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At the present time of the pandemic, it is difficult for the world's most unusual cuttlefish to market its products. Thus, umkm needs to be provided with facilities to market the products online. Special-based backends are one of the media for selling by-products on the catapult. The purpose of this research is to construct typical web-based appendage by-by-products. The purpose of this research is to construct typical web-based appendage by-by-products. Research methods used in the construction of systems on this research are the methods of research and development (R & D). This study provides several design systems, the design of system architecture, the DFD system, the design of the interface, and the design of system testing. The system was created using the framework laravel. As for the results of the final assignment research "typical web-based appendage". In this system, there are two users, the user as the store and the user as the buyer. On the user as a store there are several features that include input from store products, editing from products, confirmation of deliveries, responding to comments given by the buyer on the product, viewing the order data done by the buyer, and editing the store's data. While the user's features as the purchaser look at the product's data, see the store's data as a souvenir, order a by-product payment, confirm the order has been accepted, give an assessment of the product's already received, and edit the customer's data. The system was tested by using black box methods testing to see the effectiveness of a system built with test variables was 100%.

This study was conducted to determine the factors that influence the farmer's exchange rate (the ratio of the price index received by farmers to the price index paid by farmers) in the food crops sub-sector in Riau Province. The data collected in this study is data published by the Central Statistics Agency of Riau Province. The data obtained were then analyzed using SPSS 22. The test results show that the level of expenditure has a negative and significant effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (-2.475) < ttable (2.44691) with a significant value of 0.048 < 0.05. Harvested area has a significant positive effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (4.441) < ttable (2.44691) with a significant value of 0.004 <0.05. Meanwhile, the food import variable has no significant effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (2.273) < ttable (2.44691) with a significant value of 0.063 > 0.05, with a value of Fcount (12.476) > Ftable , (4,35).

Taxes becomes very important because taxes provide a large contribution to state revenues. This study aims to analyze the influence of profitability, leverage, firm size, sales growth dan audit quality to tax avoidance.  The sample of this study were Indonesia Stock Exchange registered manufacture companies in 2017 until 2019 thus 213 data were used in this study. descriptive statistical test and multiple regression tests with the SPSS 26 were used to analyze the data. This study showed that the independent variabel profitability has a significant positive effect on tax avoidance, leverage has a significant negative on tax avoidance. On the other hand, firm size, sales growth and audit quality does not affect the tax avoidance variable

This study was conducted to determine the effect of non-performing loans and the effect of bank interest rates on the performance of a bank with net income in the range of 2013 to 2019. This study uses SPSS and interviews as primary instruments in obtaining and analyzing data, the results of this study is that NPL has no significant effect on Bank Mega's net profit, and Bank Indonesia's interest rate also does not have a significant effect on Bank Mega's net profit, then it is also found that NPL and Bank Indonesia's Interest Rate simultaneously contribute 9.3% to profit Bank Mega's net and the remaining 90.7% is influenced by other unknown factors.    Keywords: Non Performing Loan, Bank Indonesia interest rate, net profit

This study aims to determine the effect of Online Consumer Review on Purchase Intention with Brand Awareness as an Intervening Variable at Shopee into STEKOM University’s students. The primary data was obtained by distributing questionnaires to buyers who have shopped at Shopee which consists of 23 questions. Samples of 130 respondents taken by random sampling technique. The analytical tool used in data processing uses Multiple Linear Regression with the help of SPSS version 25. The results show that Online Consumer Reviews ( Online Reviews on Website, Consistency of Online Reviews and Website Popularity) have a positive effect on brand awarensess at Shopee. Online Consumer Reviews (Online Reviews on Website, Online Consistency of Reviews and Popularity of Website) variables also have a positive and significant effect on Purchase Intention.  Meanwhile, the Brand Awareness variable is not able to mediate Online Consumer Reviews on Purchase Intentions at the Shopee shopping platform.  

