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

Learning media is a medium used in teaching and learning activities. As is known, the world is currently experiencing a Covid-19 pandemic so teaching and learning activities are carried out online. One of the media that can be used as distance learning is a web blog. Web blogs are chosen because they do not require a lot of money to create and can be combined with other media such as YouTube. This study aims to produce a web blog as a distance learning media for graphic design study programs. Because the lecture material uses more application practice, the web blog and YouTube media are very appropriate to use. This is in accordance with the results of the questionnaire distributed to graphic design students in semester 3 and 5 of STEKOM University regarding the use of a web blog. From 38 respondents and after being calculated based on existing references, the final score was 88.42% so that this web blog was in the "very good" category and could be used as a reference.

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

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

A house for every human being is the main and most important need compared to others needs in general. A financial institution is an institution engaged in the financial sector where its customers are people from various walks of life with various behaviors. Lending is a business activity that carries a high risk and affects the business continuity of a banking company. The problem that is often faced in providing home loans is determining the decision to extend credit to prospective customers, while another problem is that not all home loan payments by customers can run well or commonly known as bad credit. One of the causes of bad credit is an assessment error in making credit decisions. Data mining is a process used to analyze cases in order to find the best performance of an algorithm being tested. One way to get information or patterns from a large data set is to use techniques in data mining. There are many classification methods that can be used to produce precise accuracy values. In this study, two classification algotihm methods are used in classifying the home crediting dataset, namely the C4.5 decision tree algorithm and the Naïve Bayes algorithm. The comparison of the two algorithms produces an accuracy value fo the Naïve Bayes algorithm of 36.36% and the Decision Tree C4.5 algorithm has an accuracy rate of 59.54%.

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

Cloud computing is a technology that makes the internet a center for managing data and applications. With computer users are granted access (login). Cloud is a metaphor for the internet, as the cloud is often depicted in computer network diagrams. Gayo’s openwork cloud application is an android bases application that utilizes Cloud computing technology in the form of cloud Platform as a Service (SAAS) function as the main container or basis for running the system that will use in sales and providing notification services for the search for souvenirs typical of Takengon, namely Kerawang Gayo. Cloud computing is a technology that makes the internet a central storage server for managing data and information. This technology also allows users to freely manage and access information available on cloud storage which is of course connected to the internet network. This gayo filigree is now being created as a result of the home craft industry being embroidered on the cloth. The craft produces various types of souvenirs such as bags, key chains, women’s robes, men’s shirts, caps, bracelets, wallets, prayer mats, tablecloths, pillowcases, cellphone covers, and women’s and men’s traditional clothes, skirts, and scarves. Using the prototyping method is a software development method in the form of a physical working model of the system that functions as an early version of the system.

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.

The purpose of this study was to identify Vertebrate animals of the Mammal class, order artiodactyla, family Cervidae in the Jurug Surakarta taru Animal Park, develop interactive video media as a result of identification of vetebrata animals into learning media, know the quality of interactive video media based on assessment by material experts, media experts and biology teachers, and applications in learning. The research method uses an observation method by making direct observations of vertebrate species. The instrument for assessing the quality of interactive video media is based on material aspects and presentation aspects, with a qualitative descriptive analysis design. The results of this study indicate that in Taru Jurug Animal Park Surakarta there are 3 species of animals namely Cervus unicolor, Cervus timorensis, Axis-axis and all three have been identified. Research on the identification of vertebrate animals, especially the mammalian class, order artiodactyla, and the cervidae family can be used for the preparation of interactive video media with material on Biodiversity at the level of genes and species. The quality of interactive video media in terms of material aspects, presentation, and language. Assessment of material experts obtained a percentage of 90.9% so that it was categorized as very valid, media experts obtained a percentage of 88.5% so it was categorized as very valid, biology teacher Veteran 1 Sukoharjo High School obtained a percentage of 92.5% so it was categorized as very valid and biology teacher Nguter 1 Public High School obtained a percentage of 97.5% so it is categorized as very valid. Based on this, it can be concluded that this interactive video media is worthy of being used by teachers as one of the learning media about Biodiversity at the level of genes and species.

