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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.

The purpose of this study was to determine the effect of work conflict and work stress either partially working, and the simultaneous of the employee performance at PT Herculon Carpet Semarang. This research is a descriptive quantitative study with  sample 72 employee. Data collection methods used were purposive sampling. Data were analyzed with the statistical software SPSS 25. The result of the research showed that variable of  work conflict influence significant positive for employee performance with thitung score amounted 4,261 > ttabel 1,995 and significant score 0,000 ˂ 0,05, variable of work stress influence significant positive for employee performance with thitung score amounted 3,215 >ttabel 1,995 and significant score 0,002 ˂ 0,05, then variable of work conflict and work stress simultant influence significant positive for employee performance Fhitung score amounted 22.044 > Ftabel 3,13 and significant score 0,000 ˂ 0,05. Result for koefisien determinasi (R2) amounted 0,390 or amounted 39%

Increasing the prosperity of owners or shareholders is one of the goals of companies that have gone public. The high prosperity will increase the market performance of companies going public. The purpose of this study is to determine the role of financial performance in improving the stock price of companies going public. The population used in this research is 65 companies in the consumer goods sector that are listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sampling technique used purposive sampling method, in order to obtain a sample of 60 companies that meet the sample criteria. The data analysis method used in this research is multiple linear regression analysis, descriptive analysis, normality test, coefficient of determination, and t test. Financial performance variables are measured from three ratios, namely solvency ratios, profitability ratios, and activity ratios. The results showed that the solvency ratio and profitability ratio have a significant influence on the stock price of companies going public. The activity ratio shows that the results cannot affect the stock price of companies going public

E-commerce competition in Indonesia makes e-commerce companies compete to develop strategies to win the competition. Customer loyalty is an important factor to lead in the competition. This research focuses on how much influence website service quality has on customer loyalty. This research is also to find out which website quality factors have the most influence on customer loyalty with customer satisfaction as a mediating factor. The factors that influence e-commerce customer loyalty are analyzed using concepts including the dimensions of service quality consisting of (physical evidence, reliability, responsiveness, assurance, empathy) and Corporate Image as the variable that influences and Customer Satisfaction as the variable that is affected. The sample in this study were 96 respondents. With the sampling method using the purposive sampling method. The results obtained that there is a positive and significant influence between the dimensions of service quality and company image on customer satisfaction.  Keywords: E-commerce website, Service Interaction Quality, Customer Satisfaction

           Many strategies that can be used to increase sales and attract consumers to buy products offered by manufacturers. One strategy that is widely used by companies is the marketing mix strategy. Marketing activities that focus on product self-focus, pricing, distribution policies, and means of promotion are known as the marketing mix or Marketing Mix. This study aims to evaluate the internal evaluation and indicators of the appropriate marketing mix strategy and is applied to increase the sales volume at Griya Manik-Manik Kaca Plumbon. This study uses a qualitative descriptive analysis method, by collecting data directly from the company by making observations, interviews according to the research subject. The results showed that the strategy adopted by Griya Manik-Manik Kaca Plumbon has worked well, where the four marketing strategy variables support and complement each other, and have different roles in marketing their products. We recommend that the owner of the Plumbon Griya Glass Bead UMKM should be upgraded with the marketing mix that has been applied. The strategy used by the company is good, but it would be better if the company plans to continue to improve strategies considering that many other competitors have issued similar products.  

This research was conducted at Patra Semarang Hotel & Convention which aims to analyze and explain the influence of leadership style and organizational culture on employee performance, and to find out which variables are most influential on tourist satisfaction.This research uses quantitative methods with 55 respondents. The validity and reliability test techniques, multiple regression analysis, hypothesis testing through the f test, t test, coefficient of determination and beta coefficient.The results showed that the level of testing was significant and positively influenced by the regression equation, Y = -0.005 X1 + 0.971 X2 and it was proven that the organizational culture variable had the most dominant influence on employee performance with a regression coefficient of 0.971. The conclusion from this study that of the two independent variables, organizational culture is a variable that has a positive effect on employee performance at Patra Semarang Hotel & Convention.

