Accounting information systems play an important role in recording a company's transactions. Because it can assist companies in working on their financial reports, so that the resulting data is well organized and can speed up the data processing process. CV. RR Wasilah Teknik is a company engaged in welding and lathe services. The main problem that occurs in this company is that it is still recording transactions manually and using Microsoft excel. This results in the system not running effectively and efficiently. So, it is necessary to make a computerized application. The research method is applied to the research phase such as data collection, system analysis, system design, system implementation, and system testing. The results of the study are cash management applications that help companies record incoming and outgoing cash transactions. This application helps the system running in the company to be more effective and efficient.

This study examines the effect of tax planning, deferred tax expense, deferred tax assets and managerial ownership on earnings management. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sample selection used the purposive sampling method and 138 samples were obtained. The results of the research show that the variables of tax planning, deferred tax expense, deferred tax assets and managerial ownership have an effect on earnings management. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS. The test results show that tax planning, deferred tax expense, deferred tax assets and managerial ownership have a positive effect on earnings management

Informasi laba sering menjadi sasaran rekayasa manajemen untuk memaksimalkan kepuasannya karena ada pihak yang memperhatikan laba sehingga mendorong manajemen untuk melakukan tindakan dalam mengelola laba atau manajemen laba. Salah satu tindakan manajemen laba yang sering dilakukan oleh beberapa perusahaan untuk mempercantik laporan keuangannya adalah perataan laba. Penelitian ini bertujuan untuk menganalisis pengaruh return on assets, debt to equity ratio, bonus plan dan income tax terhadap perataan laba. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa return on assets berpengaruh positif dan signifikan terhadap perataan laba, debt to equity ratio dan bonus plan berpengaruh negatif dan signifikan terhadap perataan laba, sedangkan income tax tidak berpengaruh signifikan terhadap perataan laba.
 
Kata Kunci: perataan laba, return on assets, debt to equity ratio, bonus plan, income tax.

This study aims to determine the effect of motivation, organizational culture, and work environment on employee performance at Yogya Mall Brebes. Methods of collecting data by observing, interviewing and distributing questionnaires to respondents of employees of Yogya Mall Brebes through offline using a questionnaire. The population of Yogya Mall's fashion division employees is 40 employees. The data analysis method is using multiple regression analysis using spss 22. The results of the multiple regression test show that the partial t test of the motivation variable has a positive effect on employee performance with a tcount value of 2.680 > from 1.68830 with a significant level of 0.02 the level is smaller of 0.05, the Organizational Culture variable has a positive effect on employee performance with a tcount value of 1.943 > from 1.68830 with a significant level of 0.00 the level is smaller than 0.05, the Organizational Culture variable has a positive effect on employee performance with a tcount value of 1.690 > from 1.68830 with a significant level of 0.003 the level is smaller than 0.05, has a positive effect on employee performance at Yogya Mall Brebes. Then simultaneously (F) Fcount of 2.941 > Ftable 2.87 with a probability of 0.01 <0.05, then the hypothesis that all independent variables have a simultaneous effect can be accepted.

Science and technology will facilitate human work. However, on the other hand it will increase competition. In facing intense competition, it is necessary to have competent human resources. Students are expected to be academically prepared, in the form of knowledge and skill readiness to face increasingly fierce competition. One way to see student competence is to look at learning outcomes that can be represented by the exam scores taken. The midterm exam (UTS) is a form of exam which is an assessment component. By knowing the UTS scores, the lecturer knows the distribution of students in terms of academic competence. For this reason, it is necessary to group (clustering) using the k-means algorithm as a consideration for lecturers in forming student study groups based on UTS value clusters.

This study was conducted to determine the factors that influence the dependent variable, namely tax avoidance. The independent variables used in this study are profitability, executive compensation and capital intensity. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2017-2020. The population of this research are property and real estate companies. Based on the purposive sampling method, the researches obtained 136 samples from 34 companies for 4 years, namely 2017-2020. This study uses panel data analysis techniques and Eviews program tools. The results obtained show that the executive compensation variable is a factor that influences the dependent variable in this study. Executive compensation has a significant positive effect. Meanwhile, the factors that do not affect tax avoidance are profitability and capital intensity variables.

