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This study aims to apply Lean Manufacturing to Reduce Waste in the Production Process (Pole Posh) of Guardrail Products. The object of research is the result of the production of posh pole PT. XXX. The approach used in this research is descriptive qualitative approach. Descriptive qualitative research is meant about understanding phenomena that occur in the object of research. The snowball sampling method which is a sampling technique based on interviews or correspondence by asking for information from the first sample to get the next sample until research needs are met, in this study the snowball sampling method is used to select the correspondence at PT. XXX to find out the type of waste that occurs during production process in order to conduct further analysis in this study. Data collection techniques with primary data and secondary data, while data collection techniques with secondary data, observation and interviews. Data analysis technique used Value Stream Mapping

This study aims to analyze application of zakat accounting in Baznas Bali Province in increasing transparency and accountability in management of zakat, infak and sedekah (zis) funds. This research is a qualitative research. The results of this study indicate that Bali Provincial Baznas have complied with PSAK No. 109. Receipts of zakat, donations and alms are assessed when cash or other assets are received. Accepted zakat, recognized as amil and non amil funds,  determination of the percentage of zakat funds received for each mustahiq based on sharia principles is 12.5%. Distribution of zakat, infak and  sedekah  funds as a deduction from zakat, alms and alms funds. The components Baznas Bali's financial statements are statement of financial position, report on changes in funds, reporting on cash flows and notes to  financial statements. The absence an asset management report in accordance with PSAK 109 is due to Baznas Bali Province not having fixed assets, all assets are in  form of current assets. Accountability is reflected in  financial statements that have been audited by independent auditors, while transparency of financial statements is contained in reports in the form of bulletins that are published periodically. The implication results of research is expected to be financial statements  Baznas of  Province of Bali which can be an example in management of infaq and alms funds throughout Indonesia. It is recommended for further research to be able to broaden scope of regional research throughout Indonesia, so that research results can be generalized nationally.

Waqf information system In April 2020 shows the number of waqf land in Indonesia has an area of ​​51,259.84 Ha. More waqf received in the form of land creates a problem of disputes and disputes that lead to legal cases Muhammadiyah is the second-largest Islamic organization that has assets in the form of waqf land that has not been able to resolve existing problems. In this study, an analysis of legal potential and waqf land disputes is used using ID3 Algorithm to classify potential land disputes based on the status of the land deed, owner's name, location of waqf and its use so that it can produce data on the ownership rights of waqf land which has the potential for legal disputes and no legal disputes. research shows that potential legal problems are still present. The ID3 algorithm is able to produce information as a basis for reducing disputes and the loss of waqf land.

Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation.The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.

Based on the results of observation, the learning method used in SMP Muhammadiyah 3 Kaliwungu is in the form of discourse, discussions, question and answer with the book media. Learning methods that have been applied so far have not had enough impact on students' level of understanding. The method used is less successful, so students feel bored and bored. This study offers a solution for multimedia utilization with the Mind Map method as an interesting learning media, where computers can display text, images, videos and audio so that students can have a pleasant impression in the learning process. The validity value of media experts is 2.9 which is declared feasible, while the validity value of material experts is 3.3, which is declared feasible, and increases students' understanding and interest as users from 58.5% up to 80.5%.

This study aims to determine the application of e-SPT, the level of understanding of taxation, service quality, and awareness of taxpayers simultaneously and partially affect the compliance of corporate taxpayers in reporting such as KPP Pratama Tegal. Data collection methods used are questionnaires. The population of this study was 4,245 respondents while the sample taken in this study amounted to 100 respondents. The data analysis method used is multiple linear regression analysis along with the classic assumption test, hypothesis testing.  The test results show that 1) the implementation of e-SPT, the level of understanding of taxation, service quality, and awareness of taxpayers simultaneously on corporate taxpayer compliance in reporting such as at KPP Pratama Tegal. 2) The application of e-SPT partially influences the corporate taxpayer compliance in reporting such as at KPP Pratama Tegal. 3) The level of understanding of taxation partially does not affect the compliance of taxpayers in reporting such as in KPP Pratama Tegal. 4) Quality of Service partially affects taxpayer compliance at KPP Pratama Tegal. 5) Taxpayer awareness partially does not affect the corporate taxpayer compliance in reporting such as in Tegal Primary Tax Office. The coefficient of determination, obtained R2 value of 0.359 or 35.9%. It can be interpreted that 35.9% of corporate taxpayer compliance in this model is influenced by the application of e-SPT variables, the level of understanding of taxation, service quality, and awareness of taxpayers, while the remaining 64.1% is influenced by other factors outside this research.

This study examines company size, liquidity and asset structure on capital structure in the food and beverage manufacturing companies listed on the Indonesia Stock Exchange in the period 2011-2015. Analysis was carried out using multiple linear regression. The test results show that for liquidity variables affect the capital structure, this shows that companies that have high liquidity, will choose to use funding from internal sources first, namely using their current assets rather than having to use funding through debt. These findings support the Pecking Order Theory which states that companies will prefer to use internal funding, namely by using their current assets to meet their funding needs. Test results for company size and asset structure show no effect on capital structure.

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.

The Advancement of Science and Technology (Science and Technology) has been widely felt by the general public. Many people enjoy facilities or tools that can simplify and speed up their work. The advancement of science and technology covers various fields, including electronics, automotive machinery, medicine and others. Progress in the electronics sector is growing very rapidly. For example, now many electronic devices are used by the public, such as radio, television, fans and others. The advancement in the electronics field is increasingly sophisticated and modern. For example television, in ancient times we had to press the buttons that were attached to the television, to move the television waves, adjust the volume, and use other adjustment buttons. But now no longer, we can control or regulate the functions that exist on the television from where we sit using the remote control. In modern times like today remote control devices need to be developed so that we can control things from where we sit or from whatever we want, so that human work becomes easier and faster.

