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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 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.

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.

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

This istudy iaims ito iexamine ithe ifactors ithat iinfluence ithe iperception iof iethics ion itax ievasion iin ithe iall iindividual itaxpayers iregistered iat ithe iSouth iSemarang iPrimary iTax iOffice ias imany ias i100 irespondents. iThe ivariables iused iin ithis istudy iare ithe iindependen ivariables, iThe idata iused iin ithis istudy iis ithe iprimary idata iby iusing iquestionnaires. iData ianalysis iin ithis iresearch iis iassisted iby iusing. iSPSS iprogram. iData ianalysis itechnique iused iis imultiple ilinear iregression. iThe iresult iof ithe iresearch ishows ithat isignificant iat ilevel i0,05. iThe iresults iof ithis istudy iindicate ithat ithere iis ino isignificant iinfluence ion ithe iprobability iof ifraud idetection ivariable ion ithe itaxpayer's iperception ivariable iregarding itax ievasion iethics, ithe iexistence iof ia isignificant ieffect iof ithe idiscrimination ivariable ion ithe itaxpayer's iperception ivariable iregarding itax ievasion iethics, ithe iexistence iof ia inegative iand isignificant iinfluence ion ithe itax iservice ivariable ion ithe ivariable. itaxpayers' iperceptions iof itax ievasion iethics. i Keywords: iTax ievasion, iDicrimination

           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.  

KSP (Koperasi Simpan Pinjam) Makmur Mandiri bergerak dalam usaha perkreditan yang menyediakan pinjaman atau kredit sebagai mana koperasi pada umumnya. Sistem penerimaan pinjaman dalam KSP Makmur Mandiri yang sedang berjalan dilakukan dengan cara calon peminjam datang ke lokasi koperasi dengan mengajukan peminjaman kemudian karyawan mendata peminjam ke dalam form rekomendasi anggota setelah itu form rekomendasi anggota tersebut diberikan kepada pimpinan koperasi. Masalah yang terjadi pada KSP Makmur Mandiri adalah kehadiran pimpinan koperasi yang sering tidak ada di koperasi, sehingga pengajuan pinjaman yang ada di koperasi menumpuk dan tidak dapat segera di tentukan hasil kelayakan pinjaman. Selain itu masalah yang juga terjadi di koperasi adalah penilaian yang dilakukan pimpinan dalam menentukan kelayakan pinjaman masih bersifat subyektif yaitu hanya memberikan keputusan layak atau tidak seorang peminjam, tanpa memperhitungkan persentase nilai kelayakan pinjaman  tersebut. Solusi untuk menyelesaikan masalah ini maka dibuatlah sebuah keputusan penentuan kelayakan yang mampu membantu pimpinan dalam proses penilaian dan memberikan perhitungan tepat dalam menilai kelayakan pinjaman. Metode yang dapat mendukung keputusan adalah Fuzzy logic, karena penilain yang bersifat subyektif atau non-linear dapat dimodelkan dan dihitung secara tepat.

The information system for purchases and cash disbursements is one of the entire information systems. In retail sales companies need control of purchases and cash disbursements that are precise and fast. In an effort to minimize sudden out-of-stock inventory, it is necessary to secure an inventory to cope with a sudden out of stock due to delays in purchasing goods that occur at CV. New Space. This is what encourages the author to conduct research on CV. Angkasa Baru and choose the title "Purchasing Information System and Cash Distribution at CV. New Space. In writing this research systemin formation, the author uses the Microsoft Visual Basic 6.0 application, the research writing method uses the Research and Development (R&D) model, while the stages of this research model go through the stages of observation or interviews with parties related to the data required in writing this thesis, stages of designing the application system, designing specifications, validation test stages, revision of validation until the system passes. The development method used by the author is the prototype method, where the system created will be tailored to the needs of the user, if there is a change in the system it will be repaired until the user is satisfied with the system.

