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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.

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.  

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.

The purpose of this study is to determine the protection of consumers who use cosmetics that are not registered with the BPOM, the legal consequences for cosmetic business actors who do not register their product distribution permits with BPOM and the solution. The research method used was normative juridical, with a descriptive analytical research specification. Obtaining data using secondary data through library research and interview techniques as a complement to secondary data which is then analyzed using descriptive qualitative methods. From the research results, it is concluded that the legal consequences for cosmetic business actors who do not register their product distribution permits with BPOM are administrative sanctions and criminal sanctions in accordance with Articles 45, articles 60 and 62 of the Consumer Protection Law Number 8 of 1999, Article 47 Paragraph (2) Regulation of the Food and Drug Supervisory Agency Number 12 of 2020, Article 20 of Minister of Health Regulation Number 1175 / Menkes / Per / XII / 2010 concerning Cosmetic Notifications, Articles 98, 106, 196 and 197, UUN Number 36 of 2009 concerning Health. The solution to this problem is that before distributing the cosmetic products it produces, business actors are required to register their products with BPOM in advance, so that there are no complaints, lawsuits and even criminal sanctions.           Keywords: Consumer Protection, Cosmetics, Distribution license, BPOM

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

Transportation is a very important aspect of its existence in society, both the transportation of people and goods. One of the well-known online transportation companies in Indonesia is PT Gojek Indonesia. During its development, there have been actions committed by unscrupulous people in the community that harm online motorcycle taxi drivers, namely fictitious / fake orders. Fictitious Order is an order that starts with creating a fake account through an online transportation application that can harm the company.The problem is what is the form of the agreement between the driver and the user and is there the responsibility of PT Gojek Indonesia. The method used in this research is sociological juridical, with data sources in the form of interviews. The results of the analysis were presented descriptively and analytically.The results show that there is no legal regulation that regulates protection for Gojek drivers who experience fictional orders. But from the PT. Gojek provides compensation in the form of compensation money. However, this is not widely used by drivers, because the process of disbursing compensation money takes time, so the driver as the victim prefers to bring the results of the fictitious order himself or sell it to someone else.  Keywords: Protection, Transportation, Gojek

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

           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.  

Over time, the Riau Kepualaun Provincial Tax Management Office which lives in Batam City underwent a name change to become a Regional Tax and Retribution Management Agency for the Riau Islands Province (BP2RD). This study aims to design a dashboard that can assist Eschelon officials in monitoring the performance of the State Civil Apparatus (ASN) at the Regional Tax and Retribution Management Agency of the Riau Islands Province. Because there is no system that displays information related to the work done and completed by an ASN, a dashboard design is needed. Data on the dashboard system is obtained from ASN performance data consisting of activity grouping data, activity weights, monthly targets in one year, and distribution of incentives and employee income benefits based on the achievement of target weights. The modeling system used is the Unified Modeling Language (UML), with the use case, activity, sequence and class diagram stages. While the development of this research system uses the Macro Process method in Object Oriented Analysis Design (OOAD) with the stages of Requirements, Analysis and Design, Implementation and Testing. The dashboard is designed based on a website, using the PHP programming language and using MySQL as the database. Qualitative research techniques, by collecting data and information descriptively. The results of this study display a dashboard in the form of text consisting of the number of employees, targets, target achievement, target percentage, target employee income allowances, and employee income allowances obtained, as well as a dashboard in the form of a pie chart and bar chart for target and achievement percentages respectively. target, it is hoped that this dashboard can assist Eschelon Officials in assessing and monitoring the performance of the State civil apparatus.

ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui proses pembelajaran norma dan keadilan pada PPKn bagi peserta didik kelas VII SMP Negeri 23 Surakarta. Metode penelitian ini menggunakan pendekatan deskriptif kualitatif, sumber data menggunakan data primer dan data sekunder. Subjek penelitian ini adalah guru Pendidikan Kewarganegaran, kepala sekolah dan siswa. Teknik pengumpulan data menggunakan observasi, wawancara, dan dokumentasi. Keabsahan data menggunakan triangulasi sumber dan triangulasi metode. Teknik analisis data menggunakan model analisis interaktif. Hasil penelitian menujukkan bahwa proses pembelajaran norma dan keadilan dalam pembelajaran PPKn di SMP Negeri 23 Surakarta kurang optimal. Hal tersebut ditujukkan dengan hasil penilaian aspek afektif yaitu kurang optimal, hal tersebut ditunjukkaan siswa kurang aktif menjawab pertanyaan serta siswa kurang memperhatikan penjelasan guru dengan seksama. Hasil penilaian aspek psikomotorik yaitu aktivitas siswa dalam menyampaikan hasil kerja kelompok di depan kelas sudah baik. Siswa saat mempersentasikan jawabannya di depan kelas dengan percaya diri.  Kata Kunci: Proses Pembelajaran, Norma, Keadilan, PPKnABSTRACTThe aim of the research is to find out the process of norms and justice learnings on civics of 7th grade students at SMP 23 Surakarta. The kind of research is descriptive qualitative research. The sources of data are primary and secondary data. The subjects of the research are teachers of civics subject, the principal, and the students. The methods of collecting the data are observation, interview, and documentation. The trustworthiness was conducted through source and method triangulation. The technique of analyzing the data used interative analysis model. The research findings show that the process of norms and justice learnings on civics of 7th grade students at SMP Negeri 23 Surakarta is less optimum. It could be viewed from less optimum affective factor showed from the studenst who are less active in answering questions and they less pay attetion of the teacter. The result of assessment from psychomotor aspect is that the activity of the students in conveying the result of group activity in front of the class is good. They present their answer confidently.Keywords: Learning Process, Norms, Justice, Civics subject.Â

Indonesia is a country that has projections in 2020 of e-commerce market growth that will continue to grow to reach US $ 20 billion. Therefore, the number of e-commerce sites that have sprung up in Indonesia with the aim of finding as many customers as possible. Blibli.com and JD.ID are examples of many e-commerce in the Indonesian market. E-commerce is one of the creative industries that is approved with the main weapons that rely on creativity and the support they have to utilize more resources. Therefore, this study was conducted to analyze the creative e-commerce industry with a comparative descriptive method to find the differences and streghts of each e-commerce.   Key word: Creative Industries, E-commerce, Comparative Descriptive

Additional criminal threats added on top of the main criminal sanctions aim to prevent military members from committing violations. The aim of this research shows that to maintain discipline, the application of additional punishment must remain based on the principles of law and justice. 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 this additional penalty is expected to provide a stronger incentive for military members to comply with established ethics and regulations, maintain military integrity and efficiency, and improve the public's image and trust in military institutions.

This study aimed to improve the learning outcomes of class VIII E students of SMP Negeri 1 Kemalang in the 2018 2019 academic year using the Guided Inquiry learning model. This research was a class action research consisting of 2 cycles. Each cycle consists of planning. observation and reflection.  Data were taken from students who were the subject of research. The technique of collecting data using observations, written tests and documentation.  The data analysis technique used comparative descriptive.  The results showed that study stated at the first cycle of student activity were 67% and learning completeness was 73%.  In cycle II, student activity was 80 %.  Already met the performance indicators ?75% of students achieved high activity criteria (? 75%).  Classical completeness increased by 87%, it has met the performance indicator, namely ? 85%. So it can be concluded that the guided inquiry learning model can improve student learning outcomes.  Keywords: learning activities, learning outcomes, guided inquiry

The purpose of the research was to find out the level of the students' problem solving skills on environmental material at X class of MAN Bintan. The researcher applied descriptive quantitative approach as method for analyzing the data. Sampling in this study using Total Sampling technique with the sampel consisted of 59 students. This instrument is used to collect students' problem solving skills through six aspects to Chang & Kelly with 6 items essay and feature interviews. The data were analyzed with statistical rule in percentage. Based on the results of data analyze shows that a 77% rate highly classified. The researcher concluded that student at X class MAN Bintan has good problem solving skills. However, it still needs training and guidance to develop problem solving skills.

The purpose of this study was to identify Vertebrate animals of the Mammal class, order artiodactyla, family Cervidae in the Jurug Surakarta taru Animal Park, develop interactive video media as a result of identification of vetebrata animals into learning media, know the quality of interactive video media based on assessment by material experts, media experts and biology teachers, and applications in learning. The research method uses an observation method by making direct observations of vertebrate species. The instrument for assessing the quality of interactive video media is based on material aspects and presentation aspects, with a qualitative descriptive analysis design. The results of this study indicate that in Taru Jurug Animal Park Surakarta there are 3 species of animals namely Cervus unicolor, Cervus timorensis, Axis-axis and all three have been identified. Research on the identification of vertebrate animals, especially the mammalian class, order artiodactyla, and the cervidae family can be used for the preparation of interactive video media with material on Biodiversity at the level of genes and species. The quality of interactive video media in terms of material aspects, presentation, and language. Assessment of material experts obtained a percentage of 90.9% so that it was categorized as very valid, media experts obtained a percentage of 88.5% so it was categorized as very valid, biology teacher Veteran 1 Sukoharjo High School obtained a percentage of 92.5% so it was categorized as very valid and biology teacher Nguter 1 Public High School obtained a percentage of 97.5% so it is categorized as very valid. Based on this, it can be concluded that this interactive video media is worthy of being used by teachers as one of the learning media about Biodiversity at the level of genes and species.

