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In order to increase student interest in learning, increase grades and facilitate the understanding of biology subjects on the material of the human excretion system class XI Science. From a number of smarphone users in Indonesia, it turns out that most of the people are only intended for telephone, short message service (SMS), playing songs / videos, accessing social networks (facebook, twiter, BBM, Line, WhatsApp) and many playing games including students in high school. Negeri 2 Mranggen. The author uses data collection research methods including observation, interviews, questionnaires, R&D product development methods, prototype methods and object-oriented approaches. The equipment used in designing this system uses UML modeling. Use Case Diagrams include, Activity Diagrams, Class Diagrams, and Sequence Diagrams and the software used by the author is Android Development Tools (ADT) and MySQL as a database. Mobile learning media application is expected to help facilitate the needs of students to learn the material of the human excretion system online at any time without any place and time restrictions.

This article examines various models of credit risk assessment. The study results show that the models can be classified based on the approach adopted, namely the traditional and the structural. In its development, the structural approach by Merton model is dominating, although at the end it reaps many critics when the LTCM crisis happened in America, in the late 1998. Those critics lead to the assumptions used, which considers only the endogenous factor without having to analyze the exogenous factor. The failure of the Merton model has its own attention from the experts so that many of them are trying to polish them. Nevertheless, the results showed that each model has its own advantages and disadvantages that need a comprehensive understanding and analysis of the managers when they want to adopt one of them.Keywords: Credit risk, Merton model, firm-specific risk, and market risk.

Sector The development of information and communication technology is very fast resulting in changes in various aspects. 3D technology is now widely used in various ways, for example in making films, games, educational media and also promotional media. This type of 3D media promotion is very necessary to promote tourist attractions of historic buildings such as Lawang Sewu in Semarang which has beautiful architectural buildings. In addition to offline promotions using 2D media, 3D media are also considered quite effective if used as promotional media to eliminate the mystical and horror impressions of the people at Lawang Sewu. The solution offered in this study is the use of 3D Virtual Reality as a promotional tool that displays a virtual feel, where 3D promotions will be more interesting and look more real so that people will get a pleasant impression in visiting these tourist attractions. This research uses Research product development methods and Development (RnD), using 6 out of 10 stages of research namely potential and problems, data collection, product design, design validation, design improvement and product trials. The results of this study are to produce promotional aids by utilizing 3D VR technology. The validity value of media experts is 3.4 which is declared feasible, while the validity value of material experts is 3.2 which is declared feasible, and increases the audience's understanding and interest as a user from 33% up to 67%.

Freshwater fish farming extension activity is one of the activities at UPT Karanganyar Fish Seed Center (BBI). In freshwater fish farming extension activities at the exposure session at UPT Balai Balai Ikan Ikan (BBI), they still used the lecture model and did not use other extension media. This resulted in extension participants becoming less familiar with the exposure material they obtained. Participants had difficulty in describing counseling materials. This has become an obstacle for the extension team in delivering the counseling material. Utilization of Simulated Multimedia as a 3D Animation-Based Counseling Media, can facilitate the counseling team in providing material exposure explanation on how to cultivate freshwater fish. By utilizing 3D Animation-based Mutlimedia Simulation can help extension participants in understanding the depiction of extension material to be implemented at the practice stage of freshwater fish farming. This is evidenced by using a user test, 40% of 25 respondents who stated that by utilizing multimedia simulation based on 3D assimilation, it is feasible to be used as an extension media for freshwater fish farming.

This community service activity is motivated by the importance of Strengthening digital communication capacity within environmental communities to support the sustainability of community-based environmental conservation movements. The MAT PECI Community (Indonesian Community for Ciliwung Care) as an active partner in conservation and education along the Ciliwung River still faces limitations in managing digital organizational communication, particularly in documentation, publication, and social media optimization aspects. This activity aims to enhance the capacity of community members in utilizing digital media as a means of communication, education, and environmental advocacy. The method used is Participatory Action Research with a participatory approach that involves the community actively from problem identification, planning, implementation, to evaluation. The program includes digital communication training, mentoring in social media content creation, basic photography and videography training, and the development of community digital publication strategies. The results show an increase in members’ understanding and skills in using social media, behavioral changes toward more structured documentation, greater awareness of the importance of digital communication, and the formation of a more directed organizational communication system. The findings indicate that strengthening community-based digital communication is effective in social empowerment and supports the sustainability of environmental conservation movements.

This study explores the relevance of women’s position in leadership within the contemporary context by considering the roles of women throughout history as well as the values underlying perspectives on leadership in modern society. Through a critical analysis of biblical texts, particularly in the Old Testament, this journal seeks to understand how female figures in the Bible, namely Deborah, Ruth, and Esther, influence perceptions of women in leadership. The findings of this study provide profound insights into the relevance and challenges faced by women in pursuing leadership careers in the contemporary era. In the modern context, women still face a number of challenges that hinder their progress in attaining leadership positions. Some of these challenges include gender inequality. The importance of gender equality in the modern context can also be seen from the relevance previously mentioned regarding the position of women in contemporary leadership. This study highlights the importance of understanding and encouraging women’s participation in leadership as an integral part of creating a just, inclusive, and sustainable society. Gender equality is not only about providing equal rights to all individuals, but also about recognizing and appreciating the diverse contributions of all people, regardless of gender.  

