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This research was conducted at Apotek Pelangi Farma Subang, because during the Covid-19 period pharmacies became a very vital business field and were the spearhead between the interests of pharmaceutical supply and the interests of the community to obtain medicines or all kinds of needs to support health. The purpose of this study is to determine the determination of Cost of Goods Sold (COGS) and how much gross profit is obtained, and whether the profit is optimal. This research uses Descriptive Analysis method by calculating quantitative data and analyzing financial statements and expressed with qualitative data to interpret the results of data calculations. The results of this study indicate that gross profit is a change in deduction from sales minus cost of goods sold. While the cost of goods sold is a calculation of the initial inventory plus purchases minus the final inventory, so that the cost of goods sold from 2018 to 2020 has increased and the profit obtained is optimal.

Yang menjadi permasalahan penelitian ini adalah persentase kenaikan laba pada Cv.Parulian Sojuangon Panggabean Group. Tujuan penulisan ialah untuk mengetahui faktor-faktor yang mempengaruhi pertumbuhan laba dan Untuk mengetahui variabel yang mempelajari pertumbuhan laba. Penulis mengambil populasi dalam penelitian ini adalah laporan keuangan dari tahun 2019-2021. Jenis penelitian yang digunakan peneliti adalah penelitian yang bersifat kuantitatif yang diolah dan dianalisis dalam bentuk pentabelan dan persentasekan serta diukur dengan menggunakan perhitungan SPSS. Berdasarkan hasil pengujian yang dilakukan, didapatkan kesimpulan sebagai berikut : 1.Variabel Debt to Equity Ratio (DER), Inventory Turnover (ITO) dan Net Profit Margin (NPM) secara simultan berpengaruh signifikan terhadap pertumbuhan laba. Perusahaan yang memiliki Inventory Turnover (ITO), dan Net Profit Margin (NPM) yang tinggi maka bisa dikatakan perusahaan tersebut merupakan perusahaan yang likuid dan menguntungkan, karena perusahaan mampu mengelola aset lancar yang berupa persediaan yang akan mempengaruhi tingginya tingkat penjualan dan tingginya perolehan laba perusahaan. Hal tersebut berbanding terbalik dengan Debt to Equity Ratio (DER), yang mana jika Debt to Equity Ratio (DER) makin tinggi maka perusahaan akan menanggung risiko yang tinggi pula berupa beban bunga yang berasal dari hutang atau kewajibannya. Hal tersebut akan mempengaruhi rendahnya laba yang akan diperoleh perusahaan.2.Variabel Debt to Equity Ratio (DER) secara parsial berpengaruh positif dan signifikan terhadap pertumbuhan laba. Hal ini menandakan bahwa Debt to Equity Ratio(DER) yang tinggi berpengaruh terhadap perolehan laba di perusahaan. Perusahaan lebih banyak menggunakan hutang yang dimiliki untuk membeli persediaan dan aset yang mendukung kinerja perusahaan sehingga kegiatan perusahaan berjalan dengan maksimal dan memperoleh laba yang maksimal.3.Variabel Inventory Turnover (ITO) secara parsial tidak berpengaruh signifikan terhadap pertumbuhan laba. Hal ini disebabkan karena perusahaan retail memiliki perputaran persediaan yang lambat.,4.Variabel Net Profit Margin (NPM) secara parsial tidak berpengaruh signifikan terhadap pertumbuhan laba. Secara umum, meski tergantung   pada jenis industri dan struktur bisnisnya, marjin laba bersih dengan presentasi lebih dari 10 sudah dianggap baik namun pada perusahaan berdasarkan nilai rata-rata tersebut perusahaan yang memiliki nilai Net Profit Margin (NPM) yang rendah dibandingkan dengan nilai standar Net Profit Margin (NPM).  

This study aims to analyze how the credit sales accounting information system at PT Harpindo Jaya Gubug. This type of research is a qualitative descriptive research. Data were obtained using interview, observation and documentation techniques. The data analysis technique used in this study was descriptive analysis with a qualitative approach. The results of this study state that there is a dual function in the billing section and the accounting department. The credit sales accounting information system document at PT Harpindo Jaya Gubug Grobogan Regency is in accordance with the theory. The company has utilized information technology so that credit sales processing is computerized. Accounting records at PT Harpindo Jaya Gubug need to be repaired by making warehouse cards, inventory cards, accounts receivable cards. While the procedure network that forms the credit sales accounting information system at PT Harpindo Jaya Gubug needs to be improved, namely by having the procedure for recording the cost of goods sold and the procedure for recording receivables.

In the warehouse department or warehouse in companies including PT. Semarang Packing Indonesia has a service system that still has not maximized the current technological developments that are growing rapidly. Included in the warehouse inventory system which often occurs is not available stock and excessive stock. This causes the inventory function in the warehouse not to work optimally. From these problems,. This system includes controlling inventory in the warehouse for purchases so as to reduce excessive or insufficient stock so that the stockter inventory is controlled, as well as the data input process that utilizes RFID so as to speed up the time in the data input process. This system uses the PHP and MYSQL programming languages as the database and utilizes the PHP Framework, namely CodeIgniter, in making this website. With a web-based system, it makes it easier for employees to process data in a timely manner.

