Publication Search

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.

The certainty of disclosing local government financial reports to the public in a timely manner is one of the main factors of a local government's success in financial management. This is because financial reports are used by the public to evaluate the management capabilities of existing resources. The public wants to ensure that these resources are managed effectively and efficiently. Additionally, the accuracy of local government financial reports disclosure is also used as a basis for future decision making. This study will examine several indicators related to the time of local government financial reports disclosure in Central Java during 2015 - 2017. This study used a measure of the effectiveness of internal audit, local government measurement from the perspective of audit opinion in each region. The data in this study were secondary data, namely the audit report of the financial audit agency (LHP BPK) from each local government. Furthermore, it also comprised the performance report of state development audit agency (LKjIP BPKP) in Central Java. The data obtained will be processed using Eviews 9 analysis tool. The results of this study indicate that the Internal Audit has no significant negative effect on the Audit Lag Report, the Size of the Local Government has no significant negative effect on the Audit Report Lag, and the Audit Opinion has no significant negative effect on the Audit Report Lag.  Keywords: Audit Report Lag, Internal Audit, Local Government Measurement, Audit Opinion.

In order to improve the ability to read Arabic texts in elementary school students, the efforts of teachers are needed, especially here, the efforts of Arabic teachers. Because students at the elementary school level still really need guidance in reading and writing Arabic texts. MI Al-Kalam Denpasar Bali is one of the Madrasah Ibtidaiyah in West Denpasar sub-district whichaims to make students ableto read Arabic texts well. Where as in fact the portion of Arabic learning hours in the 2013 curriculum (K13) was only 2 meetings. There for, there search wants try to reveal how the efforts of Arabic teachers in improving the ability to understand Arabic texts at MI Al-Kalam Denpasar Bali. This study aimsto: (1). To find out how the efforts of Arabic teachers in improving the ability to read Arabic text with the mubasyaroh method of grade V students at MI Al-Kalam Denpasar in the 2019/2020 academic year, (2). What are the inhibiting and supporting factors of the mubasyaroh method in learning Arabic in improving the ability to read Arabic text for fifth grade students of MI Al-Kalam Denpasar for the 2019/2020 academic year. The methods used are qualitative methods, research approaches and types, determiningin formants, data collection techniques, data validity, and data analysis techniques. As well as the methods used in data collection techniques, namely: observation, interviews, and documentation. The technique for collecting research informants uses 6 informant consisting of: theprincipal, subject teacher, and class V student guardian.The results of the study revealed that: (1) the efforts made by the Arabic teacher to improve the students' ability to read Arabic texts were being accustomed to repeating mufradat and practicing it everyday. (2) the supporting factor of the application of the mubasyaroh method is that children canget to know more quickly without having to know the writing but directly put into practice. while the inhibiting factor is the lack of students in understanding vocabulary.

Camisole is one of the underwear that is commonly used to improve body shape so that it looks more beautiful and proportional. Most of the camisole is made by using a baleine stitch and attachd to the main material, this time the writer wants to try new things in making a camisole. Such as selection and placement Baleine on a camisole as a complement to a party outfit. The objectives of this research are: 1) To know the right type of baleine on a camisole; 2) Can know the placement of baleine on a camisole. The methods used in the selection and placement of baleine on a camisole as a complement to the party dress are: 1) R&D method; 2) Data Analysis. The selection and placement of Baleine on the camisole as a complement to the party outfit begins with determining the design. Camisole design to be made, preparation of tools and materials, taking measurements, making basic patterns, breaking patterns, cutting steps, and determining baleinejahit and baleine stitches that will be installed on the main material or will be attached to the furing (sewing process). Baleine installation can be done in two ways, namely attaching it to the main material and attaching it to the lining. It turns out that baleine sewing is more effective for making camisole, the result of a camisole that uses baleine sewing looks firm and good when used.

MSMEs in Bangka Belitung Islands Province experienced several obstacles in developing their MSMEs. Data for 2018 shows that the number of MSMEs in Bangka Belitung Kepulauang Province has decreased dramatically. The decreasing number of MSMEs from active to inactive, because these MSMEs are less able to survive in the increasingly fierce competition, so only MSMEs that survive are MSMEs that have creations and innovations according to needs of community Weak dimensions in the big five personality reflecting the unpreparedness of SMEs to compete and synergize. This study wants to see how the objective conditions dimensions big five personality SMEs in City of Pangkalpinang. The sample of study was Pangkal Pinang City SMEs practitioners with quantitative research methods processed from results of questionnaires. results of study showed that Openness to experience, Conscientiousness, Extroversion, and Agreeablenss, had a positive and significant effect on increasing MSMEs in Pangkalpinang City, while Neuroticm had a negative and significant effect on increasing MSMEs in Pangkalpinang City.