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The research objective was to find out what kind of system used in processing the existing finance on Rt.04 Rw. 13 Desa Waringin Jaya and the obstacles faced in implementing the application. In addition, the authors hope that readers can understand the use of an application, especially the financial administration system. The research method used by researchers is the Extreme Programming (XP) method, which is a method that includes several rules in practice, consisting of planning, design, implementation / coding and test. During the study the authors found that at Rt. 04 Rw. 13 Desa Waringin Jaya does not yet have an effective and efficient financial administration system. After conducting the research, the authors gave conclusions, especially Rt. 04 Rw. 13 Desa Waringin Jaya requires a computerized system that is effective and efficient so that it can help the treasurer work. The author makes a system, namely the Financial Administration Application Rt. 04 Rw. 13 Waringin Jaya Village based on Java SE.

Puzzle game is a game that shifts numbers from a box consisting of nine boxes. Eight boxes must have values arranged in numerical order starting from numbers 1 to 8. Puzzle games can produce the correct sequence according to the initial state provided that they follow the rules established rules. Completion of this game using a heuristic method, using the Ascent hill Climbing algorithm. The working process of the Ascent hill Climbing method is a process of looking for several possible solutions in order to get the optimal value for solving the problem by arranging the values from the position of the smallest value to the position of the largest value. The problem that is often experienced in this case is a lack of user knowledge in the concept of puzzle game rules so that search results are difficult to find,with this method it can make it easier to solve puzzle game cases by following the game rules and done systematically so that Goals are quickly found. The Goal results obtained are in the form of steps in the process of finding a solution and calculating the time required in the search to find a solution.

This article explains the effect of lowering income tax rates during the COVID-19 pandemic. The government's role in maintaining economic stability is carried out by issuing fiscal policies, in terms of taxation, namely by reducing the Corporate Income Tax rate. This research intends to find out the results of a decrease in corporate income tax rates affecting a decrease in current taxes deposited into the state treasury, a decrease in the total income tax burden, and recording in the income statement financial statements. The informants of this research are members of the Tax Rules Update Forum. This type of qualitative research uses a netnography approach. The reduction in current taxes deposited into the state treasury benefits the company by minimizing the costs incurred for the obligation to deposit state taxes. Companies that have deferred tax liabilities receive deferred tax benefits recorded in the balance sheet account, so the total income tax expense has decreased. In recording the income statement, the company has deferred tax assets adding to the deferred tax expense. Deferred tax expense in profit or loss account.

The provision of credit / loans by credit-giving institutions, both banks and other financial institutions, is intended as an effort to make a profit, so the lending institution views credit / loans as a reliable source of income or profit. In connection with the issue of credit / loan provision, credit institutions such as PT. BPR Arto Moro Semarang as the party that lends money (creditors) needs to get a guarantee as a condition for the loan that the debtor will receive on condition that he gives interest when repaying the loan. In practice, the obstacles that PT. BPR Arto Moro Semarang, especially for debtors with guarantees by using the Deed of Providing Mortgage Rights (APHT) which is registered with the National Land Agency (BPN), if the credit is jammed and failed to promise, the bank will take the final step in accordance with applicable law, namely implementing execution of mortgage rights through the Office of State Wealth and Auction Services (KPKNL) or through the District Court (PN). The type of research used in this research is normative juridical. Juridical research, is used, among other things, to analyze various legal theories and laws and regulations related to the juridical review of the accounts payable agreement as a principal agreement with guarantees of insurance rights at PT. BPR Arto Moro Semarang. Juridical means that this research emphasizes the science of law. Meanwhile, normative is this research that examines the rules that apply in society. Thus normative juridical is an approach to the study of legal problems from the aspect of applicable legal regulations. The results of this study are: the settlement of bad credit tied to mortgage rights at PT. BPR Arto Moro Semarang after performing credit rescue through 3R (rechedulling, restructuring and reconditioning). Before the execution of mortgage rights is carried out, non-litigation measures by way of selling collateral based on mutual agreement based on paragraph (2) article 20 of the Mortgage Rights Law. During 2018 to 2020 Mortgage Execution can contribute to the settlement of non-performing loans as much as 45% or Rp. 15,731,212,000, - from an amount of Rp. 34,964,970,686, -. Meanwhile, the occurrence of bad credit is due to internal factors: a. Loans not fully channeled for business, b. Business management skills are still lacking, c. Very tight business competition. External factors are due to unstable economic conditions, which consequently have an impact on the ability of customers to pay off their debts.   Keywords : Bad credit, collateral, execution, and mortgage.