The Muji Jaya Workshop in determining the cost of body repair, it still uses a manual estimate model with paper media which will result in losses if the calculation of the cost of body repair that is informed to the customer is not enough so that the body repair costs received are not sufficient for the needs of raw material costs and labor costs in body work. The repair and preparation of financial statements will be disrupted and delayed for a long time if the note paper used is lost or damaged. This results in the owner not being able to make decisions quickly, precisely and accurately.
From these various problems, Workshop Muji Jaya implements the use of the activity based costing method in the accounting information system for determining body repair costs in order to make it easier to determine the cost of body repairs to be more accurate and in presenting financial statements to be easier and more efficient because this method is guided by the assignment of costs to products. or services based on all required activities.
 
Keywords: estimation, cost, activity based costing

Information technology is not only expected to be a supporting device and facilitate the company's operational activities, but has become part of the strategy in maintaining employee performance. PT. Usaha Mandiri Exporttama is a company engaged in assembling and manufacturing gas stoves for export destinations with a total of ± 150 employees. Having problems in terms of: (1) Efficiency, (2) Data Accuracy, (3) Timeliness, (4) Data Search, (5) Data Calculation. Seeing the weaknesses in the company, researchers designed a web-based attendance and payroll information system using the PHP programming language and MySQL database. The Rfid Reader and Card/Tag
 
 
 
 
tools were selected to facilitate employee attendance in large numbers. The Information System will immediately record as soon as the card is attached to the Rfid Reader. In this study, researchers used the research method of the Borg and Gall (1987) model from 10 steps to 6 steps. The test results related to the design show the final value of the calculation is 3.0, then the system is declared valid. The validation test by system experts related to usage shows the final value of the calculation is 2.9, concluding that the system is very feasible to use. User Validation at PT. Usaha Mandiri Exporttama Semarang obtained the final value of the calculation is 3.5 stating that the system is feasible to use and very good. The performance test by 4 respondents of the old system and the new system with an average of 43.7% of the old work system, and 87.5% of the new work system showed that the new system was effective and efficient.

In the era of the Covid-19 pandemic, the marketplace platform by the nation's children dominates the online shopping market in Indonesia. Tokopedia, Shopee, Bukalapak, Lazada, and Bibli are among the top five frequented online shopping sites in Indonesia. Data from Bank Indonesia recorded electronic trade transactions almost doubled in the midst of the Covid-19 pandemic, the use of electronic money is also predicted to rise by 32.3 percent to Rp 266 trillion. In addition, digital banking transactions are expected to grow by 19.1 percent. Based on these data, it can be concluded that online shopping behavior has become a new trend, lifestyle, and culture in the Covid-19 pandemic. The data from Bank Indonesia shows the phenomenon that online shopping and conducting digital banking transactions, on the one hand, is a solution to prevent the spread of Covid-19 while on the other hand, without us knowing, consumers will become "dark eyes" so that it becomes consumptive, excessive shopping, and buying goods / services beyond the limits of needs.

Inventory is a current asset that has a major role in the accounting cycle. Assyfa Farma Pharmacy is the business of an individual-owned dispensary that is developing in Mranggen District, Demak Regency. The problem faced by Assyfa Farma Pharmacy is that there is no minimum stock of goods because there is no warning that the stock will run out. The number of products that are almost entering the expiration date are on shelves and insecure data storage so that they have a very large risk of data being lost because it is stolen by irresponsible parties. This system will alert the user to the remaining stock of existing goods and the expiration date of the goods. The security of inventory processing data will be guaranteed with a password for users so that anyone cannot access the database. This inventory information system will be built with Microsoft Visual Basic 6.0 programming language, Microsoft SQL Server 2000 as database and multi user network using FEFO method as goods storage method.
 

Sarana Wijaya is a limited liability company for the procurement of construction goods and services founded by Mr. Tri Pudjiarso and Mrs. Anik Purwamti. On December 21, 2009 in Semarang CV. Sarana Wijaya is located at Jl. West Cinde 9 No. 15 Semarang.The purpose and objective of this company is to run a business that is engaged in establishing and operating companies in the construction of buildings, housing, bridges, roads, railways, dams, reclamation, dredging, docks, drainage, and landscaping. (landscaping) and interior design.The research methodology used by the author is desriptive research type and the research specifications used by the author are descriptive qualitative research. The data source used by the author is the premier data source

