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Augmented Reality (AR) and Virtual Reality (VR) which are one of the top ten strategic technology trends for 2019 and continue to be developed massively in this 2020, have been widely applied in various mobile applications by many companies in this industrial revolution era 4.0. AR can be applied to help the promotion for housing developers where users can see the 3-dimensional shape of the types of houses offered, while VR allows users to explore each part of the house in a virtual 3D. Pre-existing brochures are used as markers for this application to work, so that AR and VR applications can be a complement to promotional media. The design method used in this paper is Research and Development (RnD). Salespeople can offer types of houses to prospective customers without having to print multiple brochures, but with just one brochure and one android smartphone to present, so the promotion costs are more efficient.   Keywords: AR, VR, house.

Online seminars have many benefits in various fields of science. Information about workshops online, registration, and other activities so that it can help users get information. During the pandemic, COVID-19 had a strategic role in providing information related to the development of science and insight. The right application will provide optimal data and information to all users. The online seminar application is designed with a User-centered design to obtain user-friendly information and usability. The results of the study showed that the online seminar application that was designed had good usability and was acceptable to users. usability testing concluded that an acceptable application with a value of 82.40% and block box testing received the designed menu.

Accounting information has an important role in achieving business success, including for small businesses. Accounting is one way to produce financial information that can be used by management as a basis for making strategic decisions. Reports produced include balance sheets, profit/loss reports, changes reports and cash flow reports. All of these reports can be used by information users. For small business actors in villages, it is minimal to have accounting records, most of them make business decisions based on experience alone. Small business development is needed to make it strong, both related to development both external to the company and in managing the company's internal. If from an internal perspective, the management of small businesses still considers that the accounting process is still not very important to implement. Empowerment of business management management is very necessary. Good financial reports can provide useful financial information for making strategic business decisions. This community service is expected to increase the ability of business actors in the villages of Bancak District, Semarang Regency so that they can provide information on the financial condition of businesses that are being run for each reporting period. The community service team of ITB Semarang Accounting Study Program lecturers conducted community outreach activities in the form of simple lectures and training. The results of this community service were well received by participants in the Financial Accounting socialization and training for business actors in Bancak District, Semarang Regency.

Ngasinan Etan Village is one of the villages located in Gebang Village. The livelihood as a small businessman from this village is very possible because of the very strategic location close to the Gebang traditional market and the traditional Pucuk padar. The increase in tofu production in Gebang village has positive and negative impacts, the positive impact is that it has increasingly increased the MSMEs of Gebang village and can improve the welfare of the community. The negative impact is the amount of tofu waste that is released, causing unpleasant odors. The main problem asked by these entrepreneurs is the accumulation of dense waste that often affects the environment which causes air pollution as it is delicious. With the consideration of the community specifically tofu entrepreneurs, and with the thought of solutions based on existing theories and research results, the first priority that needs to be done is to improve the management of solid waste management in tofu. Improvements to the tofu mill's solid waste management methods, by providing an understanding of how to manage tofu's basic waste into food products. Utilization of tofu waste can be done by drying and made with a variety of processed products that can be consumed by the community, for example, processed into tempe gembus, beef food, fish feed sources, nata de soya production, tofu waste as organic fertilizer, tofu waste, tofu waste to poultry feed and tofu pulp into processed crackers.Tofu, Gebang, Masaran, Sragen waste

Military justice carried out by the Military Prosecutor is an indirect authority because the delegation of the case is an implementation of the Handover of the Case from Papera, in other words the Military Prosecutor cannot delegate the case or take prosecution action to the competent court without the existence of a Decree from Papera because it is in accordance with Article 123 paragraph (1) letter f of Law Number 31 of 1997, in essence, the authority to hand over cases is the authority of Papera, not the authority of the Military Prosecutor. The aim of this research is to analyze the responsibilities of Military Prosecutors in carrying out prosecutions. Technically, juridically, they are responsible to the TNI Prosecutor General (Orjen TNI), while operationally they are responsible to the Case Submitting Officer (Papera). Qualitative research uses a descriptive approach to collect data systematically, factually, and quickly according to the description at the time of the research. The results of this research show that Military Prosecutors as law enforcers in the field of prosecution in the Military Justice environment have a strategic and decisive role in indicting someone before trial. For this reason, the professionalism of Military Prosecutors is a necessity in carrying out their duties so that prosecutions can be carried out in accordance with applicable regulations and the goal of law enforcement itself can be achieved optimally as expected.