Diabetes is a serious chronic disease that occurs because the pancreas does not produce enough insulin (a hormone that regulates blood sugar or glucose), or when the body cannot effectively use the insulin it produces. WHO data shows that the incidence of non-communicable diseases in 2004 reached 48 , 30% is slightly higher than the incidence rate of infectious diseases, namely 47.50% [1]. According to the Ministry of Health in 2012 diabetes caused 1.5 million deaths. Some Indonesian people, this disease is better known as diabetes or blood sugar. This research was developed through secondary data processing from the Pima Indians Diabetes Dataset health database which was taken from the Kaggle dataset and can be accessed through https://www.kaggle.com/uciml/pima-indians-diabetes-database. Where the data itself consists of 768 records with several medical predictor variables (Pregnancies, Glucose, Blood Pressure, Skin Thickness, Insulin, BMI, Diabetes Pedigree Function, Age and Outcome). Then the data will be processed using the Particle Swarm Optimization (PSO) feature selection to increase the accuracy value and the Naive Bayes algorithm to determine the accuracy results of the diagnosis of diabetes. From the results of research that has been done for the accuracy of the classification algorithm Naive Bayes is 74.61%, while the accuracy of the classification algorithm with Particle Swarm Optimization is 77.34% with an accuracy difference of 2.73%. So it can be concluded that the application of the Particle Swarm Optimization technique is able to select attributes in the Naive Bayes Algorithm, and can produce a better level of diabetes diagnosis accuracy than using only the individual method, namely the Naive Bayes algorithm. Keywords: Diabetes, Particle Swarm Optimization, Naive Bayes Algorithm

This research is to know the Influence of Communication, Motivation, And Work Ability To Performance Of Subdistrict Officer Of Universitas STEKOM Semarang. Research data was obtained through questionnaire. The sample used in this research is 82 respondents. The data obtained were processed by using descriptive  analysis  and  quantitative  statistical  analysis.  Quantitative  analysis using multiple regression analysis to determine the effect of independent variables to  dependent  variables,  but  before  the  test  is  done  first  test  the  validity and reliability test.The result of regression analysis shows that Communication, Motivation, and Work Ability to Performance.

Digital Business is experiencing rapid growth, including in the online-based food business. The Internet is creating a new face in interactive communication between sellers, consumers and business partners. This allows the company to be able to interact and work together continuously to be able to develop products, marketing, delivery and maximum service to get customer satisfaction. One type of business that is currently growing rapidly and is very popular with customers is food delivery services including go food, grab food and shopee food. This delivery service will increasingly compete according to the response from customers, influenced by the quality of service. The purpose of this study was to find out how service quality affects customer satisfaction, especially in online- based food delivery applications. The research used in this research is quantitative analysis method. The method used is to collect information obtained from questionnaires. Variable indicators were tested for validity and reliability. In testing this validity using the Pearson Correlation approach. The reliability test in this study used Cronbach, Alpha coefficient. The results of the study explain that the service variable partially has a positive effect on customer satisfaction. The influence of service quality provided by service providers and service partners is very well responded by application users.

ABSTRACT This research aims to analyze the effect of auditor concentration, board independence, and audit committee size on the determination of audit fees. Samples were obtained in this research was the IDX BUMN20 (top twenty constituents) contained in the IDX BUMN20 Index Fact Sheet as of December 2019 during the 2015-2019 period. The analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression test, and coefficient of determination test. Test results of the independent variable, level of auditor concentration, have a significant positive effect on the determination of audit fees, the independence of the Board of Commissioners has a negative but insignificant effect on the dependent variable on audit fees, and the size of the Audit Committee has a positive but insignificant effect on the dependent variable on audit costs. The result of the determination coefficient is 64.2%, which means that the independent variable affects the dependent variable by 64.2%.  Keywords: Auditor Concentration, Board of Commissioners Independence, Audit Committee Size, Audit Fee

This study aims to examine and find out how the influence of profitability and company growth on the firm value with capital structure as a moderating variable. This research was conducted at the Indonesia Stock Exchange using an analysis unit of manufacturing companies. This sampling method uses a purposive sampling method that is 255 companies with a research period in 2016-2018. The relationship or influence on these variables is explained by using the multiple regression analysis method. The results showed that profitability had a positive and significant effect on firm value, company growth had a negative and significant effect on firm value, capital structure was able to moderate the effect of profitability on firm value, capital structure was able to moderate the effect of company growth on firm value.  Keywords:  profitability, company growth, capital structure, firm value

