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This study aims to explore the extent to which PP 71 of 2010 has been implemented in the accounting process at the BLUD of Tugurejo Hospital, Semarang. Associated with a change in the government accounting system from a cash basis to an accrual basis in accordance with PP 71 of 2010. The research method used is a qualitative descriptive method with the triagulai method using 2 triagulation techniques which combine data from various sources, techniques and time so that data is obtained in the form of interviews with the head of the accounting department and sub-section, as well as obtaining the financial report documents of the 2020 Tugurejo Hospital Semarang. The results of this study show that Tugurejo Semarang Hospital has implemented the Accrual Basis SAP well, which can be seen from the results of interviews such as implementation readiness, training and learning, facilities, staff understanding and education and internal control. It is hoped that even though the Accrual Base SAP has been running well, the management of the Tugurejo Semarang Hospital and the Srmarang City Government can immediately digitize applications that are still manual, especially in reporting fixed assets

This study aims to examine the effect liquidity risk, credit risk and financial performance, through the application of the catur purusa artha concept as a basis for risk management, at BUMDes Dwi Tunggal, Buleleng Regency. This research use multiple linear regression method. The results of this study indicate that Liquidity risk  have a significant  effect on financial Performance. Credit risk has no significant effect on financial performance. The value of chess purusa artha with dharma as the basis for risk management encourages BUMDes managers to have the same commitment in building risk control awareness. This strategy ultimately reduces credit risk, which results in a decrease in NPL and maintains liquidity risk.

Manufacturing industry currently plays an important role in meeting the needs of society. The social concern factor, namely Corporate Social Responsibility Disclosure (CSR) and governance, namely Good Corporate Governance (GCG) which is disclosed in the company's financial statements can affect the value of the company. This research was conducted to prove the role of disclosure of these two factors for the value of the company in the future. This study uses a population of manufacturing industry companies listed on the Indonesia Stock Exchange 2015-2019. The results of linear regression testing indicate that CSR disclosure has a positive effect on firm value and GCG disclosure has a positive effect on firm value. This shows that disclosure is an important thing to consider in assessing the company. The more disclosure of the value of the company will increase. The control variables in this study are cash holding, cash value and firm size, only company size has a negative effect on firm value. So that small companies are more able to increase the number of CSR and GCG disclosures compared to large companies. This shows the ability to master the conditions of small companies is more efficient and effective than large companies.

Jengkol fruit (Archidendron pauciflorum B) is one of the fruits that is attractive to the public, besides being able to attract appetites, jengkol fruit also has many health benefits. One of the uses of jengkol fruit is used as raw material for making crackers. The demand for jengkol crackers continues to increase every year, so the prospect for business opportunities is good. Seeing this opportunity, it is necessary to increase the production capacity of jengkol cracker industry / Small and Medium Scale Industry (SMI) to meet community demand. This study aims to analyze the feasibility of the industrial development plan / IKM cracker jengkol in the IKM kerupuk center area in Jayanti District, Tangerang Regency. The method used in this research is descriptive-quantitative. Analysis of the feasibility of the jengkol cracker IKM development plan includes aspects of raw materials, aspects of technology and aspects of finance. Based on the research results, it was found that the availability of jengkol raw materials to support the industry / IKM was very adequate, which came from the Banten Province, process technology and machinery and equipment were already available and controlled. Analysis of the financial aspects assuming the economic age of the business for five years using an interest rate of 9.75 percent gives a positive Net Present Value (NPV) of IDR 857,492,977; Internal Rate of Return (IRR) of 28.64 percent, Benefit / Cost (B / C Ratio) of 1.10; Payback Period (PP) for 2 years 6 months and Break Event Points (BEP) of 154,104 packages per year. Meanwhile, the sensitivity analysis carried out an increase in production costs by five percent and a decrease in the amount of production by five percent obtained a calculation of the business that was still feasible to run.