This study aims to analyze the effect of Return on Assets, Return On Equity anda Deb to Equity Ratio on the value of LQ45 companies listed on the Indonesia Stock Exchange 2014-2018. When the research was conducted in November-December 2020. The data used in this study are secondary data in the form of datafrom the companies 2014-2018 financial statemens obtained from Indonesia stock exchange. The research population is LQ45 companies listed on the Indo-nesia stock exchange (IDX) from 2014-2018. The sample of this research is 13 companies, the sampling technique uses purposive sampling method and that meets the sample selection criteria. The data analysis technique uses Multiple Regresision Test. Retur on asset has a positive and significant effect on firm value. Return On Equity Has no Significant and Positive Effect on Firm Value. Debt to Equity Ratio has a significant and positive effect on firm value

The research aims to examine and empirically analyze the presence of information content of Free Cash Flow, Return On Assets, Debt to Equity Ratio and economic value added on stock returns in the study of LQ45 companies on the Indonesia Stock Exchange from 2015 to 2019. This study uses a quantitative approach with a population the research is the companies that are included in the LQ45 Index on the Indonesia Stock Exchange in 2015, 2016, 2017 2018, and 2019. Financial report data is obtained through access to www.idx.co.id. The number of samples used in this study were 45 samples. The analytical technique used in this study is multiple regression in order to obtain a comprehensive picture of the relationship between one variable and another. This study uses of 5%. Based on the results of this study Free Cash Flow, Return On Assets, Debt to Equity Ratio and Economic Value added partially and simultaneously have no significant effect on stock returns with a significance value of 0.697, 0.744, 0.216 and 0.242, respectively, no significant effect on stock returns.

The development of technology is currently growing very rapidly making it easier for the community to convey information. 2D animation can be a means of socialization for the sake of interesting and efficient information. In the midst of the widespread Covid-19 outbreak in Indonesia, the government took several steps to minimize the spread of Covid-19 by socializing including to schools. The school always reminds its students to comply with health protocols. However, less interesting socialization makes children less enthusiastic in understanding the purpose of socialization. The purpose of this research is to make a 2D animated video about Covid-19. This 2D animated video is made as attractive as possible with characters and sound effects that children like so that children become interested in learning and understanding about covid-19. Based on the results of this educational media test, it has been tested on children and helps children in the process of delivering information about covid 19 more effectively and interestingly. Of the 20 respondents, 60% (12 people) agreed that animated videos help children understand covid 19

Rapid technological advances make print communication media begin to be shifted by information media that utilizes computer technology as a means of delivery. Technological developments change the teacher's task from being a teacher to a facilitator who provides convenience in learning. SD Negeri 004 Bangsal Aceh is one of the schools that still applies the mathematics learning process using textbooks so that students do not understand the lesson. Teachers are required to make changes in teaching patterns in the classroom, one of which is with animated videos. This study uses the Multimedia Development Life Cycle (MDLC) method covering concept, design, collecting material, assembly, testing and distribution. The final result of this research is an animated video of mathematics learning about the material of flat shapes. Animated videos are used as an interesting and effective means of information and learning media. Besides that, it can also improve students' understanding and skills in learning mathematics, especially the material of flat shapes

The field of video shooting services in the Semarang area is currently spread in almost every area of ​​the city. Ranging from small businesses to large companies. This service is generally needed to capture important moments in the form of video documentation. Studio Atlantis is a line of business that provides video shooting and editing services. This company was founded in 2010, having its address at jl. Pete Raya, Now. In addition to video shooting, Studio Atlantis also provides photography services. Marketing in this studio still uses simple media, .using a list of products in the form of digital images on a computer in explaining products to consumers. This method is less effective when showing product samples because you have to open a different application in another file location. The solution to this problem requires a media to help promote the products at Studio Atlantis to consumers in a more practical way. A company profile that summarizes company information along with product samples in the form of video clips then packaged into an interactive form.

