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Accounting Information System is a system that provides an information technology-based accounting process. Determination of the cost of production in a company requires the right method, because the cost of production is one of the factors that can influence the determination of the selling price. The cost of production is also used to determine the magnitude of the profits obtained by the company.Manufacturing company which is a company engaged in the process of raw materials into finished goods, requires basic materials that are used as the main ingredients in the production process.This study aims to determine how the application of the Job Order Costing method is a method of collecting production costs to determine the cost of production at the company on the basis of orders. The method used in this study uses a research and development (R&D) model, which is the method used to produce certain products, and test the effectiveness of the product. In this study using the PHP programming language and MySQL for the database

UKM Batik Anisa encounters several problems including limited creativity and innovation to create new designs and iconic motifs that can represent regional characteristics, limited variations in batik color, limited market network, marketing strategies, and promotional media for batik products, limited knowledge about tourism and the important role of souvenir, and limited tools and materials that are relevant for initiating the development of new batik motif called pithecanthropus erectus (PE). This is innovative motif that has the potential to become iconic batik product of Ngawi. This activity aims to overcome problem faced by UKM Batik Anisa. Methods include counseling, discussing, training, and assisting. Results of the activity include innovations of new batik design and motifs (pithecanthropus erectus), variation of batik color through diverse combination of color, website to expand market networks, knowledge improvement concerning tourism and opportunities to create iconic souvenirs, and new tools to increase productivity of UKM Batik Anisa. Keywords: batik; design; iconic; pithecanthropus erectus.

Pengabdian ini merupakan pengabdian lanjutan dari proses pengabdian sebelumnyam bahwa di Kelurahan Desa Gebang memiliki potensi untuk ditingkatkan UMKM makanan ringan.  Dengan adanya peningkatan UMKM di Kelurahan Gebang, akan dapat meningkatkan kesejahteraan masyarakat di lingkungannya. Akan tetapi dalam pemasaran produk UMKM masyarakat di Kelurahan Gebang belum diimbangi dengan adanya pemanfaatan alat tekhnologi, sehingga proses pemasaran belum optimal. Hal ini disebabkan karena rata-rata pelaku UMKM memiliki usia yang tidak muda lagi, sehingga perlu pendampingan yang lebih ekstra. Pada saat era milineal ini, semua disajikan secara praktis dan efisien yaitu dengan memanfaatkan tekhnologi informasi. Seperti pemasaran melalui akun facebook, Instagram, website, twitter dan lain-lain. Hal ini bertujuan bahwa dengan menggunakan tekhnologi informasi, semua informasi produk dapat tersampaikan secara luas, baik tingkat nasional maupun internasional. Permasalahan yang utama ketika UMKM tidak memanfaatkan tekhnologi informasi dengan baik adalah mereka hanya bisa menjual produknya secara lokal dan jenis-jenis produk yang dijual tidak tersampaikan secara luas. Dalam mensiatasi kompetensi bisnis di era digital diharapkan seluruh UMKM memahami dan menggunakan digital marketing dengan baik, agar mereka mampu bersaing dengan baik hingga mencapai keunggulan k;ompetitif lebih maksimal. Materi yang diberikan kepada UMKM di Kelurahan Desa Gebang adalah tujuh konsep pemasran ampuh dengan metode digital, diantaranya adalah Search Engine Optimization (SEO), Search Engine Marketing (SEM), Pembuatan Konten, Mobile Marketing, Email Marketing, Affiliate Marketing, Pemasaran Media SosialUMKM, Digital Marketing, Kelurahan Gebang

The purpose of this study was to investigate the effect of voluntary disclosure, value relevance, and foreign ownership on information asymmetry, the effect of voluntary disclosure, value relevance, foreign ownership, and information asymmetry on the cost of equity and the mediating role of information asymmetry to voluntary disclosure, value relevance, and foreign ownership of the cost of equity. Population used in this study is the whole manufacturing company listed on Indonesia Stock Exchange (IDX) period 2015 - 2017. Total samples are 240 companies for 3 years selected by purposive sampling method and using secondary data, i.e. annual report and financial report collected from IDX database, yahoo finance and each company’s official website. The results of this study indicate that voluntary disclosure and value relevance of financial statements can reduce information asymmetry, while foreign ownership can increase information asymmetry, but the influence of value relevance and foreign ownership is weak. The findings also indicate voluntary disclosure, value relevance, and information asymmetry can increase the cost of equity, while foreign ownership can reduce the cost of equity, but the effect of voluntary disclosure, value relevance, and foreign ownership is weak. This finding implies that companies must pay attention to the problem of information asymmetry because investor trust is important in reducing the company's cost of equity. Low information asymmetry will also increase security for investors in investing.  Keywords: voluntary disclosure, value relevance, foreign ownership, asymmetry information, and cost of equity.

This study investigates the effect of corporate social responsibility on going concern, and the effect of green banking as moderate on relationship between corporate social responsibility and going concern. Population used in this study is the whole bank listed on Indonesia Stock Exchange (IDX) period 2013 – 2016. Total samples are 11 banks for 4 years selected by purposive sampling method and using secondary data, i.e. annual report, financial report, and sustainability report collected from IDX database and each bank’s official website. Analysis results show that the effect of corporate social responsibility in bank can increase going concern. The findings also indicate that green banking is able to moderate the relationship between corporate social responsibility and going concern, but green banking has weak influence as a moderating variable. These findings imply going concern is measured by not only financial aspect but also the impact that company gives to its social environment.  Keywords: corporate social responsibility, going concern, and green banking.