The main thing of the operational activities of a business company is to make a profit. In fact, maximizing profit is the main goal of all business decisions and activities. The company will go bankrupt if it does not make a profit. This study discusses the Factors Affecting Income Smoothing in Manufacturing Companies Listed on the Stock Exchange 2016-2020. Therefore, the purpose of this study is to test and analyze the effect of firm size, financial leverage, profitability, cash holding, and auditor reputation on income smoothing in manufacturing companies listed on the IDX. The method used in this research is a quantitative method with a descriptive approach. The results of this study can be said that company size, profitability, and cash storage have no significant effect on earnings performance. Meanwhile, financial leverage and auditor reputation have a negative and significant effect on earnings management in manufacturing companies.

This study aims to describe and analyze the effect of student discipline on learning achievement in fourth grade students of SD N Batursari 01 Mranggen in the 2021/2022 Academic Year. This type of research is descriptive statistics. The population in this study were all fourth grade elementary school students, totaling 200 students. The research sample was selected by cluster sampling technique. The research data was collected using a questionnaire method given to 117 students from SD N Batursari 03 Mranggen, SD N Batursari 02 Mranggen, and SD N 01 Mranggen. The data obtained were tested using a simple regression test with the help of the SPSS for Windows version 16.0 . program
The results of this study indicate that student discipline is classified as very high with an average of 79.38. The test results show that the student discipline variable has a significant effect on the student achievement variable, with the results of the calculation tcount = 2,513 meaning tcount > ttable (ttable = 1.9808). Thus, one of the reasons for the high and low learning achievement of students is the discipline of students by 52%, but it is also caused by other factors of 48%, both internal and external factors.

Capital Structure discusses how the company provides capital asstes, either with long-term debt or capital from investors. This research aims to examine and analyze company size, asset structure, and profitability on capital structure in automotive retail and automotive equipment companies listed on the BEI 2011-2020. The data used the company’s financial statements that are sampled. The sampling method used purposive sampling technique and obtained 90 samples. The results of analysis showed company size had a significant positive on capital structure, asset structure had an insignificant negative on capital structure, and profitability was proxied using Debt to Equity Ratio (DER) has no  effect on the capital structure.

KISS Semarang adalah sebuah UMKM yang berlokasi di Mangunharjo, berdiri sejak tahun 2010. UMKM “KISS” Semarang telah melakukan media promosi dengan menyebarkan brosur. Namun dalam media promosinya belum optimal. Penulis tertarik untuk membuat media promosi dengan membuat web design berupa katalog agar dapat menarik daya beli produk dan lebih mengefisienkan media promosinya.Desain web design mengacu pada penelitian yang menggunakan metode analisis AIDA+S: Attention, Interest, Desire, Action dan Satisfaction. Dalam penelitian ini penulis menetapkan KISS Semarang sebagai subjek penelitian, data yang diperoleh untuk keperluan penelitian menggunakan teknik seperti wawancara, observasi, angket dan studi kepustakaan. Metode penelitian dan pengembangan (Research and Development) adalah metode penelitian yang digunakan untuk menghasilkan produk tertentu, dan menguji keefektifan produk tersebut. Penelitian dan pengembangan dalam industri merupakan ujung tombak suatu industri dalam menghasilkan produk-produk baru yang dibutuhkan pasar. Hampir 4% biaya yang digunakan untuk penelitian dan pengembangan, bahkan untuk industri farmasi dan komputer lebih dari 4%. Hasil penelitian menunjukkan bahwa pada uji coba lapangan, desain web termasuk dalam kategori baik dan mampu mempromosikan produk. Setelah dilakukan uji validasi dan revisi web dari media sebelumnya maka web design tersebut layak untuk digunakan dan dipublikasikan.

Nirwana Collection is a shell craftsman in Kendal Regency. Nirwana Collection does not yet have a system for calculating the cost of production. In accounting records done manually, the data is not well organized and has not produced information as expected.
Nirwana Collection produces goods based on orders, the calculation of the cost of production is still not correct, because it does not calculate other costs incurred and only focuses on raw materials. This of course results in an inaccurate selling price and results in a profit that is not as expected.
The Accounting Information System for the Cost of Production at the Nirwana Collection with the Job Order Costing method can process recordings and transactions at the Nirwana Collection more effectively, as well as making it easier to produce production cost reports quickly and accurately.

