The purpose of this study is to analyze and provide empirical evidence about the influence of budgeting participation and budget goal characteristics on managerial performance with a non-physical work environment as moderation. Population variables in this study are all leaders and financial officers in private vocational schools in the city of Semarang listed in the structure of the division of school work in 2016 which amounted to 14 vocational high schools and each was taken by 3 people so that there were 42 respondents, while the sampling technique used the census method. Data analysis method used is Regression Moderation Analysis (MRA) Hypothesis 1 test results note that the value of t arithmetic = 3.012> t table = 1.694 with a number of significance = 0.003 <? = 0.05 (significant), so the hypothesis (H1) that participation budgeting has a positive effect. on proven managerial job performance. Regression coefficient ?1 = 0.567 (positive sign), it can be interpreted that the higher the participation in budgeting, the higher the managerial performance. Hypothesis 2 testing is known that the value of t = 2.723> t table = 1.694 with a significance value = 0.010 <? = 0.05 (significant), so the hypothesis (H2) that the characteristics of the budgetary objectives have a positive effect on managerial performance of the work proved. Stepwise coefficient = 0.279 (benchmark), can be interpreted more clearly the characteristics of the managerial level budget objectives. Testing hypothesis 3 is known that the value of t 2.484> t table = 1.694 with a significance value = 0.026 <? = 0.05 (significant), so the hypothesis (H3) that the work environment is not moderate, moderate moderate positive positive effect on budget participation on managerial work performance proven. Testing hypothesis 4 is known that the value of t arithmetic 2.333> t table = 1.694 with the number of significance = 0.032 <? = 0.05 (significance nt). Thus the hypothesis (H4) that the non-physical work environment positively influences the characteristics of budgetary goals on proven managerial work performance. Interaction test results show ?4 = 0.163 (positive sign), it can be interpreted that the existence of a non-physical work environment that is conducive will strengthen the influence of the characteristics of the budget objectives on managerial work performance. Keywords: Budget participation, characteristics of budget objectives, non-physical work environment, managerial work performance

Clinic is a health service institution that is used to provide medical services needed by the community. The clinic aims to help improve the quality of health in the community and the clinic can be managed by the government or the private sector. In order to create good and fast service to the community, it can be supported by computerized accounting records. The purpose of this study is to determine the appropriate cash management accounting information system at DYNA Clinic in Banjarmasin, as well as to produce a Web-Based Cash Management Application Program This study found that all cash records at the DYNA clinic were still manual. The author suggests using a web-based cash management application program to help DYNA Clinic record patient data, record cash management transactions and make it easier to find information on cash receipts and disbursements.

financial information in schools. Payment information which is the basis for schools to determine future policies. The object of research in this thesis is the Demak Development High School which is one of the agencies engaged in the field of science and education.
The research objective is to design an effective and efficient school payment administration recording information system and design a school payment administration recording information system that has a system security that can maintain the accuracy 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 administrative payment transactions so that there are no mistakes in recording, users can easily present payment reports more quickly so that they can minimize recording time and recording errors, and make it easier for users to print payment reports with affectic and efficient results so as to support and accelerate decision making

Data collection on employee attendance at a company is a must, with the aim of monitoring discipline, calculating employee salaries, and other needs. Data collection on employee attendance at companies that are used today is very diverse, following the development of technology. The United Tronik Semarang office, which employs relatively many employees, currently uses a manual card attendance data collection system that attracts researchers to make the United Tronik Office the object of research.
 Fingerprint is one of the hardware used to support employee attendance data collection which is relatively simple and easy to reach, the accuracy and ease of operation make the fingerprint attendance system more and more in demand. One of the human error problems in the attendance data collection system is attendance recording errors, especially for employees with shift work hours. Arrangement of work shifts in programs built with Visual Basic 2010 can minimize attendance recording errors, because it can set the recording time for employees. To support the ease of data access and shift settings, the researcher uses a Client Server database system with SQL Server 2005 Software.

The climatic chamber is a calibration medium for the thermohygrometer. This simple climatic chamber was built using the Arduino uno, DHT22 sensor, heater, and peltier. The climatic chamber was designed and manufactured well and cheaply. Climatic chamber testing of the design results is carried out to determine the success rate of the tool. Tests are carried out using the Madgetech data logger tool through monitoring or monitoring of temperature within a certain period of time. The results of temperature monitoring at two observed values, namely temperatures of 250C to 300C and temperatures of 300C to 350C, showed good results with the corresponding rhythm of temperature increase and temperature decrease. It's just that the decrease in temperature still takes longer than the increase in temperature. This shows that the heater can be said to be working optimally and the peltier is not fully working. So it is necessary to do further studies related to the peltier for the climatic chamber both in terms of number and characteristics.

