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Rosella flowers are generally processed into tea. Important ingredients in this flower make rosella tea has many benefits for human health. The use of rosella flowers in making lipscrub is expected to be a new innovation in cosmetic products. The aim of this research is to create a lip scrub based on rosella flowers which functions to remove dead skin cells and moisturizes the lips. This research was conducted by means of literature, documentation, experiments and public testing. This experiment resulted in three products with different compositions. The three products have been tested publicly on the 30 panelists who have an age range of 17 to 40 years. From 30 panelists who have tried 3 lip scrub products. It was found that most of the panelists preferred products with a composition of 1.8 grams of roselle flower powder, 1.7 grams of vaseline and 3.2 grams of honey. This can be seen from the public test average calculation score on the favorite indicator, namely 1.8. So it can be concluded that Rosella flower lipscrub has the opportunity to be developed as a new innovation in the world of cosmetics.

Indonesia is an agricultural country that has great potential for the development of tropical fruits, horticultural crops and vegetables. Vegetables are important foods that are needed by the body because they contain nutrients needed by the body. However, some sweet potatoes that contain nutrients have not been adequately studied and utilized, including sweet potato (Ipomoea batatas L) from the Convulvulaceae family (Suparman, 2007). Sweet potato plants (Ipomoea batatas L) from 1968 until now have been widely produced, even Indonesia was the fourth largest country that produced sweet potato plants.The objectives of this study were: 1) Knowing the process of making purple sweet potato Gel candy; 2) Knowing consumer acceptance of purple sweet potato Gel candy products; 3) Knowing the nutritional content of purple sweet potato Gel candy. The methods used in this research include literary, documentation, experimental, organoleptic, hedonic and nutritional content methods. The resulting data is then processed and evaluated and then presented in tables and diagrams with in-depth explanations.The results showed that the best formula composition is found in code 472 The characteristics of the purple sweet potato gel candy produced are sweet and sour taste, candy aroma, solid chewy texture, light purple color. The panelists' acceptance of the making of purple sweet potato gel candy through the hedonic test results showed that the most favored by the Panelists were the product code 472 with a composition of 60 grams of sweet potato, 75 grams of gelatin, 75 grams of sugar, 1 gram of himalaya salt.

The addition of papaya with jasmine scent are hopefully become new innovation to candy product.The purpose of this study was to determine the percentage of added papaya and jasmine in candy making, and to determine the level of public preference for candy with jasmine as flavor. Experiments were carried out 3 times to get the best candy formula. The experimental results were tested by untrained panelists to determine the public's acceptance of papaya candy products with jasmine flavoring. The experimental and test results show that the formula and characteristics of the candy are correct and appropriate. The addition of sample 105 jasmine water is the result of 5% jasmine water from papaya juice and sample 115 is 15% jasmine water from papaya juice, preferably compared to sample 125 which is 25% jasmine water from papaya juice. The acceptance of papaya candy with jasmine flowers as aromas to people who prefer a non-pungent aroma. Based on texture and color, there is no difference in percentage. Suggestions during research are to obtain clear candy results at cooking temperature, cooking time, and stirring the dough. Cooking temperatures that are too high can cause caramelization, which is indicated by the appearance of a slightly brownish and unclear dough.

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.

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 inventory system is one of the most important managerial functions, because the majority of companies involve large investments in this aspect, as well as for PT Sango Ceramics Indonesia which uses a lot of inventory in the field of planning and controlling its inventory costs. PT Sango Ceramics Indonesia is a company engaged in the ceramic industry. Problems that often occur so far include the company not determining the frequency of ordering raw materials and storing raw materials, as a result the costs incurred by the company for ordering raw materials are quite high, and the absence of a safety stock to anticipate uncertain inventory needs. The Periodic Review method is a method that can help the process of controlling raw material inventory costs. This method uses an approach to the concept of the number of orders economically used in each period which is a diverse demand. The application of the Periodic Review Method (R, s, s) policy on the inventory system is able to produce a lower total inventory cost, order volume and inventory levels in a balanced manner. . Judging from these problems, the authors need to redesign the stock information system using a computer-based system, namely Microsoft Visual Basic. System design using Qlient Server which consists of input design, system design and procedure, output design fiber. This new system is expected to be able to overcome the weaknesses of the previously used information system.

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.

This research was motivated by learning activities forced by circumstances (during the Covid-19 pandemic) to change from face-to-face to virtual face-to-face. This raises a separate problem to immediately find an alternative solution. The purpose of this study was to obtain data about the description of the implementation of persuasive communication activities in order to improve student learning outcomes through E-Learning Madrasah’s in fiqh class XII IPS 3 Odd Semester at MAN 1 Grobogan. The research method used was Classroom Action Research (PTK). The research was carried out in two cycles, each cycle consisting of planning, action, observation, and reflection. The subject of this research was carried out in class XII IPS 3 MAN 1 Grobogan, totaling 35 students. The data collection used in this research is qualitative and quantitative data. The results of this study indicate that the use of persuasive communication through Madrasah E-Learning conducted to students of class XII IPS 3 MAN 1 Grobogan, can improve student learning outcomes. This can be shown by the average test results of student learning in the first cycle of 77 with the total class completeness of 71.4%. Then the average value of student learning outcomes increased to 88 with the total class completeness of 91.4% in cycle II

