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Vivi Kumalasari; Sugiarto Sugiarto; Eni Endaryati

JURNAL ILMIAH EKONOMI DAN BISNIS 2021 LPPM Universitas Sains dan Teknologi Komputer

Along with the development of technology, computerized systems are needed in the business world. The computer has a function as a data processing tool that will assist in completing work quickly and precisely. MA Nurul Ulum as an educational institution, especially in the implementation of payment administration activities, still uses a manual or conventional system, so there are still many shortcomings and obstacles that result in a job not being able to run properly. Therefore we need a new system, namely a computer-based payment administration system in order to be able to manage and process payment data quickly, because with computer technology both students and other parties who want to know information related to tuition payments can get it quickly. The purpose of this study is to improve the quality of service to students or parents in making tuition payments. The advantage of the system that will be made is that it provides an administrative information system for paying school fees so that it can make it easier to perform data processing and data retrieval. With an administrative information system that has been integrated in a database, it will facilitate the process of financial calculations and the existence of a Client Server-based school administrative information system will connect between sections, namely the administrative section, school treasurer, principal and head of the foundation making it easier to access financial information. school any time

Dominggus Umbu Dingu; Prihadi Kristiyan; Yublina Tefa

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2021 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

Development to achieve educational goals certainly leads to instruments that are responsible for the implementation. The teacher is the instrument, which is required to bring out all the potential possessed, both knowledge and review of self-aspects as a reflection that should be imitated. Thus, it is absolutely necessary to have a complete personality professionalism and role model points that are certainly inherent in every teacher. Teachers are required to maintain stability in speaking and acting as a reaction to the practice of integrity values that do not know place, time and situation. The personality in question does not create a chasm to limit oneself in interacting with others, but how the whole existence can be a role model. School is a place of interaction in the daily life of a teacher, here the teacher does what is his responsibility and obligation in fostering students (towards the desired goal). The implementation pattern certainly requires good performance starting from personality, discipline and how a teacher can be relied on and become a role model for students. The moral integrity of students is the expectation of a teacher, of course. In relation to this review, a teacher, especially a PAK teacher, is required and of course has a very strategic and core role in the implementation of the process of forming moral integrity as a role model for students.

Ali Qosim

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2021 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The marriage agreement is an agreement made between the prospective spouses which regulates the rights and obligations between the prospective partners after the marriage occurs. The main problem in this thesis is how Islamic law views the content and existence of a marriage agreement before the marriage ceremony and how the effectiveness of the marriage agreement is in an effort to prevent divorce. The writing method in this thesis is a descriptive qualitative method using a type of library research, namely research that aims to be carried out by reading books and collecting data contained in rooms related to libraries, such as books, journals and materials related to problems in research and etc. Data and data sources used in this study are primary data sources, secondary data sources and tertiary data sources. Methods of data collection using the method of research literature and documentation.‎ What is the view of Islamic law regarding the contents and existence of a marriage agreement before the marriage ceremony is that the law of a marriage agreement is mubah law (permit), in the sense that not everyone who is about to get married must agree, there are also those who do not want to make an agreement. Meanwhile, the content of the marriage agreement is related to anything, as long as it does not violate legal boundaries. How is the effectiveness of a marriage agreement in an effort to prevent divorce, namely in making a marriage agreement that has benefits including avoiding divorce, for example a husband and wife make an agreement if there is a divorce, the agreement is that if there is a divorce, property belongs to a wife, therefore the husband does not divorce his wife because if the husband divorces his wife then nothing will get.