Konveksi Muzammil adalah sebuah perusahaan yang bergerak di bidang produsen celana jeans, yang berlokasi di desa Cepoko Mulyo Kendal Jawa Tengah yang didirikan sejak tahun 1998. Perhitungan biaya produksi dan harga jual Konveksi Muzammil Cepoko Mulyo masih menggunakan perhitungan secara konvensional. Padahal era sekarang diperlukan manajemen strategi yang lebih baik demi bersaing secara kompetitif di dunia industri. Oleh karena itu diperlukan sebuah sistem informasi yang sesuai guna mendukung aktifitas bisnis Konveksi Muzammil dalam melakukan pengelompokan biaya, data dan pembuatan sistem laporan. Salah satu cara yang bisa dilakukan adalah memanfaatkan sistem informasi berbasis teknologi informasi untuk memudahkan proses penghitungan biaya produksi dan meningkatkan ketepatan dalam memanajemen keuangan secara keseluruhan. Penelitian ini merancang sebuah Sistem Informasi Akuntansi Perhitungan Harga Pokok Produksi Menggunakan Metode Variable Costing, dengan menggunakan Visual Basic 6.0 sebagai bahasa program dan MySQL sebagai database. Hasil dari aplikasi ini yaitu pencatatan seluruh data yang berkaitan dengan proses perhitungan Harga pokok Produksi secara terkomputerisasi. Hasil dari aplikasi ini dapat mempermudah proses penghitungan harga pokok produksi, mempermudah dalam pengelompokan data produksi dan  dengan adanya metode variable costing pada sistem ini menjadikan penghitungan harga pokok produksi menjadi lebih sesuai dengan biaya yang dikeluarkan.

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.

The increasing use of the Internet by a society marked by soaring costumer and businessmen, to encourage the emergence of an internet service demand in excess of what can be obtained in the real world. This includes the opportunity to sell goods online commodity. Business people in general are still conducting business transactions manually through direct face to face or over the phone. But sometimes this method is not very effective, because not everyone knows the phone number of the company. Should be developed based E-commerce system that focuses on individual-based business transactions using the Internet (technology-based digital networks) with application of E-commerce transactions can be done more quickly and more intensively.
Therefore the grace of catering company wants to advertise his wares by using websites that have a sales system based on e-commerce with the aim of selling efficiency of the way the previous sales system.
The method used in the design and development of e-commerce in the catering grace Semarang is a Research and Development (R & D) in this study only up to the stage six (6) to produce the end product is a prototype, so it was not until the stage of implementation of the product. The sixth step is Research and information collecting, Planning, Develop prelminaryformof product, Preliminary field testing, revision and Main Main product field testing.
The results of the research prototype applications products that have been tested in the field and meet the objectives stated in the design and application development e-commerce in the catering grace Semarang

Tujuan penelitian ini adalah menguji hubungan antara risiko likuiditas, risiko kredit dan kinerja keuangan, melalui penerapan konsep nilai catur purusa artha sebagai dasar pengelolaan risiko, pada BUMDes Dwi Tunggal Kabupaten Buleleng. Penelitian ini menggunakan metode regresi linier berganda. Hasil penelitian menemukan bahwa risiko likuiditas berpengaruh signifikan terhadap kinerja keuangan. Sedangkan risiko kredit tidak berpengaruh signifikan terhadap kinerja keuangan. Implementasi nilai catur purusa artha dengan dharma sebagai dasar pengelolaan risiko, mendorong pengelola BUMDes, mempunyai komitmen yang sama dalam membangun kesadaran pengendalian risiko. Strategi inilah yang akhirnya menekan risiko kredit, yang menyebabkan turunnya NPL dan risiko likuiditas tetap terjaga.

Kelurahan is one of the government agencies which is the spearhead in administrative services to the wider community, the Kaliwungu subdistrict is an administrative part of the Kaliwungu sub-district, Semarang Regency which is located at Jl. Raya Ampel –Simo KM 8, in the service and processing of population administration data in the Kaliwungu village, they still use the conventional method, namely the data is still stored separately in books, this of course has weaknesses such as when looking for data records, difficulties in making reports population that cannot be obtained immediately and the process of data collection and storage of population archive data that is still stored and recorded manually.
This research was conducted using the Research & Development Method through the system design stages which were validated by experts and product prototypes that were field tested by involving users. Making a prototype of an electronic filing system (e-filing) system application using the ALFRED method approach to analyze the system, the software used using Microsoft Visual Basic 6.0 as a design medium and as a programming language, and a SQL Server database as a storage medium. The final result of this research is a product prototype of a filing system using an electronic filing system (e-filing) which has been declared to be functioning properly so that it can produce useful information for the archiving process up to the stage of making reports, which can be done quickly and accurately in accordance with established procedures. already exist, making it easier to re-access archives and provide public services with accurate and integrated information