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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

Gamerground is a computer shop engaged in the sale of laptops, computers, spare parts, accessories supporting and providing repair services. The marketing process is less than optimal because it only sells by phone or social media. There are some problems that occur between them : 1. Stock management is not optimal because of frequent discrepancies between stock records with the amount of goods available so often consumers feel disappointed with the services provided, 2. The issue of uploaded ad duration in uploaded social media will alternate from one product content display to another in a relatively short period of time, 3. The absence of management of consumer sales transactions thus requiring recording of repeated transactions, 4. The decline in sales turnover in recent months, 5. The management of customer or consumer data is less noticed. Based on these problems, this study aims to design a web-based online sales information system mobile on gamerground. This research uses the development of SDLC waterfall model system which consists of planning, analysis, design, implementation and maintenance. Using PHP and MySQL Server programming language as database. The results of research in the form of Online Sales Information System Web-Based Mobile that can facilitate consumers to view products, make reservations for consumers and management for the admin. This information system is equipped with product management features, order data management, customer data management, preparing order reports and payment confirmation. So that this information system can provide convenience both consumer and admin on gamerground.

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.

Inovasi teknologi untuk pendidikan mutlak dibutuhkan di era Revolusi Industri 4.0, karena teknologi digital dapat memberikan solusi terhadap permasalahan masyarakat di sektor pendidikan. Fleksibilitas, efektifitas dan efisiensi penggunaan teknologi yang tepat dapat menembus ruang dan waktu dalam menjembatani komunikasi antar para pemangku kepentingan dalam proses pendidikan. Penerapan sistem monitoring pembelajaran online sebagai kegiatan pengabdian kepada masyarakat oleh Departemen Teknik Kelautan FTK-ITS dengan mitra sekolah Al Uswah Surabaya, menjadi solusi terhadap sistem yang masih konvensional yang kurang efektif dan efisien serta rentan terhadap ketidakakuratan akibat kesalahan manusia. Pada akhirnya, dengan sistem ini dapat memperbaiki pelayanan dan kinerja, sehingga efektivitas dan efisiensi proses tersebut meningkat. Parameter penting yang direkam menjadi database oleh sistem monitoring pembelajaran terkait kehadiran siswa, kehadiran guru dan durasi waktu proses belajar mengajar dapat dianalisis secara statistik deskriptif. Fitur sistem yang mampu diakses orang tua siswa, bahkan dapat menjadi media promosi untuk meningkatkan reputasi sekolah serta peran serta orang tua/wali siswa dalam mendukung kesuksesan kegiatan pendidikan. Sistem elektronik ini tidak akan memberikan hasil optimum jika tidak diiringi dengan perubahan pemahaman dan perbaikan budaya belajar mengajar guru, siswa, serta manajemen sekolah. Atau sebaliknya, dengan kehadiran sistem ini secara tidak langsung dapat memaksa untuk terjadinya perubahan budaya belajar-mengajar ke arah yang lebih baik secara bertahap. Dalam penelitian ini parameter penting terkait kegiatan proses belajar mengajar selanjutnya dianalisis untuk menemukan hubungan yang mendukung hipotesis terkait peningkatan budaya belajar mengajar dan reputasi sekolah melalui penggunaan sistem berbasis teknologi komunikasi dan informasi ini.

Security aspects is needed in various fields of life today. Safety is becoming a concern for everyone. One of the important concerns is the security of the room. The indoor security system uses Raspberry Pi and RFID based Firebase Cloud Messaging and Motion Detection Camera, is a room security system that includes expensive equipment, so this device is designed for protection or robbery and also provides assistance in advance. . The security system in this room consists of several parts, namely Raspberry Pi as a brain system, selenoid door lock as an electric lock on the door, RFID system and CCTV camera as a detector of the amount of human movement, PIR sensor as a detector of human temperature, alarm as an indicator of intruders which transfers rooms, and database applications as user storage databases for security recorders  

Data collection on employee attendance at a company is a must, with the aim of monitoring discipline, calculating employee salaries, and other needs. Data collection on employee attendance at companies that are used today is very diverse, following the development of technology. The United Tronik Semarang office, which employs relatively many employees, currently uses a manual card attendance data collection system that attracts researchers to make the United Tronik Office the object of research.  Fingerprint is one of the hardware used to support employee attendance data collection which is relatively simple and easy to reach, the accuracy and ease of operation make the fingerprint attendance system more and more in demand. One of the human error problems in the attendance data collection system is attendance recording errors, especially for employees with shift work hours. Arrangement of work shifts in programs built with Visual Basic 2010 can minimize attendance recording errors, because it can set the recording time for employees. To support the ease of data access and shift settings, the researcher uses a Client Server database system with SQL Server 2005 Software.