Yusulli Yusulli; Fatimatus Sahro

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2021 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Tamanan sub district is a developed sub district, always keeping up with the times. Especially with today's socialization, parents must also participate in monitoring the socialization of their children, because one of the factors causing underage marriage is uncontrolled socialization so they are afraid of causing accidents. The above fact is an interesting phenomenon to study. Therefore, it provides an opportunity for writing to analyze the factors that cause early marriage in Tamanan District. In addition, the opinions and solutions of religious leaders regarding early marriage.In this study, the research used by the compiler is a type of field research (field research), to the Tamanan KUA and several Tamanan religious leaders regarding their views on early marriage. The nature of the research used is descriptive, analytical, primary data, namely the original source without previous intermediaries, which is the source of data on the words or actions of a person who is observed or interviewed. In this study, the authors used Law No. 16 of 2019 concerning marriage, especially articles related to the discussion in this thesis. Based on the methods used above, it was revealed that the factors causing early marriage in the District itself, namely: environmental factors, economic factors and also factors regarding understanding of religion. these factors are what cause many early marriages in Tamanan District. Then the opinion of the figures is that there are some who agree with the existence of early marriage or in the legal language of marriage dispensation. Because there are dasrnya that allow marriage dispensation. Some religious leaders disagree with early marriage. Because a marriage needs readiness from various aspects. One of the figures agreed with early marriage, as long as the marriage was carried out in accordance with the terms and conditions.

Mesra Berlyn Hakim; Tri Winarsih; Nur Aini Maulidhia; Yahya Shidiq

Nusantara: Jurnal Pengabdian kepada Masyarakat 2021 Pusat Riset dan Inovasi Nasional

The expected goal of this community service is that UMKM are able to understand the basics and regulations of taxation on UMKM so that UMKM business actors are able to fulfill their tax obligations. On the basis of the problems that occur with partners, this PKM program needs to be carried out by providing socialization regarding the existence of PP No. 23 of 2018 for MSMEs that have a turnover of below Rp. 4.8 billion in a year with a 0.5% tariff and only valid for 7 (seven) years. for private person and 3 years for UMKM entities. The method used is discussion and lecture. The service activities carried out by the PKM Team with the lecture and discussion methods have been able to add insight, motivation and understanding about the UMKM Final PPh in the future. UMKM actors are also expected to be disciplined and timely in reporting and paying and in accordance with applicable standards. And also with the UMKM tax incentives during the Covid 19 Pandemic, UMKM actors are expected to be able to use these incentives.

Deasy Widyastomo

JURNAL ILMIAH KOMPUTER GRAFIS 2021 UNIVERSITAS STEKOM

Traditional houses scattered with various unique forms in the territory of Indonesia reveal a distinctive and unique local cultural identity in their states and display the richness of the traditional culture of the Indonesian nation. The diversity of traditional houses in this archipelago has a high artistic feel in architectural forms, motifs, and similarities in philosophy. Still, it is rich in architectural structures that differ from one place to another. The traditional housing group for the Sentani tribe in Ifale village is formed from the unity of three different kinship groups of indigenous peoples. The three kinships live one life together as the traditional Sentani people and still maintain the ancestral traditions passed down from generation to generation by adjusting to current life developments. The traditional house of the Sentani indigenous people has changed with the entry of knowledge and changes in people's lifestyles. The shift in housing does not affect the existence of their traditional residence, a nation's wealth that must be maintained and protected. This study aimed to study changes in building traditional Sentani houses on Lake Sentani in Jayapura Regency. The research method used in this research is descriptive in conducting data analysis using qualitative methods (field data) and quantitative (excel program and SPSS). The study results show that changes in the way of building the traditional houses of the indigenous people of the Senani tribe towards the process of building and using house construction for the period 1907-1925 and 2021 have changed from places formed by their ancestors to modern traditional houses. These changes are influenced by the increase in community economic growth, public awareness of environmental and human health, and construction use following the latest developments in construction technology.

Kalatiku, Matius

REDOMINATE : Jurnal Teologi dan Pendidikan Agama Kristiani 2021 Sekolah Tinggi Teologia Kerusso Indonesia

The concept of the presence of God in the midst of believers is very important, because when God is present all changes, the Book of Genesis records that before the world was created and the Spirit of God hovered in chaotic and formless world conditions. God's presence in Indonesia and especially for believers will have an impact and influence towards the better. Every believer must be a change agent and God's representative on earth, so that others can see and feel God's presence in real life. The church as an organization must also appear with all its existence for the life of the state and nation, the church must have "sensitivity" to see the surroundings, so that the church does not become an exclusive organization or a collection of saints who do nothing for their environment.