Penelitian ini merupakan penelitian deskriptif, yakni melihat tingkat pemahaman masyarakat Indonesia terhadap NFT dan kepopuleran karya NFT (Non-Fungible Token) melalui analisis data kualitatif dan kuantitatif.  Semenjak boomingnya karya NFT milik Ghozali Everyday di Indonesia pada tahun  2021, menjadi daya tarik masyarakat Indonesia tentang “Apa itu NFT” dan “Seperti apa karya NFT”. Hal inilah yang menjadikan penulis tertarik untuk mengetahui persepsi estetik karya popular NFT. Tujuan penelitian ini adalah : (1) untuk mengetahui karakteristik produk NFT popular di kalangan penggunanya, (2) untuk mengetahui persepsi estetik masyarakat Indonesia dalam melihat popularitas produk NFT. Hasil penelitian menunjukan bahwa; Pertama,  hasil analisis estetika karya - karya populer NFT Opensea marketplace, memiliki karakteristik yang mempertimbangkan beberapa hal, yaitu; (a) pemilihan karakter, (b) pengambilan objek gambar, (c) pemilihan gaya, dan  (d) nilai guna. Kedua, hasil analisis persepsi masyarakat terhadap Karya – Karya Populer NFT Opensea Marketplace dipengaruhi,oleh, (a) rasa “unik”, (b) media pengantarnya, (c) rasa “estetik”, (d) lingkungan (situasi dan kondisi disekitarnya). Diharapkan melalui penelitian ini, dapat membantu dalam melihat kondisi masyarakat Indonesia tentang fenomena yang muncul dalam masyarakat, khususnya mengenai NFT (non-fungble token) sehingga dapat dijadikan referensi pada civitas akademika ataupun pengguna atau pemerhati seni yang memiliki minat pada produk NFT.

In a business , the ability to process data is very necessary, information obtained from a business can provide benefits in  an effective and efficient business strategy, but with the development of online business strategy information, some users,  in business furniture products are confused choosing product according to the wishes of the buyer Therefore, research is made with the aim of making it easier for users, especially in the field of furniture product business to determine the desired product by implementing a recommendation system on the furniture store website which is taken from the amount of data, this data can be in the form of databases. this is also beneficial for shop owners because with this recommendation system it can help as a means of promoting products that are not selling well. the recommendation system uses the a priori algorithm method with data mining techniques, namely association rules.

The use of sophisticated technology is very much needed by the company as a support for the success and success of a plan that the company wants. The financial report is an information medium that records, summarizes a company's activities and is used to report the company's state and position to interested parties, especially creditors, investors and the company's management itself. Financial ratio analysis helps determine whether the company's financial performance is good or not. Financial ratio analysis can be classified into various types, some of which are liquidity, solvency, activity, and profitability ratios. The financial management system at the food market eat and eat Paragon Mall still uses a simple and less effective system (Microsoft Excel) because it still uses excel formulas and logic if using the formula incorrectly will result in errors in recording financial statements. The method used really takes a long time so that it is often not timely and the way to analyze it is only with profit and loss and the profits are written in the table. The financial ratio method is the main tool for conducting financial analysis and has several uses. Financial ratios show a systematic relationship in the form of comparisons between estimates (posts) of financial statements. With the existence of a financial reporting system to analyze the health of the company, it can help determine the profit for each period, so that the structure of the company's financial health can provide clearer information.
 
Keywords: Financial Statements, Financial Ratios, Performance
 

In this final project the author discusses the problem entitled "Design of Smoke Detector and Room Temperature of SAP ERP Server at PT Apac Inti Corpora". This design aims to support the improvement of the security system in the server room with smoke and temperature detectors and microcontroller-based automatic countermeasures. Against the background of problems with sensors and countermeasures systems in the server room and lack of insight into sensor installation. This tool uses a gas sensor MQ-2 as a smoke detector, a DHT-11 sensor as a temperature detector, Arduino as a microcontroller that controls I/O, buzzer and LED as an alarm, a fan as a temperature controller, and an LCD to display conditions in the room. The output of the MQ-2 and DHT-11 sensors will be processed in a programmed microcontroller so that it can display conditions on the LCD. This tool will turn on the alarm and fan if smoke and high temperature are detected at the specified conditions.

SMA YATPI Godong merupakan perwujudan dalam membentuk, mencerdaskan generasi muda Bangsa Indonesia. Semakin bertambahnya jumlah siswa setiap tahun, menuntut ketelitian dan ketelitian dalam memberikan informasi yang akurat dan tepat kepada siswa tanpa mengulang data yang sama atau informasi, serta tentang transparansi data keduanya nilai, kehadiran dan biaya kuliah harus dapat diakses kapan saja baik oleh siswa maupun orang tua wali. SMA YTPI Godong sangat membutuhkan a sistem yang dapat mendukung proses penyajian informasi akademik, saat ini sistem akademik diimplementasikan dengan menggunakan metode konvensional, data hanya disimpan di komputer dan tidak dapat diakses oleh seluruh civitas akademika dan orang tua. Untuk menghadapi ini masalah, sistem Informasi Akademik Berbasis Web dibutuhkan di SMA YTPI Godong sebagai amemberikan solusi yang akurat, cepat dan tepat informasi. Sistem informasi akademik ditawarkan dapat mengelola informasi akademik, baik data kehadiran siswa, absensi mengajar dan absen mengajar guru, mengelola data nilai, jadwal pelajaran, jadwal mengajar guru, dan bisa mempublikasikan informasi yang berkaitan dengan akademik. Itu pengembangan informasi akademik berbasis web ini sistem menggunakan pengembangan aplikasi cepat (RAD) metode, model pengembangan ini digunakan karena ini model dianggap model dengan mengutamakan waktu, jadi prosesnya relatif singkat sehingga dengan pengembangan sistem informasi ini dapat dilakukan bermanfaat dalam memberikan kemudahan baik bagi siswa maupun guru.