The purpose of this study re-write the understanding of the tax laws and officials tax service on taxpayer compliance with risk prefernces as a moderating variable. The population in this research in taxpayer MSMEs listed in KPP Pratama Demak. The sampling tehnique was convenience sampling method which produced a sample of 88 MSMEs. The analysis methode that used in study is a multiple linier regression analysis. The results showed that an understanding of the tax law and officials tax service have positif significant effect on taxpayer compliance MSMEs partially in Demak residence. The risk preferences cannot the relationship between the understanding of the tax laws with tax compliance and the relationship between officials tax service with tax compliance. Keywords: the understanding of the tax laws, officials tax service, taxpayer compliance, risk preferences

Willingness to pay taxes is a necessary first step to carry out taxation. It's own volition arise based on many factors that influence it. This study was to find out how much influence the awareness factor to pay taxes, knowledge and understanding of tax regulations, a good perception of the effectiveness of the tax system, and the Sunset Policy jointly on the level of willingness to pay taxes in the region of UMKM Semarang. Data collection is done by collecting primary data in the form of questionnaires. The research sample consists of 131 taxpayers who have been willing to fill in questionnaires. While a decent sample processed in this study were 125 questionnaires. Method to answer the research question is processed by linear regression using SPSS. Results of research showed that: (1) consciousness of paying taxes and a significant positive effect on willingness to pay taxes. (2) Knowledge and understanding of tax regulations have a negative influence and no significant on willingness to pay taxes. (3) A good perception of the effectiveness of the tax system has positive affect and significant on willingness to pay taxes. Key words: Willingness to pay taxes, Consciousness of paying taxes, Knowledge and understanding of tax regulations, a good perception of the  effectiveness of the tax system

This study aims to determine the condition of payment of income tax of SMEs in the Region of Semarang, how therecording of tax payments and whether taking notes in case of underpayment or overpayment. The population in this studyare all taxpayers SMEs located in the County of Semarang. While the sample studied through primary data by distributingquestionnaires to be addressed, direct interviews and secondary data through the office of the Department of Cooperativesand SMEs in Semarang. The sampling technique used is convenience sampling. Data analysis was performed usingdeskretif qualitative analysis to see how the map SMEs in the Region of Semarang on the condition of their businessactivities, capital and liabilities that can be known perpajakanya deficiency or excess. The research results in graphicalform shows that the conditions of tax payments made by the respondents most of the information obtained from pertugastaxes, the taxpayer has to pay taxes on time, taxpayers will determine tax rates and the calculation. Results show that theknowledge of the taxpayer, an understanding of the tax laws and benefits are fulfilled contributed to the reporting oftaxation, and SMEs have experienced an overpayment or underpayment in tax payments, SMEs also make adjustments incase of overpayment or underpayment although the adjustment is done not in accordance with Financial AccountingStandards for Small and Medium Enterprises.Keywords: UMKM, tax payment, registration tax, tax adjustment.

One of the important role of Management Accounting Information System (MAS) is to provide information to the right people, the right way at the right time to improve management capabilities in understanding the circumstances around it, so it was able to identify the relevant activities appropriately. The purpose of this study is to empirically examine the role of MAS as variables that mediate the effect of information technology and interdependence on performance managerial of employees inthe local government enterprises are rural banks and financial institutions sub-Central Java (PD BPR BKK). The samples in this study were obtained according to the purposive sampling technique based on criteria derived from population consisting of employees or the manager at PD BPR BKK contained in Central Java. Data were analyzed using Partial Least Square (PLS) in a of Structural Equation Modeling (SEM). Role of characteristics of MAS as variable which mediate the effect of information technology and interdependence on managerial performance examined using Sobel Test. The results of this study indicate that information technology has an indirect positive effect and significant impact on managerial performance through MAS. Interdependence also has an indirect positive effect and significant impact on managerial performance through MAS. It can be concluded that the MAS has a role as a mediating influence between the variables information technology and interdependence on managerial performance.Keywords: management accounting information system, information technology, interdependence, mediating, managerial performance.

This article will discuss about the new Bank Indonesia Regulation Number 13/28/DPPNP. This regulation contains about Anti-Fraud policy that to be set for commercial banks in Indonesia. The discussion includes a discussion of the rules related to the strategies that will be applied to the implementation of the Regulation of Bank Indonesia as well as examples of the application of Anti-Fraud policy that existing in other countries to be used as comparative data. The purpose of this article is to provide a better understanding of this rule, so in this article will more talking about the form of exposure rule and its other issues related to this topic. Key words: Anti Fraud Policy