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The determination of cost of goods sold aims to determine the price of product sales by a company. Calculation of basic price in a company to reduce the number of losses in the company. Because often the company suffered losses due to the large cost of production does not match the product selling price. The background of this study is how the calculation of cost of goods sold on manufacturing companies and how to determine the method of selling prices of products in manufacturing companies. In collecting this research data using descriptive research with quantitative qualitative data analysis techniques. Data collection method used is method of documentation and interview method. The data collected in the form of production data, sales, raw materials and others. The method used in determining cost of goods sold is using the approach of calculation method of full costing and method of variable costing.The calculation of cost of goods sold is a method of determining the price of products that charge elements of different production costs between the method of full costing with variable costing. In 2013 - 2015 UD. Eternal Blessing using Full Costing method in getting the results of 2013 amounted to Rp. 280.573.00. Year 2014 of Rp. 236.789.00. Year 2015 of Rp. 350.931,00. Meanwhile, when using Variable Costing method in getting the results in 2013 of Rp. 233701.00. Year 2014 of Rp. 209.398.00. Year 2015 of Rp. 323.299,00. Thus in knowing that between using method of full costing with variable costing happened difference. This difference is because the full costing method imposes all production costs, whereas the variable costing method does not impose fixed overhead costs. Fixed overhead costs exclude production costs. From this research it can be concluded that UD. Kedungpring Lamongan Eternal Blessings experience ups and downs of total profits per year and this study proves that cost of goods sold should pay attention to cost issues affecting the sale price.

Factors influencing the readiness of coastal communities for tsunami events include knowledge, attitudes, fulfillment of basic needs, preparation for handling victims and disaster management. The results of the interview of researchers on March 8, 2019 with the secretary of Lurah Tondo, from 2013-2018 there had never been a simulation or counseling about the tsunami disaster in the Tondo Village. The purpose of this study is to analyze the factors that influence the preparedness of coastal communities against tsunami in Tondo Kelurahan, Kota Palu h. This type of research is quantitative with an analytical approach using cross sectional design. The population in this study are all coastal communities in Tondo, Palu City, totaling 362 families. The sample was 96 people, with cluster sampling technique. The results of the study of 96 respondents good knowledge as much as 45.8%, sufficient knowledge 28.1% and 26% less knowledge. Pearson chi-square test results p value: 0,000. Good attitude as much as 33.3%, enough attitude 54.2% and lack of attitude 12.5%. Pearson Chi-Square test results p value value: 0.001. Fulfillment of basic needs were fulfilled 55.2% and not fulfilled as much as 44.8%. Chi-Square test results p value value: 0.002. Conclusion there is a relationship of knowledge, attitudes and fulfillment of basic needs with the preparedness of coastal communities against the tsunami in the Village of Tondo, Palu City

Hypertension is nicknamed the silent killer because it is a disease without symptoms. This refers to a condition where blood pressure increases beyond normal limits, namely systolic pressure ≥140 mmHg and diastolic pressure <90 mmHg. Educational activities and detection of hypertension symptoms were carried out because the incidence rate was still high in the Maccini Sawah Health Center Working Area. This service is carried out with the target of people aged ≥ 40 years so that they can maintain a healthy lifestyle and have the knowledge, attitudes and skills to implement the principles of healthy living for every community. The aim of this service is to increase public awareness, understanding of prevention, lifestyle changes and increased participation in health decisions. The method for implementing this community service is education and blood pressure checks carried out simultaneously. There were 23 people who took part in this activity. The activity ran smoothly and well where the people who had been invited to take part in the education and detection of hypertension symptoms had followed it to completion with a total of 20 families participating. There are still many people who do not have their health checked at the health center. The community health center needs to carry out a door to door visit program to increase the coverage of the P2M program and reduce morbidity due to non-communicable diseases, especially hypertension.

Competition in the business world is increasingly diverse, encouraging companies to compete in competing markets and consumers. This is what happened to the Takoto UMKM. This study aims to determine the marketing strategies used by UMKM Takoto to increase sales. This type of research is conducted using descriptive qualitative methods in the form of case studies on the Takoto UMKM business. This study aims: (1) to study the marketing strategy (marketing mix) of products at UMKM Takoto. (2) provide alternative marketing suggestions for UMKM Takoto products. The conclusions of this study are: (1) the product is considered good by consumers and already has 5 elements of product strategy such as product attributes, brand, packaging, and labels, but the product does not last long because it uses ingredients that do not contain preservatives; (2) the pricing strategy is oriented towards production costs so that in the future it can be considered for pricing by looking at the prices of competitors' products; (3) the promotion strategy of Takoto's UMKM pastries is still limited because it uses more personal selling rather than intense promotion through advertising; (4) Takoto's UMKM pastry products are marketed directly to consumers and through retailers, however the dominant marketing is direct to consumers so that the bargaining position is stronger because it does not depend on retailers.

