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In order to achieve targets, companies need healthy funds to improve their performance. Companies can find out the availability of funds through the company's cash flow reports. This study aims to analyze PT KAI's cash flow ratio during 2014-2019. The research is descriptive quantitative by calculating the cash flow ratios. The cash flow ratio used is the cash liquidity ratio, which includes the operational cash flow ratio (AKO), the cash to interest coverage ratio (CKP), the capital expenditure ratio (PM) and the total debt ratio (TH). After calculating the ratio, do a growth ratio analysis during 2014-2019. The data used is PT KAI's audited financial statements for the 2014-2019 period. The results of the study show that PT KAI's cash flow ratio as a whole is still in a bad condition. The four ratios of operating cash flows used in this study, there are three ratios have a value of less than 1, namely the ratio of cash sweeps to current debt (AKO), the ratio of capital expenditure (PM) and the ratio amount of debt (TH). Meanwhile, one other ratio, namely the cash to interest coverage ratio (CKB), is worth more than 1.

In the field of village administration, there is a budget regarding the Fixed Income of the Village Head and Village Officials, and there are allowances for BPD operations, Village Government Operational Expenditures and RT / RW Operations. This is a problem for village government officials, especially Kalisemo village, by making it one permanent income for the village head and village apparatus under one roof of the budget line, namely the allocation of village funds, so to be able to enjoy the salary, the village apparatus must wait for the ADD Budget disbursement first so that it cannot enjoy a quarter of a month's salary and even a month will only be a luxury and impossible. The purpose of this study was to determine ADD in Kalisemo Village, determine the suitability of the percentage of VillageHeads and Village Officials in Kalisemo Village, Loano District, Purworejo Regency to ADD, to know the implementation / application of ADD in Kalisemo Village About SILTAP Village Heads and Village Officials and to know Evaluation ADD regarding SILTAP of Village Heads and Village Officials in Kalisemo Village.In this research, the type of data used is qualitative data and quantitative data. The data sources are primary data, secondary data, information and analogical situations. The data source sampling technique used is social citation. The type of data collection used is observation, interviews / interviews, literature study and documentation. The data analysis techniques in this study were data reduction, data copy and drawing conclusions or verification. In data validation research or testing the validity of data is an important factor in research. This study uses a percentage technique with a formula. The data presentation technique uses descriptions and is qualitatively explained, analyzed through descriptive explanations. Meanwhile, the analyzed data will be presented in the form of tables and attachmentsVillage Fund Allocation in Kalisemo village, Loano sub-district is paid twice a year. In addition, the application of ADD regarding SILTAP for VillageHeads and Village Officials is set at a maximum limit of 60% of the total ADD. SILTAP of Village Heads and Village Officials in Kalisemo Village, Loano District, Purworejo Regency towards ADD according to the percentage of provisions that have been set, which is 60%. Implementation / application of ADD regarding SILTAP for Village Heads and Village Officials in Kalisemo Village that SILTAP in Kalisemo Village has met the maximum limit of 60% and implementation of ADD spending on SILTAP expenditure for Village Heads and Village Officials is implemented according to existing rules, namely the current SILTAP regulations so the one with ADD. Evaluation of the Accountability Report for the SILTAP report of the Village Head and Village Officials in Kalisemo Village is still lacking in completeness of the files. For attachments, a photocopy of Decree (SK) on the Amount of First Semester SILTAP Acceptance and a photocopy of the Decree of the Goods and Services Procurement Team, then a photocopy of the Decree of the Activity Implementation Team has not been attached to the Accountability report (LPJ). In carrying out work, the apparatus is not in accordance with the main duties and functions of each job. 

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.

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.

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

Increasing competition in business competition, especially in companies engaged in the trading sector, requires every business actor to be quick and responsive in handling or responding to the condition of his sales, this is intended so that the company's sales results continue to increase And one of the main keys in sales is the inventory of goods, inventory goods or inventory are goods that can usually be found in closed warehouses, fields, open warehouses, or other storage places, either in the form of raw materials for semi-finished goods, goods for operational purposes, or goods for the needs of a project. By managing goods properly, it will certainly make it easier to find and get information for available goods. And to manage this information, a computer-based inventory information system is needed, which is expected to increase sales volume. The information system created will assist companies in finding or processing data on available goods, processing the entry and exit of goods, as well as knowing information on suppliers

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.

