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The purpose of this study is to find out how much influence Working Capital Turnover is limited to Cash Turnover, Turnover Turnover and Inventory Turnover to increase Return On Assets (ROA) generated by the company and know which among the three variables that give the most dominant influence on Retutn On Asset. The data used is secondary data derived from the financial statements of PT. Sahid Jaya International Hotel, Tbk registered in Indonesia Stock Exchange period 2011-2016 obtained through Indonesia Stock Exchange (IDX). Data analysis techniques in this study using multiple correlation analysis, multipleregression, t test, f test and coefficient of determination and using tools computer program Statisrical Product and Services Solution (SPSS) version 16. The results of analysis based on calculations using correlation test relationship between ROA variable with cash turnover of 0.663.Sementara correlation between ROA variable with receivable turnover is equal to-0.057.Kemudian correlation between ROA variable with large inventory turnover of both relationship is -0.444. In the multipleregression test the following equation is obtained: Y =-3,243 + 0,170 X1-0,040 X2 + 1,273 X3. From the t test results obtained partially no positive and significant effect between cash turnover variables on ROA (Return On Asset), partially no positive and significant influence between cash rotation variables to ROA, partially no positive and significant influence between variable receivables turn over to ROA, partially there is no positive and significant influence between variable inventory turnover to ROA, and simultaneously there is no positive and significant influence between variable cash turnover, receivable turnover, and inventory turnover of ROA. The magnitude of the coefficient of determination is 0.658 or equal to 65.8%. In this research ROA at PT Sahid Jaya International Tbk has unstable performance, due to ROA of PT Sahid Jaya International Hotel, Tbk each year experience increase and decrease profit and cash turnover, receivable turnover and inventory turnover not directly affect on ROA. 

Semarang Mini Iron Shop has 5 employees and a leader. Mini Iron Stores Semarang do the buying and selling process wholesale with various customers, the majority of which are small traders or retailers. In running its business, Semarang Mini Iron Shop still conducts conventional buying and selling transactions using a sales memorandum. This allows duplicate data to occur due to repeated customer and supplier data writing. Based on the above problems, the author wants to propose a multiuser-based inventory system design to be taken into consideration in helping to speed up the process of recording purchase and sales transactions and can provide the information needed at the Semarang Mini Iron Store in the form of inventory reports, sales level reports and daily income reports in the form of an application Inventory system in Semarang Mini Iron Shop using Visual Basic 6.0 and MySql database. Making this application is expected to be one of the efforts that can be done to overcome the problems that often occur so as to increase the effectiveness of work which will certainly affect the quality of service to customers.

Based on the implementation of an internship conducted by the author at PT. SAI APPAREL SEMARANG, the authors try to develop a system in accordance with the needs needed, namely by changing the data processing program inventory system (inventory) that is still using a manual system into a computerized inventory processing program (inventory) based on computerized programming language microsoft visual basic. This change aims to adjust the needs. The use of a computerized inventory system (inventory) in a company or office plays an important role. Because with the presence of a computerized system the data taken and made will be more precise and accurate, while the existing system at PT. SAI APPAREL SEMARANG still uses a manual system so reports that will be given to the leaders are slow.

Hemodialysis is an action used in kidney failure patients to remove and clean up metabolic waste substances and other toxic substances. So you have to undergo hemodialysispatients undergoing hemodialysis must be limited to administration of fluids. The consequences of fluid restriction can lead to complaints of thirst and xerostomia. Giving xylitol gum can stimulate saliva to overcome xerostomia. The purpose of this case study is to describe the application of xylitol gum to reduce xerostomia in patients. The method used in this study is Quasy Experiment. The instrument used was SXI-D (Summated Xersotomia Inventory-Dutch Version). Subjects of 2 people over the age of 30 years. The intervention was done in the form of chewing 2 grains of xylitol gum 3 times a day after a large meal and brushing his teeth for 2 consecutive weeks. The results of case studies on subject 1 showed a decrease in xerostomia before being given the first hemodialysis measurement intervention, namely 23 severe xerostomia, on the last day of intervention, 7 mild xerostomia. In subject 2 there was a decrease in xerostomia before the first. gum administration is recommended as a nursing intervention in the management of patients with hemodialysis measurement intervention was given, 23 severe xerostomia, on the last day of intervention, 10 mild xerostomia. The application of xylitol xerostomia.

This study analyzes the factors that affect tax aggressiveness by comparing NPM companies with NPM industry. The sample used in this study is a manufacturing company listed on the BEI 2010-2015. Testing is done by logistic regression. The results showed that leverage, inventory intensity, and fixed asset intensity had no effect on tax aggressiveness. While profitability have a positive effect on tax aggressiveness.