The corona virus (Covid-19) has attacked almost the entire world, including Indonesia. Places where community activities must comply with health protocols, one of which is checking human body temperature. The measurement of human body sensors is a very significant difference even though it is applied to the same human body, this is due to several factors. This research analyzes the measurement results of the human body temperature sensor. This study aims to determine an effective and efficient human body temperature sensor. The process of measuring human body temperature uses a microcontroller-based temperature sensor. After the results of temperature measurements using different temperature sensors are obtained, the measurement results are analyzed and compared to obtain an effective and efficient temperature sensor. Based on the analysis, the results of measuring human body temperature using a thermal camera are an effective and efficient sensor.

SMK Negeri 11 Semarang is a school that has four competency skills, namely Graphic Preparation, Graphic Production, Multimedia, and Animation. Every time they enter the beginning of the school year, school socialization and skills competencies are carried out to new students through the Student Orientation Period, using the lecture method from each of the Head of Skills Competencies. Researchers have created an attractive and informative audio-visual presentation media, packed with docudrama stories, namely documentary films. The results of validation tests conducted by expert experts and users show that the documentary films that have been developed by researchers fall into the very good criteria with a percentage of 93.75%. In addition, through the use of the 228 new students as respondents, it can be concluded that the documentary film developed by the author falls into the good criteria with a percentage of 61%.

Earth, water and space as well as the natural resources contained therein under the control of the State are gifts from God Almighty whose functions and uses are for the prosperity of the people. Land for the Indonesian Nation is a source of livelihood and is regulated in the provisions of the Law. The Basic Agrarian Law No. 5 of 1990 lays the foundation on providing legal certainty for land rights for the Indonesian people. Legal certainty is obtained after the land registration process. Land rights that have legal certainty can be transferred or transferred. however, in the process, disputes over land rights still occur in the community. Blocking of Land Rights Certificates is taken as an administrative step in the dispute resolution process, but there is a period of only 30 days to record the blocking of Peru, it is known how the factors of land blocking, how to know the position of the holder of the Land Rights certificate when the block is being blocked and when the period is 30 blocking day is over but the dispute has not been resolved. The type of research used by the writer is juridical normative and descriptive analytical research specification by collecting data by means of literature study and interviews which are presented in a descriptive manner and analyzed in a descriptive qualitative manner. The results of the research and data analysis carried out show the factors that cause the blocking of Land Rights Certificates, namely: a. Gono-Gini distribution of assets, b. Land Rights Holders do not have good faith, c. Distribution of Inheritance, d. Lost Certificate, e. There is an investigation by the Police, f. Land rights confiscated by the State Receivables Affairs Committee (PUPN) in connection with the settlement of State Receivables. Legal protection & the position of the Land Rights Certificate Holder when the blockage is carried out is that the right holder cannot take legal action against the blocked land for 30 days after the block registration was carried out, article 19 UUUPA / PP 241997 regarding registration will not be lost The legal certainty of the rights holder remains attached to it as long as there has been no transfer of rights to the land they own. If the 30 day period of blocking is over but the dispute has not been completed, the blocking will not be removed by law and will remain in effect as long as there is no request for revocation by the applicant or the provisions -Other provisions which become the reasons for the removal of the block in accordance with article 14 of the Regulation of the Minister of ATR / Head of the National Land Agency No.13 of 2017 concerning the Procedure for Blocking and Confiscation, this is because in the Land Office (Semarang) there is no system that can identify or filter out expired blocks.   Keywords: Land Registration, Legal Certainty, Rightsholders, Blocking of Land Rights Certificates, Position of Rightsholders