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.  

n this digital era and the increasingly developing human resources, it is possible to create new research in this era of development. One example of its development is the discussion of the concept of serial communication. In technology, we know the name of the serial communication. In today's world serial communication is the forerunner of communication between platforms in general. In this journal we will know what serial communication is, it is a communication method that is carried out one way and the concept of sending data is bit by bit or, in other words serial communication is one method of data communication that is sent over a cable which gets one bit of data in a a certain time simultaneously and alternately. In this study using the main tool namely the HC-05 bluethoot module which is used as a master and slave.

The aim of this study is to design a production accounting information system for the determination of the cost of production that can help the SMEs Jepara carving in the determination of the cost of a product exactly. Information on the cost of a product is very important as a basis in determining the selling price of a product. so far the SMEs Jepara carving in determining the cost of a product is done by estimating the costs of production and often do not include a production cost that nominal little cost. So the cost of production does not reflect actual cost consumption. This can certainly cause the production cost to be undercost or uppercost. The approach in determining the cost of production using the method of ativity-based costing, activity-based costing method is the determination of the cost of a product based on activity. Research methods that Research method using Reseach and Development (R&D) method with prototype system development model. This study was conducted on SMEs carving Jepara. The result of this research is in the form of accounting information system product for determination of cost of production at SME Jepara carving which can assist in determination of cost of product. Implementation of the activity-based costing method as an approach in determining the cost of products is able to provide benefits that the charging over the cost can be more precise. Efficiency in costs can be obtained. The use of activity based costing method can also decrease the selling price of the product, so that Jepara carving SMEs will be better able to compete both for domestic market and international market.

Along with the development of information technology that is increasingly rapid, the use of information technology at this time is an important requirement in every agency or company An educational institution requires good administrative management with the aim to improve services to students, the school payment system in the form of Education Provision Contribution (SPP) and Donation of Institutional Development (SPI) at SMP Muhammadiyah 3 Semarang is still done conventionally, where the recording of data and the payment process of SPP and SPI are written into diaries, ledgers and spreadsheet applications which results in the accumulation of data in the form of archives. In the data collection of students and the payment process takes a relatively long time, so that during the payment process results in long queues in the administration and requires a long time to make payment reports and arrears SPP and SPI which are needed quickly.Developments in the field of science and technology were developed with the aim of solving problems and making it easier for users to complete work tasks. The use of barcode technology is one of the technologies that can respond to the provision of fast, accurate and accurate information. Barcode technology is applied to student cards that function as student IDs and also as student payment cards

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.

Comput At this time in Buaran Subdistrict, Pekalongan District, there are many obstacles, one of which is the recording of cash receipts and disbursements which are very piling up because moreover in the implementation, it is still for manual recording, one of which is by means of counting, still using handwriting. Cash book, if you want to print financial statements and still use a lot of Microsoft Excel as data storage and printing a report, it takes too long for information system data to be a lot of completion data is not timely and makes it less efficient. With this information system, it is expected that all recording processes will be easier by using the Base Accrual Method, reports can also be printed accurately dated or per period. This information system is also more secure because it is equipped with a security system where not everyone can access it, and only people who have a login can access the data. The system built will later contribute to the District faster in work.

Infant health can be known one of them through the assessment of nutritional status. In general, Body Mass Index (BMI) has been used as a method for measuring the nutritional status of children. If there are two children who have same body weight and height, they may have different nutritional status. Whenever this occurs, the use of BMI for measuring the nutritional status shall be deemed less accurate. The anthropometry will be vital in measuring the nutritional statuss. The guidelines for determining the nutritional status Anthropometry parameters are selected and recommended which includes an assessment of the age, weight, body length or height. This research aims to build a model of C4.5 adaboost so it can recognize patterns and be able to classify the nutritional status of children into five classes: normal, fat, very fat, thin and very thin. The variables used in this classification is Gender, Age (Months), Weight (kg) Height (cm). C4.5 (decision tree) Method has a good performance in dealing with the classification of nutritional status but the C4.5 has a weakness in the class imbalance. Adaboost isone ofboosting methods that could reduce imbalances class by giving weight to the level of classification error which may alter the distribution of data. Experiments carried out by applying the adaboost method C4.5 to obtain optimal results and a good degree of accuracy. The experimental results obtained from C4.5 method show that accuracy is 89.53%, the error rate is 10.47%, while the results of C4.5 with adaboost show 90.23% accuracy and 9.77% error rate. It can be concluded in the classification of nutritional status of children with C4.5 and adaboost proven method to solve problems of class imbalance and improve the high accuracy and can reduce the level of classification error.

Production of freshwater fish farming (ponds) in Kangkung Subdistrict in 2015 reached 4.42 tons or valued at 97.19 million rupiah and the condition is growing more and more. The number of fish seeds is measured conventionally by observing the senses of the eye and causing inaccurate (inaccurate) measurement results. This study offers a solution for counting fish by using a microcontroller based phototransistor technology. Phototransistor has a linear function of the received light intensity that is flowing current (ON) and if there is a condition of light intensity blocked by fish passing through it then the current does not flow (OFF). The trial results of the fish seed count tool have an accuracy of 97% so that it can be used by fish farmers.  

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.