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This study examines the influence of female directors on agency costs, which is an important issue in corporate governance. And Management Discussion and Analysis as moderator. Female directors on agency costs. Using a sample of manufacturing companies registered in Indonesia in 2019-2021. In this study, it was measured using regression. Our findings provide evidence that the appointment of female directors can improve corporate governance, but does not affect or reduce agency costs. Meanwhile, the Management Discussion and Analysis variable is not able to moderate or strengthen the influence of the female director variable on agency costs, so that in further research we can add other variables related to corporate governance.    

The research analysis of Strawberry Fruit Marketing in the Lake Mas Harun Bastari area, Selupu Rejang District, Rejang Lebong Regency aims to find out marketing channels, marketing margins, and to find out how efficient the Strawberry marketing is in the Danau Mas Harun Bastari tourism area. This research was conducted in June 2022 in the area of ​​Danau Mas Harun Bastari, Selupu Rejang District, Rejang Lebong Regency with farmers and traders in the Mas Harun Bastari Lake area. The data analysis used in this research is Marketing Channel Analysis, Marketing Margin Analysis, and Marketing Efficiency Analysis. This data analysis was used for Farmers and the 11 Retailers Respondents in the Danau Mas Harun Bastari District, Selupu Rejang District, Rejang Lebong Regency. Based on this research, it is known that the Strawberry Marketing Channel in Selupu Rejang District, Rejang Lebong Regency has one Marketing Channel. Where farmers (producers) sell directly to retailers, then retailers sell to consumers at a price of Rp. 60,000 with a 0.5 kg mica box at a price of Rp. 35,000 and 0.25 kg at a price of Rp. 25,000 where the cost of Rp. 60,000/Kg will get profit of IDR 30,000/kg. This value explains that the retailer receives a higher price than the price received by the consumer, which means that the retailer is not disadvantaged in the marketing channel because the profits obtained by the retailer are greater than the marketing institutions in the marketing channel. The costs incurred by Retailers are in the form of transportation costs, packaging costs, equipment depreciation costs. because the strawberries are well sorted to suit the wishes of consumers. The advantage of marketing institutions is in the form of remuneration received by each marketing agency that participates in marketing strawberries starting from the Farmer level to the Consumer level.  

Increasing technological developments require many parties to always adjust to all kinds of changes that will occur in the future, both economic conditions, government regulations, consumer conditions, and conditions of competitors. The way companies communicate with their investors has also changed, as a result of the rapid development of the internet. The internet that companies use to report financial information to investors is called Internet Financial Reporting (IFR). Today, IFR has been put forward by most countries because it can minimize the negative effects of information asymmetry, reduce agency costs, reduce capital costs, and increase firm value. Companies in achieving their goals are faced with uncertain conditions. The purpose of this study is to find out how the differences between IFR and ERM in commercial banks in Indonesia with high and low market capitalization values. This research is a non-static analytical descriptive study. The sample used is only two commercial banks to be compared. The results of the comparative analysis carried out showed that there was no significant difference in the implementation of IFR, but in the implementation of ERM there were significant differences.  

The development of science and technology in various fields in the era of globalization is felt to be very advanced. So that information is something that is needed in a fast, precise and accurate. Many conveniences are promised in a variety of information technologies. There is one fact that cannot be denied that this information has become an expensive commodity, if a company or agency cannot uphold the information that it needs most, then the procurement of information itself will obviously drain resources and funds. In doing business, PD. BPR BKK Demak Kota already has and uses an adequate accounting, deposit and credit information system. One of the strategies applied by PD. BPR BKK Demak Kota in collecting funds is the Ball Pick Up System, which is by visiting individual and institutional customers. While the institutions that have been served by PD. BPR BKK Demak Kota are schools, one of which is SMA Negeri 3 Demak. The service is in the form of an education fee payment. In serving the payment of school education costs in SMA 3 Demak, PD. BPR BKK Demak Kota still uses the conventional way, that is by receiving deposits from students, the data is recorded in the admission book and after adding up with a calculator, the result is that service is very slow. To overcome the problems mentioned above, it is necessary to build a system that can accelerate the process of receiving tuition fee payments and can produce a more detailed report on school fees both those who have paid and those who have not yet paid. One such system is utilizing VPN (Virtual Private Notwork) technology. Based on the description of the problem above, it becomes an impetus for the writer to be able to solve this system as well as possible and is very background for the writing of the Thesis which is planned to be realized using the Microsoft Visual Basic 6.0 program language