Computer self-efficacy (CSE) and job satisfaction play an vital role in achieving education’s aims not only in general affairs but also in particular goals both in formal education institutions and teacher’s real life. This research intends to (1) analyze the effect of big five behavior model (extraversion, agreeableness, conscientiousness, neurotisicm, openness to experience) toward computer self-efficacy of teachers in SMK NEGERI 1 MOJOSONGO BOYOLALI, (2) analyze the effect of big five behavior model (extraversion, agreeableness, conscientiousness, neurotisicm, openness to experience) toward teacher’s job satisfaction of teachers in SMK NEGERI 1 MOJOSONGO BOYOLALI. It is highly hoped that the research could be a reference for the schools themselves and the stake holders to manage and improve the teachers. The population of this research is teachers in Wijaya Putra Senior High school and Wijaya Putra Vocational High School which is consisted 52 teachers. This research conducts census method with 46 questioners analyzed.  Computer self-efficacy data, Teacher’s  job satisfaction  data is gained through CSE dan MSQ questioners. While Big Five Behavior Model (extraversion, agreeableness, conscientiousness, neurotisicm, openness to experience) is obtained through the scoring Big Five Inventory (BFI). Those data is analyzed qualitatively with double regression technique  The findings show that the factors big five behavior model with dimension agreeableness, conscientiousness and openness to experience effect partially while the dimension: extraversion and  neuroticism do not influence significantly towards CSE of the teachers. The factors big five behavior model has the impact significantly on CSE of the teachers in stimulate way. In teacher’s job satisfaction, all of the dimensions influence in stimulate way and partially.  It shows that dimension of neuroticism in big five behavior model is the dominant variable which affects the teachers’ Computer Self-Efficacy.      

Inventory Information System is an information technology-based system that aims to assist organizations or institutions in managing and monitoring inventory more efficiently and provides an overview of the inventory information system, the main focus of its development, and the expected benefits of implementing this system. Using a manual system for each product written with a book, of course, is not efficient can result in  inventory data easily lost and damaged, easy to occur errors or data loss.  To overcome the occurrence of these problems is there is a web-based inventory information system application to solve the occurrence of errors that are often found in the world of work. Based on the results obtained This research can overcome the problem of data loss, data errors, with the help of this information system can help solve problems that often occur. This information system is made according to the needs of the White Elephant University efficiently and accurately.

PT Garuda Surya Raya is a company engaged in the supplier of smartphone boxes. Inventory recording is still done manually, there is often a discrepancy between the number of goods in stock and the physical goods in the field. So that there is an error in the amount that results in delays in ordering goods and delays in the production process. Based on the above problems, the research objective is to design a web-based inventory information system at PT Garuda Surya Raya. The method used in this research is the FIFO method and the waterfall development system. Starting with looking for problems, suggestions, and needs from the warehouse admin. Then it is implemented and the system is tested to find out its weaknesses. This system was built using PHP and MySQL as the database. The results of the research are the system can simplify the process of recording incoming goods, and outgoing goods, recording stock opname, and making reports.

This study aims to determine the appropriate use of learning media in the form of media for the use of sub-materials for the use of Indonesian biodiversity for class X, plant-based high schools. The research method used is descriptive. The research was conducted in 2 stages, namely plant inventory and media feasibility test. Inventory of medicinal plants in the village of Selat Remis was carried out by means of observation, interviews, and documentation. The results of the plant inventory in Selat Remis Village found 77 species of plants used by the community as used according to needs carried out in three stages of media creation, media validation, and data analysis. The magazine media was validated by two Biology education lecturers and three high school teachers who were determined using purposive sampling, namely, State Senior High School 1 Teluk Pakedai, State High School one Rasau Jaya, and Madrasah Aliyah Negeri 1 Kubu Raya. The validation assessment uses a Likert scale and data analysis based on the Lawhse formula (1975) by five validators and obtains a Content Validity Index (CVI) result of 1.00 so that the contents of the magazine media on the sub-material of the use of Indonesian biodiversity for class X Senior high school are said to be valid and feasible to use.

This study aims to find out the feasibility of flash flipbook media based on the results of macroscopic fungi inventory found in the Mount Pemangkat Protected Forest, Sambas Regency. The form of research used is quantitative descriptive methods. The creation of flash flipbook media is enriched with the richness of local fungi found in the Protected Forest of Mount Pemangkat, Sambas Regency. Flash flipbook media is validated by five validators, including two lecturers of Biology Education Tanjungpura University and three high school teachers who were determined using purposive sampling techniques. Flipbook flash media validation sheets are assessed using the Likert scale and data analysis based on the Lawshe Formula (1975). Validation of flash flipbook media obtained a CVI (Content Validity Index) value of 0.94, so it is declared feasible and can then be used as a learning medium in the fungi classification sub-material and provide additional information about the diversity of mushrooms in the surrounding environment for students of class X high school.

The research aims to determine the application of the Raw Material inventory Accounting System at PT  Industri Kapal  ndonesia (Persero). The type of research used s descriptive qualitative. Data obtained through observation, interviews, and documentation. The research conducted from July to September 2021. The results showed that the accounting system for raw material inventory at PT Industri Kapal  Indonesia (Persero) has been effective, this can be seen by the existence of  interrelated functions. Then the  inventory recording method used  is the perpetual recording method and the FIFO (First  In First Out) valuation method. And the procedures that form the inventory system at PT Industri Kapal  Indonesia (Persero) are quite good because of the division of tasks and documents that can be accounted for.