The development of smartphones today is very rapid and can not be separated in everyday life in finding information or making information and in all fields of work requires communication tools to access data and information, it is no wonder in terms of smartphone work being an inseparable part separate, this research I use smartphone especially Android which is currently one of the operational systems that are commonly used by the public especially Indonesia so that it can be used to help team performance in the field in this case Merchandiser in conducting Data Processing Asset Material Promotion Using Qr Code to monitor and control the allocation of promotional material assets in the field to facilitate reporting of promotional material assets. QR Code is a two-dimensional matrix code or barcode that comes from the word "Quick Response", where the contents of the code can be deciphered quickly and precisely, Optimizing the use of applications in this case QR code to facilitate monitoring and control of promotional materials in the field which will help merchandiser to help make it easier to do work in the field and directly connected to the admin computer at the head office, so it will be easy, fast, and accurate.

In all section of inventory management, including inventory management in a hospital, minimize cost and ideal inventory accommodation against demand has always been a primary goal (Varghese, 2012). Nearly a third of the operational success of a hospital is in the field of medical supplies. In its usual way, inventory  management in hospitals using the approach to the demand usage, the characteristics of the item and the estimate of the demand. The model presented in this study accommodates that common approach which use a combination of inventory safety stock limit, Economic Order Quantity, and reorder point in a information system dashboard that capable to provide quick and easy information about the condition of inventory management. The result of the system are used for the hospital pharmaceutical inventory management in integration with the INACBGs  to optimize the inventory performance.  

A cash flow statement is a financial report that contains information on cash inflows and cash outflows from a company during a certain period. This information is presented according to the type of activity that causes the cash inflows and outflows to occur. Company activities generally consist of three types, namely, operational activities, investment activities and financial activities. The process of receiving and disbursing cash is also recorded at any time for the preparation of the company's income statement. Cash flow recording activities at this company are still manual where every company receipt will be recorded by employees of the finance department which will ultimately be recapitulated in the annual report and compared with other recording results such as cash disbursements. This system has many weaknesses where the information needed cannot be presented quickly and accurately, requiring a fairly complicated process for a longer time to check certain cash flows. 

This study aims to analyze the effect of the Loan To Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) and Operational Costs compared to Operating Income (BOPO) to Return On Assets (ROA) (Conventional Commercial Bank Studies 2013 to 2019). This research uses several analytical methods, namely descriptive analysis, Classic Assumption Test, Multiple Linear Regression Test. The LDR independent variable test results have a positive and not significant effect on the dependent variable ROA. CAR, NIM, BOPO have a negative and significant effect on the dependent variable ROA. Simultaneously there is a significant influence between Loan To Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) and Operational Costs Compared to Operating Income (BOPO) to Return on Assets (ROA). Adjusted R2 Return on Assets (ROA) can be explained by variations of the four independent variables Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) Variables, Operational Cost Variables compared to Operating Income (BOPO) .   Keywords: ROA, LDR, CAR, NIM and BOPO

Military justice carried out by the Military Prosecutor is an indirect authority because the delegation of the case is an implementation of the Handover of the Case from Papera, in other words the Military Prosecutor cannot delegate the case or take prosecution action to the competent court without the existence of a Decree from Papera because it is in accordance with Article 123 paragraph (1) letter f of Law Number 31 of 1997, in essence, the authority to hand over cases is the authority of Papera, not the authority of the Military Prosecutor. The aim of this research is to analyze the responsibilities of Military Prosecutors in carrying out prosecutions. Technically, juridically, they are responsible to the TNI Prosecutor General (Orjen TNI), while operationally they are responsible to the Case Submitting Officer (Papera). Qualitative research uses a descriptive approach to collect data systematically, factually, and quickly according to the description at the time of the research. The results of this research show that Military Prosecutors as law enforcers in the field of prosecution in the Military Justice environment have a strategic and decisive role in indicting someone before trial. For this reason, the professionalism of Military Prosecutors is a necessity in carrying out their duties so that prosecutions can be carried out in accordance with applicable regulations and the goal of law enforcement itself can be achieved optimally as expected.