The mindset as a Job Seeker and not as a Job Creature after completing college is a problem that must be solved by all parties, both the government, educational institutions, the business world, and the community. One of them is planning a business as an individual business career choice in the future after graduating from college. This study aims to map the intentions of students majoring in Islamic Economics at STAI Denpasar in entrepreneurship so that its development can be accepted in society. The population in this study were STAI Denpasar students. The research was conducted using qualitative techniques, with the purposive sampling method as a sampling method. The results of the research are STAI Denpasar students have negative intentions in starting a business. Negative means that there are still many students who think that it is very difficult to open their own business. To become successful entrepreneurs, intentions must also be supported by concrete actions, the real actions they take are sure to start a business, learn from entrepreneurs who have been successful and dare to start a business with existing limitations.

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.

This research aims to find out and analyze the factors that are predicted to determine the firm value, the factors are liquidity, debt policy, asset turnover, and profitability. The sample used in the mining sector listed on BEI for the period 2014-2018, the sampling technique using purposive sampling, obtained 118 samples. Data analysis uses multiple regressions using the SPSS program version 23. Hypothesis test results found debt policy and asset turnover positively affected firm value, while it did not prove liquidity and profitability affect firm value.

The shift in global paradigm and threat perspective has led to a wide variety of possible risks and uncertainties. This situation also occurs in the defense economy, so understanding the basic principles of risk and uncertainty is important, especially in a decision-making process. There are several elements and concepts that are usually used in all decision models. Almost all models, whether complex or simple, can be formulated using a standard structure and solved by using general evaluation procedures. For decisions involving a series of decisions and relating to various basic sequential conditions, the decision tree is an appropriate conceptual and schematic modeling tool. A decision tree is a schematic representation of a decision problem. A decision tree is a diagram made like a tree with branches and branches in a chronological order of events, with each having a choice and possibility of occurrence, as well as the results of each choice. The term decision tree is taken from the form of diagrams that have branches and twigs, just like a tree.

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

The purpose of this research is to analyze the effect of hedonic value, utilitarian value and store atmosphere on impulse buying. The population in this study were consumers in Kendari City who had shopped and visited Minnisou Lippo Plaza Kendari. The population in this study is infinite which means unlimited. The number of samples in this study amounted to 96 respondents (based on the Lemeshow formula). Data analysis method in this research uses multiple linear regression. The results showed that hedonic shopping value has a positive effect on impulse buying, utilitarian value does not have a positive effect on impulse buying, store atmosphere has a positive effect on impulse buying, and hedonic shopping value, utilitarian value and store atmosphere together positively influence positive impulse buying. Keywords: Hedonic Shopping Value; Utilitarian Value; Store Atmosphere, Impulse Buying  

The application of technology in public services has become an indispensable obligation, even for the Village Government of Tidu in Pohjentrek Subdistrict, Pasuruan Regency. Manual approaches in public services are vulnerable to serious problems, such as the risk of losing important documents and the lack of structured recording of documents issued by the Village Government of Tidu. In response to this challenge, a community service effort was undertaken to support the Government and the community of Tidu Village in utilizing the Tidu Village Information Website. The mentoring and training sessions conducted successfully demonstrated that the implementation of the service system by the Village Government of Tidu is much more productive, with time savings and a transition from manual data management to digital format through the village information system.

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.

Talang Gantung Adventure is engaged in learning services outside the classroom or open air which is usually called outbound. In carrying out operational activities there are always financial transactions. However, in Talang Gantung Adventure, financial management still uses manual recording, which is recording in a ledger. Financial reports to the owner of the Talang Hang Adventure are performed using Microsoft Excel. Manual Financial Management results in vulnerability in storing financial data and is difficult to find data so that it has not been effective and has difficulties in preparing financial reports. Based on this research the authors designed and made a financial management accounting information system website application Talang Gantung Adventure. The purpose of making this system is to facilitate the recording of financial transactions, facilitate the search for data and be safer in storing Talang Gantung Adventure data storage, and to produce financial reports that are easily reported to the owner of Talang Gantung Adventure wherever and whenever.