conditions. It becomes especially relevant in wartime, because, despite the fact that men continue to be the leaders of entrepreneurial activity, women are forced to conduct business activities to support society, the economy of the state, because many men must defend our country and join the ranks of the Armed Forces. There is not much of a gender difference in entrepreneurship. There are certain specifics. Women prefer small businesses and separate, closer and more understandable types of activities, such as accounting and auditing, services, and trade. On the other hand, these activities themselves bring a good quick profit and are in demand in the market. Women entrepreneurs are a special social group of women, mainly from 25-50 years old, who have the social status of an entrepreneur, have value orientations, worldview, interests, needs and socio-psychological properties due to the transforming society. The features that distinguish a woman entrepreneur include the presence of individual labor activity, high responsibility in promoting her own business, industry specialization. The peculiarity of women's entrepreneurship is that this type of employment allows a woman to successfully combine professional activity and household duties, to control her time; successfully use their skills, abilities, knowledge, promotes self-development. In total, almost a million operating commercial companies are registered in Ukraine. Women own more than 18% of enterprises. 14% of companies are jointly owned by women and men. The most popular activity of women's entrepreneurship is audit and accounting – more than 40% of companies are owned by women, another 20% are jointly owned. Activities such as tourism, education, catering, and light industry are also popular. Among the main problems of women's entrepreneurship are: the consequences of the economic crisis, high competition, frequent and unpredictable changes in legislation, state regulation, tax system, possible interruptions in communication, the Internet, electricity, corruption.

The Efficacy of the Introduction of LLPs in Zambia: Lessons from Kenya and the United Kingdom

Design/methodology/approach –The study is a culmination of desk research in inter alia, statutes, case law, textbooks, journal articles, etc. Purpose-There are different forms of business associations that can be formed for the purpose of conducting business activities in Zambia and among them are partnerships which are regulated by the British Partnerships Act of 1890, an archaic and outdated law. The Partnerships Act of 1890 has several shortcomings which render it insufficient and ineffective in today’s business environment. The study discusses the current legal framework and shortcomings of partnerships in Zambia. Findings-For instance, individuals who would like to form a business association in which they can enjoy limitation of liability cannot establish a Limited Liability Partnership (LLP) in Zambia, instead, they would have to incorporate a company because Zambia lacks legislation for LLPs. Originality/value-This research paper highlights the benefits of LLPs, by drawing lessons from Kenya and the United Kingdom. In addition, the study recommends the creation of legislation and a regulatory framework to guide Limited Liability Partnerships in Zambia because none exists.

Training And Recognition of The Importance of Cybersecurity For Umkm In Entering The Digital Market

Borobudur district is a district located in Magelang district with 20 districts. Dusun Ngaran I is one of the dunes in Borobudur, with a number of UMKM perpetrators more than 15 UMKM. Asoy Warung UMKM is a UMKM in Dusun ngaran I that shakes in the field of processing of soy milk snakes. UMKM itself is a productive enterprise that is considered by individuals or enterprises that have met the criteria as a micro enterprise. The Covid-19 pandemic encourages UMKM to conduct business activities through digital platforms. So UMKM becomes a potential target for cyber security attacks. Lack of education and introduction to cyber security, many UMKM perpetrators are not aware of the threat of cyberattacks.The urgency of this activity is that the attacks targeting UMKM indirectly are the effect of the Covid-19 pandemic that requires to shift the process of transactions mainly sales and sales and promotions using digital media and the Internet. The education and training provided is to recognize digital assets, security defence updates, password management, threats of phishing and malware attacks as well as backup and data recovery. The objective of this activity is to provide training training and recognition of the importance of cyber capabilities for UMKM in entering the digital market. The methods carried out are training and support to know the digital asset and the application of the basics of cybersecurity in preventing cyber attacks.

Legal and tax implications of agrophotovoltaics as regards property tax

This article is an attempt to respond to the question if the current regulations of the Local Taxes and Fees Act are sufficient to determine the tax consequences of the agrophotovoltaic activity. At the beginning of the article, the concept of agrophotovoltaics and its benefits in relation to both the conditions of conducting business activity and electricity generation are presented. The later part of the article treats the legal and tax consequences of the agrophotovoltaic business, which depend on the taxpayer's attitude to obtaining profits from the agrophotovoltaic business in relation to the simultaneously conducted agricultural business. For the section of the article on the agrophotovoltaic business itself, an analysis of English-language academic articles that describe the experience of this type of business was used. A critical analysis of the existing jurisprudence of the administrative courts was used to present the legal and tax implications.

Legal Aspects of the Functioning of a Limited Liability Company as a Social Enterprise in Polish Law

The legal form of a limited liability company is the most popular among all commercial companies in Poland. The vast majority of these companies conduct business activities for profit. However, there are a number of companies that are preoccupied with non-economic activities, pursue pro-social goals, and define themselves as non-profit companies or social enterprises.
 The article presents a historical outline and legal basis for the conducting of non-profit activities by limited liability companies in Poland. The subject of the research will be the legal conditions for the obtaining of the status of a social economy entity by a limited liability company and the conditions for the obtaining of the status of a social enterprise, in connection with the entry into force of the Act of August 5, 2022 on the social economy. The possibility of conducting business activity by these entities will also be analysed.

Analysis of Limited Liability Company Supervision in Indonesia

This article discusses the supervision of Limited Liability Companies (PT) in Indonesia. PT is a legal entity established through an agreement and conducts business activities with divided capital in the form of shares. The article explains that supervision is carried out to ensure that PT operates in accordance with applicable laws and regulations. PT has characteristics such as separation between the company and its owners, the ability to sue and be sued on behalf of the company, and the right of shareholders to file lawsuits related to ultra vires acts. The article also explains that the requirements for establishing PT in Indonesia have undergone changes, where now PT can be established by one person and can also be operated by one person. The establishment of PT involves providing information such as the company's name, registered address, duration of establishment, purpose and objectives, business activities, capital, shareholders, and founder's data. PT must obtain legal status from the Ministry of Law and Human Rights to be recognized as a legal entity. Failure to obtain approval from the Ministry will result in PT being treated as a partnership or non-legal entity. The Ministry of Law and Human Rights has the authority to revoke the license of PT. Financial and tax supervision of PT is the responsibility of the Ministry of Finance. If the license of PT needs to be revoked, it must go through the Ministry of Law and Human Rights

Expert Review on Augmented Reality Mobile Application for Promoting Asnaf Care

People's daily lives are mostly dominated by mobile devices particularly in conducting business activities. Mobile devices are the first genuinely pervasive interaction device, that is now being used for a wide range of services and applications. This includes the promotion of donation activities through the Augmented Reality (AR) mobile application. This study found that one of the organizations that require the use of AR mobile applications to promote their donation activities is Asnaf Care. Currently, all donation activities have been carried out through the Asnaf Care website which still fails to influence and encourage the community to contribute and take part in the donation activities. Therefore, to promote the Asnaf Care fund and increase donations, this research was conducted to develop an AR mobile application. The AR mobile application was evaluated through an expert review method, and changes were made to the overall design, content, and function based on the feedback received. The goal of this study was to successfully promote the Asnaf Care services to users and increase the amount of money raised for impacted individuals.