This study aims to examine "Analysis of the influence of dissatisfaction, product attributes, and the need for variation, on the switching of the Asus brand ". This data research used a questionnaire with a scale of 1-5 with a sample of 96 respondents. This sampling technique uses a non probability sampling with technique  purposive sampling . The data obtained were then analyzed with the SPSS . The results of this study partially (1) Dissatisfaction has a positive and significant effect on brand switching based on the value of t count > t table that is 3.575 > 1.662 with a significant 0.001 < 0.05. (2) Product attributes have a positive and significant effect on brand switching based on the value of t count > t table, namely 2.362 > 1.662 with a significant 0.002 < 0.05. (3). The need to look for variations has a positive and significant effect on brand switching based on the t count > t table, namely 6.472 > 1.662 with a significant 0.000 <0.05. (4) Simultaneously, dissatisfaction, product attributes, and the need for variation have a positive and significant effect on brand switching. Based on the calculated F value < F table that is 111.918> 3.945 with a significant 0.000 <0.005. Based on Adjusted R Square that is equal to 0.778. In this case, it means that 77.8% of the variation in the brand switching variable is explained by the variables of dissatisfaction, product attributes, and the need to seek variation. Meanwhile, the remaining 22.2% is explained by other variables outside the model

Pancasila is taken from the noble values that exist and are well-grown in the life of Indonesian society. It shows that the position of Pancasila itself is the source of all sources of law. This research aims to find out the effect of Pancasila values on the attitudes of the younger generations attitude in this era. Whether the changing period can cause the understanding of Pancasila values has changed during the current development, and it affecting the millennial lifestyle and attitude. This study uses a literature review method by collecting and analyzing articles related to the effect of understanding the values of Pancasila on the millennial generation. The article criteria that will be used are articles published in the year 2019-2021. Based on the article that has been collected, it is found that a person’s understanding of the values of Pancasila dramatically affects the way a person behaves. The more a person understands the values contained in Pancasila, the attitudes and lifestyle shown reflect the good Indonesian culture as taught by ancestors and religion. On the other hand, if the understanding is lacking, someone will tend to be more open to habits from foreign cultures that do not match our ancestors’ teachings.

This article explains the effect of lowering income tax rates during the COVID-19 pandemic. The government's role in maintaining economic stability is carried out by issuing fiscal policies, in terms of taxation, namely by reducing the Corporate Income Tax rate. This research intends to find out the results of a decrease in corporate income tax rates affecting a decrease in current taxes deposited into the state treasury, a decrease in the total income tax burden, and recording in the income statement financial statements. The informants of this research are members of the Tax Rules Update Forum. This type of qualitative research uses a netnography approach. The reduction in current taxes deposited into the state treasury benefits the company by minimizing the costs incurred for the obligation to deposit state taxes. Companies that have deferred tax liabilities receive deferred tax benefits recorded in the balance sheet account, so the total income tax expense has decreased. In recording the income statement, the company has deferred tax assets adding to the deferred tax expense. Deferred tax expense in profit or loss account.

Penelitian ini bertujuan untuk menguji menganalisis, menguji, dan membuktikan pengaruh variabel sistem informasi akuntansi terhadap kualitas laporan keuangan dengan good corporate governance sebagai variabel pemoderasi. Penelitian ini dilakukan di PT. Bank Tabungan Negara (Persero), Tbk. Surabaya. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data primer yang diperoleh dari penyebaran angket atau kusioner. Hasil penelitian ini menunjukan bahwa Sistem Informasi Akuntansi berpengaruh terhadap Kualitas Laporan Keuangan. Good Corporate Governance berpengaruh terhadap Kualitas Laporan Keuangan. Good Corporate Governance Sebagai Variabel Moderasi berpengaruh Sistem Informasi Akuntansi terhadap Kualitas Laporan Keuangan.

The search is often used to search for the shortest route, the Hill Climbing Method is a part of the test that uses heuristic functions. The problem that is often encountered is in the form of miscalculations in calculating the distance so that it requires long distances, costs a lot and takes a very long time. To solve this case, it can be solved by making a structure graph by looking at the city points from the two sides of the point to be passed. Using an algorithm can help make it easier to find a location and save time and travel costs that will be passed. This advantage is that all points will be obtained and checked from the right and left sides one by one so as to obtain effective and maximum results. The Hill Climbing method that will be used has the concept of a geographic information system as a guide and is used as a system for decision making. The heuristic search method is one of the methods commonly used in finding a way