Technology assistance is very helpful for community activities including financial institutions, such as the application of Fintech (Financial Technology). Fintech utilizes technology to improve banking and financial services performed by companies by utilizing software technology. Along with the development, Fintech began to have a negative impact, especially from the money loan service or Fintech Peer to Peer Lending (P2PL). the problem is how is the protection for debtors / customers, such as attempts to intimidate customers who have difficulty paying. The method used in this research is normative juridical, namely research based on secondary data, which is then analyzed qualitatively and presented in a qualitative form.Based on the research results, it can be concluded that protection for debtors or customers who feel disadvantaged can take 5 (five) ways, which are regulated in the Consumer Protection Law, OJK Regulation, ITE Law, BI and Government Regulations. Safeguards in the Consumer Protection Law are accommodated in Article 4. OJK's efforts, in collaboration with Kominfo and AFPI, are that if there is intimidation that is detrimental to the debtor, the debtor can submit a complaint report through the website page provided by the OJK and AFPI. Debtors can also report to the authorities. The ITE Law can be seen in Article 26 of the ITE Law. Efforts made by Bank Indonesia, namely BI to form the Bank Indonesia Fintech Office (BI-FTO) and recommend to follow the existing regulations in PBI No. 16/8 / PBI / 2014 and PBI No 18/17 / PBI / 2016 concerning Electronic Money (PBI E-Money).           Keywords: Financial Technology, Legal Protection, Debtor Efforts

           Many strategies that can be used to increase sales and attract consumers to buy products offered by manufacturers. One strategy that is widely used by companies is the marketing mix strategy. Marketing activities that focus on product self-focus, pricing, distribution policies, and means of promotion are known as the marketing mix or Marketing Mix. This study aims to evaluate the internal evaluation and indicators of the appropriate marketing mix strategy and is applied to increase the sales volume at Griya Manik-Manik Kaca Plumbon. This study uses a qualitative descriptive analysis method, by collecting data directly from the company by making observations, interviews according to the research subject. The results showed that the strategy adopted by Griya Manik-Manik Kaca Plumbon has worked well, where the four marketing strategy variables support and complement each other, and have different roles in marketing their products. We recommend that the owner of the Plumbon Griya Glass Bead UMKM should be upgraded with the marketing mix that has been applied. The strategy used by the company is good, but it would be better if the company plans to continue to improve strategies considering that many other competitors have issued similar products.  

Monitoring nutrition and health during the First 1000 Days of Life (HPK) in Pacellekang Village is very important to prevent stunting. However, during the pandemic, many posyandu were forced to stop their activities because they were in the red zone. The assistance program for malnourished pregnant women (KEK) aims to improve the health and nutritional status of KEK pregnant women in Makassar City. Community service activities are carried out online using Zoom meetings, WhatsApp groups and Google Forms. The results of the service show that most of the knowledge and attitudes of pregnant women regarding nutrition and health are classified as good. The majority (85.2%) of pregnant women had carried out pregnancy checks at least four times with a midwife or doctor during pregnancy. Apart from that, 88.9% of pregnant women regularly take blood supplement tablets. Around 85.2% of pregnant women follow the principles of balanced nutrition in their daily diet. However, 55.6% of pregnant women who frequently experience nausea and vomiting tend to lose their appetite and skip meals and snacks. Based on program monitoring in October, there were records that two pregnant women were unable to provide exclusive breastfeeding (IMD) due to premature birth (separation care), and young mothers (under 20 years) felt anxious when breast milk did not come immediately after delivery, so they gave Formula milk.    

Learning is a process of communication between students, teachers and teaching materials. The delivery of learning messages from teachers to students is currently still using teaching aids in the form of books. This makes students less interested and feel bored when absorbing lessons, so that it gives the effect of being lazy to learn. This study designed mobile based 2D animation as an interactive learning tool for learning materials for human organs based on mobile android. This study uses the waterfall method in conducting research which includes the stages of planning, analysis, design, implementation and testing. Based on the research results, this 2D animation learning media makes it easy for students to study material about human organs that cannot be seen directly. This animation has several elements such as text, audio, video and animated images so that it attracts students' attention to feel happy in learning compared to conventional ways

The development of technology allows one to obtain other people's spatial position data. One mobile technology that utilizes spatial data as a supported factor is location-based services. The large number of employees at the PT.XYZ causes the presence of a controlled process to be under control, and even tends to be questioned. Because it takes a GPS-based presence system on android that is expected to be a solution of the problems that occur at this time. The system development method used is a six-step R&D method, consisting of: Research and information gathering, Planning, Development of initial product forms, initial field testing, major product revisions, main field testing. The final result is the prototype of the Ganesha Employee Presence System Operations. The test results on the system shows the employee attendance system can run on the android platform. The system only responds to presence based on the position of the employee's coordinates with office coordinates. Besides checking the presence process is also based on devices that have been approved in the system. 

