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Stock reports on purchases and sales of a period. useful for helping employees to assess the amount of inequality in the flow of purchases, monitor stock / inventory of goods, and provide reports both purchase reports, sales reports, stock condition reports, and profit / profit reports to management to determine further business policies The process of recording transactions in a conventional or paper-based manner is identical with several weaknesses, namely easily damaged, difficult / long when looking for stored data, difficult / long when it comes to generating reports. These weaknesses can be corrected by implementing computer-based monitoring applications. If the monitoring application is planned/made properly, the computer-based information system is relatively safer. The model to be developed refers to the Research and Development (R&D) model from Borg and Gall and the tools used and the tools used to design the system are use case diagrams, sequence diagrams, activity diagrams, and class diagrams. while the implementation of making stock/inventory monitoring applications is done with PHP web-based programming and databases using MySQL. This application can help and get more accurate information about the stock data of goods that have run out.

Pandemi covid-19 yang berlangsung sejak awal 2020, telah berdampak pada Kesehatan, social dan ekonomi masyarakat. Pelaku usaha mikro kecil dan menengah yang biasanya menjadi roda kehidupan keonomi masyarakat tidak mampu bertahan. Berbagai kebijakan yang diuluncurkan pemerintah suka tidak suka harus diterima demi Kesehatan sekaligus uasaha yang tidak berhenti. Deregulasi dan debirokratisasi menjadi tempat untuk menguatkan dan mengembangkan perekonomian masyarakat. Tujuan penelitian ini adalah menganalisis bagaimana deregulasi dan debirokratisasi mampu memberikan peluang bagi UMKM untuk tumbuh dan berkembang. Fokus penelitian ini meliputi respon kebijakan pemerintah dalam menyelesaikan masalah UMKM, dan kemampuan UMKM dalam meningkatkan kemampuan bertahan menghadapai pandemic covid-19. Lokus penelitian di Kota Surakarta. Hasil penelitian menunjukan deregulasi dan debirokratisasi mampu untuk mendorong usaha mikro kecil dan menengah menghadapi pandemic covid-19. Meskipun poeningkatannya masih cenderung melambat namun berbagai upaya telah membantu bangkit dan bekerja.

This Community Service program aims to instill the values of entrepreneurship and creative economy in order to foster an entrepreneurial mindset among students of the Faculty of Economics and Business, University of Baturaja. Through counseling, training, and entrepreneurship bazaar activities, students received both theoretical knowledge and practical experience in developing creativity-based business potential. The results of the program showed an increase in students’ motivation, understanding, and enthusiasm in running independent businesses. The activity also demonstrated that participatory and applicative approaches in entrepreneurship education can bring about changes in attitude and encourage the development of an entrepreneurial mindset focused on innovation and economic empowerment. Therefore, this program positively contributes to strengthening students' entrepreneurial capacity through community service activities.

Kartikajaya Village is part of the Wonosari village area, before it became its own village known as Bleder. At that time it was still in the form of forests and swamps and was often used for TNI war games, especially Soldiers of the VII Military Command (now Kodam IV Dipenogero). Kartikajaya Village means the village is Resetement (Prokiamad) which is inhabited by retired TNI AD. It is one of the efforts. Located approximately 9 km from Kendal City, and approximately 10 km from the City of Patebon. Transportation that can be used is angkudes no. 3 and gig by day, and motorcycle taxi at night. When it was first formed this village was a local transmigration site for veterans of the war for independence, so that almost part of the population was retired soldiers. Now, along with the development of the region, the population of Kartika Jaya Village has begun to be heterogeneous in terms of livelihoods, from farmers, fishermen, factory workers, to private employees and civil servants. This research is a qualitative research. The data used in this study were obtained from interviews with Kartika Jaya residents and consumers and the results of the performance were analyzed to obtain a corrective action plan. In general, this study concludes that Kartika Jaya serves the market segment for young people and modern productive age and has a development plan that focuses on consumers (Customer oriented) and the voice of consumers who are very satisfied and satisfied with the performance of the marketing business produced by Kartika Jaya tourism.