YK store is a UKM (small and medium enterprises) whose activities are buying and selling wholesale goods such as oil, spices, noodles, flour, coconut milk, pepper, and others in moderation (wholesale). YK store manager does not have a bookkeeping application system for the process of making financial reports in accordance with financial accounting standards, and there is no support system for merchandise inventory which supports buying and selling transactions. Information systems for managing merchandise needed by companies to determine value according to transactions, for financial statements will use a journal of eternal methods to buy and sell transactions then post them to the ledger and make financial reports for all businesses. Bookkeeping information system design using microsoft visual basic 6.0, xammp as a server and mysql as a database. The results obtained from this information system can contain reports obtained in accordance with the types and financial statements for business activities

In today's industry competition the use of a technology is very important, including in inventory management. This system is used to enter inventory data into the database so that there are no errors in the report. So that in it often occurs stock report errors in the availability of goods that result in data not being updated, the system that will be created by the author is a system of inventory information that is useful to overcome these problems. This system is also equipped with reports on incoming and outgoing goods data reports, minimum and maximum stock reports, and Web-based stock data reports. With this inventory information system, it is expected to be able to help the existing problems, facilitate data collection, the system built can provide access rights for each user, as well as facilitate the preparation of reports so that the Program is able to handle existing problems.  

erized Financial Administration System at the Semarang Soko Tunggal Midwifery Academy located at jl. Sendangguwo Raya no 41-42 Semarang is very useful for companies specifically in the Administration section. Especially when there are unexpected problems, but because so far the system used is still the old system and is less efficient and often errors in writing the nominal amount and also requires a long time in data processing so that makes the Administration part of the problem. With the advancement of modern technology that is the computer in an information system today is expected to provide effectiveness and efficiency in data processing and minimize the error rate in the processing system. The procedures that will be processed between SPP Payment, SPI and Practice fees using the Microsoft Visual Basic Application System and using the Microsoft Office Access database system.With the new system, it is hoped that conducting transactions in the SOKO Midwifery ACADEMY TNGGAL SEMARANG can be utilized as well as possible and used as much as possible by all groups of leaders and other employees especially the financial administration division so that it can simplify each transaction.

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

For this reason, the author makes the design of an electronic filing system (e-filing) management system, using the ALFRED method approach, namely: 1. Administrative Value (Value of use in administration), 2. Legal Value (Value of use in the field of law), 3. Fiscal Value (Use value in finance), 4.Research Value (Use value in the field of research), 5.Educational Value (Value use in education), 6.Documentative Value (Use value in the field of documentation). Making prototype application product Electronic Filing System (e-filing) management system uses Microsoft Visual Basic 6.0 software as a design media and as a programming language, and the SQL Server database as a storage media. This research was conducted using the Research & Development Method through a system design stage that was validated by experts and a prototype of a field-tested product involving users. The final result of this research is in the form of a prototype of an electronic filing system (e-filing) management system product that has been declared to function well so that it can produce information that is useful for the archiving process to the stage of making a report that can be done quickly and accurately in accordance with procedures that have been exist so as to make it easier to re-access archiving and provide public services with accurate and integrated information.

At present the information of schools in various fields of education in the Tugu sub-district is still incomplete that only covers the TK / RA and SD / MI levels so that the wider community has not been able to obtain information on the level of education at SMP / MTs, SMA / SMK / MA and Higher Education, and to get this information the public must come directly to the Semarang City Education Office to find the data needed. The public cannot know quickly if there is a change in data or if there is a construction of a new school because the information is only written on the sub-district bulletin board. Tugu sub-district is a sub-district in the city of Semarang, Central Java province. Tugu sub-district region is bordered by the Java sea in the north, in the east by West Semarang Sub- district, in the south by Ngalian sub-district, and in the west by Kendal district. Tugu sub-district has an area of ± 3.444,22 Ha hectares, consisting of 7 kelurahan, namely Jrakah, Tugurejo, Karanganyar, Randugarut, Mangkang Wetan, Mangunharjo and Mangkang Kulon [7] Various suggestions appear to help equip human work to be more efficient and productive, we need a system that can help the work needed by a web-based Geographic Information System. Geographic Information System is a computer-based system for processing data or information that has a geographical dimension [1]. The program used in research uses the PHP programming language, JAVA SCRIPT because this program can be run on a server and is quite reliable using a MySQL database. [3]

