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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.

An application is usually used by several users where each user has access rights to certain forms in accordance with their authority or position. For example, the Inventory application or inventory is used by the Manager to view reports, the Warehouse section to check the stock of goods and the cashier to make purchases and sales transactions. Another example is the Academic Value application used by the Administration to input student and course data, Lecturers to input academic value data and Students to view academic value data. Access rights to use certain forms can be set directly in the program code with the consequence that if there is a change in access rights by certain users, you must change the program code, this is not a problem if the company can still contact the programmer to change the program code according to changes in user access rights but it will be a problem if the program maker cannot be contacted by the company to change the program code according to changes in user access rights.

  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.

Sinar Harapan store which is engaged in construction materials has regular customers who are outside the area, so a sales information system is needed to help customers buy and receive product information from the store. This web-based information system can help shop customers shop online without having to visit the store in person. The purpose of this research is to design and implement a web-based merchandise sales system at the Sinar Harapan Makassar store. Data obtained through field research, library research and interviews. The system design uses PHP as a programming language and MySQL as the database storage. The information system for selling goods is based on the Sinar Harapan Makassar Store based on the results of the implementation test with the user acceptance test getting an average weight of 36 with a percentage of 90% so this application is very suitable for use

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

The information system for purchases and cash disbursements is one of the entire information systems. In retail sales companies need control of purchases and cash disbursements that are precise and fast. In an effort to minimize sudden out-of-stock inventory, it is necessary to secure an inventory to cope with a sudden out of stock due to delays in purchasing goods that occur at CV. New Space. This is what encourages the author to conduct research on CV. Angkasa Baru and choose the title "Purchasing Information System and Cash Distribution at CV. New Space. In writing this research systemin formation, the author uses the Microsoft Visual Basic 6.0 application, the research writing method uses the Research and Development (R&D) model, while the stages of this research model go through the stages of observation or interviews with parties related to the data required in writing this thesis, stages of designing the application system, designing specifications, validation test stages, revision of validation until the system passes. The development method used by the author is the prototype method, where the system created will be tailored to the needs of the user, if there is a change in the system it will be repaired until the user is satisfied with the system.

Product distribution is a crucial element of the supply chain system that ensures the smooth flow of goods from producers to consumers at minimal cost and with high reliability. Distribution efficiency not only reduces operational costs but also improves customer satisfaction, market competitiveness, and business sustainability. In the context of Micro, Small, and Medium Enterprises (MSMEs), distribution efficiency becomes even more critical due to limited financial, human, and infrastructural resources. This study aims to analyze the product distribution efficiency of UMKM Kerupuk Jaya Pesona, located in Cinanggung Village, Serang Regency, Banten Province, by applying two classical transportation methods: the North West Corner (NWC) and Least Cost (LC) methods. Both methods were used to determine the allocation pattern that minimizes total transportation cost across three destination regions: Serang, Cilegon, and Pandeglang. The data include three couriers (as supply sources) and three market destinations (as demands), totaling 18,000 product units per distribution cycle. The results show that both NWC and LC methods yield the same total transportation cost of Rp 358,000,000, although their allocation patterns differ. This indicates that the supply–demand and cost structure of the UMKM’s logistics system is balanced. This research concludes that simple optimization methods such as NWC and LC can serve as practical decision-support tools for MSMEs without requiring complex computational models. The study also recommends the application of the Modified Distribution (MODI) method to verify the optimality of the solution and highlights the importance of logistics efficiency in strengthening MSME competitiveness in the digital era.

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.

Increasing competition in business competition, especially in companies engaged in the trading sector, requires every business actor to be quick and responsive in handling or responding to the condition of his sales, this is intended so that the company's sales results continue to increase And one of the main keys in sales is the inventory of goods, inventory goods or inventory are goods that can usually be found in closed warehouses, fields, open warehouses, or other storage places, either in the form of raw materials for semi-finished goods, goods for operational purposes, or goods for the needs of a project. By managing goods properly, it will certainly make it easier to find and get information for available goods. And to manage this information, a computer-based inventory information system is needed, which is expected to increase sales volume. The information system created will assist companies in finding or processing data on available goods, processing the entry and exit of goods, as well as knowing information on suppliers