Penelitian ini bertujuan untuk mengetahui bahwa faktor tersebut merupakan Faktor Yang Mendorong Tamu Dalam Melakukan Reservasi Hotel Secara Online di MG Suite Hotel Semarang. Dan untuk mengetahui Variabel mana yang lebih dominan. Penelitian ini menggunakan pendekatan Kualitatif. Model penelitian yang digunakan yakni dengan metode Wawancara mendalam, Observasi dan studi kepustakaan yang dilakukan secara sistematik berdasarkan tujuan penelitian. Peneliti mewawancarai E-Commerce Manager MG Suite Hotel Semarang, Marketing & Business Development Online Travel Agent, dan 10 tamu MG Suite Hotel. Wawancara dilakukan untuk mendapatkan gambaran yang jelas mengenai Faktor yang mendorong tamu dalam melakukan reservasi hotel secara online di MG Suite Hotel Semarang. Hasil penelitian menunjukan bahwa variabel yang dominan adalah harga, macam produk, pembayaran, hubungan pelanggan, dan citra.

Fixed assets are one of the elements in the financial statements, the value of fixed assets in companies tends to be in large amounts. Investments in fixed assets by the company are intended to support the company's business activities. Every transaction that affects changes in fixed assets must be managed in order to produce information in the form of financial statements. Improper handling of fixed assets will have an impact on finances and improper handling of fixed assets because they still practice a manual system that allows for various problems in financial reporting. The research objective is to build an accounting information system for depreciation of the company's fixed assets which produces output in the form of fixed asset information that can facilitate management in making business decisions. The research method uses research and development methods, using six steps from ten steps of the R&D model. The system development model uses the Prototype model approach to produce products according to user needs. This research produces a fixed asset management information system product that is able to assist in handling fixed asset management transactions and the information system is capable of producing fixed asset accounting information quickly. Keywords: Accounting Information Systems, Fixed Assets, Straight-Line Method and Total Production

Bank is a production unit under the organizational structure of a business center in a school. This bank provides services in the form of savings deposit transactions and savings withdrawals. Bank customers are all students in grades ten to twelve along with teachers and employees. The information system required is a web-based school bank information system using the cash basis method so that it can assist in operational activities ranging from recording daily transactions to reporting. The research was conducted using the Research and Development (R&D) method, UML (Unified Modeling Language) modeling, the PHP (Hypertext Preprocessor) programming language with the MySQL MariaDB database. The School Bank Accounting Information System is expected to be able to solve the problems that occur in the school bank.

The mindset as a Job Seeker and not as a Job Creature after completing college is a problem that must be solved by all parties, both the government, educational institutions, the business world, and the community. One of them is planning a business as an individual business career choice in the future after graduating from college. This study aims to map the intentions of students majoring in Islamic Economics at STAI Denpasar in entrepreneurship so that its development can be accepted in society. The population in this study were STAI Denpasar students. The research was conducted using qualitative techniques, with the purposive sampling method as a sampling method. The results of the research are STAI Denpasar students have negative intentions in starting a business. Negative means that there are still many students who think that it is very difficult to open their own business. To become successful entrepreneurs, intentions must also be supported by concrete actions, the real actions they take are sure to start a business, learn from entrepreneurs who have been successful and dare to start a business with existing limitations.

Accounting information has an important role in achieving business success, including for small businesses. Accounting is one way to produce financial information that can be used by management as a basis for making strategic decisions. Reports produced include balance sheets, profit/loss reports, changes reports and cash flow reports. All of these reports can be used by information users. For small business actors in villages, it is minimal to have accounting records, most of them make business decisions based on experience alone. Small business development is needed to make it strong, both related to development both external to the company and in managing the company's internal. If from an internal perspective, the management of small businesses still considers that the accounting process is still not very important to implement. Empowerment of business management management is very necessary. Good financial reports can provide useful financial information for making strategic business decisions. This community service is expected to increase the ability of business actors in the villages of Bancak District, Semarang Regency so that they can provide information on the financial condition of businesses that are being run for each reporting period. The community service team of ITB Semarang Accounting Study Program lecturers conducted community outreach activities in the form of simple lectures and training. The results of this community service were well received by participants in the Financial Accounting socialization and training for business actors in Bancak District, Semarang Regency.