Computer network technology is developing rapidly, and wired networks are being replaced by WiFi technology.
The limitation of the WiFi coverage area is the main problem with this technology. Therefore, it is necessary to design for optimal placement of access points.
This study analyzes the need for access point placement at KSOP Tanjung Mas Port, Semarang, where the need for internet connection via WiFi is very high.
Simulation Annealing and Trilateration method is used in this study to determine the position of the access point. With the point blankspot method can be reduced.

Pusattinta.com Store is engaged in selling printer ink. The problem faced is difficult to determine the amount of stock to meet customer needs and not cause accumulation of goods for a long time. With the above problems, a forecasting application was made using the Java programming language with the WMA, SMA, and DES methods. The WMA method is assigned a different weight for each available past historical data, SMA is a value smoothing forecasting method by taking a group of observed values ??and looking for the average, DES processes smoothing twice. Where each data is given a weight symbol. The magnitude of is 0 to 1. From the 3 methods, it is known that the average MSE of each method is WMA : 102,898.57, SMA : 89,579,446 and DES : 87,156,989. The method with the smallest MSE average is the most appropriate method to use.

<span class="s20"><span class="bumpedFont20">Urbanisasi yang cepat berkontribusi pada peningkatan timbulan sampah. Timbulan sampah perkotaan merupakan permasalahan kritis dalam hal kesehatan masyarakat. </span></span><span class="s20"><span class="bumpedFont20">Sebagian besar pengelolaan sampah di Indonesia masih menggunakan metode open dumping maupun sanitary landfill. </span></span><span class="s20"><span class="bumpedFont20">Perkembangan wilayah perkotaan surakarta berdampak pada peningkatan volume sampah. Kabupaten Sukoharjo memiliki tempat pembuangan akhir Mojorejo </span></span><span class="s20"><span class="bumpedFont20">namun diperkirakan tidak akan mampu menampung volume sampah pada masa yang akan datang. Konsep tempat pembuangan akhir regional dapat menjadi solusi pengelolaan sampah terpadu perkotaan. Penelitian ini bertujuan untuk menentukan lokasi alternatif tempat pembuangan akhir regional di perkotaan surakarta. Metode penelitian yang digunakan adalah metode spatial multi criteria evaluation berbasis sistem informasi geografis untuk menentukan lokasi ideal pengembangan tempat pembuangan akhir regional. Metode spatial multi criteria evalution telah banyak digunakan untuk membantu menentukan lokasi ideal. Hasil penelitian ini menunjukkan 19,27% dari total luas wilayah Kabupaten Sukoharjo sangat sesuai untuk pengembangan lokasi tempat pembuangan akhir regional. Penelitian ini menunjukkan penggunaan spatial multi criteria evaluation dapat membantu para pemangku kepentingan untuk menentukan lokasi ideal tempat pembuangan akhir berdasarkan kriteria-kriteria tertentu.</span></span>

This research was conducted to find out whether there is an influence of work discipline on employee performance with work motivation as a moderation variable for employees of the Lamongan Population Control and Family Planning Service, this research uses quantitative methods. The population in this study was all employees of the Population Control and family planning service, which amounted to 67 employees, for sampeal in this study used a total sample where the entire population was used as a sample in the study. In this study, data management used the SPSS 26 application and MRA tests to determine the role of moderation in this study. P. The results of this study show that Work Discipline (X1) has a positive effect on Employee Performance (Y) in the Lamongan Population Control and Family Planning Service. This means that a well-managed work discipline will result in employee compliance with various organizational regulations aimed at improving performance. while Work Motivation (Z) moderates Work Discipline (X1) to Employee Performance (Y) at the Lamongan Population Control and Family Planning Service. This means that motivation is only a variable of moderation, because it weakens the influence of work discipline on employee performance