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The purpose of this research is to promote t-shirt products from Sakukata.co, and to increase customer satisfaction with packaging design using the QFD method. This type of research is quantitative research. The population in this research are customers who have purchased Sakukata.co products at least once. The sample of this research was selected using Linear Time Function and obtained 40 respondents. This study used primary data from Sakukata.co and questionnaires, the data were analyzed using the Quality Function Deployment (QFD) method.The packaging attributes at Sakukata.co consist of the design, dimensions, capacity, shape, strength, and durability of the packaging. The Respon Teknis that must be in Sakukata.co is the packaging design is modern, simple, informative, elegant, and identical to Sakukata.co. The dimensions of the packaging are the same size as the product and can accommodate additional items for souvenirs (during the promo). Maximum packing capacity for 2 products. Ergonomic, and easy to open and close. The packaging material is not easily damaged, and can protect the product when it rains. Packaging design for primary, secondary and tertiary packaging.The results of the partial or simultaneous regression test show that the packaging attributes have a significant effect on customer satisfaction..

After doing research on Singkong Keju D-9 Salatiga, it can be seen that Singkong Keju D-9 Ready to Fried has limitations in its packaging, which is not yet in accordance with the regulatory standards of the State Ministry of Cooperatives and SMEs RI. In addition, it also has a packaging design that is not much different from competing products. Therefore, it is necessary to design a packaging design that is in accordance with the regulatory standards of the Ministry of Cooperatives and SMEs of the Republic of Indonesia and also innovation in packaging design that is able to provide characteristics as a souvenir product typical of the City of Salatiga so that it has an exclusive image on the product and continues to be able to compete against its competitors.The purpose of this study is to describe the effect of packaging design on consumer confidence in buying products based on packaging design and measure the accuracy of the theme of the illustration image on the packaging design of Singkong KejuD-9 as souvenirs typical of the city of Salatiga.The method used is the Research and Development method, starting with (1) potential and problems, (2) data collection, (3) packaging design, (4) packaging design validation, (5) packaging design revision, (6 ) product trials, (7) implementation.The results showed that the packaging design had met the requirements and met the requirements for use, judging from the results of the validation it had Cronbach's Alpha Reliability >=0.6 that the questionnaire used was very reliable.

This study aims to determine the effect of managerial ownership, intellectual capital, capital structure on firm value with profitability as an intervening variable. The population used in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) 2018-2022. The sampling technique used is purposive sampling and data management using SPSS 16. This type of research is a research with a quantitative approach. The analytical method used is multiple regression analysis. The research results obtained based on the partial test (t test) obtained: (a) Managerial Ownership does not partially have a significant effect on Profitability (b) Intellectual Capital partially has a significant effect on Profitability (c) Capital Structure partially has a significant effect on Profitability. (d) Managerial Ownership partially has a significant effect on Firm Value, (e) Intellectual Capital partially does not have a significant effect on Firm Value (f) Capital Structure partially has a significant effect on Firm Value. (g) While for the results of intervening variables using path analysis test shows that managerial ownership and capital structure have a significant effect on firm value through profitability but intellectual capital cannot significantly affect firm value through profitability.

This study aims to examine the effect of structure on ownership, profitability, and capital structure of firm value on property and real estate listed on the Indonesia Stock Exchange in 2016-2020. The sample selection technique used porpusive sampling and obtained as many as 30 Property and Real Estate Companies. The data analysis technique used panel data regression analysis using Eviews 10.0. Based on the results of partial hypothesis testing, it was found that the ownership structure had no significant effect on firm value. Profitability has a positive and significant effect on firm value. Capital structure has a positive and significant effect on firm value. Based on the hypothesis, simultaneously ownership structure, profitability and capital structure have a positive and significant effect on firm value in Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2016-2020. The contribution of the independent variables of ownership structure, profitability and capital structure to the dependent variable of firm value is 0.80213 or 80%. Meanwhile, 20% is influenced by other variables outside the study. It is hoped that this research can help properties and real estate listed on the Indonesia Stock Exchange to increase firm value by considering factors that have a significant effect on profitability such as ownership structure, profitability, and capital structure.