The e-commerce market trend is taking place around the world. This trend encourages international trade be more intense. This can be an opportunity for Indonesia to be able to develop its exports rate using e-commerce. Based on this background, this program purposes to provide indeep information to industry and trade players about how to increase their potential and expand the market through international e-commerce. This international e-commerce should be a solution to improve its economic welfare. The method of this program is carried out through assessment and socialization at the location of service, as Kampung Batik Laweyan Solo. Exploration activities were to obtain detailed information about program targets, which are held in August and September 2018. Furthermore, a one-day socialization event is held on 28 October 2018. The results of this program are (1) business actors can obtain information about the potential export by utilizing international e-commerce; (2) for the region, can develop regional potential, regional promotion, and regional economic development; (3) for universities, as a fulfillment of the Tri Dharma elements of Higher Education.Keywords : export, international e-commerce, Kampung Batik LaweyanI. PENDAHULUAN

In connection with the rapid development of information technology and the increasing ability of computers to help solve problems in the business world, a computerized system in the era of globalization is needed by various parties. Technology that is growing rapidly now is very supportive for a school's information system, especially with the use of computer-based technology or better known as the Computer Based Information System, with the use of computers in an information system will more quickly save labor and costs. Likewise, Smk Al Mubtadi-in Mulyo Temple relies heavily on a well-computerized system. With the problems obtained from this research, a system is designed to make a report that is integrated quickly, precisely and accurately. The writing method used is in accordance with the RnD (Research And Development) method. Used from writing this thesis, to testing the final product to product implementation. In the management of school operational assistance funds. In making information programs use the Microsoft Visual Basic 6.0 and MySQL (* .sql) programming languages ​​for application design.

Internet development causes the formation of a new world, every individual has the right and ability to interact with everyone who can prevent him. Perfect globalization connects the entire digital community, one of which is a business sector called E-COMMERCE.E-COMMERCE has a difference from conventional sale and purchase agreements and brings different legal consequences and there are also some problems that are not yet commonly describedthis is a problem that is not immediately anticipated to cause problems in the future. Based on the description, the research is carried out with the title: “SALE AND PURCHASE AGREEMENT VIA INTERNET E-COMMERCE IN TERMS OF CIVIL LAW ASPECTS”.                The formulation of the problem in this study is: (1) What is the validity of the SELLING BUY agreement through the internet if it is involved with Article 1320 of the Civil Code? (2) What is the legal consequence if there is a default in the purchase agreement through the internet (E-COMMERCE)? (3) Solution if there is a default in buying transactions through the internet (E-COMMERCE)? The method used is a normative juridical approach. To approach the problem in this study the author uses descriptive analytical research specifications. Data collection uses secondary data. The method of presenting data in this study was carried out in a descriptive manner. The analysis used in this sketch is qualitative descriptive.             The results of the study indicate: (1) The validity of the agreement through the internet must have the same validity as the agreement that can be proven and in accordance with the provisions in Article 1320 BW. (2) The legal consequences of wanprestasi are compensation. the wanprestasi can be in the form of agreement fulfillment, contract fulfillment and compensation, ordinary compensation, cancellation of the agreement.(3) Solution if there is a wanprestasi in the sale and purchase agreement through: Litigation, Non Litigation, online site (kredibel.co.id, lapor.go.id, cek rekening.id), report directly to the police station and report to the bank.

The development of the economy in Indonesia in the field of trade and industry has given birth to many types of goods and services. Helped with the advancement of information technology and telecommunications in Indonesia, resulting in the vast area of ​​buying and selling transactions to foreign countries. As the largest Muslim population in the world, Indonesia has the potential to become the largest producer of halal food. Business actors not only pay attention to the composition of the medical course, but also need food that is consumed legally. Legal certification of food products as a form of consumer protection against the halal of a product, not only to protect consumers but also as a bulwark to eliminate abuse authorities that harm business actors are only in the interests of consumer protection. The above is the basis for the author to take the title: "LEGAL PROTECTION FOR CONSUMERS OF FOOD PRODUCTS THAT HAS NOT HALAL CERTIFIED". The problem in this study is how the form of legal protection for consumers of food products that have not been halal certified and the legal consequences for businesses for food products that have not been halal certified. This study uses a normative juridical approach. The research specifications used are analytical descriptive. The data of this research are secondary data obtained through literature study which are then analyzed using qualitative methods.  The research results obtained despite regulations made by the Government, in Act Number 8 on Consumer Protection in 1999 and Act Number 33 on Halal Product Guarantee in 2014, that the facts that occur there are still food products that have not been halal certified . Based on the results of the study, legal protection for consumers of food products that have not been halal certified is regulated in Article 45 of the Consumer Protection Act which regulates if consumers are harmed by products, consumers can file lawsuits with business actors as a form of legal protection against consumers. The obligation as a business actor to have a halal certificate is regulated in Article 4 of Law Number 33 of 2014 concerning Halal Assurance System, as a result of the law received by business actors for the circulation of food products that have not been halal certified, namely by providing administrative sanctions and criminal sanctions that are regulated in Article 62 of the Consumer Protection Act.   Keywords: Consumer Protection, Halal Certificate, Legal Effects