Rice is the most important staple food for humans to have energy to carry out activities. The purpose of this study is to provide information to the public in the form of a reference for selecting rice based on consumer interest, so that it can be used as a decision making in buying rice. The Mamdani method is a method that is able to solve problems in the case of rice selection based on consumer references. The work process of the Sugeno method consists of four parts, namely fuzification, inference engine, implication function amplification and the last one is defuzzification. The final result, the Mamdani method has the characteristics of using the AND operator and using the min-max value. This research is in the form of a decision-making system in rice selection based on references from consumers by looking at four aspects of criteria such as price, quality, taste, and shape variables, these four aspects can be used as a reference in rice selection. Sugeno fuzzy logic to get the final value.The Mamdani method is a very effective method in selecting rice according to the needs and interests of consumers so that potential consumers can easily choose rice according to their interests and desired criteria.

Many companies require good employee performance in order to achieve company goals, business competition is a trigger for companies to improve the performance of their employees. The variables used to determine the effect of the company's employee performance are discipline, compensation, work environment and training. This research was conducted on employees of PT. XYZ involved 60 respondents. This study uses a saturated sampling technique and uses a Likert scale. The analysis used was multiple linear analysis, with the regression equation Y = 16.349 + 0.068X1 + 0.001X2 + 0.159X3 + 0.287X4. The conclusions of this study are, (1) employee performance is not significantly affected by discipline, (2) employee performance is not significantly affected by compensation, (3) employee performance is not significantly affected by the work environment, (4) employee performance is significantly influenced by training, (5) Employee performance is influenced simultaneously by discipline, compensation, work environment and training.

One of the main factors in achieving effective and efficient performance isattention to human resources. Having reliable and truly appropriate human resourceswith needs is the hope of every manager. The company needs employees with the appropriate abilities with job roles. As for the position of PT. Bogowonto Primalaras still uses a work period limit where employees cannot fill vacant positions at any time, based on the criteria of tenure an employee fulfills the term of service that is in accordance with his expectations. where on assessment in absenteeism is carried out by collecting daily report data that makes HRD send one by one who has sent the daily report. Where is the report related to the productivity criteria of an employee who has reached the target or not.

Information technology is a technology used to process data, including processing, obtaining, compiling, storing, manipulating data in various ways to produce relevant, accurate and timely information, which is used for personal, business and government purposes and is strategic information for decision making, in recording fixed assets for example, must be managed properly because the need for the data is frequent intensity, the number of items is not small so it is impossible to memorize, the calculation of depreciation of fixed assets of a company needs to be done at the end of every year because it will affect the book value and depreciation expense on the balance sheet and depreciation expense on fixed assets on the income statement. This depreciation calculation can also be used as a reference in the allocation to purchase new assets if the existing fixed assets can no longer be used. Obstacles in preparing depreciation reports if not resolved immediately will have a bad impact on schools, for example being late in submitting annual tax reports due to the long preparation of depreciation reports will result in schools being fined for being late in reporting the annual corporate tax return. With the accounting information system for depreciation of fixed assets, it is expected that it will facilitate officers in managing fixed asset data and depreciation reports. The new system that will be designed is web-based, so that it can be accessed at any time by interested parties and makes coordination time more effective.

Public transportation is one of the important modes of transportation and is the backbone of transportation in Indonesia. The development of public transportation is also supported by the government, this government support is evident in the national policy, namely the National Medium Term Development Plan (RPJMN). Although public transportation is an effective mode of transportation, it also has obstacles in its development, namely how to meet customer desires in choosing a mode of transportation. There are several variables that are the focus of this research, namely age, gender, income, cost, speed, comfort, safety, efficiency and flexibility. The search for influential variables will use the K-Means and DBSCAN clustering algorithms, these two algorithms are also compared to their performance to find a better algorithm. The results of the Silhouette Coefficient show that DBSCAN has a better performance with a value of 0.99 than K-Means with a value of 0.86. The variables that affect the interest in using public transportation are the most important ones related to cost, speed, comfort, safety, efficiency and flexibility.