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Coloring materials for fabric painting can be produced from natural dyes and synthetic dyes. Natural and synthetic dyes have their respective advantages and disadvantages. The combination of the two colors will give the impression of a brighter color, and slightly reduce environmental pollution. The objectives of this research are: 1) Knowing the processing of synthetic and natural dyes for fabric painting; 2) Knowing the results of applying synthetic and natural dyes to fabric painting. The method used in this research is the research and development approach model Research and Development (R&D) and data analysis. Trials in this study were carried out with dye using 4 types of cloth with the help of a validator as an assessor of the coloring results. The results of this study indicate that synthetic dyes are lighter than natural dyes. Meanwhile, the colors produced from natural dyes tend to be darker. In painting this cloth, the writer needs a combination of dark and light colors. Therefore, the use of synthetic and natural dyes requires mixing of colors. The fading test conducted by the author for the color absorption of diamond crape on the fabric is very good. Thus it can be concluded that the use of natural and synthetic dyes can be applied to fabric painting by conducting trials first to get the right color.

Evening party clothes are clothes worn at night parties. The fashion made in this final project is evening party dress with a cut above the knee and a spiral variation that adds to the beauty of the outfit. This spiral variation gives a unique impression, simple but still elegant and beautiful when used. The spiral variation is made by cutting the fabric such as insect repellent. The purpose of making this final project is to determine the process of making evening party dresses with spiral variations. The method used in the process of making evening party dresses with spiral variations includes: library methods, observation methods, documentation methods and data analysis. The result of the process of making evening party dresses with spiral variations in the making of this final project is the creation of evening party dresses according to the design made by the author. The process of making evening party dresses with spiral variations is a series of activities which include: determining the design, preparing tools and materials, taking measurements, making basic patterns, breaking patterns, cutting, gluing tricots, meradering, sewing, finishing. The party outfit tonight has two pieces of clothing, namely: a dress and a robe. This evening party dress has a spiral variation that adds to the impression of a unique outfit, simple but still elegant and beautiful when worn.

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.

Increasing technological developments require many parties to always adjust to all kinds of changes that will occur in the future, both economic conditions, government regulations, consumer conditions, and conditions of competitors. The way companies communicate with their investors has also changed, as a result of the rapid development of the internet. The internet that companies use to report financial information to investors is called Internet Financial Reporting (IFR). Today, IFR has been put forward by most countries because it can minimize the negative effects of information asymmetry, reduce agency costs, reduce capital costs, and increase firm value. Companies in achieving their goals are faced with uncertain conditions. The purpose of this study is to find out how the differences between IFR and ERM in commercial banks in Indonesia with high and low market capitalization values. This research is a non-static analytical descriptive study. The sample used is only two commercial banks to be compared. The results of the comparative analysis carried out showed that there was no significant difference in the implementation of IFR, but in the implementation of ERM there were significant differences.  

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.

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

Main Objective: The objective of this research is to complete the exciting and fictive effects of each color and lighting type when practiced in 3D animation setting. In addition, this research also proposes several lighting design recommendations in 3D animation. Background problem: The main sense for the advance of animated films is cinematic lighting effects. Various techniques and approaches have been planned to create lighting effects, but how these effects affect the viewer’s sentimental sense and especially the storytelling practice is not understood. Novelty: The results of the emotional effects of lighting styles show that these effects are not shown in an imposing aspect, which means, not all lighting style affects the feelings on each scale. In this study, several differences were found in several color scales with different cinematic meanings. Research Method: The research method used is quantitative and subjective data analysis adopting a qualitative grounded theory coding with several animated video scenes developed with various colors and low and high-key statistical lighting designs to analyze and measure the effects of different lighting designs. Finding/Result: The finding of this study indicate that cinematic lighting influences the emotional impact of scenes and stories in plan. Conclusion: This study also confirms the current lighting approach, according to the result of this study, it brings guidance on how certain lighting and color techniques can be adopted to influence the audience in 3D animation about feelings and story perception Keywords: Cinematic Lighting, 3D animation, Emotional Storytelling

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

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

In our daily needs as a human being cannot be separated from the natural resource that is bestowed by God Almighty, especially water. People choose to consume drinking water produced by the Drinking Water Depot (AMD) business because of the need for clean and healthy water for consumption. But it turns out that health is not always guaranteed because the drinking water produced by the drinking water depot (AMD) refills is still found many germs that cause disease (pathogens) and is not safe for consumption because it does not meet the standard of eligibility. Issues to be discussed are the legal protection of consumers for their rights being violated by business actors in refill drinking water depots in Semarang City, and the settlement mechanisms that can be taken to resolve various violations of refilled drinking water depots that do not have a business license in Semarang City. The approach method used in this research is a normative juridical approach using secondary data in the form of library materials, documents, and other laws and regulations related to the research that will be discussed. And the analysis technique used is descriptive analytical. Legal Protection for Water Depot Consumers whose Rights are Violated by Business Actors of Refill Drinking Water Depot in Semarang City, are regulated in Article 60 and Article 62 of the Consumer Protection Law as well as in Article 28 of the Regulation of the Minister of Health of the Republic of Indonesia Number 736 / Menkes / Per / IV / 2010 concerning Procedures for Supervision of Drinking Water Quality, while the Settlement Mechanism that Can Be Taken to Resolve Various Violations of Refill Drinking Water Depots that Do not Have Business Permits in Semarang City are regulated in Article 47 and Article 48 of the Consumer Protection Law.   Keywords: Consumer Protection, Drinking Water Depot (AMD), Business License

           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.  

