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Sinar Harapan store which is engaged in construction materials has regular customers who are outside the area, so a sales information system is needed to help customers buy and receive product information from the store. This web-based information system can help shop customers shop online without having to visit the store in person. The purpose of this research is to design and implement a web-based merchandise sales system at the Sinar Harapan Makassar store. Data obtained through field research, library research and interviews. The system design uses PHP as a programming language and MySQL as the database storage. The information system for selling goods is based on the Sinar Harapan Makassar Store based on the results of the implementation test with the user acceptance test getting an average weight of 36 with a percentage of 90% so this application is very suitable for use

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.

Technology assistance is very helpful for community activities including financial institutions, such as the application of Fintech (Financial Technology). Fintech utilizes technology to improve banking and financial services performed by companies by utilizing software technology. Along with the development, Fintech began to have a negative impact, especially from the money loan service or Fintech Peer to Peer Lending (P2PL). the problem is how is the protection for debtors / customers, such as attempts to intimidate customers who have difficulty paying. The method used in this research is normative juridical, namely research based on secondary data, which is then analyzed qualitatively and presented in a qualitative form.Based on the research results, it can be concluded that protection for debtors or customers who feel disadvantaged can take 5 (five) ways, which are regulated in the Consumer Protection Law, OJK Regulation, ITE Law, BI and Government Regulations. Safeguards in the Consumer Protection Law are accommodated in Article 4. OJK's efforts, in collaboration with Kominfo and AFPI, are that if there is intimidation that is detrimental to the debtor, the debtor can submit a complaint report through the website page provided by the OJK and AFPI. Debtors can also report to the authorities. The ITE Law can be seen in Article 26 of the ITE Law. Efforts made by Bank Indonesia, namely BI to form the Bank Indonesia Fintech Office (BI-FTO) and recommend to follow the existing regulations in PBI No. 16/8 / PBI / 2014 and PBI No 18/17 / PBI / 2016 concerning Electronic Money (PBI E-Money).           Keywords: Financial Technology, Legal Protection, Debtor Efforts

Product distribution is a crucial element of the supply chain system that ensures the smooth flow of goods from producers to consumers at minimal cost and with high reliability. Distribution efficiency not only reduces operational costs but also improves customer satisfaction, market competitiveness, and business sustainability. In the context of Micro, Small, and Medium Enterprises (MSMEs), distribution efficiency becomes even more critical due to limited financial, human, and infrastructural resources. This study aims to analyze the product distribution efficiency of UMKM Kerupuk Jaya Pesona, located in Cinanggung Village, Serang Regency, Banten Province, by applying two classical transportation methods: the North West Corner (NWC) and Least Cost (LC) methods. Both methods were used to determine the allocation pattern that minimizes total transportation cost across three destination regions: Serang, Cilegon, and Pandeglang. The data include three couriers (as supply sources) and three market destinations (as demands), totaling 18,000 product units per distribution cycle. The results show that both NWC and LC methods yield the same total transportation cost of Rp 358,000,000, although their allocation patterns differ. This indicates that the supply–demand and cost structure of the UMKM’s logistics system is balanced. This research concludes that simple optimization methods such as NWC and LC can serve as practical decision-support tools for MSMEs without requiring complex computational models. The study also recommends the application of the Modified Distribution (MODI) method to verify the optimality of the solution and highlights the importance of logistics efficiency in strengthening MSME competitiveness in the digital era.

Digital Business is experiencing rapid growth, including in the online-based food business. The Internet is creating a new face in interactive communication between sellers, consumers and business partners. This allows the company to be able to interact and work together continuously to be able to develop products, marketing, delivery and maximum service to get customer satisfaction. One type of business that is currently growing rapidly and is very popular with customers is food delivery services including go food, grab food and shopee food. This delivery service will increasingly compete according to the response from customers, influenced by the quality of service. The purpose of this study was to find out how service quality affects customer satisfaction, especially in online- based food delivery applications. The research used in this research is quantitative analysis method. The method used is to collect information obtained from questionnaires. Variable indicators were tested for validity and reliability. In testing this validity using the Pearson Correlation approach. The reliability test in this study used Cronbach, Alpha coefficient. The results of the study explain that the service variable partially has a positive effect on customer satisfaction. The influence of service quality provided by service providers and service partners is very well responded by application users.