Latar belakang: Kualitas prestasi setiap atlet harus didukung dari semua aspek mulai dari aspek ilmu keolahragaan, teknologi, pendanaan dan sarana prasarana. Ilmu keolahragaan dan teknologi tidak akan pernah lepas dari peningkatan atlet. Mulai dari peningkatan sport science dan ilmu teknologi yang perlu ditingkatkan dalam setiap cabang olahraga demi tercapainya prestasi atlet. Pemahamn yang terbaharu bagi para pengurus KONI bentuk kepedulian yang tinggi. Memiliki pandangan literasi olahraga dan prestasi dalam merencanakan strategi untuk mencapai target prestasi yang telah di sepakati bersama. Tujuan: meningkatkan literasi yang berkaitan dengan IPTEK dan sport science agar seluruh penguru KONI, cabang olahraga dan pelatih melek akan literasi olahraga dalam meningkatkan prestasi. Metode: sasaran dan target ialah KONI yang beralamat Jalan Borobudur No.48 Kelurahan Pandean, Mejayan, Caruban, Kabupaten Madiun. Teknik pengumpulan data memakai pendekatan observasi langsung dan wawancara menggunakan quisener pre test dan post tes. Hasil: berdasarkan hasil analisi data ada peningkatan pengetahuan para mitra pasca dilaksankan sosialisai. Simpulan: perlu adanya tindak lanjut dan diskusi yang kontinue kepada pengurus KONI yang beralamat alamat jalan Borobudur No.48 Kelurahan Pandean, Mejayan, Caruban, Kabupaten Madiun tentang IPTEK dan sport science agar menunjang literasi yang baik.  

Fixed assets are one of the elements in the financial statements, the value of fixed assets in companies tends to be in large amounts. Investments in fixed assets by the company are intended to support the company's business activities. Every transaction that affects changes in fixed assets must be managed in order to produce information in the form of financial statements. Improper handling of fixed assets will have an impact on finances and improper handling of fixed assets because they still practice a manual system that allows for various problems in financial reporting. The research objective is to build an accounting information system for depreciation of the company's fixed assets which produces output in the form of fixed asset information that can facilitate management in making business decisions. The research method uses research and development methods, using six steps from ten steps of the R&D model. The system development model uses the Prototype model approach to produce products according to user needs. This research produces a fixed asset management information system product that is able to assist in handling fixed asset management transactions and the information system is capable of producing fixed asset accounting information quickly. Keywords: Accounting Information Systems, Fixed Assets, Straight-Line Method and Total Production

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.

  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.

Bank is a production unit under the organizational structure of a business center in a school. This bank provides services in the form of savings deposit transactions and savings withdrawals. Bank customers are all students in grades ten to twelve along with teachers and employees. The information system required is a web-based school bank information system using the cash basis method so that it can assist in operational activities ranging from recording daily transactions to reporting. The research was conducted using the Research and Development (R&D) method, UML (Unified Modeling Language) modeling, the PHP (Hypertext Preprocessor) programming language with the MySQL MariaDB database. The School Bank Accounting Information System is expected to be able to solve the problems that occur in the school bank.

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.

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

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

Learning media is a medium used in teaching and learning activities. As is known, the world is currently experiencing a Covid-19 pandemic so teaching and learning activities are carried out online. One of the media that can be used as distance learning is a web blog. Web blogs are chosen because they do not require a lot of money to create and can be combined with other media such as YouTube. This study aims to produce a web blog as a distance learning media for graphic design study programs. Because the lecture material uses more application practice, the web blog and YouTube media are very appropriate to use. This is in accordance with the results of the questionnaire distributed to graphic design students in semester 3 and 5 of STEKOM University regarding the use of a web blog. From 38 respondents and after being calculated based on existing references, the final score was 88.42% so that this web blog was in the "very good" category and could be used as a reference.

SMK Negeri 11 Semarang is a school that has four competency skills, namely Graphic Preparation, Graphic Production, Multimedia, and Animation. Every time they enter the beginning of the school year, school socialization and skills competencies are carried out to new students through the Student Orientation Period, using the lecture method from each of the Head of Skills Competencies. Researchers have created an attractive and informative audio-visual presentation media, packed with docudrama stories, namely documentary films. The results of validation tests conducted by expert experts and users show that the documentary films that have been developed by researchers fall into the very good criteria with a percentage of 93.75%. In addition, through the use of the 228 new students as respondents, it can be concluded that the documentary film developed by the author falls into the good criteria with a percentage of 61%.

The biggest problem for children who are faced with the law is because of Law no. 3 of 1997 regarding Juvenile Court is no longer relevant, both from the juridical, philosophical and sociological aspects. This law does not provide the right solution for the handling of children as children in conflict with the law. Children who are in conflict with the law that is resolved in court, result in mental and psychological pressure on the child who is in conflict with the law, thus disturbing the child's development and development. Thus, there is a need for a criminal law policy in handling bullying. The research method used in this research is juridical empirical by looking at the facts that exist in practice in the field. The research objective is to explain policies in law enforcement against child bullies. Settlement of the criminal law for bullying offenders against student victims of violence at school has not been going well because bullying has not been regulated in a law that specifically regulates it.   Keywords : children, underage, criminal law, policy, bullying.