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The objective is to determine the effect of compliance, on tax violations and the presentation of means of transportation to make tax payment transactions for vehicle transportation equipment. This research was conducted at SAMSAT Semarang City. The amount of data taken by the sample is 100 by collecting data. The search for the number of respondents was carried out by means of questions and answers, questionnaires. The results of this study, the data can be seen that the effect of compliance, on the violation of the Vehicle Transportation Tax to pay the vehicle tax at the Semarang City SAMSAT Office

An application is usually used by several users where each user has access rights to certain forms in accordance with their authority or position. For example, the Inventory application or inventory is used by the Manager to view reports, the Warehouse section to check the stock of goods and the cashier to make purchases and sales transactions. Another example is the Academic Value application used by the Administration to input student and course data, Lecturers to input academic value data and Students to view academic value data. Access rights to use certain forms can be set directly in the program code with the consequence that if there is a change in access rights by certain users, you must change the program code, this is not a problem if the company can still contact the programmer to change the program code according to changes in user access rights but it will be a problem if the program maker cannot be contacted by the company to change the program code according to changes in user access rights.

Fixed assets are one of the elements in the financial statements, the value of fixed assets in companies tends to be in large amounts. Investments in fixed assets by the company are intended to support the company's business activities. Every transaction that affects changes in fixed assets must be managed in order to produce information in the form of financial statements. Improper handling of fixed assets will have an impact on finances and improper handling of fixed assets because they still practice a manual system that allows for various problems in financial reporting. The research objective is to build an accounting information system for depreciation of the company's fixed assets which produces output in the form of fixed asset information that can facilitate management in making business decisions. The research method uses research and development methods, using six steps from ten steps of the R&D model. The system development model uses the Prototype model approach to produce products according to user needs. This research produces a fixed asset management information system product that is able to assist in handling fixed asset management transactions and the information system is capable of producing fixed asset accounting information quickly. Keywords: Accounting Information Systems, Fixed Assets, Straight-Line Method and Total Production

Bank is a production unit under the organizational structure of a business center in a school. This bank provides services in the form of savings deposit transactions and savings withdrawals. Bank customers are all students in grades ten to twelve along with teachers and employees. The information system required is a web-based school bank information system using the cash basis method so that it can assist in operational activities ranging from recording daily transactions to reporting. The research was conducted using the Research and Development (R&D) method, UML (Unified Modeling Language) modeling, the PHP (Hypertext Preprocessor) programming language with the MySQL MariaDB database. The School Bank Accounting Information System is expected to be able to solve the problems that occur in the school bank.

At PT. Mitra Mandiri Transindo, in the process of recording the determination of heavy equipment leasing, is still done manually using note documents which can cause errors in the heavy equipment rental determination transaction. This has resulted in problems in making reports which can take longer. Accounting application for determining heavy equipment leases at PT. Mitra Mandiri Transindo uses the activity based costing method to make it easier for PT. Mitra Mandiri Trasindo in the data management process of determining the total heavy equipment rental and creating reports that are faster, more precise and accurate on a web-based basis. With the implementation of accounting applications for determining heavy equipment leases at PT. Mitra Mandiri Transindo using the web-based Activity Based Costing method also has the following benefits: (1) It can be seen what lease transactions and costs are needed quickly, precisely and accurately. (2) Producing appropriate reports that can be used as a basis for making decisions by the Director of PT. Mitra Mandiri Transindo.

Photography copyright works in Istagram are regulated in Article 40 paragraph (1) letter k of Law number 28 of 2014 concerning Copyright. The background of this research is that the public does not understand the element of copyright protection in every photographic work uploaded on Instagram social media. When someone downloads a photographic work without the permission of the owner of the work, even though this has often been done, from a legal standpoint there will be legal consequences and even lead to sanctions. The problem is whether the state provides protection for photographic copyrighted works and what are the legal consequences if the download is done without permission. 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.The results show that the state has protected photographic copyright works, through Article 1365 jo 1367 KIHPer, Article 25 of Law No. 19 of 2016 concerning Electronic Information and Transactions, Article 40 paragraph (1) letter k and Article 59 of Law No. 28 of 2014 concerning Copyright and Joint Regulations of the Minister of Law and Human Rights and the Minister of Communication and Information Technology No. 14 of 2015 and No. 26 of 2015. The legal consequence is that if a person makes a download without permission, under Article 113 of the Copyright Law, he can be sentenced to a maximum of 4 years in prison and / or a maximum fine of 1 Billion, based on Article 48 of the ITE Law, imprisonment of 8 - 9 years and / or 2 M.           Keywords: Legal Protection, Copyright, Photography, Social Media

