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Indonesia is an agricultural country that has great potential for the development of tropical fruits, horticultural crops and vegetables. Vegetables are important foods that are needed by the body because they contain nutrients needed by the body. However, some sweet potatoes that contain nutrients have not been adequately studied and utilized, including sweet potato (Ipomoea batatas L) from the Convulvulaceae family (Suparman, 2007). Sweet potato plants (Ipomoea batatas L) from 1968 until now have been widely produced, even Indonesia was the fourth largest country that produced sweet potato plants.The objectives of this study were: 1) Knowing the process of making purple sweet potato Gel candy; 2) Knowing consumer acceptance of purple sweet potato Gel candy products; 3) Knowing the nutritional content of purple sweet potato Gel candy. The methods used in this research include literary, documentation, experimental, organoleptic, hedonic and nutritional content methods. The resulting data is then processed and evaluated and then presented in tables and diagrams with in-depth explanations.The results showed that the best formula composition is found in code 472 The characteristics of the purple sweet potato gel candy produced are sweet and sour taste, candy aroma, solid chewy texture, light purple color. The panelists' acceptance of the making of purple sweet potato gel candy through the hedonic test results showed that the most favored by the Panelists were the product code 472 with a composition of 60 grams of sweet potato, 75 grams of gelatin, 75 grams of sugar, 1 gram of himalaya salt.

The addition of papaya with jasmine scent are hopefully become new innovation to candy product.The purpose of this study was to determine the percentage of added papaya and jasmine in candy making, and to determine the level of public preference for candy with jasmine as flavor. Experiments were carried out 3 times to get the best candy formula. The experimental results were tested by untrained panelists to determine the public's acceptance of papaya candy products with jasmine flavoring. The experimental and test results show that the formula and characteristics of the candy are correct and appropriate. The addition of sample 105 jasmine water is the result of 5% jasmine water from papaya juice and sample 115 is 15% jasmine water from papaya juice, preferably compared to sample 125 which is 25% jasmine water from papaya juice. The acceptance of papaya candy with jasmine flowers as aromas to people who prefer a non-pungent aroma. Based on texture and color, there is no difference in percentage. Suggestions during research are to obtain clear candy results at cooking temperature, cooking time, and stirring the dough. Cooking temperatures that are too high can cause caramelization, which is indicated by the appearance of a slightly brownish and unclear dough.

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.  

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.

An application is usually used by several users where each user has access rights to certain forms in accordance with their authority or position. For example, the Inventory application or inventory is used by the Manager to view reports, the Warehouse section to check the stock of goods and the cashier to make purchases and sales transactions. Another example is the Academic Value application used by the Administration to input student and course data, Lecturers to input academic value data and Students to view academic value data. Access rights to use certain forms can be set directly in the program code with the consequence that if there is a change in access rights by certain users, you must change the program code, this is not a problem if the company can still contact the programmer to change the program code according to changes in user access rights but it will be a problem if the program maker cannot be contacted by the company to change the program code according to changes in user access rights.

The nutritional problems faced in Indonesia today remain the same, namely that many children suffer from malnutrition. The national movement to increase breastfeeding is one of the government's efforts to improve the health status of mothers and children. However, the achievement of exclusive breastfeeding has not been achieved, one of the reasons is the breastfeeding factor. Meanwhile, the point in the success of providing exclusive breastfeeding and continuing it for up to 2 years is related to a mother's understanding of lactation management. So this service activity is carried out to teach mothers who are young pregnant, late pregnant and have just given birth to a 1 month old baby to participate so that their knowledge increases. The method in this activity is a pre-test before providing information related to breastfeeding and lactation management, then continuing with the post-test to see the success of the activity. The mothers' enthusiasm was seen to be very high and resulted in a strong determination to be able to provide exclusive breast milk to their babies. The success rate of this activity was 80%, judged from the responses and questions from the participants.