Carolina Etnasari Anjaya; Yonatan Alex Arifianto; Andreas Fernando

REDOMINATE : Jurnal Teologi dan Pendidikan Agama Kristiani 2021 Sekolah Tinggi Teologia Kerusso Indonesia

This study aims to describe the role of spiritual intelligence in increasing the professionalism of Christian Religious Education teachers. The professionalism of Christian Religious Educationteachers plays an important role in the success of giving birth to students with Christ's character. Spiritual intelligence is the result of an intimate and intense relationship with God. Through this research, the author conveys that through spiritual intelligence, God actually speaks and guides teachers in living their professional lives and responsibilities. The indicators of spiritual intelligence presented in this study help to understand how spiritual intelligence actually works. The research method used is qualitative. Collecting data using the method of observation and literature study. The results of the study concluded that when a teacher has spiritual intelligence, the ability to understand the nature of oneself is created, able to understand God's will so that the spirit to move his life is the Holy Spirit. Thus his existence both body and soul (all thoughts and feelings) is directed to become a teacher similar to the Lord Jesus Christ.

Mukaromah, Ima; Gideon Setyo Budiwitjaksono

Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

This study aims to examine and analyze the effect of hexagon fraud which is proxied by financial stability, financial targets, external pressure, cooperation with government projects, change of directors, ineffective monitoring, turnover of auditors, the ratio of total accruals to total assets, external auditors quality, and the company's existence towards fraudulent financial statements in banks listed on the BEI 2015-2019. The sampling method used was purposive sampling technique and obtained a sample of 29 companies with 145 data. The type of data used is secondary data from annual banking reports. Data were analyzed using SEM PLS with WarpPLS 7.0 software. The research results prove that financial stability, financial targets, and ineffectiveness of monitoring have an effect on fraudulent financial statements. Meanwhile, external pressure, cooperation with government projects, change of directors, change of auditors, ratio of total accruals to total assets, external auditors quality, and the existence of companies have no effect on fraudulent financial statements.

Yulianita Rochmana Pratiwi; Hero Priono

Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

The purpose of this research is to analyze the internal control system in Orthopedic and Traumatology Hospital of Surabaya by comparing it with the internal control system brought up by COSO (Committee of Sponsoring Organizations). The research method used in this study is qualitative interpretive paradigm describing and understanding the events that occured based on the perspective and experiences of the subject researched directly. The data in this research are collected through interviews, direct observations to the research object and documentation. The results of the analysis and research shows that the internal control system on cash receipts in Orthopedic and Traumatology Hospital of Surabaya is quite effective. This is shown by the elements of internal control set in the hospital. This can be proven with the existence of forms which have been numbered and proofs of transactions are printed with three copies each and always verified. However there are still some concurrent duties and cash adjourment to the bank. Keywords: Internal Control System, Cash Receipts

Sulistyowati Sulistyowati; Andar Sri Sumantri

Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

Transportation includes several things in relation to moving from one place to another such as road infrastructure, modes of transportation, to the management of its management. The existence of the terminal cannot be separated from the transportation component, especially the public transportation system. The existence of terminals is often accused of being the cause of congestion, this is due to incomplete planning for land use patterns, road network patterns, population distribution patterns, movement needs, operational systems and service levels that lead to a low level of terminal effectiveness.This study aims to determine the effect of the role of the department of transportation, infrastructure, and employee performance on the effectiveness of the Magersari type C terminal in Magelang City. Data was collected using a research instrument in the form of a questionnaire. The sample in this study were 75 respondents, namely public transport drivers at the Magersari type C terminal. The method of analysis used multiple linear regression analysis. The regression formulation in this study is as follows:Y = 2,048 + 0,314X1 + 0,198X2 + 0,258X3 + µ. The results of multiple linear regression showed that there was a partial positive effect on the role of the transportation agency on the effectiveness of the terminal (tcount 3.195 > ttable 1.99346), infrastructure to the effectiveness of the terminal (tcount 2.598 > ttable 1.99346) and employee performance on the effectiveness of the terminal (tcount 2.882 > ttable 1.99346). The influence of the three research variables is very strong with the correlation coefficient of determination (Adjusted R2) = 0.538 which means that the variables of the role of the transportation service (X1), infrastructure (X2), and employee performance (X3) have an effect of 53.8% on the effectiveness of the terminal (Y ) and 46.2% (100% - 53.8%) influenced by variables outside this study.