Transportation is a very important aspect of its existence in society, both the transportation of people and goods. One of the well-known online transportation companies in Indonesia is PT Gojek Indonesia. During its development, there have been actions committed by unscrupulous people in the community that harm online motorcycle taxi drivers, namely fictitious / fake orders. Fictitious Order is an order that starts with creating a fake account through an online transportation application that can harm the company.The problem is what is the form of the agreement between the driver and the user and is there the responsibility of PT Gojek Indonesia. The method used in this research is sociological juridical, with data sources in the form of interviews. The results of the analysis were presented descriptively and analytically.The results show that there is no legal regulation that regulates protection for Gojek drivers who experience fictional orders. But from the PT. Gojek provides compensation in the form of compensation money. However, this is not widely used by drivers, because the process of disbursing compensation money takes time, so the driver as the victim prefers to bring the results of the fictitious order himself or sell it to someone else.  Keywords: Protection, Transportation, Gojek

Dian Wacana Demak Christian Kindergarten-Kindergarten School, which is one of the agencies engaged in the science and early childhood education. The type of data used is qualitative and quantitative data. The research objective is to design an effective and efficient school financial administration recording information system and design a school financial administration recording information system that has a system security that can maintain the correctness of the data. The research method used is the Borg and Gall R&D Development Research model, the Prototyping System Development Method to produce a product in the form of a prototype with 6 stages: Research and Data Collection, Planning, Initial Product Development, Product Testing, Product Revision, Final Trial. The conclusion from the results of this study is that this system can facilitate the recording of cash in and cash out transactions so that there are no mistakes in recording, users can easily present cash reports more quickly so that they can minimize recording time and recording errors, and make it easier for users to print. cash reports with accurate results so as to support and speed up decision making.

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 .

The mindset as a Job Seeker and not as a Job Creature after completing college is a problem that must be solved by all parties, both the government, educational institutions, the business world, and the community. One of them is planning a business as an individual business career choice in the future after graduating from college. This study aims to map the intentions of students majoring in Islamic Economics at STAI Denpasar in entrepreneurship so that its development can be accepted in society. The population in this study were STAI Denpasar students. The research was conducted using qualitative techniques, with the purposive sampling method as a sampling method. The results of the research are STAI Denpasar students have negative intentions in starting a business. Negative means that there are still many students who think that it is very difficult to open their own business. To become successful entrepreneurs, intentions must also be supported by concrete actions, the real actions they take are sure to start a business, learn from entrepreneurs who have been successful and dare to start a business with existing limitations.

This research, in general, aims to improve the learning outcomes of class X MIPA 4 students of MAN 1 Grobogan in the 2018/2019 academic year by implementing multimedia learning. And specifically it aims to make students able to achieve the learning objectives by producing a minimum KKM score of 70 and at least 80% of the total students are able to reach this minimum limit. The research method used in this research is the Classroom Action Research Method or better known as the Classroom Action Research (PTK) method. The PTK method is a process of assessing learning problems in the classroom through self-reflection in an effort to solve these problems by taking planned actions in real situations and analyzing any effects of these treatments. The results of research conducted on class X MIPA 4 MAN 1 Grobogan, the application of multimedia presentation learning media on the basic laws of chemistry and stoichiometry with the concept of enjoyful learning can improve student learning outcomes. That the application of multimedia presentation learning media can improve student learning outcomes in chemistry, especially in the material of the basic laws of chemistry and stoichiometry

To encourage political participation, good political education is needed. Political education can target young people as agents of change that have much influence in political development. Therefore, it is important to provide political education in strengthening the political participation of Indonesian youth. This program aims to provide Political Education in Strengthening Youth Political Participation. The service program was held in a four-month time series, from January to April 2019. The socialization activities had been held in Mandan, Sukoharjo Regency on Saturday, April 21, 2019 for one day, attended by 34 young people. The method used in program was socialization and active discussions, and providing motivation for the participants, which was previously preceded by participant assessment activities. The socialization activity lasted for one day. The core material of socialization consists of (1) political introduction; (2) the importance of political participation; (3) youth's ideal actions in political participation. The members of this program were Youth Organization of Mandan , Sukoharjo. Through this program, it can be beneficial for: (1) youth and the general public, to get a picture of political education and positive political participation; (2) for regions, can develop regional potential, regional promotion, and regional development; (3) for tertiary institutions, as fulfillment of the Tri Dharma element of Higher Education. Keywords: Mandan, political education, youth.