Antenatal care or pregnancy examination is a service provided to pregnant women by carrying out pregnancy examinations and supervision to optimize the mental and physical health of pregnant women so that they are able to face childbirth, postpartum, preparation for giving breast milk (ASI) and the return of normal reproductive health. In this COVID-19 pandemic situation, there are many restrictions on almost all routine services including maternal and neonatal health services. For example, pregnant women are reluctant to go to community health centers or other health service facilities because they are afraid of being infected. The aim of the research is to determine the influence of the Covid-19 Pandemic on Pregnant Women's Anc Visits at the Tanasitolo Community Health Center, Wajo Regency. The type of research used is a cross sectional study. The sample was 80 pregnant women who visited ANC at the Tanasitolo Community Health Center, Wajos Regency, where random sampling was used as a sampling technique. The results of the research show that based on the chi square statistical results, a p value = 0.000 < ? = 0.05 is obtained, which indicates that there is an influence of the Covid-19 pandemic on ANC visits of pregnant women at the Tanasitolo Community Health Center, Wajo Regency. The conclusion is that there is an influence of the Covid-19 pandemic on ANC visit of pregnant women at the Tanasitolo Community Health Center, Wajo Regency.    

STEKOM College which has branch campuses in several places. Employee performance appraisals are carried out by superiors and branch campus coordinators using Ms. Excel. The results of the performance assessment are sent to the staffing department via e-mail. The personnel department will recap the results of the performance appraisal to be conveyed to the leadership. This assessment process takes a long time and tends to be inefficient. In this study, a web-based Employee Performance Appraisal System was developed that can be accessed online by relevant appraisers at the central campus and STEKOM branch campuses. The System Development Method uses a Research and Development (R&D) approach. Assessment elements include 6 (six) aspects, namely: Service Orientation, Integrity, Commitment, Discipline, Cooperation and Leadership. The results of the performance appraisal of educators (lecturers) apart from being used internally as a measurement of lecturers' work behavior, can also be used externally for the assessment of work behavior when the lecturer makes Employee Performance Targets (SKP), as well as being used to assess the performance of education personnel. System modeling uses the Unified Modeling Language (UML). Making the source code program using the Hypertext Preprocessor (PHP) programming language with a web-based MySQL database using Notepad ++ software. The results obtained from the use of the employee performance appraisal system, performance reports can be obtained more quickly, making it easier for the staffing department to obtain data on employee performance appraisals effectively and efficiently.

Virtual teachers are devices or agents with the function of replacing the role of humans (teachers) with their teaching skills. The virtual teacher also has a function as task facilitator and is presented during training, especially when the teacher is actually not present. The virtual teacher's objectivity is carried out by explaining the subject matter in a virtual environment, for example, virtual independent learning. In the western world, virtual schools are quite widely applied, especially to students who are homeschooling. In a virtual school, all materials, assignments and grades are accessed via the internet. The virtual teacher concept refers to a device that provides guidance and practice. Teachers who are equipped with interactive agent functions that can provide direction and feedback in order to improve student abilities. By utilizing natural language processing (NLP) and pattern matching to help students learn alone without being accompanied by a teacher. NLP is used as a learning tool as outlined in the text of the sentence as part of the learning material which is done virtually. Meanwhile, pattern matching is used to group the questions asked so that the computer can gain an understanding of the questions posed by students. This grouping aims to solve problems with different word order which basically have different meanings. The teacher has the facility to make material, make questions, and answer student questions. A teacher can add knowledge about the database to enrich the source of knowledge for students.

About UAS subjects biology made by the teacher SMAN 11 of Bengkulu before never analyzed either quality and quantity. The purpose of this study is to analyze about UAS biology at the school year 2018/2019 in the base  with a taxonomy of bloom and the lurch. In this research using the descriptive with a quantitative form of research and qualitative. The collection of technique used is data a interview. The instruments are used is the sheet about UAS biology and inquiries interview teachers biology. The result can be seen  from the lurch about UAS made by the teacher carried out in SMAN 11 of Bengkulu is the category of being by 60% and the distinguishing about be categorized enough and both have the proportion  of the devision of the same of 36%, the results of the devision of the distribution of the difficulty of based on a taxonomy of bloom not meet criteria, due to the problem is more classified as in the category of C1 and C2 of 40%.Keywords : analysis about,  taxonomy of bloom, UAS

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.

