Cost of goods manufactured (COGM) is an important component of making a product, because knowing the COGM of a product can be used as a reference to determine the profit margin of a product. Without knowing the COGM of a product, we will be confused in determining the selling price. The COGM calculation is very influential for the sale of a product whether the product is experiencing a profit or loss.
This study aims to determine the COGM calculations that have been carried out by MSMEs are in accordance with COGM accounting calculations or are still only limited to manual calculations. In addition, the main objective of this study is to design an accounting system for determining COGM in the Tempe Chips Industry in determining the cost of production and to apply a variable costing method to determine the cost of goods manufactured in SMEs so that the correct cost of production can be presented.
The results of this study indicate that based on Cost of goods manufactured calculations carried out by MSME actors it is still very low so it is necessary to revamp the HPP calculations in accordance with accounting standards. Based on the evaluation of the old system, the author wishes to offer a new system, namely the Information System for Determining the Cost of Production of Tempe Chips SMEs which is expected to be an alternative in solving problems that are being faced by business owners. This new system makes it easy for users related to the process of recording data into the database, so that related parties can easily operate.
 

Unlimited availability of content provided by users on social media and websites facilitates aggregation around a broad range of people's interests, worldviews, and common narratives. However, over time, the internet, which is a source of information, has become a source of hoaxes. Since the public is commonly flooded with information, they occasionally find it difficult to distinguish misinformation disseminated on net platforms from true information. They may also rely massively on information providers or platform social media to collect information, but these providers usually do not verify their sources.
The purpose of this research is to propose the use of machine learning techniques to establish hybrid models for detecting hoaxes. The research methodology used here is a feature extraction experiment, in which a series of features will be analyzed and grouped in an experiment to detect hoax news and hoax, especially in the political sphere by considering five modalities.
The outcome of this research indicates that the relation between publisher Prejudice and the attitude of hyper-biased news sources makes them more possible than other sources to spread illusive articles, besides that the correlation between political Prejudice and news credibility is also very strong. This shows that the experiment using a hybrid model to detect hoaxes works. well. To achieve even better results in future research, it is highly recommended to analyze user-based features in terms of attitudes, topics, or credibility.

At SMK Bhinneka Patebon in the process of recording cash income and disbursements data and reports are still done manually using notes and books, there is often a buildup of transactions that have not been recorded. This resulted in the problem of making reports less fast and accurate for making reports because it took a longer time.
The Cash Revenue and Expenditure Accounting Information System at the Bhinneka Patebon Vocational School uses the Cash Basis Method to facilitate the Bhinneka Patebon Vocational School in the process of managing cash income and disbursement data in making reports that are faster, more precise and accurate.
By using the Cash Income and Expenditure Accounting Information System at the Bhinneka Patebon Vocational School using the Cash Basis Method, it also has the following benefits: (1) It can be seen what cash income and expenditure transactions are needed quickly and accurately. (2) Produce precise and accurate financial reports. (3) The system is used by the school principal as a means of accountability to the Foundation for later use as a consideration for decision making by the Foundation

Pembuatan laporan laba bersih menggunakan sistem pencatatan data yang sudah terkomputerisasi tetapi masih menggunakan software Ms. Excel, yang mengakibatkan lambatnya proses pembuatan laporan laba bersih karena harus membuat data baru setiap bulannya. Kemudian format penyusunan laporan laba bersih belum memenuhi standar akuntansi sehingga beresiko terjadi kesalahan perhitungan. Selain itu sistem yang ada belum memiliki pembatasan hak akses yang jelas sehingga keamanan data rendah, serta belum adanya database sebagai media penyimpanan yang terorganisir. Di dalam penelitian ini metode yang digunakan adalah metode Single Step, dibuat menggunakan bahasa pemrograman PHP (Hypertext Preprocessor) dan database MySQL. 
 

Abstract Higher Education is an education that includes Diploma, Bachelor, Master, and other programs organized by Universities based on Indonesian culture. Administrative staff play an important role in supporting academic activities in Higher Education of course in the academic administration should have a good information system, but demkian permasalhan in academic service is still common, especially when the delivery of information that sometimes different between staff one with another. This paper intends to improve the academic service by applying Knowledge Management to the administrative staff at the university so that all parties can perform their obligations in accordance with their respective obligations and get their rights as appropriate.

Pendidikan merupakan bagian terpenting dari proses pembangunan nasional, selain itu pendidikan juga merupakan penentu ekonomi dari suatu Negara. Sebagai lembaga pendidikan,   Perguruan Tinggi berkewajiban memberikan pendidikan terbaik bagi para mahasiswa yang belajar di Perguruan Tinggi tersebut, dan sebaliknya mahasiswa yang memperoleh ilmu di Perguruan Tinggi diwajibkan membayar uang kuliah. Uang kuliah merupakan biaya yang   wajib dibayarkan oleh para mahasiswa.Sikap menunda-nunda pembayaran uang kuliah yang dilakukan oleh mahasiswa terhadap pihak Perguruan Tinggi yang memberikan pelayanan akademik jelas menghadirkan beberapa kerugian. Kejadian tersebut memunculkan berbagai permintaan dari pengelola Perguruan Tinggi akan pentingnya penanganan ganti rugi dan pengenaan sanksi untuk memberikan efek jera kepada mahasiswa. Permasalahan yang muncul adalah bagaimana mengekstrak pengetahuan pada pembayaran perkuliahan mahasiswa Perguruan Tinggi X, Tujuan yang ingin dicapai adalah membuat pemodelan dalam proses ekstraksi pengetahuan terhadap pembayaran perkuliahan dengan metode Soft System methodology. Setelah meneliti ketentuan pembayaran   perkuliahan dan denda dalam Perguruan Tinggi X hasil dari penelitian ini adalah pemodelan ekstraksi pengetahuan dalam pembayaran perkuliahan.