Indonesia is a country that has projections in 2020 of e-commerce market growth that will continue to grow to reach US $ 20 billion. Therefore, the number of e-commerce sites that have sprung up in Indonesia with the aim of finding as many customers as possible. Blibli.com and JD.ID are examples of many e-commerce in the Indonesian market. E-commerce is one of the creative industries that is approved with the main weapons that rely on creativity and the support they have to utilize more resources. Therefore, this study was conducted to analyze the creative e-commerce industry with a comparative descriptive method to find the differences and streghts of each e-commerce.   Key word: Creative Industries, E-commerce, Comparative Descriptive

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.

The growth of financial technology is filled by digital wallet competition in the industry, one of the most known digital payment in Indonesia is OVO. Even so, the obstacles that OVO has can make users switch to another mobile payment provider. This research aims to analyze the impact on continuance usage intention by customers’ trust, and examine factors that influence trust in terms of gender moderation, the theories developed in this study are Innovation Diffusion Theory and Trust Building Framework. The method used to process data in this study are SEM and PLS. The findings of this research state that continuance usage intention is positively influenced by trust. Trust is significantly influenced by reputation, followed by customization, security, and mobility.

In the process of carrying out clearing activities, obstacles often arise that are faced by the bank, so that this can hinder the smooth running of the clearing process itself. So, to avoid these things, banks are required to provide explanations to customers so that they are more careful with each document that is cleared. So that in this way you can reduce the risks that may occur before the Bank.    

Augmented Reality (AR) and Virtual Reality (VR) which are one of the top ten strategic technology trends for 2019 and continue to be developed massively in this 2020, have been widely applied in various mobile applications by many companies in this industrial revolution era 4.0. AR can be applied to help the promotion for housing developers where users can see the 3-dimensional shape of the types of houses offered, while VR allows users to explore each part of the house in a virtual 3D. Pre-existing brochures are used as markers for this application to work, so that AR and VR applications can be a complement to promotional media. The design method used in this paper is Research and Development (RnD). Salespeople can offer types of houses to prospective customers without having to print multiple brochures, but with just one brochure and one android smartphone to present, so the promotion costs are more efficient.   Keywords: AR, VR, house.

Kaliwungu Dream Building Shop is a business engaged in the sale of building materials and building-producing tools. This trading business sells various materials and tools for building buildings such as sand, cement, nails, paint, hammers and so on. The Dream Building Shop was founded by Mr. Zaenal, whose address is Jalan Raya Sekopek No. 10 Sarirejo Kaliwungu, Kendal Regency. Kaliwungu Dream Building Shop in recording sales transactions, purchases and reports - reports still use the manual method by writing them into a book, this method still requires time which is relatively old and prone to calculation errors, as a result you have to work 2 times or even many times to recalculate transactions that occur. Factors that are generally controlled are human errors that occur in cooking data and storing & maintaining paper-shaped documents, where this is very difficult to overcome. In addition, the process of searching for data or inventory is also less effective and efficient. also affect customers, even though performance according to the store is needed to satisfy customers.

Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation.The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.

Increasing competition especially in the culinary business , make Pecel Solo Restaurant should strive to meet the expectations of customer with the needs and desires of customer so that what is accepted by consumers as expected earlier. The purpose of this study was to determine if there are any the difference (gap) between the expectation with the customers perception of service quality dimensions on Pecel Solo Restaurant. The sampling technique using non probability sampling technique with the sample size is 68 respondents. Data analysis methods used are Mann Whitney , and the Importance Performance Analysis

PT Fastronic Makmur Sentosa (FMS) is an Authorized Dealer Smartfren which distributes products from Smartfren, like Staterpack prime, vouchers, modems and handsets doungle bandling. SMS Gateway application as a service functioned to integrate systems between customers with automated information systems, the customer service with the administration in order to obtain valid information. Customers can order products and access information easily via SMS without having to come directly to the PT. FMS information regarding pricing, promotion information, product specifications and ordering products for customers who are already registered. SMS Gateway application can also help customer service in its duty to serve customers with data that is clear and ter updates can be seen in the administration module. With the SMS Gateway Application to deliver information more quickly when customers need information, generate reports on the stock with a clear to the administration

