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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.

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

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

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.  

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.

Satisfaction is a person's feelings of pleasure or disappointment that arise after comparing the results of a service that are in accordance with or not in accordance with the expectations they had before getting service. Patients as users of nursing services demand nursing services in accordance with their rights, namely quality nursing services. In providing nursing services, Standard Operational Procedure (SOP) is very important to assist nurses in achieving quality nursing care. In giving medicine, one must pay attention to the six "correct" principles which have become mandatory procedures before giving medicine, namely: right patient, right drug, right dose, right method, right time, and correct documentation. This study aims to identify the effect of applying standard operational procedures (SOP) for drug administration with the six correct principles on the level of patient satisfaction in Ungaran Hospital. The design of this research is descriptive analysis using a cross sectional approach, the number of samples used is 90 respondents using the Slovin formula to determine. The results of the study using the Chi Square analysis test showed that there was a significant effect between the application (SOP) of drug administration with the six correct principles on the level of patient satisfaction (p = 0.000). From the results of the analysis obtained the value of Odds Ratio (OR) of 59.160. The recommendation from this research is that nurses always apply the SOP correctly to increase patient satisfaction.

Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation.The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.