Fixed assets are one of the elements in the financial statements, the value of fixed assets in companies tends to be in large amounts. Investments in fixed assets by the company are intended to support the company's business activities. Every transaction that affects changes in fixed assets must be managed in order to produce information in the form of financial statements. Improper handling of fixed assets will have an impact on finances and improper handling of fixed assets because they still practice a manual system that allows for various problems in financial reporting. The research objective is to build an accounting information system for depreciation of the company's fixed assets which produces output in the form of fixed asset information that can facilitate management in making business decisions. The research method uses research and development methods, using six steps from ten steps of the R&D model. The system development model uses the Prototype model approach to produce products according to user needs. This research produces a fixed asset management information system product that is able to assist in handling fixed asset management transactions and the information system is capable of producing fixed asset accounting information quickly. Keywords: Accounting Information Systems, Fixed Assets, Straight-Line Method and Total Production

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.

  Fixed assets are tangible assets that are owned for use in the production or supply of goods or services, for rent to other parties, or for administrative purposes and are expected to be used for more than one period. Due to its high value, relatively long use and being the company's main tool to generate revenue, investment in fixed assets (Capital Budgeting) must be carefully calculated. In addition, depreciation or depreciation is the allocation of the cost of a fixed asset which is the effect of the decline in the value of the fixed asset. The reason why many companies apply the straight line method of depreciation (Straight Line Method) is because there are relatively stable maintenance and repair costs in each period, and the costs are not affected by productivity or are not affected by deviations. Therefore, the assets owned must continue to be managed properly so that companies and individuals can benefit from the existence of these assets, especially fixed assets. But this is not the case with KSP Mandiri Sejahtera Semarang where fixed assets have not been well managed. This results in inconsistencies and calculation errors, incomplete data, which results in inappropriate decision making and the value of the company's fixed assets has not been recorded properly and accurately. With a new structured management system where the calculation and reporting of depreciation of fixed assets using the straight-line depreciation method helps the calculation of depreciation of fixed assets owned by the company, besides that it also provides information about the detailed condition of each fixed asset owned by the company so that it helps the company manage its fixed assets , as well as helping to present accurate and accurate reports for the benefit of the company's internal financial reports and taxation.

Bank is a production unit under the organizational structure of a business center in a school. This bank provides services in the form of savings deposit transactions and savings withdrawals. Bank customers are all students in grades ten to twelve along with teachers and employees. The information system required is a web-based school bank information system using the cash basis method so that it can assist in operational activities ranging from recording daily transactions to reporting. The research was conducted using the Research and Development (R&D) method, UML (Unified Modeling Language) modeling, the PHP (Hypertext Preprocessor) programming language with the MySQL MariaDB database. The School Bank Accounting Information System is expected to be able to solve the problems that occur in the school bank.

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.

Sinar Harapan store which is engaged in construction materials has regular customers who are outside the area, so a sales information system is needed to help customers buy and receive product information from the store. This web-based information system can help shop customers shop online without having to visit the store in person. The purpose of this research is to design and implement a web-based merchandise sales system at the Sinar Harapan Makassar store. Data obtained through field research, library research and interviews. The system design uses PHP as a programming language and MySQL as the database storage. The information system for selling goods is based on the Sinar Harapan Makassar Store based on the results of the implementation test with the user acceptance test getting an average weight of 36 with a percentage of 90% so this application is very suitable for use

SMK Negeri 11 Semarang is a school that has four competency skills, namely Graphic Preparation, Graphic Production, Multimedia, and Animation. Every time they enter the beginning of the school year, school socialization and skills competencies are carried out to new students through the Student Orientation Period, using the lecture method from each of the Head of Skills Competencies. Researchers have created an attractive and informative audio-visual presentation media, packed with docudrama stories, namely documentary films. The results of validation tests conducted by expert experts and users show that the documentary films that have been developed by researchers fall into the very good criteria with a percentage of 93.75%. In addition, through the use of the 228 new students as respondents, it can be concluded that the documentary film developed by the author falls into the good criteria with a percentage of 61%.

Photography copyright works in Istagram are regulated in Article 40 paragraph (1) letter k of Law number 28 of 2014 concerning Copyright. The background of this research is that the public does not understand the element of copyright protection in every photographic work uploaded on Instagram social media. When someone downloads a photographic work without the permission of the owner of the work, even though this has often been done, from a legal standpoint there will be legal consequences and even lead to sanctions. The problem is whether the state provides protection for photographic copyrighted works and what are the legal consequences if the download is done without permission. The method used in this research is normative juridical, namely research based on secondary data, which is then analyzed qualitatively and presented in a qualitative form.The results show that the state has protected photographic copyright works, through Article 1365 jo 1367 KIHPer, Article 25 of Law No. 19 of 2016 concerning Electronic Information and Transactions, Article 40 paragraph (1) letter k and Article 59 of Law No. 28 of 2014 concerning Copyright and Joint Regulations of the Minister of Law and Human Rights and the Minister of Communication and Information Technology No. 14 of 2015 and No. 26 of 2015. The legal consequence is that if a person makes a download without permission, under Article 113 of the Copyright Law, he can be sentenced to a maximum of 4 years in prison and / or a maximum fine of 1 Billion, based on Article 48 of the ITE Law, imprisonment of 8 - 9 years and / or 2 M.           Keywords: Legal Protection, Copyright, Photography, Social Media