Nutrition and nutrition of pregnant women is an important thing that must be met during pregnancy. The risk to the health of the fetus being conceived and the mother who is pregnant will be reduced if pregnant women get balanced nutrition and nutrition. Pregnant women who are malnourished can lead to premature birth, fetal death, abnormalities of the baby's central nervous system, as well as abnormal development, congenital defects, anemia in infants, low birth weight, and newborns with low health status.The problem that often arises today is the lack of knowledge of pregnant women about the importance of fulfilling nutrition / nutrition for pregnant women. Due to the lack of information and education of pregnant women. This study, designed a system for fulfilling the nutritional value of food for pregnant women using the Android-based COOPER method. Aims to make it easier for pregnant women to find information about nutritional intake through the selection of food menus.The author uses the Cooper method, because this method is very suitable for calculating the number of calories needed by pregnant women. The Cooper method calculates the number of calories by processing the ideal weight of pregnant women, the activities of pregnant women, and the number of hours of sleep pregnant women according to Poedysmoro (2005).To solve the problems above, it is necessary to design an Android-based information system application for the fulfillment of the nutritional value of pregnant women's food which is expected to help the role of the community, making it easier for pregnant women to find information about nutritional intake through the selection of food menus. This information can later be accessed by pregnant women to find out the fulfillment of nutrition through the food menu that must be consumed. Through the Android display that offers solutions so that it can be done anytime and anywhere.

This study was conducted to determine the effect of non-performing loans and the effect of bank interest rates on the performance of a bank with net income in the range of 2013 to 2019. This study uses SPSS and interviews as primary instruments in obtaining and analyzing data, the results of this study is that NPL has no significant effect on Bank Mega's net profit, and Bank Indonesia's interest rate also does not have a significant effect on Bank Mega's net profit, then it is also found that NPL and Bank Indonesia's Interest Rate simultaneously contribute 9.3% to profit Bank Mega's net and the remaining 90.7% is influenced by other unknown factors. 
 
Keywords: Non Performing Loan, Bank Indonesia interest rate, net profit

This study was conducted to determine the factors that influence the farmer's exchange rate (the ratio of the price index received by farmers to the price index paid by farmers) in the food crops sub-sector in Riau Province. The data collected in this study is data published by the Central Statistics Agency of Riau Province. The data obtained were then analyzed using SPSS 22. The test results show that the level of expenditure has a negative and significant effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (-2.475) < ttable (2.44691) with a significant value of 0.048 < 0.05. Harvested area has a significant positive effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (4.441) < ttable (2.44691) with a significant value of 0.004 <0.05. Meanwhile, the food import variable has no significant effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (2.273) < ttable (2.44691) with a significant value of 0.063 > 0.05, with a value of Fcount (12.476) > Ftable , (4,35).
 
Keywords: Farmer's Exchange Rate, Food Crops Subsector.

Perum Perumnas is a State-Owned Enterprise (BUMN) in the form of a Public Company (Perum). Perum Perumnas has 7 regional business areas and 1 rusunawa regional area. Perum Perumnas Regional V which is located at Jl. Wilis No. 23 Semarang is engaged in providing housing and settlements for the middle class community. In its business activities, Perumnas sells houses to the public with cash payment methods or through Home Ownership Credit (KPR). The Perumnas Branch can serve every consumer who comes to Perumnas Branch to seek information about the amount of monthly installment payments if the consumer applies the mortgage system with the down payment that the consumer has and the shortfall that must be paid. In carrying out this activity, the Perumnas Branch still uses the Microsoft Excel application.The problem that often arises at this time is the calculation of KPR between Perumnas Semarang Branch I and Perumnas Semarang Branch II which is quite different, making it less effective for companies. Based on this description, the author tries to provide a solution that is able to overcome these problems by designing a website-based mortgage calculation simulation system at Perum Perumnas Regional V with the aim of making it easier for consumers and marketing or sales parties to find information about mortgage calculations.Making this simulation system, the author uses the HTML, CSS, PHP, JavaScript and MySQL programming languages ??as the database. In its manufacture, this application is adapted to the needs of Perumnas in general.The conclusion that can be drawn is the dissimilarity or difference in filling out the mortgage calculation where the Semarang Branch I and Semarang Branch II when the marketing staff does the mortgage calculation even though they use the same bank Suggestions that can be put forward is to create a mortgage calculation simulation system that can make it easier for consumers to get information about mortgage calculations quickly, efficiently and accurately and can be accessed anywhere and anytime.

This study aims to analyze the effect of Return on Assets, Return On Equity anda Deb to Equity Ratio on the value of LQ45 companies listed on the Indonesia Stock Exchange 2014-2018. When the research was conducted in November-December 2020. The data used in this study are secondary data in the form of datafrom the companies 2014-2018 financial statemens obtained from Indonesia stock exchange. The research population is LQ45 companies listed on the Indo-nesia stock exchange (IDX) from 2014-2018. The sample of this research is 13 companies, the sampling technique uses purposive sampling method and that meets the sample selection criteria. The data analysis technique uses Multiple Regresision Test. Retur on asset has a positive and significant effect on firm value. Return On Equity Has no Significant and Positive Effect on Firm Value. Debt to Equity Ratio has a significant and positive effect on firm value