Julian Andriani Putri; Wenefrida Ardhian Ayu Hardiani

Jurnal Pengabdian Masyarakat Waradin 2021 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

The Covid-19 pandemic has had a significant impact on all industrial sectors in Indonesia, and one of them is the country's tourism sector since the beginning of 2020 and consequently has had a tremendous impact on tourism villages in Indonesia. A survey conducted by the Desa Wisata Institute (2020) of 97 tourist villages throughout Indonesia noted that no less than 92.8% of villages (or around           population in these villages continued to maintain their profession. the original. It is  undeniable  that tourism  contributes  a large amount  of  income  so  that  this pandemic has caused the tourist villages to suffer losses of tens to hundreds of millions of rupiah. Nearly 99% of tourism villages in Indonesia were closed due to the implementation of social restriction policies which resulted in the cancellation of visiting guests and in the end it had a long-term effect on tourism entrepreneurs in tourist villages such as restaurant entrepreneurs, homestay owners, craftsmen, artists. For this reason, in order to help revive the existence of the Tourism Village in the community, in the community service of STIEPARI Semarang this time the goal is in Sikasur Village, Pemalang Regency, this program was held with the aim of helping tourist villages raise their ranks and providing a forum for community service for the academics involved. CHS (Cleanliness, Health, Safety) which in the new normal era is considered very important to be implemented in various tourist destinationsThese community service activities include location surveys, Forum Group Discussion (FGD), and outreach. The results of this activity are expected to make Sikasur Tourism Village begin to adapt and develop in this new normal era

Christiana Riyana Setiyawati

Prospect : Jurnal Manajemen dan Akuntansi 2021 STIE Rajawali Purworejo

This study aims to determine the evaluation of the financial performance of the Purworejo District Health Office through a value for money approach. This study used descriptivequalitativemethod. -2027wasdeclaredquiteeconomical,namely88.27%in2017becauseitwasintherangeof80%<90%andfor3(three)years.2018-2020isdeclaredaseconomicalbecauseanaverageof92.47% lies in the range of 90% -100%. However, in 2021 it was again declared quite economical at 89.54%. While the pattern of development of the level of efficiency in the financial management of the Purworejo District Health Office for 5 (five) years 2017-2021 is declared inefficient because the efficiency value is more than 100%. This is due to the existence of different work programs each year with different sources of funds even though they have minimized spending with the target. However, in 2021 it was again declared very effective. The greater the level of effectiveness achieved, the better the performance of the PurworejoHealthOffice. This is because there is realization of the budget lower than the target.

Ristian Yunantika, Mega Rachmasari; Rochmani, Rochmani

DINAMIKA HUKUM 2021 Universitas Stikubank

The harmony and integrity of the household can be disturbed if behavior and self-control cannot be controlled, the bad result is negative behavior, namely anger and quarrels which can lead to acts of domestic violence. Likewise, neglect of the household is not a new thing, because the fact is that it often occurs in the reality of society. This study aims to explain the factors that cause household neglect, to explain the legal consequences for the husband who has neglected his wife, and, to explain the efforts that must be made to prevent neglect in the household again. The method used in this research is a normative juridical approach and a descriptive analytical research specification, data collection using techniques such as literature study, interviews, and documentation. The data source that has been used is secondary data. The results of this research indicate the factors that cause household neglect are; do not provide a living, make dependence; the existence of a patriarchal culture in society; low education and knowledge of women as wives. The provisions of the Marriage Law stipulate that the husband must be responsible, if it is violated then legal sanctions will apply. In cases of household neglect, a solution is usually found not to be penalized and not to be fined. Efforts that must be made so that household neglect does not occur again is by car; there must be awareness, there needs to be religious guidance, it is not enough to just provide material but cannot educate his wife well, there must be mental development because a husband to become a leader must be able to lead his wife to a better direction. Legal consequences / sanctions for a husband who has neglected his wife can be punished with a maximum imprisonment of three years or a maximum fine of Rp. 15 million based on articles 49 and 50 of Law no. 23 of 2004 concerning PKDRT. Efforts that must be made so that neglect of the household does not occur again is by means of citizen awareness that neglect is a criminal act, so that law enforcement must continue so that people understand that neglect is a criminal act, from the aspect of marriage there must be socialization from the general public .   Keywords: neglect, wife, violence, household, criminal.

