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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 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.

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

  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

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

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.

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.

Dian Wacana Demak Christian Kindergarten-Kindergarten School, which is one of the agencies engaged in the science and early childhood education. The type of data used is qualitative and quantitative data. The research objective is to design an effective and efficient school financial administration recording information system and design a school financial administration recording information system that has a system security that can maintain the correctness of the data. The research method used is the Borg and Gall R&D Development Research model, the Prototyping System Development Method to produce a product in the form of a prototype with 6 stages: Research and Data Collection, Planning, Initial Product Development, Product Testing, Product Revision, Final Trial. The conclusion from the results of this study is that this system can facilitate the recording of cash in and cash out transactions so that there are no mistakes in recording, users can easily present cash reports more quickly so that they can minimize recording time and recording errors, and make it easier for users to print. cash reports with accurate results so as to support and speed up decision making.

The development of technology allows one to obtain other people's spatial position data. One mobile technology that utilizes spatial data as a supported factor is location-based services. The large number of employees at the PT.XYZ causes the presence of a controlled process to be under control, and even tends to be questioned. Because it takes a GPS-based presence system on android that is expected to be a solution of the problems that occur at this time. The system development method used is a six-step R&D method, consisting of: Research and information gathering, Planning, Development of initial product forms, initial field testing, major product revisions, main field testing. The final result is the prototype of the Ganesha Employee Presence System Operations. The test results on the system shows the employee attendance system can run on the android platform. The system only responds to presence based on the position of the employee's coordinates with office coordinates. Besides checking the presence process is also based on devices that have been approved in the system. 

The Madukoro gas station is one of the gas stations in Semarang where the payment and refueling systems are still done manually. In general, the manual payment and filling system has many obstacles, resulting in long queues because the service is not fast and effective, also triggering the exchange of counterfeit money because payment uses cash. The application of e-money technology based on microcontrollers is made to make a payment system using electronic money instead of cash that is integrated with fuel filling, this system aims to reduce the long queues that occur and also prevent the amount of counterfeit money circulating at gas stations and make services more fast and easy. The method used in the design of this system is to use the method of Research and Development (R&D) theory from Borg and Gill, starting with gathering information by interviewing Madukoro gas station supervisors and field surveys then designing and developing systems to overcome the problems obtained in research. The system design uses a microcontroller as a data processor that will retrieve data from a database that was previously inputted from the VB.Net application and e-money reader and outputs to instruct the pump to remove fuel from the tank in accordance with the calibration of fuel output per second. As information on the rest of the fuel in the tangka, this tool uses the help of a load sensor that will be displayed on the LCD. In general, this system will make services faster and easier, thereby reducing the number of long queues, but also to avoid the circulation of counterfeit money in gas stations Madukoro, Semarang.

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.

The internet as a communicator of information is now a necessity. Particularly in the provision of information for a company, government organizations / agencies such as Village Centers that require a fast, precise and accurate data management system that can provide more complete, up-to-date, interactive and dynamic information. In Demangharjo Village the information system related to Village Information is still submitted in the form of a guide book and the service is still done manually. Basically, population residence service activities are required to take care of application letters at the village office with the applicable procedures, so that in practice it will certainly take a long time and energy. For this reason the author made the Final Project concerning the Design of Demangharjo Village Website with the metedo Waterfall. Through this website, it is expected that information will be conveyed more quickly and accurately, maximum service and information transparency, village introduction process and population data storage to accelerate the work of village officials in serving the community and make it easier for citizens to submit services or find out village information.  

A house for every human being is the main and most important need compared to others needs in general. A financial institution is an institution engaged in the financial sector where its customers are people from various walks of life with various behaviors. Lending is a business activity that carries a high risk and affects the business continuity of a banking company. The problem that is often faced in providing home loans is determining the decision to extend credit to prospective customers, while another problem is that not all home loan payments by customers can run well or commonly known as bad credit. One of the causes of bad credit is an assessment error in making credit decisions. Data mining is a process used to analyze cases in order to find the best performance of an algorithm being tested. One way to get information or patterns from a large data set is to use techniques in data mining. There are many classification methods that can be used to produce precise accuracy values. In this study, two classification algotihm methods are used in classifying the home crediting dataset, namely the C4.5 decision tree algorithm and the Naïve Bayes algorithm. The comparison of the two algorithms produces an accuracy value fo the Naïve Bayes algorithm of 36.36% and the Decision Tree C4.5 algorithm has an accuracy rate of 59.54%.

Multimedia learning software development requires design methods, development tools, examination models and proficiency in Information Technology systems. It is necessary to formulate a Holistic Method which considers all related aspects in order to guide the quality of good design in designing Multimedia Learning. Implementing the findings of the Holistic Method formulation to build multimedia learning with good design quality. This study formulates the stages of multimedia development which include: Creative Brief, Design, Material Preparation, Compiling, Testing, Distribution. The multimedia software development process will be guided by 15 guiding elements which are grouped into 5 elements, include : content, appearance, utility aspect, user caracter, and didactic. These guiding elements are used to produce good quality learning multimedia designs. The methodology is called Holistic Multimedia Development Model (HMDM).

Management of school funds in the form of SPP (Educational Development Donations) at the Kranggan foundation sourced from kindergarten, elementary and junior high schools so far is still managed manually, making it difficult and takes a long time for the Administration to check lists for students who have made payments. Every month. In this study, an SPP payment system was made using an SMS Gateway with the web scraping method. In the development process using the prototype method. The researcher aims to develop a web-based information system that is expected to help manage school payment data for the better. The information system will be equipped with an SMS feature that will be sent to the parents of the students concerned so they can know that the school payment has been made. This SMS feature is also useful for sending reports of late payments or SPP arrears to parents of students whose children are late in paying tuition fees. With this program, students can also make tuition payments in two ways. The first is manually or submitting payment to the TU at the school. The second is by means of money transfer payments through banks.