The aim of this studies to know the influence of capital structure and profitability on company’s value with dividend policy as a moderation variable. The sampling method used purposive sampling with the observation period from 2016-2018. Data analysis was performed using multiple linear regression. This study resulted in the capital structure and dividend policy not having an effect on firm value. Profitability has an effect on firm value. Dividend policy is able to moderate the effect of capital structure on firm value. Dividend policy is unable to moderate the effect of profitability on firm value.  Keywords: Company’s Value, Capital Structure, Profitability, and Dividend Policy

This study aims to test empirically the factors that influence corporate social responsibility disclosure (CSRD). The predictor variables used are Company Size, Profitability, Dept to Equity Ratio (DER) and Net Profit Margin (NPM). The research population is manufacturing companies listed on the IDX from 2017 to 2019, the sampling method used is purposive sampling. Analysis of research data using multiple linear regression and data testing using SPSS-23 software. The research sample according to the sampling criteria is 34 companies, so that the observations are 102 firm years. The results showed that company size, profitability and NPM had a positive effect on corporate social responsibility disclosure (CSRD) and DER had a negative effect on corporate social responsibility disclosure (CSRD). Overall the independent variables used have an influence on CSRD, based on the t test the independent variable affects 33.6% while 66.4 is influenced by other variables not used in this study. The implication of this research is that CSRD can be increased by increasing company size, profitability and NMP and reducing DER.  Keywords: CSRD, Company Size, Profitability, DER and NPM.

This thesis contains a study of how BPR financial ratios are Current Asset Ratio (CAR)/ Minimum Capital Requirements (KPMM), Non-Performing Loans (NPL), Net Interest Margin (NIM), Operational Costs Operating Income (BOPO), and Loans to Deposit Ratio (LDR) affects the level of profitability projected by the Return on Assets (ROA) ratio. In this study CAR/ KPMM, NPL, NIM, BOPO and LDR as independent variables, while ROA as the dependent variable. This study uses sample data from the financial statements of Rural Bank (BPR) in Semarang City registered with the Financial Services Authority (OJK) in 2016 to 2018. Sampling from the OJK website (www.ojk.go.id) and using the Purpossive method Sampling. There are 23 BPRs that meet the criteria as research samples. The sample data is processed using Microsoft Excel and SPSS 19. The analytical method used for data processing in this study is the Multiple Linear Regression Analysis Method. The results of the data processing in this study indicate that CAR / KPMM and NIM have a significant positive effect on ROA, BOPO has a significant negative effect on ROA and NPL, and LDR does not significantly influence ROA  Key Wor : Rural Credit Banks (BPR), ROA, CAR/KPMM, NPL, NIM, BOPO, LDR

This study aimed to determine whether the science learning outcomes of grade V students who are taught using the NHT Model in SD Negeri 58 Bengkulu City. This study used two groups, namely class 5A with 31 people as the experimental group and class 5B with 31 people as the control group. The research variable consisted of independent variables, namely the Inquiry learning model and the NHT model, while the dependent variable was the science learning outcome. Based on the results of the study, it was found that the posttest results of class 5A students who used the Inquiry Learning Model, namely in the medium and high categories of 93% got a score of 60 to 100 while the learning outcomes of class 5B using the NHT Model were 81% getting a score of 50 to 90. shows that the science learning outcomes of grade V students who are taught using the Inquiry Learning Model are better than those using the NHT model in SD Negeri 58 Bengkulu City.