Over time, the Riau Kepualaun Provincial Tax Management Office which lives in Batam City underwent a name change to become a Regional Tax and Retribution Management Agency for the Riau Islands Province (BP2RD). This study aims to design a dashboard that can assist Eschelon officials in monitoring the performance of the State Civil Apparatus (ASN) at the Regional Tax and Retribution Management Agency of the Riau Islands Province. Because there is no system that displays information related to the work done and completed by an ASN, a dashboard design is needed. Data on the dashboard system is obtained from ASN performance data consisting of activity grouping data, activity weights, monthly targets in one year, and distribution of incentives and employee income benefits based on the achievement of target weights. The modeling system used is the Unified Modeling Language (UML), with the use case, activity, sequence and class diagram stages. While the development of this research system uses the Macro Process method in Object Oriented Analysis Design (OOAD) with the stages of Requirements, Analysis and Design, Implementation and Testing. The dashboard is designed based on a website, using the PHP programming language and using MySQL as the database. Qualitative research techniques, by collecting data and information descriptively. The results of this study display a dashboard in the form of text consisting of the number of employees, targets, target achievement, target percentage, target employee income allowances, and employee income allowances obtained, as well as a dashboard in the form of a pie chart and bar chart for target and achievement percentages respectively. target, it is hoped that this dashboard can assist Eschelon Officials in assessing and monitoring the performance of the State civil apparatus.

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

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

ABSTRACKThe purpouse of this study was to determine whether there is a correlation between religious independence and the character building based on Pancasila at the tenth grade students of SMA Negeri Colomadu in 2019/2020 Academic year. This research was a quantitative research. In this study, the population was 298 students in class X SMA Negeri Colomadu. The sampling technique used was proportional rondom sampling technique. The documentation technique was used to collect data on students at SMA Negeri Colomadu. The questionnaire technique was used to collect data on religious independence and character formation based on Pancasila. The data analysis technique used the productmoment correlation technique. The annalysis results showed thah the value of = 0,742 > r = 0,312 at the 5% significance level. Thus the hypothesis which stated that “There is a positive correlation between religious independence and character formation based on Pancasila at the tenth grade students of SMA Negeri Colomadu in 2019/2020 academic year” was proven true.

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.

The purpose of this research is to analyze the effect of hedonic value, utilitarian value and store atmosphere on impulse buying. The population in this study were consumers in Kendari City who had shopped and visited Minnisou Lippo Plaza Kendari. The population in this study is infinite which means unlimited. The number of samples in this study amounted to 96 respondents (based on the Lemeshow formula). Data analysis method in this research uses multiple linear regression. The results showed that hedonic shopping value has a positive effect on impulse buying, utilitarian value does not have a positive effect on impulse buying, store atmosphere has a positive effect on impulse buying, and hedonic shopping value, utilitarian value and store atmosphere together positively influence positive impulse buying. Keywords: Hedonic Shopping Value; Utilitarian Value; Store Atmosphere, Impulse Buying  

The purpose of this study was to determine the effect of the forensic accounting and audit investigations in detecting fraud procurement of goods and services. The rise of fraud cases in Indonesia, one of which is fraud related to public needs, namely the procurement of goods and services. This is reminiscent of the real threat of fraud in the form of corruption in the procurement of goods and services that can cause poor quality of goods / services produced so that they cannot serve the public interest effectively and efficiently. In this context, the community is the most disadvantaged party. Collecting data in this study through the distribution of questionnaires with a total sample of 34 auditor respondents in the field of Investigation of the Badan Pemeriksa Keuangan dan Pembangunan DKI Jakarta. This research uses PLS (Partial Least Square) analysis technique, using SmartPLS software testing tool version 3.2.8. The results of this study indicate that the results of the analysis of the application of forensic accounting and investigative audits have a significant effect in detecting fraud procurement of goods / services.

PENGARUH PENGEMBANGAN KARIR DAN KOMPENSASI TERHADAP TURNOVER INTENTION DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA PD. BPR BKK BOYOLALI Sindika Galuh Candra Olivia 1) Y Djoko Suseno 2) Untung Sriwidodo 3) 1,2,3)Program Magister Manajemen Universitas Slamet Riyadi Surakarta. e mail: 1)olivia@gmail.com ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh pengembangan karir dan kompensasi terhadap turnover intention dengan kepuasan kerja sebagai variabel intervening, dilaksanakan di PD BPR BKK Boyolali dengan Populasi penelitian adalah seluruh karyawan PD. BPR BKK di Kabupaten Boyolali sebanyak 194 orang, adapun berdasarkan perhitungan diperoleh 140 karyawan PD. BPR BKK di Kabupaten Boyolali. Teknik sampling yang digunakan dalam penelitian ini adalah teknik cluster sampling (area sampling). Pengumpulan data dalam penelitian ini dilakukan dengan menyebarkan kuesioner, adapun pengujian hipotesis dilakukan dengan menggunakan analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa pengembangan karir dan kompensasi berpengaruh signifikan terhadap kepuasan kerja karyawan PD. BPR BKK Boyolali. Pengembangan karir, kompensasi dan kepuasan kerja berpengaruh negatif terhadap turnover intention pada karyawan PD. BPR BKK Boyolali. Pengembangan karir dan kompensasi berpengaruh signifikan terhadap turnover intention dengan kepuasan kerja sebagai variabel intervening. Kata kunci: pengembangan karir, kompensasi, turnover intention, kepuasan kerja