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The purpose of this research is to analyze the effect of hedonic value, utilitarian value and store atmosphere on impulse buying. The population in this study were consumers in Kendari City who had shopped and visited Minnisou Lippo Plaza Kendari. The population in this study is infinite which means unlimited. The number of samples in this study amounted to 96 respondents (based on the Lemeshow formula). Data analysis method in this research uses multiple linear regression. The results showed that hedonic shopping value has a positive effect on impulse buying, utilitarian value does not have a positive effect on impulse buying, store atmosphere has a positive effect on impulse buying, and hedonic shopping value, utilitarian value and store atmosphere together positively influence positive impulse buying. Keywords: Hedonic Shopping Value; Utilitarian Value; Store Atmosphere, Impulse Buying  

The purpose of this study was to determine the effect of the forensic accounting and audit investigations in detecting fraud procurement of goods and services. The rise of fraud cases in Indonesia, one of which is fraud related to public needs, namely the procurement of goods and services. This is reminiscent of the real threat of fraud in the form of corruption in the procurement of goods and services that can cause poor quality of goods / services produced so that they cannot serve the public interest effectively and efficiently. In this context, the community is the most disadvantaged party. Collecting data in this study through the distribution of questionnaires with a total sample of 34 auditor respondents in the field of Investigation of the Badan Pemeriksa Keuangan dan Pembangunan DKI Jakarta. This research uses PLS (Partial Least Square) analysis technique, using SmartPLS software testing tool version 3.2.8. The results of this study indicate that the results of the analysis of the application of forensic accounting and investigative audits have a significant effect in detecting fraud procurement of goods / services.

This study aims to examine and find out how the influence of profitability and company growth on the firm value with capital structure as a moderating variable. This research was conducted at the Indonesia Stock Exchange using an analysis unit of manufacturing companies. This sampling method uses a purposive sampling method that is 255 companies with a research period in 2016-2018. The relationship or influence on these variables is explained by using the multiple regression analysis method. The results showed that profitability had a positive and significant effect on firm value, company growth had a negative and significant effect on firm value, capital structure was able to moderate the effect of profitability on firm value, capital structure was able to moderate the effect of company growth on firm value.  Keywords:  profitability, company growth, capital structure, firm value

The aim of this studies to know the influence of capital structure and profitability on company’s value with dividend policy as a moderation variable. The sampling method used purposive sampling with the observation period from 2016-2018. Data analysis was performed using multiple linear regression. This study resulted in the capital structure and dividend policy not having an effect on firm value. Profitability has an effect on firm value. Dividend policy is able to moderate the effect of capital structure on firm value. Dividend policy is unable to moderate the effect of profitability on firm value.  Keywords: Company’s Value, Capital Structure, Profitability, and Dividend Policy

ABSTRACT This research aims to analyze the effect of auditor concentration, board independence, and audit committee size on the determination of audit fees. Samples were obtained in this research was the IDX BUMN20 (top twenty constituents) contained in the IDX BUMN20 Index Fact Sheet as of December 2019 during the 2015-2019 period. The analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression test, and coefficient of determination test. Test results of the independent variable, level of auditor concentration, have a significant positive effect on the determination of audit fees, the independence of the Board of Commissioners has a negative but insignificant effect on the dependent variable on audit fees, and the size of the Audit Committee has a positive but insignificant effect on the dependent variable on audit costs. The result of the determination coefficient is 64.2%, which means that the independent variable affects the dependent variable by 64.2%.  Keywords: Auditor Concentration, Board of Commissioners Independence, Audit Committee Size, Audit Fee

The certainty of disclosing local government financial reports to the public in a timely manner is one of the main factors of a local government's success in financial management. This is because financial reports are used by the public to evaluate the management capabilities of existing resources. The public wants to ensure that these resources are managed effectively and efficiently. Additionally, the accuracy of local government financial reports disclosure is also used as a basis for future decision making. This study will examine several indicators related to the time of local government financial reports disclosure in Central Java during 2015 - 2017. This study used a measure of the effectiveness of internal audit, local government measurement from the perspective of audit opinion in each region. The data in this study were secondary data, namely the audit report of the financial audit agency (LHP BPK) from each local government. Furthermore, it also comprised the performance report of state development audit agency (LKjIP BPKP) in Central Java. The data obtained will be processed using Eviews 9 analysis tool. The results of this study indicate that the Internal Audit has no significant negative effect on the Audit Lag Report, the Size of the Local Government has no significant negative effect on the Audit Report Lag, and the Audit Opinion has no significant negative effect on the Audit Report Lag.  Keywords: Audit Report Lag, Internal Audit, Local Government Measurement, Audit Opinion.

