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E-commerce competition in Indonesia makes e-commerce companies compete to develop strategies to win the competition. Customer loyalty is an important factor to lead in the competition. This research focuses on how much influence website service quality has on customer loyalty. This research is also to find out which website quality factors have the most influence on customer loyalty with customer satisfaction as a mediating factor. The factors that influence e-commerce customer loyalty are analyzed using concepts including the dimensions of service quality consisting of (physical evidence, reliability, responsiveness, assurance, empathy) and Corporate Image as the variable that influences and Customer Satisfaction as the variable that is affected. The sample in this study were 96 respondents. With the sampling method using the purposive sampling method. The results obtained that there is a positive and significant influence between the dimensions of service quality and company image on customer satisfaction.  Keywords: E-commerce website, Service Interaction Quality, Customer Satisfaction

PT Philnesia International is a limited liability company engaged in the business of manufacturing furniture products. At PT Philnesia International, if an order is received by the company, then the company makes products in accordance with existing orders. Control and planning of raw materials are very important in the production process so that the production process can run smoothly, on time and can reduce delays in delivery. PT Philnesia International wants to create a computerized Production Accounting Information System. In addition to making it more effective, accurate and efficient, the owner wants to make it easier for his employees to perform more advanced and modern and makes it easier to view reports every day. The results that will be obtained from the design of this system is an information system that can make it easier for companies to determine raw material requirements, the production process and view the required reports.

This istudy iaims ito iexamine ithe ifactors ithat iinfluence ithe iperception iof iethics ion itax ievasion iin ithe iall iindividual itaxpayers iregistered iat ithe iSouth iSemarang iPrimary iTax iOffice ias imany ias i100 irespondents. iThe ivariables iused iin ithis istudy iare ithe iindependen ivariables, iThe idata iused iin ithis istudy iis ithe iprimary idata iby iusing iquestionnaires. iData ianalysis iin ithis iresearch iis iassisted iby iusing. iSPSS iprogram. iData ianalysis itechnique iused iis imultiple ilinear iregression. iThe iresult iof ithe iresearch ishows ithat isignificant iat ilevel i0,05. iThe iresults iof ithis istudy iindicate ithat ithere iis ino isignificant iinfluence ion ithe iprobability iof ifraud idetection ivariable ion ithe itaxpayer's iperception ivariable iregarding itax ievasion iethics, ithe iexistence iof ia isignificant ieffect iof ithe idiscrimination ivariable ion ithe itaxpayer's iperception ivariable iregarding itax ievasion iethics, ithe iexistence iof ia inegative iand isignificant iinfluence ion ithe itax iservice ivariable ion ithe ivariable. itaxpayers' iperceptions iof itax ievasion iethics. i Keywords: iTax ievasion, iDicrimination

Product distribution is a crucial element of the supply chain system that ensures the smooth flow of goods from producers to consumers at minimal cost and with high reliability. Distribution efficiency not only reduces operational costs but also improves customer satisfaction, market competitiveness, and business sustainability. In the context of Micro, Small, and Medium Enterprises (MSMEs), distribution efficiency becomes even more critical due to limited financial, human, and infrastructural resources. This study aims to analyze the product distribution efficiency of UMKM Kerupuk Jaya Pesona, located in Cinanggung Village, Serang Regency, Banten Province, by applying two classical transportation methods: the North West Corner (NWC) and Least Cost (LC) methods. Both methods were used to determine the allocation pattern that minimizes total transportation cost across three destination regions: Serang, Cilegon, and Pandeglang. The data include three couriers (as supply sources) and three market destinations (as demands), totaling 18,000 product units per distribution cycle. The results show that both NWC and LC methods yield the same total transportation cost of Rp 358,000,000, although their allocation patterns differ. This indicates that the supply–demand and cost structure of the UMKM’s logistics system is balanced. This research concludes that simple optimization methods such as NWC and LC can serve as practical decision-support tools for MSMEs without requiring complex computational models. The study also recommends the application of the Modified Distribution (MODI) method to verify the optimality of the solution and highlights the importance of logistics efficiency in strengthening MSME competitiveness in the digital era.