Penerapan EWS yang baik diharapkan akan terjadi penurunan mortalitas, penurunan angka kejadian code blue, peningkatan admisi HCU, penurunan admisi ICU, dan penurunan length of stay pasien. Tujuan dari penelitian ini adalah untuk mengetahui adanya hubungan penerapan sistem National Early Warning Score (NEWS) denganpenilaianmortalitas pasien di Intalasi Gawat Darurat Rumah Sakit TK.II Robert Wolter Monginsidi Manado. Metode penelitian ini menggunakan Deskriptif Analitik dengan pendekatan Cross Sectional dimana variable independen dan dependen diteliti secara bersamaan. Sampel responden sebanyak 20 orang dengan menggunakan total sampling. Pengumpulan data menggunakan lembar observasi. Di analisa dengan uji statistic Chi Square. Hasil penelitian menunjukan ada penerapan sistem National Early Warning Score (NEWS) dengan penilaian mortalitas pasien di Intalasi GawatDarurat Rumah Sakit TK.II Robert Wolter Monginsidi Manado dengan nilai ? < ? atau 0,031 < 0,05. Kesimpulan penelitian ini ada hubungan penerapan NEWS dengan penilaian mortalitas pasien di instalasi gawat darurat Rumah Sakit TK.II Robert Wolter Monginsidi Manado. Saran penelitian ini diharapkan pihak Rumah Sakit dapat meningkatkan penerapan NEWS sehingga dapat meningkatkan mortalitas pasien.

Study This goal is to ascertain how return on investment affects the share price of PT Astra International. Time frame for the study: this covers the years 2013–2018. population studied This is a mining company that is listed on IDX. Purposive sampling is used in the election sample. In the years 2008 to 2010, there were up to 31 firms miningyang listed on the IDX. utilized data analysis Simple regression analytical techniques are used to test the hypothesis.According to a results study, the results mark significance of 0.935 acquired by results processing statistics is larger than the criteria significance (0.05). The regression model is therefore not significant. Therefore, the linearity criterion is satisfied by linear regression. The R2 result is 0.002 which indicates that the variability variable dependent may be described by the variability variable independent by 0.2% while the remaining 99.8% is explained by other factors not included in the regression model.

ABSTRAKPerilaku seseorang dalam memutuskan untuk memilih produk dalam pembiayaan multijasa di setiap lembaga keuangan pasti dipengaruhi oleh rasionalitas ekonomi yakni bagi hasil, fasilitas, pelayanan, kemudahan, kenyamanan dan keamanan transaksi. Karena sebagai indentitas dan juga sebagai langkah untuk menarik nasabah yang pada pencapaiannya yaiu kepercayaan nasabah. Rumusan masalah penelitian ini adalah (1) Apakah proses pemberian pembiayaan dapat berpengaruh terhadap kepercayaan nasabah pembiayaan multijasa pada PT. Bank Pembiayaan Rakyat Syariah Fajar Sejahtera Bali? (2) Apakah preferensi dapat berpengaruh terhadap kepercayaan nasabah pembiayaan multijasa? (3) Apakah proses pemberian pembiayaan dan preferensi dapat berpengaruhterhadap kepercayaan nasabah pembiayaan multijasa? Tujuan penelitian ini adalah untuk mengetahui (1) pengaruh proses pemberian pembiayaan terhadap kepercayaan nasabah pembiayaan multijasa (2) pengaruh preferensi terhadap kepercayaan nasabah pembiayaan multijasa (3) pengaruh proses pemberian pembiayaan dan preferensi terhadap kepercayaan nasabah pembiayaan multijasa. Metode penelitian ini adalah pendekatan kuantitatif deskriptifdengan sumber data yang digunakan berupa data primer dan sekunder. Populasi penelitian yaitu, nasabah pembiayaan multijasa PT. Bank Pembiayaan Rakyat Syariah (BPRS) Fajar Sejahtera Bali dengan teknik pengumpulan data melalui angket/kuesioner dan dokumentasi. Teknik analisis data yang digunakan adalah ujiregresi linier berganda, uji parsial, uji simultan dan uji determinan dengan menggunakan SPSS (Statistical Package For Social Seince) versi 24. Berdasarkan hasil perhitungan uji regresi linier berganda dengan persamaan Y = 5,719 + 0.134X1 + 0,634X2 + e hasil koefisien korelasi secara terpisah diperoleh X1 5C sebesar 0,134 dengan nilai signifikan 0,037 < 0,05 sedangkan variabel X2 preferensi sebesar 0,634 dengan nilai signifikan 0,000 < 0,05 dengan secara simultan 30,761 dengan signifikan 0,00 besarnya nilai koefisien determinasi tersebut menunjukan adanya pengaruh antara 5C dan preferensi terhadap kepercayaan nasabah pembiayaan multijasa di PT. Bank Pembiayaan Rakyat Syariah (BPRS) Fajar Sejahtera Bali baik secara parsial atau terpisah maupun secara simultan.   ABSTRACTA person's behavior in deciding to choose a product for multi-service financing at any financial institution is definitely influenced by economic rationality, namely profit sharing, facilities, services, convenience, convenience and security of transactions. Because as an identity and also as a step to attract customers whose achievements are customer trust. The formulation of the research problems are (1) whether the process of providing financing can affect the trust of multi-service financing customers in PT. Fajar Sejahtera Bali Sharia People's Financing Bank? (2) Can preferences affect customer trust in multi-service financing? (3) Can the process of providing financing and preferences affect customer trust in multi-service financing? The purpose of this study was to determine (1) theeffect of the process of providing financing on customer trust in multi-service financing (2) the effect of preference on customer trust in multi-service financing (3) the effect of the process of providing financing and preferences on customer trust in multi-service financing. This research method is a descriptive quantitative approach with data sources used in the form of primary and secondary data. The study population, namely, multi-service financing customers of PT. Sharia People's Financing Bank (BPRS) Fajar Sejahtera Bali with data collection techniques through questionnaires / questionnaires and documentation. The data analysis technique used is multiple linear regression test, partial test, simultaneous test and determinant test using SPSS (Statistical Package for SocialSeince) version 24. Based on the results of the calculation of multiple linear regression with the equation Y = 5.719 + 0.134X1 + 0.634X2 + e, the results of the correlation coefficient are separately obtained by X1 5C of 0.134 with a significant value of 0.037 <0.05 while the variable X2 preference is 0.634 with a significant value of 0.000 <0 , 05 with 30.761 simultaneously with a significant 0.00 of the value of the coefficient of determination shows the influence between 5C and preferences on customer trust in multi-service financing in PT. Sharia People's Financing Bank (BPRS) Fajar Sejahtera Bali either partially or separately or simultaneously.