Teenage pregnancy and parenthood among teenagers are still a matter of international concern because of the potential adverse consequences for society, families and individuals. Teen pregnancies are more than 80% unplanned. The transition to parenting experienced by teens creates a period of instability that demands new parenting roles. Parenting by adolescent mothers will be more effective when adolescent mothers receive strong social and emotional support from their families and partners. The purpose of this study was to explore social support for adolescent mothers in the care of infant children. Qualitative research methods with an Interpretative Phenomenological Analysis (IPA) approach. Respondents in this study there were 5 respondents who met the inclusion criteria were taken using purposive sampling technique. The data was obtained using a semi-structured interview method. The research credibility was achieved by using triangulation of sources through interviews with the mothers of the main participants. The results showed that the five participants expressed various experiences of being a mother that varied when caring for infant age children depending on the situation experienced by each mother. Social support for adolescent mothers in child care includes 4 themes, namely 1). Instrumental Support, 2). Information Support, 3). Financial Support, 4). Emotional Support Based on the results of this study, it is hoped that there will be a special program for adolescent mothers, in which the role of health workers is able to support mothers' efforts to obtain optimal education and skills in parenting.

Black garlic adalah produk fermentasi dari bawang putih yang dipanaskan dengan suhu antara 65 – 80ºC dan kelembapan 70 – 80% dari suhu kamar selama satu bulan. Black garlic  telah diketahui memiliki kandungan antioksidan yang cukup tinggi sehingga bisa menjadi produk baru dari jenis bawang putih yang berfungsi menghambat radikal bebas dalam tubuh. Menentukan jenis bawang yang menghasilkan aktivitas antioksidan lebih tinggi setelah melalui proes pemanasan black garlic. Penelitian ini menggunakan metode rancangan acak lengkap 2 faktorial, dengan faktor pertama adalah waktu perlakuan pemanasan dengan suhu 65-850C, selama 8 hari, 12 hari, 16 hari dan faktor kedua variasi jenis bawang, bawang garlic, bawang kating, bawang lanang. Analisis kimia yaitu aktivitas antioksidan, kadar air, total fenol, gula total dan uji sensoris yaitu tekstur lembut, rasa manis, rasa pahit, flavour bawang, after taste rasa pahit, serta kesukaan keseluruhan. Black garlic yang diperoleh dari penelitian ini memiliki aktivitas antioksidan tertinggi pada perlakuan lama pemeraman 16 hari dengan variasi bawang garlic yaitu memiliki aktivitas antioksidan 69,87%, kadar air sebesar 19,61%, kadar total fenol sebesar 2,67%, kadar gula total sebesar 19,58%, dan dengan uji sensoris tekstur lembut memiliki nilai 2,80, rasa manis 1,96, rasa pahit 2,39, flavour bawang 2,25, serta after taste rasa pahit 1,96, hasil yang banyak disukai oleh konsumen yaitu pada perlakuan lama pemeraman 8 hari menggunakan variasi jenis bawang lanang dengan nilai 2,13.Kata kunci: Antioksidan, black garlic, bawang. ABSTRACT Black garlic to research this alleged to have antioxidant content a high so that it can become new product of a kind of garlic that serves hinder free radicals in the body. Determine kinds of onion that produces antioxidant activity higher after going through proes warming black garlic. This study design random use of complete two factorials, by a factor first long warming 65-850c, with the temperature treatment as long as 8, 12, 16 day and the second variation kinds of onion, onions garlic, onions kating, whole onions. Chemical analysis, the antioxidant activity, water level, total phenol, sugar total and the sensory a creamy texture, sweet taste, bitter taste, berlainan onions, after taste bitter, and the favorite. The yield black garlic of the study these that have the highest antioxidant activity obtained from old treatment being handed out warm 16 day with the variation of onions garlic having the same antioxidant activity 69,87% , the moisture content of as much as 19,61% , the nature of all that the total phenol as much as 2,67 % , the action of sugar the total as much as 19,58 % , and by test sensory a creamy texture having the value of the 2,80, a sweet taste 1,96 , a bitter taste 2,39 , flavour onions 2,25 , as well as after taste was a bitter taste 1,96 , a series of poor results much liked by the consumer such it will be on a treatment long warm 8 day employing variations kinds of whole onion with a value of up 2,13.Keywords: Antioxidant, black garlic, onions