There are many e-commerce sites that have been present in Indonesia, one of which is Shopee. Shopee is here to provide many attractive offers such as lots of discounts, promos, cashback etc. This can lead to consumptive behavior. This study aims to determine: (1) The effect of advertising on consumptive behavior (2) The effect of conformity on consumptive behavior (3) The influence of a hedonic lifestyle on consumptive behavior in consumptive behavior. The population of this study were users of the e-commerce application Shopee in Mojokerto. In this study using a sample of 100 respondents. The sampling technique is purposive sampling technique with the criteria of women, domicile in Mojokerto, at least 17 years old, have used or purchased goods or services through the Shopee e-commerce application. Data analysis techniques used validity and reliability tests and hypothesis testing using multiple linear regression analysis, t test, f test, and R2 test. The results of this study indicate that advertising has a positive and significant effect on consumptive behavior, conformity has a positive and significant effect on consumptive behavior, the hedonic lifestyle has a positive and significant effect on consumptive behavior, advertising, conformity and hedonic lifestyle together have a positive and significant effect on behavior. consumptiveperilaku konsumtif.

The Company has short-term and long-term. In the short term the company aims to maximize current profits, while in the long term it aims to increase the value of the company itself. This research aimed to examine and analyze the effect of profitability, company size, leverage, and CSR disclosure to the value of manufacturing companies listed on the IDX in 2015-2019. While, the sampling collection technique used purposive sampling with 10 samples which fulfilled the criteria. The data analysis technique used multiple regression linear with SPSS (Statistical Product and Service Solutions). In this research, the testing variable of profitability used Return On Asset (ROA), company size used total assets, leverage used Debt to Equity Ratio (DER), CSR used Corporate Social Disclousure Index (CSDI), and the value of the company used Tobins’Q. The research result concluded that: (1) profitability effect the value of the company, (2) company size did not effect the value of the company, (3) leverage did not effect the value of the company, (4) CSR disclosure effect the value of the company. Keywords: Profitability, Company Size, Leverage, CSR Disclosure, and the value of the company.

This study aims to determine the effect of Obedience Pressure, Independence, and Audit Expertise on Audit Judgment at Public Accounting Firms in the East Surabaya Region. The population of this research is all auditors who work at the Public Accounting Firm in the East Surabaya Region which consists of 28 Public Accounting Firms that are registered in the Public Accounting Firm Information System at the Indonesian Institute of Public Accountants with the Ministry of Finance of the Republic of Indonesia Secretariat General of the Center for Financial Professional Development. These are 40 auditors who work at 9 Public Accounting Firms in the East Surabaya Region. This study uses the Structural Equation Model (SEM) model with the Partial Least Square (PLS) analysis model to test the previously proposed hypotheses. PLS analysis was tested using SmartPLS version 2.0 for windows software. Based on the results of the research that has been done, it can be concluded as follows: that Obedience Pressure on Audit Judgment is proven to have a significant negative effect. Independence from Audit Judgment is proven to have a significant positive effect. Audit expertise on Audit Judgment is proven to have a significant positive effect.

This research aims to test the relation between ownership structures and capital structure firm value of basic industry & chemistry firm. This research places the capital structure as a mediating variable for the relationship between ownership structure and firm value. The sample used is a company listed on the Indonesia Stock Exchange for the period 2014-2019, using a purposive sampling technique got 115 samples that meet the criteria. Data processing using the IBM SPSS 23 series program as an analysis tool. The result is that management's ownership has a negative effect on capital structure, and a positive effect on firm value, while institutional ownership has a positive effect on capital structure, and a negative effect on firm value. This study also found that capital structure is a mediating variable of the relationship between management ownership and firm value. Keywords: ownership structure, capital structure, firm value  

The capital market is one of the alternative sources of long-term funding among various other alternatives for companies that need funds for the sustainability of the company. The capital market has an important role for the economy of a country because the capital market performs a function, namely as a means for business funding or as a means for companies to obtain funds from the investor community.   For this reason, it is necessary to expand research that is supported by a basic theory, so the problem of factors capable of predicting changes in stock prices is proposed, where there are two variables that are thought to have an effect on changes in stock prices in this study. The two variables are asset structure and firm size. In addition, based on various previous research results, it was found that there were gaps or inconsistencies in the research results (gap research) conducted by researchers. On this basis, the title adopted from this research is "The Effect of Asset Structure and Company Size on Share Prices in Pharmaceutical Sub-Sector Companies on the Indonesia Stock Exchange".