Satisfaction is a person's feelings of pleasure or disappointment that arise after comparing the results of a service that are in accordance with or not in accordance with the expectations they had before getting service. Patients as users of nursing services demand nursing services in accordance with their rights, namely quality nursing services. In providing nursing services, Standard Operational Procedure (SOP) is very important to assist nurses in achieving quality nursing care. In giving medicine, one must pay attention to the six "correct" principles which have become mandatory procedures before giving medicine, namely: right patient, right drug, right dose, right method, right time, and correct documentation. This study aims to identify the effect of applying standard operational procedures (SOP) for drug administration with the six correct principles on the level of patient satisfaction in Ungaran Hospital. The design of this research is descriptive analysis using a cross sectional approach, the number of samples used is 90 respondents using the Slovin formula to determine. The results of the study using the Chi Square analysis test showed that there was a significant effect between the application (SOP) of drug administration with the six correct principles on the level of patient satisfaction (p = 0.000). From the results of the analysis obtained the value of Odds Ratio (OR) of 59.160. The recommendation from this research is that nurses always apply the SOP correctly to increase patient satisfaction.

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

In this modern age, homes are becoming an increasingly increasing number of basic needs for society. However, critical urban middle communities begin to adopt an Islamic lifestyle by utilizing a sharia-based mortgage facility on sharia housing provided by the Developer Property. The purpose of this study is to determine the influence of religious conformity factors and operational factors on consumers in purchasing home mortgages developer sharia. The research method used is multiple linear regression sourced from the primary data by distributing questionnaires to home consumers KPR developer sharia as much as 90 respondents. Sampling technique used is purposive sampling technique and data using SPSS software version 22 for windows. The results of this study indicate that religious conformity factors partially no significant effect on the purchase of home mortgage developer sharia with Sig value. (0.154> 0.05) and the value of t-count (-1.439 <1.987). Operational factors partially no significant effect on the purchase of home mortgages developer sharia with Sig value. (0.416> 0.05) and the value of t-count (0.818 <1.987). While simultaneously between the factors of religious suitability and operational factors also stated no effect on the variable home mortgages developer sharia.

Communities with lower levels of well-being tend to disregard the norms or rules of the applicable law. Seeing these conditions to meet the needs of a tendency to use all means so that these needs can be met. Of the ways used there is a violation and does not violate the norms hukum.Salah a form of crime that often occurs in the community is a criminal offense committed by a robber. Robber or in legal terms is theft with violence. The term phenomenon begal legislation criminal penalties stipulated in Article 365 CriminalCode.             The problem according to the author in this study is how countermeasures against the crime of theft by weighting (nozzle) conducted by the robber in the jurisdiction Polrestabes Semarang and obstacles faced by the police in combating the criminal acts of theft by weighting (nozzle) conducted by begal in Semarang Polrestabes jurisdictions as well as efforts to overcome the problems.             The method used in this research is sociological juridical is an approach that uses the principles and legal principles derived from the rules written, sociological is an approach that aims to clarify the real situation in society towards the issues examined in other words give meaning important on the steps of observation. The use of sociological juridical methods conducted by the researchers is not only based on laws and legal provisions relating to countermeasures against acts pidanapencurian by weighting (nozzle) conducted by the robber in the area of ​​Law Polrestabes Semarang.             The results showed that the prevention of the crime of theft by weighting (nozzle) conducted by the robber in the area of ​​Law Polrestabes Semarang, namely by attempts non penal or preventive such as by making banners that contain extension or an appeal to the people to always remember safety self-owned assets, and outreach to the community. Efforts penal or repressive efforts undertaken by performing operations that continuously patrol Eagle Team Anti robber, Razia vehicle at night, arrest the perpetrators, and take action-action firmly against the perpetrators under criminal law. The obstacles faced by the police in response to acts of pidanapencurian by weighting (nozzle) conducted by the robber in the area of ​​Law Polrestabes Semarang. Barriers that are internal police investigators is the lack of personnel, so that the number of police investigators are not proportional to the number of population in a large area. Furthermore, the operational funds are extremely limited. Barriers that are external, namely a less litigious society, people with low education, people are less concerned with environmental safety.