Diabetes is a serious chronic disease that occurs because the pancreas does not produce enough insulin (a hormone that regulates blood sugar or glucose), or when the body cannot effectively use the insulin it produces. WHO data shows that the incidence of non-communicable diseases in 2004 reached 48 , 30% is slightly higher than the incidence rate of infectious diseases, namely 47.50% [1]. According to the Ministry of Health in 2012 diabetes caused 1.5 million deaths. Some Indonesian people, this disease is better known as diabetes or blood sugar. This research was developed through secondary data processing from the Pima Indians Diabetes Dataset health database which was taken from the Kaggle dataset and can be accessed through https://www.kaggle.com/uciml/pima-indians-diabetes-database. Where the data itself consists of 768 records with several medical predictor variables (Pregnancies, Glucose, Blood Pressure, Skin Thickness, Insulin, BMI, Diabetes Pedigree Function, Age and Outcome). Then the data will be processed using the Particle Swarm Optimization (PSO) feature selection to increase the accuracy value and the Naive Bayes algorithm to determine the accuracy results of the diagnosis of diabetes. From the results of research that has been done for the accuracy of the classification algorithm Naive Bayes is 74.61%, while the accuracy of the classification algorithm with Particle Swarm Optimization is 77.34% with an accuracy difference of 2.73%. So it can be concluded that the application of the Particle Swarm Optimization technique is able to select attributes in the Naive Bayes Algorithm, and can produce a better level of diabetes diagnosis accuracy than using only the individual method, namely the Naive Bayes algorithm. Keywords: Diabetes, Particle Swarm Optimization, Naive Bayes Algorithm

ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui proses pembelajaran norma dan keadilan pada PPKn bagi peserta didik kelas VII SMP Negeri 23 Surakarta. Metode penelitian ini menggunakan pendekatan deskriptif kualitatif, sumber data menggunakan data primer dan data sekunder. Subjek penelitian ini adalah guru Pendidikan Kewarganegaran, kepala sekolah dan siswa. Teknik pengumpulan data menggunakan observasi, wawancara, dan dokumentasi. Keabsahan data menggunakan triangulasi sumber dan triangulasi metode. Teknik analisis data menggunakan model analisis interaktif. Hasil penelitian menujukkan bahwa proses pembelajaran norma dan keadilan dalam pembelajaran PPKn di SMP Negeri 23 Surakarta kurang optimal. Hal tersebut ditujukkan dengan hasil penilaian aspek afektif yaitu kurang optimal, hal tersebut ditunjukkaan siswa kurang aktif menjawab pertanyaan serta siswa kurang memperhatikan penjelasan guru dengan seksama. Hasil penilaian aspek psikomotorik yaitu aktivitas siswa dalam menyampaikan hasil kerja kelompok di depan kelas sudah baik. Siswa saat mempersentasikan jawabannya di depan kelas dengan percaya diri.  Kata Kunci: Proses Pembelajaran, Norma, Keadilan, PPKnABSTRACTThe aim of the research is to find out the process of norms and justice learnings on civics of 7th grade students at SMP 23 Surakarta. The kind of research is descriptive qualitative research. The sources of data are primary and secondary data. The subjects of the research are teachers of civics subject, the principal, and the students. The methods of collecting the data are observation, interview, and documentation. The trustworthiness was conducted through source and method triangulation. The technique of analyzing the data used interative analysis model. The research findings show that the process of norms and justice learnings on civics of 7th grade students at SMP Negeri 23 Surakarta is less optimum. It could be viewed from less optimum affective factor showed from the studenst who are less active in answering questions and they less pay attetion of the teacter. The result of assessment from psychomotor aspect is that the activity of the students in conveying the result of group activity in front of the class is good. They present their answer confidently.Keywords: Learning Process, Norms, Justice, Civics subject.Â

Entrepreneurial intention in a person can be formed by the external and internal environment. This study examines the attributes entrepreneurial intentionin students : role models, entrepreneurial attitude, subjective norms, and emotional competence. The purpose of this study is to determine a model of entrepreneurial intention among exact and non-exact college students. in Brebes and Tegal, Central Java. Respondents observed were exact and non-exact students at three tertiary institutions, namely Muhadi Setiabudi University (UMUS) Brebes, Polteknik Harapan Bersama (Poltek Harber) Tegal, and Pancasakti University (UPS) Tegal with a total of 301 students using a cluster random sampling. This research uses a quantitative analysis approach with data analysis techniques Structural Equation Model (SEM), a method to test the attributes that make up the entrepreneurial intention model. The results showed that the exact entrepreneurial intention of the student group was formed by the attributes of entrepreneurial attitude, and emotional competence. Meanwhile, the non-exact student group was formed by the attributes of role models and entrepreneurial attitudes. The implication of this research is that universities can form entrepreneurial characters among students through a conducive and dynamic curriculum and academic atmosphere.