Stock investment is one of the most attractive forms of investment for investors. Investors can choose various sectors of companies listed on the Indonesia Stock Exchange (IDX) to place their funds in investing in shares. One of the sectors with high capitalization in recent years is the banking sector, where investors have been attracted to buying banking companies' shares. Even so, investors in investing in stocks must pay attention to the factors associated with the risk of investing in stocks, whether it is a total risk or a systematic risk that cannot be prevented by diversification. The purpose of this study is to empirically examine the effect of firm size, leverage, and profitability on stock risk. The sample used in this study is a banking company listed on the Indonesia Stock Exchange (BEI) and has stock beta data released by Pefindo during 2016-2019. Based on purposive sampling, 23 companies were selected so that the total sample is 92 observations. Hypothesis testing is performed using multiple linear regression analysis of panel data. The test results suggest that company size has a positive effect on systematic risk, but it negatively affects the total risk. Leverage is not associated with systematic risk and total risk.  Keywords: beta, leverage, banking industry, total risk, firm size

This study aims to test empirically the factors that influence corporate social responsibility disclosure (CSRD). The predictor variables used are Company Size, Profitability, Dept to Equity Ratio (DER) and Net Profit Margin (NPM). The research population is manufacturing companies listed on the IDX from 2017 to 2019, the sampling method used is purposive sampling. Analysis of research data using multiple linear regression and data testing using SPSS-23 software. The research sample according to the sampling criteria is 34 companies, so that the observations are 102 firm years. The results showed that company size, profitability and NPM had a positive effect on corporate social responsibility disclosure (CSRD) and DER had a negative effect on corporate social responsibility disclosure (CSRD). Overall the independent variables used have an influence on CSRD, based on the t test the independent variable affects 33.6% while 66.4 is influenced by other variables not used in this study. The implication of this research is that CSRD can be increased by increasing company size, profitability and NMP and reducing DER.  Keywords: CSRD, Company Size, Profitability, DER and NPM.

This thesis contains a study of how BPR financial ratios are Current Asset Ratio (CAR)/ Minimum Capital Requirements (KPMM), Non-Performing Loans (NPL), Net Interest Margin (NIM), Operational Costs Operating Income (BOPO), and Loans to Deposit Ratio (LDR) affects the level of profitability projected by the Return on Assets (ROA) ratio. In this study CAR/ KPMM, NPL, NIM, BOPO and LDR as independent variables, while ROA as the dependent variable. This study uses sample data from the financial statements of Rural Bank (BPR) in Semarang City registered with the Financial Services Authority (OJK) in 2016 to 2018. Sampling from the OJK website (www.ojk.go.id) and using the Purpossive method Sampling. There are 23 BPRs that meet the criteria as research samples. The sample data is processed using Microsoft Excel and SPSS 19. The analytical method used for data processing in this study is the Multiple Linear Regression Analysis Method. The results of the data processing in this study indicate that CAR / KPMM and NIM have a significant positive effect on ROA, BOPO has a significant negative effect on ROA and NPL, and LDR does not significantly influence ROA  Key Wor : Rural Credit Banks (BPR), ROA, CAR/KPMM, NPL, NIM, BOPO, LDR

The textile and textile products (TPT) industry in Indonesia still has a lot of problems, one of which is the problem of raw materials which are considered to be unable to compete with the same material from importation sources. This requires the company continue to strive to increase productivity and cost efficiency to mitigate the increase in prices of raw materials charged to consumers. One effort that can be done by the company is to improve the efficiency of the cost of raw material inventory. The company must be able to plan and control the company's raw material inventory to support the effectiveness of its raw material costs. By having good planning and control, the company will avoid the problem of excess and lack of raw material inventory in carrying out production activities. This study aims to determine the application of the Justintime system at PT Bintang Baru Sentosa in increasing the efficiency of the company's raw material inventory costs. The type of research is quantitative qualitative research with a case study approach. Data sources obtained from primary data and secondary data. The methods used in this study include: interviews, observation, and documentation studies.The results of the study show that using Justintime in controlling raw material inventories has cost efficiencies of Rp18.418.185,- for 75/72 F DTY and 150/48 F DTY with a cost efficiency level of 75%.  Keyword:Raw Materials, Inventories, Just.intime (JIT), Cost Efficiency