Putro, Eko Adi; Jawandi, Ahmad; Naisoko, Alfridus

Adi Widya: Jurnal Pengabdian Masyarakat 2021 Lembaga Penelitian dan Pengabdian Masyarakat

Affiliation motive is a need that every individual needs. Individuals need a need where one of these needs is the need to relate to other people or the need to make friends with others. There are symptoms of the Karuna Putra Orphanage children who have low affiliation motives, some children who form groups and between groups are not very close even though they are in one dormitory. There are also other groups who cannot accept the existence of other friends.. The implementation of this community service activity is by providing group guidance services. which in each meeting will discuss the topic of assignments with the theme of affiliation motivation and activities that include games, namely: a) word chain; b) Our Picture; c) Trip of Three Disabled Persons; d) Continue my story; e) Stand Together; f) positive thingking. The meaning of the game has to do with the themes that are presented

Radianto, Denny Oktavina; Sumardiono, Sumardiono; Suhardjito, Gaguk; Wibawa, I Putu Arta; Soelistijono, Rachmad Tri

Adi Widya: Jurnal Pengabdian Masyarakat 2021 Lembaga Penelitian dan Pengabdian Masyarakat

Community service entitled Training on Making Miniature Fishing Boats Made of Fiber-Reinforced Plastic (FRP) for Students of SMKN 1 Tambakboyo, Tuban City With the background of the existence of Tuban City as one of the coastal areas which is still trying to develop its community resources in the marine sector. Several vocational schools in Tuban have opened shipping and shipping engineering majors. Generally, these SMK students are taught how to operate supporting equipment for repair or management of ship transportation according to industrial needs. The purpose of this community service is to provide skills to students, especially at SMKN 1 Tambakboyo Tuban on how to make miniature fishing boats made of Fiber-Reinforced Plastic (FRP). Through shipbuilding skills that are more efficient in operation, it is hoped that the next generation of fishermen will have economic competitiveness because they are able to produce and use ships as efficient fishing facilities. The training was conducted online on Sunday 27 September 2020. The number of training participants was 53 participants from several schools in Tuban.

Kiswanto, Yulius; Astuti, Rahayu Dyah; Nuraini, Jihan

JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI) 2021 Universitas Slamet Riyadi Surakarta

Wedang cemue is a traditional drink originating from the Ngawi area, East Java. The existence of wedang cemue is getting eliminated due to the presence of instant drink that we ready to serve and more practical. To preserve the existence of wedang cemue, an innovation is needed that can promote its existence, which is made cemue into to instant. The purpose of this study was to determine the preference of instant cemue, as well as to determine of antioxidant activity. The product preference test (taste, color and aroma) used hedonic scale. The preference test involved 25 panelist. A part from the hedonic test, antioxidant activity test were also carried out using the DPPH test. This study used a Completely Randomized Design with 1 factor that is the variation of formulations (4 formulations). Each formulation was repeated 3 times. The data obtained werw analyzed using ANOVA and further testing with DMRT. The results of cemue instant showed that the formulation I obtained higher acceptability on color (3,84), aroma (3,68) and taste (3,88). The antioxidant activity of formulation I showed the highest result (71,507).

MEDTRY, Medtry

Jurnal Ilmu Pengetahuan dan Teknologi 2021 Institut Teknologi Indonesia

Abstract   A mixed use area is basically an urban area that is designed in an integrated manner (integrated development), with a fairly high building density and a combination of land functions that are mixed (mixed used), where the most important key to its success is the functioning of the control mechanism which is the implementation. from the regulations for the development of the superblock area itself (Wikipedia, 2018). Another definition based on arsitag.com states that Mixed use is the use of a building, a building complex, or an environment for more than one use. This concept has been adopted by several countries in the world since 1920. The idea is to combine offices, residences, and other activity centers in adjacent areas or even in the same building. In Indonesia, mixed areas are permitted and regulated in Government Regulation Number 15 of 2010 concerning Spatial Planning, which mandates that to improve the quality of spatial structures and spatial patterns. In addition, in the Regulation of the Minister of ATR / BPN Number 16 of 2017 concerning Guidelines for the Development of Transit Oriented Areas, Regulation of the Minister of ATR / BPN Number 1 of 2018 concerning the Compilation of Regional Spatial Planning (RTRW), and Regulation of the Minister of ATR / BPN Number 16 of 2018 concerning Compilation Detailed Spatial Planning (RDTR) and Zoning Regulations (PZ. In the spatial planning regulations, the mixed area is regulated in a mixed zone (C), which includes; housing and trade / services, housing and offices, trade / services and offices. For the use of the mixed zone category, it must be supported by the existence of a clear zone boundary which can limit the further expansion of the mixed function and there must be an effort to encourage the development of the mixed function towards a certain designated zone. Therefore, it is necessary to conduct this research to provide input and suggestions for related parties, including mixed area typology, mixed area prerequisites, mixed area principles, mixed area criteria and standards.   Keywords: mixed-use area, typology, prerequisites, principles, criteria