The Influence of Prices and Lifestyle on People's Purchase Intention in Traditional Markets An Understood During the Covid-19 Pandemic. This study aims to determine the effect of prices and lifestyle on people's buying interest in understanding traditional markets during the Covid-19 pandemic. This type of research is a quantitative associative research and its location is in the traditional market An understand, Bima City. In this study, the sample consisted of 55 respondents who were selected using purposive sampling technique. Data collection techniques in this study using a questionnaire, observation, and literature study. Testing the instrument using the validity test and reliability test. The data analysis method used is multiple linear regression analysis, the coefficient of determination; f test (simultaneous test), t test (partial test) and classical assumption test. The results showed that by means of the t test (partial test) it is known that the price variable does not have a significant effect on the purchase intention variable while the lifestyle variable has a positive and significant effect on the purchase intention variable. Then by means of the f test (simultaneous test) it is known that the variable price and lifestyle variables have a positive and significant influence on the purchase intention variable.

ABSTRACT           This study is aims  to determine the effect of the level  of (1) cash turnover against economic rentability, (2) the accounts receivable turnover against economic rentability, (3) cash turnover and accounts receivable turnover for  economic rentability. Subjects in this study is a credit cooperative Tuke Ler Hewokloang and its object is cash turnover, accounts receivable turnover and economical rentability.  The type of date in this study were collected quntitative data with documentation techniques and analyzed using multiple linier regression analysis. The Result of this study showed  (1) the level of cash turnover does not affect the economic rentability, (2) the level of accounts receivable turnover ratehas an effect and not significant to economic rentability, (3) the level of cash turnover and accounts receivable turnover rates affect and significant the economic rentability in Credit Cooperative Tuke LerHewokloang. Keyword: cash turnover, receivable turnover, economic rentability.

The method of collecting data is through surveys and distributing questionnaires to visitors, with a sample of 100 respondents using quantitative techniques. The data analysis technique used is SEM (Structural Equation Modeling) analysis with PLS (Partial Least Square). The results of this study indicate that there is no significant influence of attractiveness on visiting satisfaction and there is a significant influence of location on visiting satisfaction, then there is no significant influence of attractiveness on visiting decisions and there is a significant influence of location on visiting decisions, then there is a significant influence of visiting satisfaction on decisions Visiting and visiting satisfaction cannot mediate the effect of attractiveness on visiting decisions, while visiting satisfaction can mediate the influence of location on visiting decisions.Analysis of Variant (R2) can be seen that the R-square value for the visiting decision variable is 0.788 which can be interpreted that the magnitude of the influence of the attractiveness, location and visiting satisfaction variable on the visiting decision is 78.8% while the remaining 21.2% is explained by the variable others outside of this study. Then the R-square value for the visiting satisfaction variable is 0.634, which means that 63.4% of the visiting satisfaction variable is influenced by attractiveness and location variables, while the remaining 36.6% is influenced by other variables outside of this study.

When a company operates, demands and responsibilities are attached responsibility for the company concerned for the local community in surroundings. Communication in internal discussions can be said to be more important rather than external communication, because discussion must function effectively in achieve its goal of maintaining relations with all publics within the discussion. In a In the company there are many people from various social and different professionals working for the same goal. It is hoped that the Employee Discussion Online Forum can provide benefits and ease of discussion, efficient and reliable information services updates to mployees and makes it easier for employees to exchange various ideas and information and can also resolve conflicts internals. design The development of this Employee Discussion Online Forum via Internet by website uses PHP and MySQL applications.

