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Sales are the main activity to generate profits. Sales and recording procedures that are good and according to company needs can be carried out with a sales accounting system. Cash sales and cash receipts are very important in an agency, because cash is an important asset. In recording sales and cash receipts, this agency still uses manuals. This study designed a system that is able to assist companies in calculating sales and cash receipts. With this cash sales and cash receipt information system, it is hoped that the procurement, sales planning and supervision will be carried out very well. besides that, it can also produce reports that are precise, accurate and efficient.

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.

In our daily needs as a human being cannot be separated from the natural resource that is bestowed by God Almighty, especially water. People choose to consume drinking water produced by the Drinking Water Depot (AMD) business because of the need for clean and healthy water for consumption. But it turns out that health is not always guaranteed because the drinking water produced by the drinking water depot (AMD) refills is still found many germs that cause disease (pathogens) and is not safe for consumption because it does not meet the standard of eligibility. Issues to be discussed are the legal protection of consumers for their rights being violated by business actors in refill drinking water depots in Semarang City, and the settlement mechanisms that can be taken to resolve various violations of refilled drinking water depots that do not have a business license in Semarang City. The approach method used in this research is a normative juridical approach using secondary data in the form of library materials, documents, and other laws and regulations related to the research that will be discussed. And the analysis technique used is descriptive analytical. Legal Protection for Water Depot Consumers whose Rights are Violated by Business Actors of Refill Drinking Water Depot in Semarang City, are regulated in Article 60 and Article 62 of the Consumer Protection Law as well as in Article 28 of the Regulation of the Minister of Health of the Republic of Indonesia Number 736 / Menkes / Per / IV / 2010 concerning Procedures for Supervision of Drinking Water Quality, while the Settlement Mechanism that Can Be Taken to Resolve Various Violations of Refill Drinking Water Depots that Do not Have Business Permits in Semarang City are regulated in Article 47 and Article 48 of the Consumer Protection Law.   Keywords: Consumer Protection, Drinking Water Depot (AMD), Business License

Earth, water and space as well as the natural resources contained therein under the control of the State are gifts from God Almighty whose functions and uses are for the prosperity of the people. Land for the Indonesian Nation is a source of livelihood and is regulated in the provisions of the Law. The Basic Agrarian Law No. 5 of 1990 lays the foundation on providing legal certainty for land rights for the Indonesian people. Legal certainty is obtained after the land registration process. Land rights that have legal certainty can be transferred or transferred. however, in the process, disputes over land rights still occur in the community. Blocking of Land Rights Certificates is taken as an administrative step in the dispute resolution process, but there is a period of only 30 days to record the blocking of Peru, it is known how the factors of land blocking, how to know the position of the holder of the Land Rights certificate when the block is being blocked and when the period is 30 blocking day is over but the dispute has not been resolved. The type of research used by the writer is juridical normative and descriptive analytical research specification by collecting data by means of literature study and interviews which are presented in a descriptive manner and analyzed in a descriptive qualitative manner. The results of the research and data analysis carried out show the factors that cause the blocking of Land Rights Certificates, namely: a. Gono-Gini distribution of assets, b. Land Rights Holders do not have good faith, c. Distribution of Inheritance, d. Lost Certificate, e. There is an investigation by the Police, f. Land rights confiscated by the State Receivables Affairs Committee (PUPN) in connection with the settlement of State Receivables. Legal protection & the position of the Land Rights Certificate Holder when the blockage is carried out is that the right holder cannot take legal action against the blocked land for 30 days after the block registration was carried out, article 19 UUUPA / PP 241997 regarding registration will not be lost The legal certainty of the rights holder remains attached to it as long as there has been no transfer of rights to the land they own. If the 30 day period of blocking is over but the dispute has not been completed, the blocking will not be removed by law and will remain in effect as long as there is no request for revocation by the applicant or the provisions -Other provisions which become the reasons for the removal of the block in accordance with article 14 of the Regulation of the Minister of ATR / Head of the National Land Agency No.13 of 2017 concerning the Procedure for Blocking and Confiscation, this is because in the Land Office (Semarang) there is no system that can identify or filter out expired blocks.   Keywords: Land Registration, Legal Certainty, Rightsholders, Blocking of Land Rights Certificates, Position of Rightsholders

The shift in global paradigm and threat perspective has led to a wide variety of possible risks and uncertainties. This situation also occurs in the defense economy, so understanding the basic principles of risk and uncertainty is important, especially in a decision-making process. There are several elements and concepts that are usually used in all decision models. Almost all models, whether complex or simple, can be formulated using a standard structure and solved by using general evaluation procedures. For decisions involving a series of decisions and relating to various basic sequential conditions, the decision tree is an appropriate conceptual and schematic modeling tool. A decision tree is a schematic representation of a decision problem. A decision tree is a diagram made like a tree with branches and branches in a chronological order of events, with each having a choice and possibility of occurrence, as well as the results of each choice. The term decision tree is taken from the form of diagrams that have branches and twigs, just like a tree.