The development of information technology is currently growing very rapidly along with the discovery and development of knowledge in the field of information and communication so as to create tools that support the development of information technology, ranging from communication systems that are unidirectional and two-way (interactive). Every machine that is able to receive data, process data, store data, and produce output in the form of text, symbols, numbers and sounds can be categorized as a computer. CV. Java Mini Semarang is well aware of the importance of information technology for the smooth running of its business. Fast and accurate information is needed by the company in making decisions in the field of product promotion offered. Promotional media using brochures at this time are still experiencing problems, because of the limited delivery of information in terms of information about the latest products and product prices offered by the company, so it requires a lot of time and is less efficient. To overcome the problems in the CV. Java Mini Semarang needs new promotional media which is faster and more accurate in conveying information, this new promotional media is expected to complement the old promotional media that still uses brochures. Promotional media using brochures are still considered to be lacking because the scope is less extensive. And one of the media that can provide information quickly, accurately and a very broad reach is to use website media.Based on the description above in the preparation of this thesis, the author takes the title "SALES INFORMATION SYSTEM ONLINE (Case Study in CV. Java Mini Semarang)"

The development of science and technology in various fields in the era of globalization is felt to be very advanced. So that information is something that is needed in a fast, precise and accurate. Many conveniences are promised in a variety of information technologies. There is one fact that cannot be denied that this information has become an expensive commodity, if a company or agency cannot uphold the information that it needs most, then the procurement of information itself will obviously drain resources and funds. In doing business, PD. BPR BKK Demak Kota already has and uses an adequate accounting, deposit and credit information system. One of the strategies applied by PD. BPR BKK Demak Kota in collecting funds is the Ball Pick Up System, which is by visiting individual and institutional customers. While the institutions that have been served by PD. BPR BKK Demak Kota are schools, one of which is SMA Negeri 3 Demak. The service is in the form of an education fee payment. In serving the payment of school education costs in SMA 3 Demak, PD. BPR BKK Demak Kota still uses the conventional way, that is by receiving deposits from students, the data is recorded in the admission book and after adding up with a calculator, the result is that service is very slow. To overcome the problems mentioned above, it is necessary to build a system that can accelerate the process of receiving tuition fee payments and can produce a more detailed report on school fees both those who have paid and those who have not yet paid. One such system is utilizing VPN (Virtual Private Notwork) technology. Based on the description of the problem above, it becomes an impetus for the writer to be able to solve this system as well as possible and is very background for the writing of the Thesis which is planned to be realized using the Microsoft Visual Basic 6.0 program language

The development of technology is now something that is universal and can be utilized in various human lives. One of them is in business. In this era, it is undeniable that a computer is a component that must be owned by a company in running its business, in order to assist in processing data and help improve the quality of work and quality of service. In this case, Eka Jaya Electronics Shop is used as a place of research, because in this place the system is still manual and not well managed, so that errors often occur in making reports and in processing stock. The purpose of this study is to provide convenience when processing sales, purchasing, product data, supplier data and customer data, minimizing errors in recording. The research method used in this study is to use the R & D (Research and Development) method. This method is used to produce a certain product that is analytical and its effectiveness can be tested so it can be used in the wider community. In designing the system tools used are Flowcharts, Entity Relationship Diagrams and Context Diagrams, while for data collection using observation, interviews, and literature study. Database application development tools using MySQL and programming languages ​​using Visual Basic 6.0. With this information system, transaction data processing can be computerized so as to reduce errors in reporting. Keywords: Accounting Information Systems, Sales and Purchases, R&D Methods