This research aims to find out and analyze the factors that are predicted to determine the firm value, the factors are liquidity, debt policy, asset turnover, and profitability. The sample used in the mining sector listed on BEI for the period 2014-2018, the sampling technique using purposive sampling, obtained 118 samples. Data analysis uses multiple regressions using the SPSS program version 23. Hypothesis test results found debt policy and asset turnover positively affected firm value, while it did not prove liquidity and profitability affect firm value.

Digital Business is experiencing rapid growth, including in the online-based food business. The Internet is creating a new face in interactive communication between sellers, consumers and business partners. This allows the company to be able to interact and work together continuously to be able to develop products, marketing, delivery and maximum service to get customer satisfaction. One type of business that is currently growing rapidly and is very popular with customers is food delivery services including go food, grab food and shopee food. This delivery service will increasingly compete according to the response from customers, influenced by the quality of service. The purpose of this study was to find out how service quality affects customer satisfaction, especially in online- based food delivery applications. The research used in this research is quantitative analysis method. The method used is to collect information obtained from questionnaires. Variable indicators were tested for validity and reliability. In testing this validity using the Pearson Correlation approach. The reliability test in this study used Cronbach, Alpha coefficient. The results of the study explain that the service variable partially has a positive effect on customer satisfaction. The influence of service quality provided by service providers and service partners is very well responded by application users.

AbstractCikiwul is a village located in Bantargebang district. Where the Bantargebang location is a final waste collection site which is the main disposal site for around 6,500 tons of waste per day from all over Jakarta. Plastic bag waste is a serious enemy for environmental sustainability. The difficulty in breaking down makes plastic waste need proper handling so that it does not accumulate. One way is to do an ecobrick. Ecobrik is a plastic waste management method that is very easy for everyone to do and has a very high impact on environmental conservation. We do community service by disseminating the benefits of ecobricks, as well as providing training on how to do ecobricks together with Cikiwul residents. Training using the zoom platform, adapting to current conditions, activities are carried out by discussing and providing training videos on how to make ecobricks. It is hoped that this activity can reduce plastic waste, which its usefulness can be maximized into new objects that have useful values.AbstrakCikiwul merupakan salah satu kelurahan yang berada pada kecamatan Bantargebang. Di mana lokasi Bantargebang merupakan tempat penampungan sampah akhir yang menjadi tempat utama pembuangan sekitar 6.500 ton sampah per hari dari seluruh wilayah Jakarta. Sampah kantong plastik menjadi musuh serius bagi kelestarian lingkungan hidup. Kesulitan dalam terurai, menjadikan sampah plastik perlu penanganan yang tepat agar tidak semakin menumpuk. Salah satu caranya adalah dengan melakukan ecobrick. Ecobrik merupakan metode pengelolaan sampah plastik yang sangat mudah dilakukan setiap orang dan sangat tinggi pengaruhnya bagi pelestarian lingkungan. Pengabdian masyarakat yang kami lakukan dengan mensosialisasikan manfaat ecobrick, serta memberi pelatihan cara melakukan ecobrick bersama dengan warga Cikiwul. Pelatihan menggunakan platform zoom, menyesuaikan dengan keadaan saat ini, kegiatan dilakukan dengan berdiskusi dan memberikan video pelatihan cara pembuatan ecobrick. Diharapkan dengan adanya kegiatan ini, dapat mengurangi sampah plastik, yang dimaksimalkan kegunaannya menjadi benda baru yang memiliki nilai guna.Â

Basically, the principles of Al-Qur'an learning can be carried out using various methods, all of which have the same goal, namely so that children can read the Al-Qur'an properly and correctly. The low motivation of students in learning the Qur'an is still one of the reasons for the low quality of education, especially in the ability to read the Qur'an. One of the efforts to increase motivation to learn to Read and Write the Qur'an is the use of online methods during the Covid-pandemic. 19 can be carried out by educators or teachers in the reading and writing subject of the Koran which is the basis of learning in Islam The low motivation of students in learning Al-Qur'an is still one of the reasons for the low quality of education, especially in the ability to read Al-Qur'an. So it can be said that motivation and learning achievement are directly proportional to the learning methods developed. One of the efforts to increase the motivation to learn to read and write al-quran is to use appropriate methods that can be used by educators or teachers in reading and writing al-Qur'an subjects which are the basis of learning in Islam.