Frastika, Yustiani; Dikdik Risdianto; Mochamad Nukman; Eddy Hartantyo

Kalao’s Maritime Journal, 2020 Politeknik Pelayaran Sulawesi Utara

The existence of Marana geothermal manifestations of hot springs scattered in Masaingi Sub-district, Donggala District, Central Sulawesi Province, indicates geothermal prospect zone. Therefore, in order to obtain the subsurface model and to interpret the prospect zone, has been conducted an interpretation of Marana geothermal subsurface area based on magnetic anomaly data. The research uses secondary data of magnetic anomaly obtained from Centre for Geological Resources, Bandung, Indonesia. The research area is located on UTM zone system 50 which close to the magnetic equator, therefore the reduction to equator (RTE) process is applied to the IGRF corrected dan diurnal variations. The Upward Continuation is conducted to obtain a regional magnetic anomaly on 600 meters. Furthermore, 2.5-dimensional modeling on subsurface had done by the Talwani method using Software Oasis Montaj. The 2.5-dimensional modeling results show that the contrast of magnetic susceptibility value of Marana Geothermal rocks. Medium magnetic susceptibility value are metamorphic rock complex and Tinombo Alhburg Formation with values ranging from 0,69-0,8 (x10-2SI). Formation of Molasa Celebes Sarasin and Sarasin have low magnetic susceptibility with values 0,007-0,01 (x10-2SI), whereas high magnetic susceptibility value are granite and granodiorite (1,2x10-2SI). The new intrusion is found in the body of granite and granodiorite with magnetic susceptibility value 2,1 (x10-2SI). Based on the result of Marana geothermal modelling, the prospect zone (reservoir) is estimated in the West of research area which near the Masaingi hot spring. The prospect zone is estimated to be sandstone at a depth of ± 1200 metre. The heat source is the new intrusion thought to be a heat source (diorite) with a depth of> 4500 m. Clay cap is predicted to be an altered sandstone of argillitic alteration. The Masaingi hot spring is indicated to be an upflow zone just above the heat source, while the outflow zone is estimated to be in the southern of the research area.

Endaryati, Eni; Vivi Kumalasari Subroto

Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

  Fixed assets are tangible assets that are owned for use in the production or supply of goods or services, for rent to other parties, or for administrative purposes and are expected to be used for more than one period. Due to its high value, relatively long use and being the company's main tool to generate revenue, investment in fixed assets (Capital Budgeting) must be carefully calculated. In addition, depreciation or depreciation is the allocation of the cost of a fixed asset which is the effect of the decline in the value of the fixed asset. The reason why many companies apply the straight line method of depreciation (Straight Line Method) is because there are relatively stable maintenance and repair costs in each period, and the costs are not affected by productivity or are not affected by deviations. Therefore, the assets owned must continue to be managed properly so that companies and individuals can benefit from the existence of these assets, especially fixed assets. But this is not the case with KSP Mandiri Sejahtera Semarang where fixed assets have not been well managed. This results in inconsistencies and calculation errors, incomplete data, which results in inappropriate decision making and the value of the company's fixed assets has not been recorded properly and accurately. With a new structured management system where the calculation and reporting of depreciation of fixed assets using the straight-line depreciation method helps the calculation of depreciation of fixed assets owned by the company, besides that it also provides information about the detailed condition of each fixed asset owned by the company so that it helps the company manage its fixed assets , as well as helping to present accurate and accurate reports for the benefit of the company's internal financial reports and taxation.