Capitalism is believed to bring profit to the owners of capital and encourage economic growth, but the bad impact it generates for the wider community is also more so that capitalism creates a seemingly endless snare. Accounting as part of the economy also can not be separated from capitalism. This article aims to explain the traps of capitalism inherent in the adoption of the International Financial Reporting Standard (IFRS). The traps of capitalism inherent in the adoption of IFRS include (a) increasing opportunities for foreign investors to exploit the natural resources and human resources in Indonesia, (b) the opening of opportunities for the capitalist economic system to replace the family economy system mandated by the Constitution 1945, (c) fair value accounting in IFRS provides an instrument for profit accumulation greed, (d) IFRS adoption encourages Indonesia to engage in global markets so as to facilitate 'flow of things capitalism', which affects the accumulation of money (profit) as the sole Goals and other "value" waivers, including moral values. Efforts to compensate for the trap of capitalism in IFRS adoption can be an increase in the ethics of accountants' learning adapted to the ideology of Indonesia and the value of the Godhead, the development of business processes and accounting practices based on religious values, and the development of critical accounting discourse as a means of awareness of the adverse effects of capitalism. Keywords: trap of capitalism, accounting, adoption of IFRS

The rapid economic and business development affects business actors to enhance their awareness to manage the businessby implementing Good Corporate Governance (GCG). The implementation is aimed to avoid deceitfulness that endangerscompany’s assets. GCG becomes a key of success for a company to grow and earn profit in a long term, so it can winglobal competitiveness. The implementation of GCG in BUMN is not easy. So, it needs more independent and professionalmanagement to do its tasks. The role of independent internal auditors is important in implementing GCG. The internalaudits are required to provide information on sufficiency and affectivity of company’s internal control. An internal auditormust be one who has competency in finance because his role is to watch managerial activities. Besides knowledge onauditing, an auditor is expected to have knowledge on audited substance. Therefore, the competency of internal auditorsare needed to bridge the needs of Commissioner Board on auditing roles and internal controls with constraints absorptionof technical problems in accounting, auditing, and internal control. The result of this research showed that most BUMNs inbanking sector in Central Java have implemented GCG. The internal audits are in line with Commissioner Board, if so theBoard makes mistakes, it will be easily detected.Key Word : Internal audit, Good Corporate Government

This study aims to determine the effect information technology capability and quality of management accounting informationwith technological uncertainty as moderating variable. The highest business competition requires companies to be able tooptimize their resources. Company with information technology capability will able to produce good quality of information.The existence of changes in the external environment related to the rapid development of technology and uncertain technologyrequire companies to be able to respond precisely. Thus, the existence of technological uncertainty will stronger therelationship between information technology capability and quality of management accounting information. Data werecollected from companies that listed in Indonesia Stock Exchange. Respondent represented by accounting manager as of 95people were participated in filling out the questionnaire. Then, the data processed using SEM analysis technique. Thescreening stage of the data generated 94 responses that were used for decision making of the results study. Data processing hasbeen done using the software SPSS 16.0 and WarpPLS 4.0. The result of this study supports the hypothesis that states there arepositive effect of information technology capability toward quality of management accounting information. Whereas, thehypothesis that states technological uncertainty moderates the relationship between information technology capability andquality of management accounting information is not supported. This study is limited to the lack of connection between thevariables in the study due to the lack of the data and heterogeneous of the sample type selection.Keywords: information technology capability, technological uncertainty, quality of management accounting information

The development of a business unit can be affected by a variety offactors, both internal and external company factors. The purpose of thisresearch is to know the influence of the business network, and productinnovation against the performance of micro, small and medium enterprises.The research type is explanatory research. The population was 162 unitsfrom small and medium metal industries in Boyolali District with 85sample taken using disproportionate stratified random sampling and simplerandom sampling. Data collection using the questionnaire. Data analysisusing linear regression analysis. The results showed that the businessnetwork, and product innovation are jointly undertaking a positive andsignificant effect against performance of micro, small and mediumenterprises. Researchers suggest that UMKM constantly enhance cooperationwith various parties to build wider business network, andimprove productinnovation so that UMKM can continue to thrive in the midst of the currentcompetition.