Department of Culture , Tourism , Youth and Sports Central Aceh district especially in tourism is in charge of managing and developing infrastructure for tourism, the selection of a tourist attraction right capable of giving the best decision with the information on the sights with AHP ( Analytical Hierarchy Prsocess ) that match the criteria , Election Decision Support System using AHP Attractions Java based , Using Netbeans and MySQL as data storage .

Background : Tourism in Bali is also followed by positive and negative impacts on the Balinese people. The positive impact is such as the large number of jobs that are able to absorb labor, while the negative impact is the emergence of social issues such as human trafficking which can threaten the young generation of Bali. Method : Activities by providing education about human trafficking. And provide life skills training. Target adolescents, both those who attend school and drop out of school. Result : Lentera Anak Bali (LAB) is an independent non-profit organization engaged in child protection to obtain their rights. LAB sees the importance of these children’s problems by involving the local government, social services, education offices, health offices and community leaders. In an effort to build awareness of the vulnerability of these children and make preventive education efforts against the possibility of being caught in human trafficking,by conducting outreach to officials, the caring community, and the youth themselves.These adolescents are given education on safe life skills (free of prostitution),understanding of human trafficking, education on health and welfare, and examination of reproductive organs. With this facilitation, it is hoped that they can protect themselves and become counselors for their teenage friends. Conclusion : this activity can increase public understanding of the danger of human trafficking. (1) There is a group of young urban workers who receive assistance from the human trafficking prevention team. (2) Youth groups who received training on safe life skills (prostitution free), understanding of human trafficking, health education, and examination of reproductive organs.

Abstract In this study that was used as the object of research in classifying red wine based on the quality influenced by each red wine or red wine based on the content of each type of wine, from each attribute containing the composition in the wine seen which attributes most affect the quality of red wine, so that it will be known ingridents that can improve the quality of the wine, in this study was carried out by the application of Machine learning by comparing three algorithms of mining data that is , Decission Tree, Random Forest and Support Vector Machine (SVM), from the results of research that has been done by comparing the three algorithms, Random Forest produced the best accuracy among other algorithms that have been tested. Random Forest with accuracy results of 0.7468 makes this algorithm best used to classify the quality of red wine. And in the second order Decission Tree with accuracy results of 0.7031, while Support Vector Machine (SVM) get an accuracy result of 0.65. So in the research that has been done to classify the quality of red wine based on its composition Random Forest becomes the best algorithm to use..

Stock investment is one of the most attractive forms of investment for investors. Investors can choose various sectors of companies listed on the Indonesia Stock Exchange (IDX) to place their funds in investing in shares. One of the sectors with high capitalization in recent years is the banking sector, where investors have been attracted to buying banking companies' shares. Even so, investors in investing in stocks must pay attention to the factors associated with the risk of investing in stocks, whether it is a total risk or a systematic risk that cannot be prevented by diversification. The purpose of this study is to empirically examine the effect of firm size, leverage, and profitability on stock risk. The sample used in this study is a banking company listed on the Indonesia Stock Exchange (BEI) and has stock beta data released by Pefindo during 2016-2019. Based on purposive sampling, 23 companies were selected so that the total sample is 92 observations. Hypothesis testing is performed using multiple linear regression analysis of panel data. The test results suggest that company size has a positive effect on systematic risk, but it negatively affects the total risk. Leverage is not associated with systematic risk and total risk.  Keywords: beta, leverage, banking industry, total risk, firm size

This research report is motivated by the large number of sharia financial institutions that have emerged and the increasing number of sharia banks that provide financial services while meeting the increasingly diverse needs of society. With the current abundance of sharia banking, there are accusations that sharia banking is a conventional bank that only has a sharia label attached to it. However, nowadays sharia banks always try to implement Islamic values based on Sharia principles. Sharia banking has a big influence on people's economic activities. Various sharia banking products are expected to be able to encourage and accelerate people's economic progress in accordance with Islamic principles. In Islamic principles, economic activity cannot be separated from the postulate of faith in Allah SWT and even becomes a built in control for economic actors. From here, sharia banking was built and designed to improve the standard of human life. Sharia banking is expected to become an alternative and even a decisive solution for the development of the national economy, especially for Muslims.