Pondok Pesantren is a non-formal institution that is engaged in religious education. Pesantren is one of the places of education and preaching that is required to be able to provide information about Islam to the wider community. Easy access to information and communication, can be used to introduce pesantren to the public. Promotion using video profiles, brochures and banners has not been able to provide as much information as possible to the public, causing the pesantren to be less well known to the public. This research, in general, aims to promote and provide the widest possible information about Pondok Pesantren Addainuriyah 2 and its activities to the public through the website. In particular, it makes it easy for the public to access information and communicate intensively with administrators of the Addainuriyah 2 Semarang Islamic boarding school. The research method in this study is based on the suitability and type of research, using the Research and Development (R&D) method. R&D in education is often called research-based development. As a result of this research, the implementation of the website as a media of promotion and information in the Addainuriyah 2 Semarang Islamic boarding school, can provide a lot of information to the public, and as a means of communication between the general public and administrators of Pondok Pesantren Addainuriyah 2 Semarang.

Talang Gantung Adventure is engaged in learning services outside the classroom or open air which is usually called outbound. In carrying out operational activities there are always financial transactions. However, in Talang Gantung Adventure, financial management still uses manual recording, which is recording in a ledger. Financial reports to the owner of the Talang Hang Adventure are performed using Microsoft Excel. Manual Financial Management results in vulnerability in storing financial data and is difficult to find data so that it has not been effective and has difficulties in preparing financial reports. Based on this research the authors designed and made a financial management accounting information system website application Talang Gantung Adventure. The purpose of making this system is to facilitate the recording of financial transactions, facilitate the search for data and be safer in storing Talang Gantung Adventure data storage, and to produce financial reports that are easily reported to the owner of Talang Gantung Adventure wherever and whenever.

In line with the development of science and technology today, a job that is done requires fast-paced data and information. By getting data and information quickly, the company has the ability to develop faster. Inventory is a very important part for a company. Inventory of goods is one of the tasks of logistics management in a company, namely support in the procurement of goods for the company. In order for this support to be utilized, it is necessary to plan and carry out in an integrated manner, which is interrelated and supports between related elements. CV Sinar Karya Ungaran is a private company which is engaged in the distributor of Electric tools. CV Sinar Karya is located on the road Dabo II / D30 RT6 Nitibuana, Ungaran Regency Semarang Tel. (024) 3584074 - 3584075. This company has a wide enough working area covering Central Java and DIY. Because the working area is quite extensive and the number of processes in and out of goods, the company must be more careful in calculating inventory. In the process of recording and counting inventory at this time the company is still using Microsoft Excel so there are still many obstacles. In the process of recording and counting inventory at this time the company still uses Microsoft Excel. One of the difficulties experienced is the frequent occurrence of errors in making inventory reports. Besides making reports takes longer because there is no computerized database system. With the development of technology, especially in the field of computers, the authors try to create a computer-based inventory program using Visual Basic 6.0. This is expected to help companies in making goods inventory more quickly and accurately.

Online seminars have many benefits in various fields of science. Information about workshops online, registration, and other activities so that it can help users get information. During the pandemic, COVID-19 had a strategic role in providing information related to the development of science and insight. The right application will provide optimal data and information to all users. The online seminar application is designed with a User-centered design to obtain user-friendly information and usability. The results of the study showed that the online seminar application that was designed had good usability and was acceptable to users. usability testing concluded that an acceptable application with a value of 82.40% and block box testing received the designed menu.

This paper determines by simulation the temperature profiles of a thick carbon fiber/epoxy laminate during its cure process. The one-dimensional model of heat transfer is solved by using a finite difference numerical scheme. In the process, the same physical and thermal properties of materials used by ZhanSheng et al. are employed. The temperature is calculated through a judicious formulation and application of the Alternating Group Explicit (AGE) iterative method developed by Evans and Sahimi. A fourthorder Runge Kutta method is applied for the cure. The AGE scheme proves to be a viable iterative method with respect to stability, efficiency and rate of convergence.

