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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 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

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.

  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.

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

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

This research produces Artificial Fiber Spinning Learning Media that applies Augmented Reality (AR) for Class XI Students of TPSB SMK Texmaco Semarang as a learning aid. so that it can be used as a modern, effective, and interactive learning medium. This application was made with the aim of completing the limitations of depicting objects in existing learning media, helping students to more easily learn the material, improving student learning outcomes, and increasing the variety of media in learning. This study uses the Research and Development (RnD) method, using 6 out of 10 research stages, namely potentials and problems, data collection, product design, design validation, design improvement and product testing. The final result of making this learning media is an application in the format android application, used on every android-based mobile phone. The validity value of the media expert obtained a value of 3.2 which was declared feasible, the results of the material expert validation test obtained a value of 3.6 which was declared very feasible, and was able to increase the average value of the artificial fiber spinning subject class XI TPSB SMK Texmaco Semarang which Initially 61.5% with 17 students who had not reached the KKM to 80.5% with 4 students who had not reached the KKM.

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.

The Madukoro gas station is one of the gas stations in Semarang where the payment and refueling systems are still done manually. In general, the manual payment and filling system has many obstacles, resulting in long queues because the service is not fast and effective, also triggering the exchange of counterfeit money because payment uses cash. The application of e-money technology based on microcontrollers is made to make a payment system using electronic money instead of cash that is integrated with fuel filling, this system aims to reduce the long queues that occur and also prevent the amount of counterfeit money circulating at gas stations and make services more fast and easy. The method used in the design of this system is to use the method of Research and Development (R&D) theory from Borg and Gill, starting with gathering information by interviewing Madukoro gas station supervisors and field surveys then designing and developing systems to overcome the problems obtained in research. The system design uses a microcontroller as a data processor that will retrieve data from a database that was previously inputted from the VB.Net application and e-money reader and outputs to instruct the pump to remove fuel from the tank in accordance with the calibration of fuel output per second. As information on the rest of the fuel in the tangka, this tool uses the help of a load sensor that will be displayed on the LCD. In general, this system will make services faster and easier, thereby reducing the number of long queues, but also to avoid the circulation of counterfeit money in gas stations Madukoro, Semarang.

Oil palm is Indonesia's leading and prime plantation commodity. Plants whose main products consist of palm oil (CPO) and palm kernel oil (KPO) have high economic value and are one of the largest foreign exchange earners compared to other plantation commodities (Fauzi, 2012) PT. Safety Pin River Purun is a company that manages palm kernel products with the products produced there are 2 types, namely CPKO (Cruide Palm Kernel Oil) and PKM (Palm Kernel Meal). From the results of the study it was found that the prototype design was made capable of producing palm kernel assessment calculations using AHP in the assessment process, while the prototype model used was to use the prototyping model method. With this research can be beneficial for the management of PT. The Sungai Purun pin in the process of evaluating palm kernel is more effective and accurate in producing reports

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

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

The purpose of this research is to find out the effectiveness of the Surakarta City GenRe Program in strengthening civic responsibility. The research method used in qualitative research with a case study method. GenRe Program is able to be a good forum for the formation of adolescent characters, especially in strengthening civic responsibility. This success can certainly be achieved by various factors. As for one of the factors that influence that is related to strategy. Some of the strategies needed are (1) Maximizing SDM by managing GenRe Program services; (2) Establishing and developing PIK R in several regions; (3) Developing the GenRe Program; (4) Increasing the GenRe program partnership; (5) Develop coaching and evaluation periodically. Thus the GenRe program is able to produce teenagers who can be educated consistently and in accordance with their capacities through maximizing their potential while forming civic responsibility Keywords: GenRe Program, Raising Potential for Youth

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.

In their life, the people of Siwal Village cannot be separated from the use of oil. Moreover, the majority of Siwal Village residents work as food or fried food sellers on the roadside. Repeated use of cooking oil can have harmful effects on health. In addition, used cooking oil that can no longer be used is usually dumped in careless places and causes environmental pollution. Another problem in Siwal Village is the lack of skills of children due to the influence of gadgets. With these things in mind, training on how to process used cooking oil into an alternative material for making used used wax is one of the right solutions. Activities consist of a location survey, implementation, results and discussion. Implementation includes; 1) preparation 2) counseling 3) training 4) mentoring 5) evaluation 6) advanced stage training. All activities carried out online are able to improve children's skills and reduce environmental pollution due to used waste. Keywords: oil, used cooking, wax

Hypertension is a medical condition in which the systole and diastole pressure abnormally elevate. Q.S. Ar Rahman Murottal is a complementary therapy for lowering blood pressure. This case study aims at describe the effect of Q.S. Ar Rahman Murottal therapy on the blood pressure pattern in patients with hypertension at RSUD Ungaran. The method of this study is descriptive. The subjects of this case study are two Moslem patients with hypertension who have no hearing problems. The data are collected through observation and measurement by using medical tools such as sphygmomanometer and stethoscope before and after the therapy. The result of this study shows that the blood pressure in Subject I decreases from 150/90 mmHg to 120/80 mmHg, while in Subject II the blood pressure decreases from 160/90 mmHg to 120/90 mmHg. It means that Q.S. Ar Rahman Murottal therapy is effective in lowering the blood pressure in patients with hypertension at RSUD Ungaran. It is hoped that this case study can be the beginning of extensive researches in Q.S. Ar Rahman Murottal in lowering the blood pressure in hypertension patients. Hopefully, Ungaran Hospital will make Q.S. Ar Rahman Murottal as an SOP to be given to hypertension as a nonpharmacological therapy for pharmacological therapy.