Currently the development of information technology is growing rapidly. Therefore the application of information systems in agencies and companies is needed because information technology makes the performance will be implemented well and can handle a variety of data processing. One company that requires information technology is PT. Poliplas Makmur Santosa Ungaran. Inventory system used at PT. Makmur Santosa Ungaran Poliplas is still in the form of notes in the form of spreadsheets that are concurrently daily, making it vulnerable to errors in planning raw material requirements, and the uncontrolled use of production raw materials such as dyes. Therefore we need an adequate raw material planning information system to process data and make raw material planning reports automatically. The purpose of this study is to determine the amount and time of raw materials that must be available for the smooth production process. The problem formulated is when the raw material must be available at PT. Poliplas Makmur Santosa with the right amount and time. The method used in this research is Material Requirement Planning (MRP). The results of this study indicate that the implementation of a computerized system at PT. Poliplas Makmur Santosa Ungaran can support the smooth production related to the availability of the right material, with the right amount and time so that data storage can be more safe and efficient, the program used to make this application uses the VB programming language. NET and SQL Server 2008 as database management.

PT. Nusantara Sakti Salatiga or often referred to as NSS is an automotive company or dealer of two-wheeled motor vehicles with the Honda brand, which is located at JL. Cutting No. 100 Salatiga. This company has a very rapid development, this is evidenced in 2017 the stock inventory increased by 25%. Motorcycle inventory monitoring information system with a web-based average method at PT. Nusantara is an accounting information system created to overcome data processing problems which are still in the form of manual bookkeeping so that the data is less valid and less effective time to present reports and even data storage has not been recorded which results in easy data loss. Existing problems can be overcome by creating an accounting information system Monitoring Inventory and making a data storage information system that is valid and effective. Designing a good computerized system that is expected to assist officers in presenting reports quickly and accurately. Data collection methods used are the questionnaire method and Likert scale. The method of designing a motorcycle inventory monitoring information system is made using the methodology of R&D, Flowchat, DFD, ERD and Normalization. The program used to create this application uses the PHP and MySQL programming languages ​​as Database management. The results of this study indicate that the motorcycle inventory monitoring information system with a web-based average method at PT. The archipelago can be used to solve inventory processing problems that include data collection of data, supplier data collection, data entry of goods, data collection of goods out, and inventory using the average method can make reports that are valid, effective and efficient so that reports can be accounted for and risk error will be minimal.

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.

The development of information systems is increasingly rapidly nowadays requires a lot of educational institutions to develop information systems in educational environments that do not fall behind with other educational institutions. It's possible the parents and students will move to the educational institutions that have information systems that fast, accurate and reliable way to get the information required with skills no doubt in supporting the learning system. SMK Negeri 4 Kendal is located at Jl. Soekarno-Hatta Kendal, very aware of the importance of information systems. The information that fast, accurate and available at all times would be very helpful in the implementation of the learning process is also in the process of admission of new students. A newly established education institution four years ago was very concerned about the availability of information systems needed by students and parents so that information systems and the fabric of cooperation to do with ease. The purpose of this research is to increase the number of new admissions and quality of service in the admission of new students and in conducting the data collection and reporting so that information needed by prospective students as well as guardians and leaders mmurid can be obtained at any time. In this research, the application used is PHP programming MySQL database.

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.

Mranggen Demak State High School Library is a work unit formed with the decision of an authorized official to serve the needs of school residents to the books in Mranggen Demak State High School. In this school library the library management is still conventional by taking notes in the big books. Services to library members are ineffective and unsatisfactory because it takes a long time to find the books they will borrow on every bookshelf available and look at notes in the big books. The slow preparation of the report so that the development of the library is less attention. Seeing these conditions the author tries to provide alternatives by making applications that can facilitate data processing and improve the efficiency of time and cost that has been in the school library. At this writing, the application made is a multiuser-based barcode technology application with a life cycle system development method. The system is designed using Microsoft Visul Basic 6.0 with a SQL Server 2000 database so that the implementation is in the form of a ready-to-use application system that is implemented in a library room. Application management of multiuser-based barcode technology is expected to be able to solve the problems that exist in the SMA Negeri 1 Mranggen Demak Library because in this system the data is processed centrally in one database so that data is not only recorded in the big books that have been happening.

STIKES Karya Husada Semarang, located on Jl. Intan Raya No.1, STIKES Karya Husada Semarang in processing data values ​​using Microsoft Excel so that the data storage has not been integrated because it is still individually not stored in one database and can only be accessed by 1 user. Fast and accurate information is really needed by STIKES in delivering information. To overcome the problems at STIKES Karya Husada Semarang, information systems need to be fast and accurate in conveying information. One information system that can provide information quickly is to use a multiuser system. To design this multiuser system using the main software Microsoft Visual FoxPro 9.0, and Microsoft Visual FoxPro 9.0 to manage the database. Therefore the final project entitled "Multiuser Based Value Data Processing Information System at STIKES Karya Husada Semarang" is an effective information system for delivering information at STIKES.