This study aims to analyze the financial performance of the Salatiga Current Group Expedition, this study uses a descriptive qualitative approach. The research data are in the form of financial reports of the Current Expedition Group from 2014 to 2018. The research was conducted at the Current Expedition Group for 3 months which took place during August to October 2019. The purpose of this study was to look at the company's financial performance of the Current Expedition Group, reviewed in terms of liquidity, solvency and profitability by using descriptive research methods and data collection techniques in the form of documentation / literature in the form of secondary data, namely the annual report of the Current Expedition Group. 

This study examines the relationship of Corporate Governance with Debt Policy, and Profitability, especially in corporate that conduct IPOs on the Indonesia Stock Exchange for the 2018-2019 period. Corporate Governance uses proxies of the Board of Commissioners, Independent Commissioners, Institutional Investors, and Insider Ownership which is predicted to affect Debt Policy and Profitability Using a purposive sampling technique, obtained 108 samples, the analyst uses multiple regression with the IBM SPSS 23 program. The findings show that Insider Ownership and the Board of Commissioners have a positive effect on profitability, Institutional Investors and Independent Commissioners are not proven to affect profitability. Corporate governance variables that are proven to influence Debt Policy are Insider Ownership, Institutional Investors, and Independent Commissioners.

Financial distress is a financial condition of a company that is in a state of crisis. The purpose of this study is to find out the effect of liquidity, leverage, operating capacity, profitability, and firm growth on financial distress. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2018 with the sampling technique using porposive sampling or criteria. Based on the technique, obtained sample of 112 companies. The results of this study indicate that liquidity and profitability has a significant effect on the financial distress of manufacturing companies listed on the Indonesian stock exchange. Meanwhile, leverage, operating capacity, and firm growth have no effect on the financial distress of manufacturing companies listed on the Indonesian Stock Exchange.

Accounting information has an important role in achieving business success, including for small businesses. Accounting is one way to produce financial information that can be used by management as a basis for making strategic decisions. Reports produced include balance sheets, profit/loss reports, changes reports and cash flow reports. All of these reports can be used by information users. For small business actors in villages, it is minimal to have accounting records, most of them make business decisions based on experience alone. Small business development is needed to make it strong, both related to development both external to the company and in managing the company's internal. If from an internal perspective, the management of small businesses still considers that the accounting process is still not very important to implement. Empowerment of business management management is very necessary. Good financial reports can provide useful financial information for making strategic business decisions. This community service is expected to increase the ability of business actors in the villages of Bancak District, Semarang Regency so that they can provide information on the financial condition of businesses that are being run for each reporting period. The community service team of ITB Semarang Accounting Study Program lecturers conducted community outreach activities in the form of simple lectures and training. The results of this community service were well received by participants in the Financial Accounting socialization and training for business actors in Bancak District, Semarang Regency.

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.

In village development, the availability of accurate village profile data has an impact on its consistency policy direction.  However, there are some problems that are encountered to be able to update it including the quality of human resources, finance and infrastructure. Therefore, Community Service Program (PKM) activity is intended to provide knowledge about the importance of updating data in planning village development and helping the government update profile data and potential of their villages. The method used is training in updating basic data based on family data which is carried out by providing material and its implementation in the field. Community Service Program can be carried out according to the planned schedule, especially in the provision of training materials. Meanwhile, implementation of material in the training could not be carried out because it was constrained because lack of information technology. However, in general the Community Service Program in Neglasari Village was going well, marked by an increasing participant knowledge and an acceleration of online data updating assisted by students who were doing Community Service Program. Indirectly, this achievement at the same time show that the obstacles faced by Neglasari Village were not only on its human resources but rather on aspects of financial support and infrastructure. The actual presence from the government is needed to support the updating of the profile and potential data of this village because it is not only the village institution that requires it, but rather the central and regional governments.

Community service activities for Muhammadiyah Elementary School Teachers in Polokarto Subdistrict, Sukoharjo Regency have been carried out. The background of this activity is the information obtained that the teachers in the school still use books and blackboards especially for subjects related to Science so that students become less creative and innovative thinking. activities carried out in the form of ongoing activities, namely training in the use of props style, motion and energy as many as 10 kits, presentation of the results of the practice of using props and the process of dissemination to students. The results obtained that all participants in understanding the teaching aids that have been trained, seen from the activeness of the participants, the ability of participants in the presentation and the results of dissemination to students in their respective schools