The Digital Report Card (ARD) application is a web-based application system that is expected to be able to change the work pattern of teachers from manual patterns to digital patterns and is expected to make it easier for teachers to make assessments of students even to print report cards and evaluate the value of student learning outcomes. The objectives of this study are; (1) To find out that there is a relationship between the use of the Digital Report Card Application and the performance of Public SD teachers in Tuban Village, Badung 2019-2020; (2) to find out how much the relationship between the Digital Report Card Application and the performance of Public Elementary School teachers in Kelurahan Tuban, Badung 2019-2020. This research is correlational quantitative which is used with saturated sample method with 46 samples. Data collection techniques used as premiere data, observation and documentation as secondar data is to use questionnaires the data is analyzed with the product moment formula. The results showed that it is known that r count 0.293 is greater than r table 0.291. So that there is a relationship between the use of the digital report card application on teacher performance. If interpreted in the table the value of r, the relationship is low or weak. 2) the digital report card application variable (X) has a contribution of 8.6% to the teacher performance variable (Y) and the rest is 91.4% influenced by other factors not examined in this study.

This study aims to analyze the effect of work discipline on employee performance with the Work Environment as a Moderation Variable. At one of the private universities in Semarang. The sample is all members of the population using a saturated sampling method. The analytical tool used in this research is Moderation Regression Analysis. Hypothesis 1 testing shows that the value of t count = 2.745> t table = 1.645 with a significance number = 0.005 < = 0.05 (significant). So (H1) which states that work discipline has a positive effect on employee performance is proven. Regression coefficient β1 = 0.257 (positive sign), this can be interpreted that the higher the work discipline, the higher the employee performance. Hypothesis testing 2. Testing (H2) shows that the t value of the influence of the moderating variable is 2.599> t table = 1.645 with a significance number = 0.016 < = 0.05 (significant). (H2) which states that the Work Environment positively moderates the effect of Work Discipline on Employee Performance. The interaction test shows β2 = 0.175 (positive sign), this can be interpreted that a good work environment will strengthen the effect of work discipline on employee work discipline.  Keywords: work discipline,  Employee performance, Work environment