Marketing or promotional strategies used by the Company CV. Cipta Cemerlang Abadi still uses banners posted in strategic places and distributed brochures. With the promotion media, Banners have problems that are often replaced or removed by others, because the installation of banners has not used official government tax. And for brochure media, there are constraints on increasing production costs to print and spread the promotional media. So most consumers who enter only those who often work with this company or customers. By utilizing the development of the Internet world, where there are millions of users and can be accessed anywhere and anytime, to promote the work of design and sales, the CV. Cipta Cemerlang Abadi doesn't need to bother going to and fro to put up banners and print brochure media. All can be done easily using an internet connection, consumers can see examples of design results or find the computer they want from a website. With a website, this company can distribute product marketing quickly and accurately. Another advantage is that consumers can interact with other consumers or with CV. Cipta Cemerlang Abadi directly.

Radian Rent a Car Semarang, one of developing transportation service provider, faces obstacles in processing data and information since its customer is increasing year to year. The obstacles are spending many times to make report of car damage in mechanic division because weekly or monthly car maintenance data has to be checked one by one, there is not any accounting report that is directly given to the owner since it take long time to look for and reprocess the data, and taking long time to searching car’s receipt and maintenance archive as there are so many unprocessed data that are still in stack of archive. It is not impossible if the processing of tenant data and information use undergoing system, it will take long time to fix the emerged error. In order to increase the performance and to ease and accelerate data and information processing, the writer try to create multiuser based information system of car rental by using Microsoft Visual Foxpro 9.0 software and database of its Microsoft Visual Foxpro to overcome the weakness of the undergoing system of car rental. Microsoft Visual Foxpro 9.0 is program that is designed to help the company to accelerate and ease data processing activity with minimal error level and efficient cost and power. The data include car data, tenant data, user data, and rental car data. This program is able to make data processing job be effective and efficient, to cut time spending to process the data, to minimize error input data, and to organize the data saved in one database

The aim of the research is to find an empirical evidence concerning the implementation of customer perspective of Balanced Scorecard (BSC) in Assalaam Islamic Modern Boarding School Surakarta (AIMBS Surakarta). It is a case study research. Qualitative research design is conducted using semi-structured interviews with 27 members from different stakeholders. Research findings showed that customer perspective of BSC and attributes in strategy map of BSC have been implemented well in AIMBS Surakarta. Besides, the research found supporting factor of implementation of customer perspective of BSC in AIMBS Surakarta, namely: strong commitment from management to adjust the change. The limitation of the research is that the research findings can not be generalized. For future research, it is suggested that the researcher will add the numbers of research object so that the generalization of the research findings can be achieved. Thus, it will give clearer description about implementation of customers perpective of BSC in Islamic boarding schools

Meubel's image which was formerly named "Mukti Jaya" then changed its name to mid of 2013 is one of the companies engaged in furniture trade, from production to buying and selling, which is located in Semarang, precisely on Jl. Elephant No. 188 Ruko No. 9 Semarang Java Central, established on November 22, 1998. Current promotions is using brochures, MMT banners, through the radio, posting advertisements on forums buying and selling and exhibition. However, with the above promotional media less promotion effective because brochures, banners, exhibits have the nature of direct marketing less reach and the ability of the imagination of readers to enjoy and understand it, radio advertisements that have a time limit, and are constrained deeply presentation to the customer because of the less specific promotional media introduced product. Based on the weaknesses above, the company profile video is used for complete brochures, MMT banners, radio ads, and buying and selling forums. Overall it can be concluded that the researchers have succeeded implementing a media company profile that can complement that promotion already running. This can be seen from the results of the validation test conducted by expert experts that overall, the company profile that has been developed by researchers entered into a very good category with a percentage of 90.8%. Other than that, through a field test represented by 30  respondents it can be concluded that Overall, this media has been developed by researchers into the category very good with a percentage of 84.6%.