Hypertension is situation where blood pressure exceeding the limit of normal with blood pressure 140/90 mmHg and which includes non contagious disease. Complementary therapy can reduce the risk of hypertension complications. SEFT therapy one of a complementary therapy that can be used to overcome the problem of increasing blood pressure. The purpose of this study was to carried out SEFT therapy towards decreasing blood pressure in hypertension patients in the built area of Puskesmas Rowosari Semarang. This type of researAch is descriptive using the case study approach method. The criteria used in the case study: primary hypertension patients, hypertension sufferers were able to communicate well, hypertension patients who did not take anti-hypertension drugs. Case study analysis was carried out by processing data through observation of blood pressure before and after SEFT therapy. The results of the case study showed that there was a decrease of blood pressure. Before therapy the blood pressure of  the subject I was 170/110 mmHg decreased to 120/80 mmHg and in subject II before therapy, blood pressure 160/100 decreased to 140/80 mmHg. The recommendation is with control of blood pressure by using SEFT therapy, the society can apply this therapy.

Hypertension is a medical condition in which the systole and diastole pressure abnormally elevate. Q.S. Ar Rahman Murottal is a complementary therapy for lowering blood pressure. This case study aims at describe the effect of Q.S. Ar Rahman Murottal therapy on the blood pressure pattern in patients with hypertension at RSUD Ungaran. The method of this study is descriptive. The subjects of this case study are two Moslem patients with hypertension who have no hearing problems. The data are collected through observation and measurement by using medical tools such as sphygmomanometer and stethoscope before and after the therapy. The result of this study shows that the blood pressure in Subject I decreases from 150/90 mmHg to 120/80 mmHg, while in Subject II the blood pressure decreases from 160/90 mmHg to 120/90 mmHg. It means that Q.S. Ar Rahman Murottal therapy is effective in lowering the blood pressure in patients with hypertension at RSUD Ungaran. It is hoped that this case study can be the beginning of extensive researches in Q.S. Ar Rahman Murottal in lowering the blood pressure in hypertension patients. Hopefully, Ungaran Hospital will make Q.S. Ar Rahman Murottal as an SOP to be given to hypertension as a nonpharmacological therapy for pharmacological therapy.

About UAS subjects biology made by the teacher SMAN 11 of Bengkulu before never analyzed either quality and quantity. The purpose of this study is to analyze about UAS biology at the school year 2018/2019 in the base  with a taxonomy of bloom and the lurch. In this research using the descriptive with a quantitative form of research and qualitative. The collection of technique used is data a interview. The instruments are used is the sheet about UAS biology and inquiries interview teachers biology. The result can be seen  from the lurch about UAS made by the teacher carried out in SMAN 11 of Bengkulu is the category of being by 60% and the distinguishing about be categorized enough and both have the proportion  of the devision of the same of 36%, the results of the devision of the distribution of the difficulty of based on a taxonomy of bloom not meet criteria, due to the problem is more classified as in the category of C1 and C2 of 40%.Keywords : analysis about,  taxonomy of bloom, UAS

This study aims to determine the effect of NPF on net income in Islamic commercial banks. This study uses a quantitative approach to the type of descriptive research. The population in this study was 14 Islamic commercial banks listed on the Indonesian stock exchange from 2015-2019, while the sampling technique used was purposive sampling. The data analysis method used is simple regression analysis to test the effect of NPF on net income. Before the simple regression test, a prerequisite analysis test was conducted, which consisted of a normality test and a homogeneity test. Based on the data analysis results, it can be seen that tcount is -3.084 and the significant value is 0.009 <0.05 so that there is an influence between NPF and net income. From the research results, it can be concluded that the NPF variable influences the net income of 37.8% of state-owned Islamic banks during the 2015-2019 period.

This study aims to analyze the financial performance of the Salatiga Current Group Expedition, this study uses a descriptive qualitative approach. The research data are in the form of financial reports of the Current Expedition Group from 2014 to 2018. The research was conducted at the Current Expedition Group for 3 months which took place during August to October 2019. The purpose of this study was to look at the company's financial performance of the Current Expedition Group, reviewed in terms of liquidity, solvency and profitability by using descriptive research methods and data collection techniques in the form of documentation / literature in the form of secondary data, namely the annual report of the Current Expedition Group.