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.

financial information in schools. Payment information which is the basis for schools to determine future policies. The object of research in this thesis is the Demak Development High School which is one of the agencies engaged in the field of science and education. The research objective is to design an effective and efficient school payment administration recording information system and design a school payment administration recording information system that has a system security that can maintain the accuracy of the data. The research method used is the Borg and Gall R&D Development Research model, the Prototyping System Development Method to produce a product in the form of a Prototype with 6 stages: Research and Data Collection, Planning, Initial Product Development, Product Testing, Product Revision, Final Trial. The conclusion from the results of this study is that this system can facilitate the recording of administrative payment transactions so that there are no mistakes in recording, users can easily present payment reports more quickly so that they can minimize recording time and recording errors, and make it easier for users to print payment reports with affectic and efficient results so as to support and accelerate decision making

Kaliwungu Dream Building Shop is a business engaged in the sale of building materials and building-producing tools. This trading business sells various materials and tools for building buildings such as sand, cement, nails, paint, hammers and so on. The Dream Building Shop was founded by Mr. Zaenal, whose address is Jalan Raya Sekopek No. 10 Sarirejo Kaliwungu, Kendal Regency. Kaliwungu Dream Building Shop in recording sales transactions, purchases and reports - reports still use the manual method by writing them into a book, this method still requires time which is relatively old and prone to calculation errors, as a result you have to work 2 times or even many times to recalculate transactions that occur. Factors that are generally controlled are human errors that occur in cooking data and storing & maintaining paper-shaped documents, where this is very difficult to overcome. In addition, the process of searching for data or inventory is also less effective and efficient. also affect customers, even though performance according to the store is needed to satisfy customers.

Gamerground is a computer shop engaged in the sale of laptops, computers, spare parts, accessories supporting and providing repair services. The marketing process is less than optimal because it only sells by phone or social media. There are some problems that occur between them : 1. Stock management is not optimal because of frequent discrepancies between stock records with the amount of goods available so often consumers feel disappointed with the services provided, 2. The issue of uploaded ad duration in uploaded social media will alternate from one product content display to another in a relatively short period of time, 3. The absence of management of consumer sales transactions thus requiring recording of repeated transactions, 4. The decline in sales turnover in recent months, 5. The management of customer or consumer data is less noticed. Based on these problems, this study aims to design a web-based online sales information system mobile on gamerground. This research uses the development of SDLC waterfall model system which consists of planning, analysis, design, implementation and maintenance. Using PHP and MySQL Server programming language as database. The results of research in the form of Online Sales Information System Web-Based Mobile that can facilitate consumers to view products, make reservations for consumers and management for the admin. This information system is equipped with product management features, order data management, customer data management, preparing order reports and payment confirmation. So that this information system can provide convenience both consumer and admin on gamerground.

AbstractPartners in the Community Partnership Program activities are Pande Besi PRASOJO located in Nangsri Kidul RT 2 / IV Nangsri Kebakkramat Karanganyar and Pande Besi MANDIRI located at  Dondong RT 2/IX Klumprit Mojolaban Sukoharjo. The two partners are traditional blacksmiths. The problems faced by the two partners are relatively the same, namely: 1) traditional / conventional production processes; 2) do not apply the principles of Occupational Health & Safety. Solutions that will be carried out from this activity are: 1) production of blower and grinding tools; 2) the use of personal protective equipment (PPE). The method that will be carried out to realize the objectives of the PKM implementation program is through: 1) Procurement of electric blowers and grinders for both partners; 2) Increased knowledge and training in the use of personal protective equipment (PPE). In this method both partner SMEs are involved in each activity starting from problem identification, action analysis, action planning and implementation of activities. Through this method, the identified problems and actions to be taken are bottom up proposals. So that every action that will be carried out is right on target and is able to realize the objectives to be achieved maximally. The results of the Community Partnership Program activities were Pande Besi PRASOJO and Pande Besi MANDIRI succeeded in increasing the quantity and quality of products through the procurement of blower and grinding tools. Both partners have also implemented occupational health and safety principles through increased knowledge and use of PPE.

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.