Sisfo Monitoring of Goods Inventory in Shop Based on Visual Basic 6.0 Multiuser with FIFO method Studin Case in Cimory on the valley Ssemarang Regency is an information system created to overcome the problem of data processing which is still in manual bookkeeping so it takes a long time and results are inaccurate or recap The data does not even have data storage yet undatabase which results in easy data loss. The existing problems can be overcome by making Monitoring of inventory and making data storage information systems more secure and efficient. The design method of monitoring inventory of goods made using the R&D methodology, Flowchat, DFD, ERD and Normalization. The program used to create this application uses the programming language Microsoft Visual Basic 6.0 and MySQL as Database management. The results of this study indicate that the monitoring of inventory of goods applied in Cimory on the valley Semarang Regency can be used to solve data processing problems in the warehouse which include data data collection, data entry of goods, data collection of goods out, data collection of suppliers and customer data collection can make accurate reports , fast and efficient so that reports can be accounted for and the risk of loss of goods will be minimal.

Nasabah adalah konsumen pengguna jasa perbankan yang memiliki hak mendapatkan perlindungan hukum dalam melakukan transaksi. Perkembangan teknologi mendorong nasabah untuk melakukan transaksi secara non tunai (cashless). Produk-produk uang elektronik memberikan solusi kepada konsumen berupa kemudahan bertransaksi. Salah satu produk uang elektronik yang beredar di masyarakat  adalah Brizzi yng diterbitkan oleh PT Bank Rakyat Indonesia (Persero) Tbk. Seiring meningkatnya penggunaan Brizzi di masyarakat, permasalahan terkait penggunaannya pun seringkali dialami oleh pemegang kartu. Permasalahan tersebut menjadi salah satu resiko yang dihadapi pemegang kartu.     Dalam proses penyelesaian masalah inilah seringkali hak nasabah dalam perlindungan konsumen dikesampingkan. Dari latar belakang tersebut, maka dalam penelitian ini dirumuskan permasalahan sebagai berikut : (1). Bagaimana perlindungan hukum bagi konsumen pengguna kartu Brizzi menurut Undang-Undang? (2) Apa saja resiko yang ditanggung oleh pengguna kartu Brizzi dalam bertransaksi? (3) Bagaimana penyelesaian masalah apabila terjadi hal yang merugikan konsumen pengguna kartu Brizzi. Metode pendekatan yang digunakan dalam penelitian ini adalah yuridis normatif. Dalam pendekatan yuridis, hukum dilihat sebagai norma sehingga pendekatan ini mengacu pada peraturan perundang-undangan yang berlaku. Pendekatan normatif digunakan untuk menganalisis hukum sebagai suatu perangkat aturan perundangan yang bersifat normatif. Berdasarkan penelitian yang dilakukan, resiko yang dihadapi pengguna kartu antara lain gagal top up tapi saldo terdebet, jaringan offline, Brizzi rusak,hilang, pasif, dan permasalahan biaya. Permasalahan tersebut dapat diselesaikan oleh Bank BRI sebagai bank penerbit melalui layanan Call BRI 14017, Customer Service di unit kerja, maupun melalui media sosial BRI. Maksimal penyelesaian adalah 14 (empat belas) hari kerja dihitung dari diterimanya komplain oleh Bank BRI. Perlindungan hukum bagi nasabah terkait transaksi pembayaran non tunai khususnya kartu BRIZZI menurut Peraturan Otoritas Jasa Keuangan No.1/POJK.07/2013 tentang Perlindungan Konsumen Sektor Jasa Keuangan adalah penerapan prinsip transparansi, perlakuan yang adil, keandalan, kerahasiaan dan keamanan informasi konsumen, serta penanganan pengaduan dan penyelesaian sengketa konsumen secara sederhana, cepat dan biaya terjangkau. Bank BRI perlu meningkatkan kualitas layanan dan meningkatkan keamanan bagi nasabah pemegang kartu Brizzi yang berkebutuhan khusus.