Manufacturing is an industry that using machinery in the production process. In this research the manufacturing is engaged in the production of the best quality pumps that used in oil palm plantations. Although this manufacture produces high quality products, but in the business process still there are several weaknesses, such as some of processes manually, systems still not integrated each other, overlapping position, etc. In this research, The Open Group Architecture Framework (TOGAF) was chosen with the Architecture Development Method (ADM) which has eight phases with focus on the business architecture phase. The expected results of this research are to be proposed TOGAF model by aligning business strategy and IS/IT, also integrating all systems and stakeholders that support business activities to achieve business goals so it will more be optimal, effective and efficient in the operational.

SMP Muhammadiyah Salatiga designing a Website which is also integrated with social networking is equipped with  several  facilities,  such  as  school  bulletin  board,  news,  articles,  schedule of  events,  photo  gallery,  downloadable content and web forums to provide convenience to members for sharing online. This  study  was  developed  using  the  method  of  system  development  Research  and  Developmnet  [1]  which consists  of:  Research  and  Information  Collection,  Planning,  Develop  Preliminary  Form  of  Product,  Preliminary  Field Testing,  Product  Revision  Main,  Main  Field  Testing,  Operational  Product  Revision,  Operational,  Field  Testing,  Final Product Revision, Dissemination and Implementation using the programming language PHP with MySQL database. The results showed that the system serves as a medium of information kominukasi with students, teachers, employees, alumni and the community as well as a media campaign.

The purpose of this research was to investigate the effect of carbon emissions disclosure on financial performance, operational performance and cost of equity, the influence of financial performance, operational performance, and cost of equity on firm value, and to investigate the effect of carbon emissions disclosure on firm value mediated by financial performance, operational performance, and cost of equity. Population used is the whole company public listed in Indonesia Stock Exchange period 2013- 2015. Number of samples are 86 firms each year, was selected by purposive sampling method and using secondary data, i.e. the annual report. The analytical method used is path analysis and hypothesis mediation analysed by using Sobel test. The result of analysis show that carbon emissions disclosure have positive and significant effect on financial performance, operational performance and cost of equity. While financial performancebhave positive but not significant effect on firm value, operational performance have positive and significant effect onfirm value, and cost of equityhave negative and significant effect on firm value. This research also shows that the operational performance and cost of equity plays a role in mediating carbon emissions disclosure on firm value, while financial performance do not mediate the effect of carbon emissions disclosure on firm value. The implication is the firms should pay more attention to the company's relationship with the surrounding environment so that the company's image can be improved because the firm’s sustainability are not only determined by the level of profitability, but also they have to combine economic performance, the concentration of social justice, and responsibility towards environmental sustainability. Keywords: carbon emissions disclosure, financial performance, operational   performance, cost of equity and firm value

Load imbalance in three-phase distribution transformers can increase neutral current and power losses, thereby reducing the efficiency and reliability of electric power distribution systems. This study aims to analyze the level of load imbalance, power losses caused by neutral current, and the effectiveness of manual load balancing using the two-time-point method, namely peak load time (PLT) and off-peak load time (OPLT). The research was conducted on the PNIAI007 distribution transformer at PT PLN (Persero) ULP Enarotali using a quantitative descriptive approach with a case study design. Data were obtained through measurements of phase currents and neutral current, which were then analyzed to compare conditions before and after load balancing.The results show that the load imbalance level was significantly reduced from more than 29% to 2.47% during daytime operation and 1.21% during nighttime operation. The neutral current decreased from 37.81 A to 14.58 A during the daytime and from 51.76 A to 19.83 A at night. In addition, power losses due to neutral current were reduced by more than 85%. These results indicate that the two-time-point load balancing method is effective in improving the efficiency and operational reliability of distribution transformers.