In the process of carrying out clearing activities, obstacles often arise that are faced by the bank, so that this can hinder the smooth running of the clearing process itself. So, to avoid these things, banks are required to provide explanations to customers so that they are more careful with each document that is cleared. So that in this way you can reduce the risks that may occur before the Bank.    

Marriage is one of the many religious rituals carried out with the aim of creating a family. In rural communities that are full of traditional values, marriage is not only carried out according to procedures or regulations in accordance with religious regulations. In this case it is the Islamic religion. One of the most important things in organizing a marriage is the presence of a dowry. The dowry is identical to the binding of the groom to the bride who becomes his wife. Islamic law does not set a limit on the amount of the dowry, because the most important thing is the wife's acceptance of her husband's gift. Karduluk village, which was the location of this research, gave dowries in the form of household items ranging from cupboards, cots/beds, chairs and tables, decorative cupboards, and so on. These items are brought to the bride's house during the wedding and are considered part of the dowry.

This Community Service Activity (PKM) aims to provide training for MSME actors by providing an understanding of the requirements, calculations and procedures for reporting income tax, especially SPT. The partner problem that will be resolved in this activity is that some MSMEs in the Lamongan city area and its surroundings do not understand filling out SPT to report their tax obligations. The method applied to overcome this problem is to provide training through online seminars which are organized in collaboration with several lecturers from the Tax Study Program of the Ahmad Dahlan Business and Technology Institute. This activity was divided into 3 stages: planning, implementation and evaluation sessions. The results of the activity show an increase in understanding and knowledge after participating in training activities. This means that the objectives of this PKM have been achieved.

Satisfaction is a person's feelings of pleasure or disappointment that arise after comparing the results of a service that are in accordance with or not in accordance with the expectations they had before getting service. Patients as users of nursing services demand nursing services in accordance with their rights, namely quality nursing services. In providing nursing services, Standard Operational Procedure (SOP) is very important to assist nurses in achieving quality nursing care. In giving medicine, one must pay attention to the six "correct" principles which have become mandatory procedures before giving medicine, namely: right patient, right drug, right dose, right method, right time, and correct documentation. This study aims to identify the effect of applying standard operational procedures (SOP) for drug administration with the six correct principles on the level of patient satisfaction in Ungaran Hospital. The design of this research is descriptive analysis using a cross sectional approach, the number of samples used is 90 respondents using the Slovin formula to determine. The results of the study using the Chi Square analysis test showed that there was a significant effect between the application (SOP) of drug administration with the six correct principles on the level of patient satisfaction (p = 0.000). From the results of the analysis obtained the value of Odds Ratio (OR) of 59.160. The recommendation from this research is that nurses always apply the SOP correctly to increase patient satisfaction.

Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation.The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.

Transplantation is a medical procedure performed by moving healthy organs to replace damaged organs. Currently, transplantation has been very developed and used in various countries including Indonesia. Indonesia prohibits the sale and purchase of organs because the principle of freedom of contract in Indonesia is faced with ethics, religion and culture that influence it. Indonesia also has regulations related to transplantation, namely Law No. 36 of 2009 concerning Health and Government Regulation No. 18 of 1981 concerning Clinical Cadaveric Surgery and Anatomical Cadaveric Surgery and Transplantation of Human Body Organs or Tissues and several other Ministerial regulations, but some of these regulations are known to be incomplete and tend to be unclear because there is a blurring of norms in them. Until these regulations are no longer efficient to use anymore. So the government recently issued a regulation related to transplantation, namely PP No. 53 of 2021 concerning Organ and Tissue Transplantation. Learning from some of the previous problems and also the fact that transplantation is not only problematic in its regulation but also due to Islamic law factors. The questions raised in this research are first, how is the regulation of human organ transplantation in National law and Islamic law. Second, how is the legal expediency of human organ transplantation in the perspective of National law. This type of research is normative juridical with descriptive qualitative legal material analysis. With the results of the conclusion, first, Indonesia currently has regulations regarding transplants that are more complete and clear and have been correlated quite well even though not all provisions in Islamic law are adopted in it. Second, the current transplant regulation has also fulfilled the elements of expediency, the regulation does not conflict with the law above it.