This research is meant to test the influence of liquidity, profitability, and leverage to the firm value with the corporate social responsibility as the moderating variable. Firm value describes the prosperity of the shareholders. Liquidity, profitability, leverage and corporate social responsibility are the factors which can be a consideration for investors in investing. Methods that used in this research is quantitative method using secondary data obtained through the company’s financial statements. The result of the research shows that: 1) Liquidity has an influence to the firm value. 2) Profitabilitry has an influence to the firm value. 3) Leverage has an influence to the firm value. 4) Corporate social responsibility is unable to moderate the influence of liquidity to the firm value. 5) Corporate social responsibility is unable to moderate the influence of profitability to the firm value. 6) Corporate social responsibility is unable to moderate the influence of leverage to the firm value.

The purposes of this research were to analyze the sources of cash, to analyze the application of cash, to analyze the liquidity level, and to analyze the effect of source and application of cash on liquidity at the National Logistical Supply Agency of Maumere Branch Office. The results of analysis showed that in the period of 2017-2018, the sources of cash weretaken from the decrease of accounts receivable, inventory of indirect material, the increase of accumulation depreciation of building and machinery, the decrease of sales revenue bank,the increased of account payable, the increase of  accrued expense, the increase of regional division connection, the increase of capital, the decrease of cash. The application of cash in 2017-2018 covered the increase of down payment, merchandise inventory and tax payable. In the period of 2018-2019, the sources of cash were taken from the increase of down payment, the increase of accumulation depreciation of building and machinery, the increase of procurement payable and tax payable, the increase of accrued expense, the increaseof regional division connection. The application of cash in the period of 2018-2019 covered the increase of accounts recerivable, the increase of merchandise inventory and inventory of indirect material, the increase of prepaid expenses, the increase of sales revenue bank, the decrease of account payable, the decrease of profit or loss accumulation, and the increase of cash.Based on the results of this research, it can be conclueded that if the cash of National Logistica Supply Agency increased, the liquidity level would also increase, meanwhile if the cash of National Logistic Supply Agency descreases, the liquidity level will also decrease. Keywords: Source of Cash, Application of Cash, Liquidity

This study aims to examine and analyze the effect of budgetary participation, clarity of budget targets, organizational commitment to budgetary slack. This research uses quantitative research using primary data. The primary data is a questionnaire that distributed to respondents. This research used PLS-SEM with the help of SmartPLS version 3.0 for windows software to data analysis. This results prove that the variables of budgetary participation, clarity of targets, and organizational commitment have an influence on budgetary slack.

SMP Harapan Mulia adalah salah satu sekolah swasta di Kota Denpasar, sekolah ini memiliki program smart classroom yakni pembelajaran dengan menggunakan iPad dan Digital Books. Program ini diterapkan sebagai upaya adaptasi dengan perkembangan IT yang semakin pesat, program ini akan berhasil dan berdampak positif bagi diri siswa jika dibarengi dengan pola asuh yang baik dari orangtua sebagai bentuk kontrol. Berdasarkan latar belakang tersebut maka adapun tujuan penelitian ini adalah untuk mengetahui: 1) Pengaruh iPad terhadap hasil belajar siswa, 2) Pengaruh pola asuh terhadap hasil belajar siswa dan 3) Pengaruh iPad dan pola asuh terhadap hasil belajar siswa di SMP Harapan Mulia Denpasar. Penelitian ini adalah deskriptif kuantitatif dengan pendekatan korelasional, populasinya seluruh siswa kelas VII dan VIII dengan sampel 67 siswa. Teknik pengumpulan data menggunakan kuesioner, dokumentasi, dan observasi. Hasil penelitian menunjukkan bahwa: 1) nilai thit -0.186 < ttab 2,000 artinya variabel X1 tidak berpengaruh terhadap variabel Y 2) nilai thit 0.287 < ttab 2,000 artinya variabel X2 tidak berpengaruh terhadap variabel Y, 3) nilai Fhit 0.052 < Ftab 3,15 Artinya variabel X1 dan X2 secara simultan tidak berpengaruh terhadap variabel Y. Kontribusi variabel X1 dan X2 terhadap variabel Y sebesar 0,2% sisanya 99.8% dipengaruhi oleh variebel lain yang tidak diteliti.   Abstract Harapan Mulia Junior High School is one of the private schools in Denpasar City, this school has a smart classroom program, namely learning using iPad and Digital Books. This program is implemented as an effort to adapt to the increasingly rapid development of IT, this program will be successful and have a positive impact on students if it is accompanied by good parenting from parents as a form of control. Based on this background, the objectives of this study are to determine: 1) The effect of iPad on student learning outcomes, 2) The effect of parenting on student learning outcomes and 3) The effect of iPad and parenting on student learning outcomes at Harapan Mulia Junior High School Denpasar. This research is a quantitative descriptive with a correlational approach, the population is all students of class VII and VIII with a sample of 67 students. Data collection techniques using questionnaires, documentation, and observation. The results showed that: 1) the value of thit -0.186 < ttab 2,000 means that the X1 variable has no effect on the Y variable 2) the thit value of 0.287 < ttab 2,000 means that the X2 variable has no effect on the Y variable, 3) the Fhit value of 0.052 < Ftab 3.15 It means variables X1 and X2 simultaneously have no effect on variable Y. The contribution of variables X1 and X2 to variable Y is 0.2%, the remaining 99.8% is influenced by other variables.