In their life, the people of Siwal Village cannot be separated from the use of oil. Moreover, the majority of Siwal Village residents work as food or fried food sellers on the roadside. Repeated use of cooking oil can have harmful effects on health. In addition, used cooking oil that can no longer be used is usually dumped in careless places and causes environmental pollution. Another problem in Siwal Village is the lack of skills of children due to the influence of gadgets. With these things in mind, training on how to process used cooking oil into an alternative material for making used used wax is one of the right solutions. Activities consist of a location survey, implementation, results and discussion. Implementation includes; 1) preparation 2) counseling 3) training 4) mentoring 5) evaluation 6) advanced stage training. All activities carried out online are able to improve children's skills and reduce environmental pollution due to used waste. Keywords: oil, used cooking, wax

Study This goal is to ascertain how return on investment affects the share price of PT Astra International. Time frame for the study: this covers the years 2013–2018. population studied This is a mining company that is listed on IDX. Purposive sampling is used in the election sample. In the years 2008 to 2010, there were up to 31 firms miningyang listed on the IDX. utilized data analysis Simple regression analytical techniques are used to test the hypothesis.According to a results study, the results mark significance of 0.935 acquired by results processing statistics is larger than the criteria significance (0.05). The regression model is therefore not significant. Therefore, the linearity criterion is satisfied by linear regression. The R2 result is 0.002 which indicates that the variability variable dependent may be described by the variability variable independent by 0.2% while the remaining 99.8% is explained by other factors not included in the regression model.

Old age is a final stage in the span of human life. Health problems that are often found in the elderly, one of which is psychological disorders, namely anxiety, depression, readiness. These psychological disorders usually cause the emergence of sleep disorders, namely insomnia. Insomnia has an impact on physical effects, namely fatigue and muscle pain. The combination of progressive relaxation techniques and keroncong music is a non-pharmacological therapy given to clients by tensing certain muscles and then relaxing chili sauce accompanied by keroncong music. The purpose of this study was to determine the effect of a combination of progressive relaxation therapy and keroncong music on insomnia in the elderly at the Setya Manunggal III Posyandu, Semarang Regency. This type of research is a quasi-experimental approach with a one group pre-post-test design without control approach. The population of the study was the active elderly who were registered at the Setya Manunggal III Posyandu Lansia as many as 33 elderly. The research sample was determined by purposive sampling by taking into account certain criteria, namely: 1) the elderly who were registered at the Setyamanunggal III Posyandu, 2) aged 60-74 years. 3) Does not experience limitations or paralysis of limbs 4) Likes keroncong music. The exclusion criteria set included: 1) Elderly people with dementia 2) Elderly people who received medication to help sleep/anti-depressants/sedatives 3) Elderly people with total hearing loss. Insomnia measuring instrument using the KSBPJ Questionnaire. The results showed that there was an effect of Combination of Progressive Relaxation Therapy and Keroncong Music on insomnia in the elderly with a t value of 16,142 > t table.

Fever itself is a condition in which the body temperature is experiencing an increase in heat above the normal temperature. Fever can be treated pharmacologically and non-pharmacologically in various ways, one of which is by using water tepid sponge therapy. This study aims to determine the effectiveness of giving water tepid sponge to pre-school age children who have fever at the Bhakti Wira Tamtama Army Hospital Semarang. The design of this study used Quasy experimental pre-post test equivalent control group. The number of samples is 20 respondents with the total sampling method. The results showed that there was an effect of water tepid sponge on decreasing body temperature in children aged 36-60 months who had fever with p value 0.000, an average decrease of 1.50C. The recommendation of this study is that the provision of a water tepid sponge can be used as an independent nursing intervention in reducing the body temperature of preschool-aged children who have fever.

Hypertension is a medical condition in which the systole and diastole pressure abnormally elevate. Q.S. Ar Rahman Murottal is a complementary therapy for lowering blood pressure. This case study aims at describe the effect of Q.S. Ar Rahman Murottal therapy on the blood pressure pattern in patients with hypertension at RSUD Ungaran. The method of this study is descriptive. The subjects of this case study are two Moslem patients with hypertension who have no hearing problems. The data are collected through observation and measurement by using medical tools such as sphygmomanometer and stethoscope before and after the therapy. The result of this study shows that the blood pressure in Subject I decreases from 150/90 mmHg to 120/80 mmHg, while in Subject II the blood pressure decreases from 160/90 mmHg to 120/90 mmHg. It means that Q.S. Ar Rahman Murottal therapy is effective in lowering the blood pressure in patients with hypertension at RSUD Ungaran. It is hoped that this case study can be the beginning of extensive researches in Q.S. Ar Rahman Murottal in lowering the blood pressure in hypertension patients. Hopefully, Ungaran Hospital will make Q.S. Ar Rahman Murottal as an SOP to be given to hypertension as a nonpharmacological therapy for pharmacological therapy.