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

Technology assistance is very helpful for community activities including financial institutions, such as the application of Fintech (Financial Technology). Fintech utilizes technology to improve banking and financial services performed by companies by utilizing software technology. Along with the development, Fintech began to have a negative impact, especially from the money loan service or Fintech Peer to Peer Lending (P2PL). the problem is how is the protection for debtors / customers, such as attempts to intimidate customers who have difficulty paying. The method used in this research is normative juridical, namely research based on secondary data, which is then analyzed qualitatively and presented in a qualitative form.Based on the research results, it can be concluded that protection for debtors or customers who feel disadvantaged can take 5 (five) ways, which are regulated in the Consumer Protection Law, OJK Regulation, ITE Law, BI and Government Regulations. Safeguards in the Consumer Protection Law are accommodated in Article 4. OJK's efforts, in collaboration with Kominfo and AFPI, are that if there is intimidation that is detrimental to the debtor, the debtor can submit a complaint report through the website page provided by the OJK and AFPI. Debtors can also report to the authorities. The ITE Law can be seen in Article 26 of the ITE Law. Efforts made by Bank Indonesia, namely BI to form the Bank Indonesia Fintech Office (BI-FTO) and recommend to follow the existing regulations in PBI No. 16/8 / PBI / 2014 and PBI No 18/17 / PBI / 2016 concerning Electronic Money (PBI E-Money).           Keywords: Financial Technology, Legal Protection, Debtor Efforts

Smartphone retail sales in Indonesia are currently growing very rapidly. Point of Sales Material (POSM) is used to provide information about products to consumers, using displays to stimulate impulsive buying behavior. This study designed a 3D planogram visual media, which can visualize real-time with text, images, and videos. Media that has been developed by researchers is in the very good category with a percentage of 78% for the promoter segment that is more than 1 year and 77% for the new promoter segment who has worked at Samsung retail for less than 1 year. From the results of experalidation and user validation, for the aspect of video visualization and the 3D planogram module that has been developed, the category average AB score is 81-85. The display arrangement process can be done more quickly and precisely because the understanding of the planogram increases.

Kemajuan teknologi berkembang dengan cepat dan semakin marak di seluruh dunia demikian juga pada masa wabah Covid-19, sehingga memaksa masyarakat dunia untuk menikmati berbagai kemudahan yang telah dihasilkan teknologi tersebut, hampir semua aspek di segala bidang mulai menggunakan komputer untuk memudahkan dalam proses pengerjaan, karena komputer sangat fleksibel dan efisien untuk di terapkan dalam suatu bidang pekerjaan. Dengan berkembangnya teknologi dan informasi berkembang juga sistem 3 Dimensi, yang mulai di pergunakan pada bidang arsitektur, interior dan furniture. Perusahaan Anavil.Co.Ltd memiliki kendala dalam hal melakukan media presentasi untuk memperkenalkan produk baru karena anggaran yang di perlukan untuk membuat media presentasi terbilang cukup besar untuk daerah Semarang. Biaya yang di keluarkan yaitu meliputi pembuatan produk, menyewa rumah contoh dan jasa fotografer. Berdasarkan keterangan di atas maka perlu untuk memperkenalkan sistem baru yaitu sistem final rendering sehingga produk tidak harus di produksi terlebih dahulu melainkan membuat produk dari bentuk 3 Dimensi yang terkesan nyata. Dengan adanya media presentasi berbasis 3 dimensi maka perusahaan Anavil.Co.Ltd akan dapat menghemat anggaran yang di keluarkan untuk membuat media presentasi sekaligus meningkatkan citra perusahaan Anavil.Co.Ltd.