Teachers' literacy teaching creativity is the ability of teachers to constantly develop literacy materials or lesson materials and be able to create an interesting and active atmosphere and be able to modify lessons.  Creativity development in literacy learning is also very important and teachers are required to demonstrate and show the creativity process. One alternative that teachers can do is to create, compile and develop effective, efficient and creative literacy teaching materials.  This study aims to determine the development of teacher creativity in making reading, writing and counting teaching materials. The method used was descriptive qualitative method. The research subjects were teachers in Cimanggu sub-district. The results of this study indicate that: creative teachers are teachers who are able to develop pedagogical skills, namely being able to compile more varied teaching materials. In addition, they are able to improve pedagogical skills in developing reading, writing and counting literacy teaching materials so that learning becomes more innovative and effective. The development of quality literacy teaching materials can support human resources who are more competent, creative, productive and have high fighting values to face the era of globalization.

Dry lips are caused by the effect of the epidermis tissue of the lips both in cold and hot temperatures. The lip scrub moisturizes and nourishes the lips, making them look fuller, healthier, and hydrated. This study aims 1) to determine and explain the process of making Sugar and Honey Scrub. 2) To find out how to use Sugar and Honey Scrub on dry lips. 3) To know the changes of dry lips after doing Sugar and Honey Scrub. The method used in this research is experimental research, literature, documentation and interviews. The experiment was carried out at the Laboratory of the Cosmetology Study Program of the Kartini Academy of Social Welfare, Jalan Sultan Agung, No.77, Gajahmungkur Village, Gajahmungkur District, Semarang City. The formula is 1) 17g sugar, 10g honey 2) 17g sugar, 7g honey 3) 11g sugar, 6g honey. Experimental research results show Sugar and Honey Scrub in the third experiment, 11g honey and 6g sugar produce pale yellow color, sugar aroma, soft texture. The public test was carried out to 30 Panelists. In the third experiment, the average color was 1.7, Aroma 2.4 and Texture 2.7. Changes After 1 time using the Sugar and Honey Scrub, the lips look moist, supple and healthier. Thus, it can be concluded that there is a new innovation opportunity, namely Sugar and Honey Scrub for treating dry lips.

Ultraviolet light is commonly used as a laboratory sterilization method to complement chemical sterilization. Until now, there has been no standard reference for the use of exposure time and exposure distance that can be effectively used for sterilizing laboratory rooms. Based on this, it is necessary to conduct this research to test the effectiveness of ultraviolet irradiation in the laboratory with varying exposure times, including 0.5, 1, 1.5, and 2 hours with an irradiation distance of 1, 1.5, and 2 meters. This experimental research was conducted at the Medical Laboratory of the Mangunwijaya Catholic Polytechnic of Medical Laboratory Technology Program. Capture of airborne microbes using the settle plate method. The results showed that the percentage reduction in the number of microbes before and after irradiation was 96.30, 62.97, 85.18, and 59.26 CFU/m3, respectively, for exposure time 0.5, 1, 1.5, and 2 hours, while the percentage decrease in the number of microbes for distance 1; 1.5; and 2m is 66.67; 67.74; 64.71 CFU/m3. The conclusion was that the adequate time to reduce the number of air microbes was 0.5 hours, while the effective distance was 1.5m.