In line with the development of science and technology today, a job that is done requires fast-paced data and information. By getting data and information quickly, the company has the ability to develop faster. Inventory is a very important part for a company. Inventory of goods is one of the tasks of logistics management in a company, namely support in the procurement of goods for the company. In order for this support to be utilized, it is necessary to plan and carry out in an integrated manner, which is interrelated and supports between related elements. CV Sinar Karya Ungaran is a private company which is engaged in the distributor of Electric tools. CV Sinar Karya is located on the road Dabo II / D30 RT6 Nitibuana, Ungaran Regency Semarang Tel. (024) 3584074 - 3584075. This company has a wide enough working area covering Central Java and DIY. Because the working area is quite extensive and the number of processes in and out of goods, the company must be more careful in calculating inventory. In the process of recording and counting inventory at this time the company is still using Microsoft Excel so there are still many obstacles. In the process of recording and counting inventory at this time the company still uses Microsoft Excel. One of the difficulties experienced is the frequent occurrence of errors in making inventory reports. Besides making reports takes longer because there is no computerized database system. With the development of technology, especially in the field of computers, the authors try to create a computer-based inventory program using Visual Basic 6.0. This is expected to help companies in making goods inventory more quickly and accurately.

This study generally aims to design an information system that can handle problems in putting and sorting goods into warehouses at CV. Sekar Intan KIC Gatsu, Semarang. In terms of using the Information System, CV. Sekar Intan KIC Gatsu, Semarang. In the transfer and sort of goods in the warehouse still using a manual system when the implementation, warehouse employees must take and place the goods to the warehouse that has been determined each - each type of item, so employees must calculate the number of items when the goods take place, here various problems occur, because it requires some HR to manage the warehouse performance process at CV. Sekar Intan. To support the research, researchers used Research and Development (R & D) research methods through the microcontroller-based moving robot design simulation design stages that have been tested by experts declared valid with Valid validity levels and final product development design simulation prototypes carried out. goods transfer robot uses Arduino IDE development software that is integrated with Arduino Mega 2560, 6 pin line sensor, dc motor, motor driver, servo motor, motor driver, lcd, and has been tested in the field by General Adv. Administration and HRD as users / users and stated to be very effective. Based on the results of the research and discussion, it can be concluded that the robot design system developed can overcome the problems in the old system on the CV. Sekar Intan KIC Gatsu Semarang, so as to produce a system that can facilitate work processes and parking processes for employees to be more effective and efficient.

Taking selfies for documentation reasons mentioned by Rettberg (2014) and Chae (2017). Likewise, this study reports documentation and archiving, which is part of communicating self-motives. Additionally, this research draws attention to general digital effects such as special event filters and seasonal filters used with selfies to signal specific locations or events. In their research, Senft and Baym (2015) noted that selfies can be used as an empowering tool to overcome political problems. This research shows how selfies are used as an empowering tool to educate Saudi women, particularly about their legal rights. The use of selfies as an educational tool in the context of public problems has not been reported in previous research.

Accounting Information System is a system that provides an information technology-based accounting process. Determination of the cost of production in a company requires the right method, because the cost of production is one of the factors that can influence the determination of the selling price. The cost of production is also used to determine the magnitude of the profits obtained by the company.Manufacturing company which is a company engaged in the process of raw materials into finished goods, requires basic materials that are used as the main ingredients in the production process.This study aims to determine how the application of the Job Order Costing method is a method of collecting production costs to determine the cost of production at the company on the basis of orders. The method used in this study uses a research and development (R&D) model, which is the method used to produce certain products, and test the effectiveness of the product. In this study using the PHP programming language and MySQL for the database

Gamerground is a computer shop engaged in the sale of laptops, computers, spare parts, accessories supporting and providing repair services. The marketing process is less than optimal because it only sells by phone or social media. There are some problems that occur between them : 1. Stock management is not optimal because of frequent discrepancies between stock records with the amount of goods available so often consumers feel disappointed with the services provided, 2. The issue of uploaded ad duration in uploaded social media will alternate from one product content display to another in a relatively short period of time, 3. The absence of management of consumer sales transactions thus requiring recording of repeated transactions, 4. The decline in sales turnover in recent months, 5. The management of customer or consumer data is less noticed. Based on these problems, this study aims to design a web-based online sales information system mobile on gamerground. This research uses the development of SDLC waterfall model system which consists of planning, analysis, design, implementation and maintenance. Using PHP and MySQL Server programming language as database. The results of research in the form of Online Sales Information System Web-Based Mobile that can facilitate consumers to view products, make reservations for consumers and management for the admin. This information system is equipped with product management features, order data management, customer data management, preparing order reports and payment confirmation. So that this information system can provide convenience both consumer and admin on gamerground.