This study aims to analyze the effect of work discipline on employee performance with the Work Environment as a Moderation Variable. At one of the private universities in Semarang. The sample is all members of the population using a saturated sampling method. The analytical tool used in this research is Moderation Regression Analysis. Hypothesis 1 testing shows that the value of t count = 2.745> t table = 1.645 with a significance number = 0.005 < = 0.05 (significant). So (H1) which states that work discipline has a positive effect on employee performance is proven. Regression coefficient β1 = 0.257 (positive sign), this can be interpreted that the higher the work discipline, the higher the employee performance. Hypothesis testing 2. Testing (H2) shows that the t value of the influence of the moderating variable is 2.599> t table = 1.645 with a significance number = 0.016 < = 0.05 (significant). (H2) which states that the Work Environment positively moderates the effect of Work Discipline on Employee Performance. The interaction test shows β2 = 0.175 (positive sign), this can be interpreted that a good work environment will strengthen the effect of work discipline on employee work discipline.  Keywords: work discipline,  Employee performance, Work environment

This research, in general, aims to improve the learning outcomes of class X MIPA 4 students of MAN 1 Grobogan in the 2018/2019 academic year by implementing multimedia learning. And specifically it aims to make students able to achieve the learning objectives by producing a minimum KKM score of 70 and at least 80% of the total students are able to reach this minimum limit. The research method used in this research is the Classroom Action Research Method or better known as the Classroom Action Research (PTK) method. The PTK method is a process of assessing learning problems in the classroom through self-reflection in an effort to solve these problems by taking planned actions in real situations and analyzing any effects of these treatments. The results of research conducted on class X MIPA 4 MAN 1 Grobogan, the application of multimedia presentation learning media on the basic laws of chemistry and stoichiometry with the concept of enjoyful learning can improve student learning outcomes. That the application of multimedia presentation learning media can improve student learning outcomes in chemistry, especially in the material of the basic laws of chemistry and stoichiometry

The management of production and operations in factory machinery is an optimal management effort in the use of resources consisting of labor, machinery, equipment and raw materials. The production and operations manager directs various inputs in order to produce various outputs or results in units of quantity, quality, price, specific time and location according to consumer demand. Efficiency and effectiveness of the production process to be achieved requires proper scheduling management so that the production output produced can be completed according to target. Management of production and customer orders is still simple, besides that the status of raw material inventories that cannot be directly known can often result in delays in the production process and even production cannot be done as soon as possible. Scheduling orders that enter using the system first in first out where the first order that comes is done, but has not considered the number of orders, priority of customers, maturity of workmanship and engine capacity so that the estimated completion of the order can not be known. To make it more efficient and directed, the Earliest Due Date method is used by sorting the production work based on the closest due date. This method can be used for scheduling on one machine or for scheduling on several machines (parallel machine) so that the scheduling management information system can manage effective production scheduling and produce production reports automatically as needed.

Talang Gantung Adventure is engaged in learning services outside the classroom or open air which is usually called outbound. In carrying out operational activities there are always financial transactions. However, in Talang Gantung Adventure, financial management still uses manual recording, which is recording in a ledger. Financial reports to the owner of the Talang Hang Adventure are performed using Microsoft Excel. Manual Financial Management results in vulnerability in storing financial data and is difficult to find data so that it has not been effective and has difficulties in preparing financial reports. Based on this research the authors designed and made a financial management accounting information system website application Talang Gantung Adventure. The purpose of making this system is to facilitate the recording of financial transactions, facilitate the search for data and be safer in storing Talang Gantung Adventure data storage, and to produce financial reports that are easily reported to the owner of Talang Gantung Adventure wherever and whenever.

Taking selfies for documentation reasons mentioned by Rettberg (2014) and Chae (2017). Likewise, this study reports documentation and archiving, which is part of communicating self-motives. Additionally, this research draws attention to general digital effects such as special event filters and seasonal filters used with selfies to signal specific locations or events. In their research, Senft and Baym (2015) noted that selfies can be used as an empowering tool to overcome political problems. This research shows how selfies are used as an empowering tool to educate Saudi women, particularly about their legal rights. The use of selfies as an educational tool in the context of public problems has not been reported in previous research.