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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.  

Background: Cognitive level is a mental process or physical or thought activity that leads to the role of perception, ability, memory and thought processes possessed by every human being. The incidence of cognitive decline in Indonesia in 2019 as many as 47% of elderly experience a decrease in cognitive level. The occurrence of changes and setbacks in the cognitive level in the future will have an impact on the health of the elderly one of which is, a decrease in memory and changes in memory. This study aims to determine the cognitive level in the elderly in the village of more Banjar Duur Kaja Gianyar in 2020. Method: This study used a descriptive research method with cross sectional approach, the measuring instrument used in this study was the MMSE (Mini Mental State Examination) questionnaire. The population in this study is the elderly who live in the village of more Banjar Duur Kaja Gianyar with a total sample of 47 samples. The sampling technique used in this study was purposive sampling. Results: The results of the study of 47 elderly, the cognitive level of the elderly in the category of probable cognitive levels. Respondents with age > 60 are 18 elderly (45%) have a probable cognitive level. Respondents who were not educated 15 elderly (36.59%) had a probable cognitive level. Respondents who did not work 8 elderly (38.10%) had a probable cognitive level. 11 male respondents (44%) had a probable cognitive level. Conclusion: The cognitive level of the elderly in the village of more Banjar Duur Kaja Gianyar is in the category of probable cognitive level of 19 elderly (40.4%).    

Competition in the business world is increasingly diverse, encouraging companies to compete in competing markets and consumers. This is what happened to the Takoto UMKM. This study aims to determine the marketing strategies used by UMKM Takoto to increase sales. This type of research is conducted using descriptive qualitative methods in the form of case studies on the Takoto UMKM business. This study aims: (1) to study the marketing strategy (marketing mix) of products at UMKM Takoto. (2) provide alternative marketing suggestions for UMKM Takoto products. The conclusions of this study are: (1) the product is considered good by consumers and already has 5 elements of product strategy such as product attributes, brand, packaging, and labels, but the product does not last long because it uses ingredients that do not contain preservatives; (2) the pricing strategy is oriented towards production costs so that in the future it can be considered for pricing by looking at the prices of competitors' products; (3) the promotion strategy of Takoto's UMKM pastries is still limited because it uses more personal selling rather than intense promotion through advertising; (4) Takoto's UMKM pastry products are marketed directly to consumers and through retailers, however the dominant marketing is direct to consumers so that the bargaining position is stronger because it does not depend on retailers.

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.

The certainty of disclosing local government financial reports to the public in a timely manner is one of the main factors of a local government's success in financial management. This is because financial reports are used by the public to evaluate the management capabilities of existing resources. The public wants to ensure that these resources are managed effectively and efficiently. Additionally, the accuracy of local government financial reports disclosure is also used as a basis for future decision making. This study will examine several indicators related to the time of local government financial reports disclosure in Central Java during 2015 - 2017. This study used a measure of the effectiveness of internal audit, local government measurement from the perspective of audit opinion in each region. The data in this study were secondary data, namely the audit report of the financial audit agency (LHP BPK) from each local government. Furthermore, it also comprised the performance report of state development audit agency (LKjIP BPKP) in Central Java. The data obtained will be processed using Eviews 9 analysis tool. The results of this study indicate that the Internal Audit has no significant negative effect on the Audit Lag Report, the Size of the Local Government has no significant negative effect on the Audit Report Lag, and the Audit Opinion has no significant negative effect on the Audit Report Lag.  Keywords: Audit Report Lag, Internal Audit, Local Government Measurement, Audit Opinion.

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

Measurement of firm performance becomes very important for management to evaluate and planning for future goals. Several factors can affect firm performance, including profitability, ownership structure, and company size. For that this study aims to examine the effect of profitability, ownership structure, company size on firm performance with capital structure as an intervening variable. Data obtained during the period 2016-2018 from manufacturing companies listed on the Indonesia Stock Exchange. The results in this study indicate profitability, ownership structure and firm size simultaneously (together) affect the capital structure. Profitability, ownership structure, firm size, and capital structure simultaneously (together) affect the firm's performance.

This study aims to identify the characteristics and perceptions of tourists, internal and external factors that affect the development of the company and develop the company's development strategy. Strategy of Agro Tourism Development Kaligua was prepared based on descriptive analysis with analytical tool that is: descriptive analysis to identify tourists' characteristic and perception, SWOT analysis to identify internal and external factors influencing company development, and AHP to develop company development strategy. The result of identification of tourist characteristic that visited at Agro Tourism Kaligua Garden that is average tourist is dominated by young man with age <35 years amount 76% with income less than Rp 2.000.000 some 58%. Tourists judge Agro Tourism Kaligua has beautiful attractions, good facilities and positive institutional and promotional services, but affordability is still negative due to poor road quality and road guidance. Result of SWOT analysis, Agro Tourism Kaligua  has five strength factor with score 1.89, five weakness factor with score 1,3, five chance factor with score 1,88, and five threat factor with score 1,21. Having the position of corporate strategy in quadrant I with coordinates X of 0.57 and Y of 0.67 is on the SO position in the form of aggressive strategy that can create Agro Tourism Kaligua to use the strength and chances in determining company policy and develop development strategies to achieve the target profit in the future. The formulation of tourism development strategy of Kaligua Garden Estate is optimizing marketing, improving the quality of tourism, and developing tourism product. In general, Agro Tourism development strategy applied is the best with the status quo and followed by expansionary strategy. The main priority that must be done is to maintain the quality of tourism, especially improving the quality of service so that tourists can feel satisfied and comfortable tour at Agro Tourism Kebun Kaligua.

This study aims to examine how profitability for food and beverage companies listed on the Indonesia Stock Exchange (IDX) between 2015 and 2017 is affected by liquidity.A case study methodology is used in this research's quantitative method, which involves gathering data through library studies and documentation. In this study, the time series analysis and the population cross section were combined using the data panel method (Eviews 8.0). The population in this study consisted of 10 out of the 18 food and beverage companies that were listed on the Indonesia Stock Exchange (IDX). The samples were chosen using the purposive sampling method.The outcomes of the data analysis served as the foundation for the study's findings. It was possible to get the conclusion that the CR variable significantly influenced the ROA variables. The chi square Cross Section probabilities exceeded the levels of significance.The results of the current ratio have an impact on the return on assets, which is likely to be above a substantial level.Future study should incorporate the ideas offered, as well as methodologies that can be used to measure more variables. Adding samples can further lengthen the research period.