Sales are important transactions for companies or agencies because they are the main source of income used to carry out operational activities. In making sales, data processing procedures are needed which are arranged in a certain sequence, which in the accounting system is called a sales procedure. By using the Cash Basis method, companies do not need to make reserves for uncollected cash and can display actual cash position reports. A sales system that will make it easier to manage sales transactions and present sales reports quickly and validly. Web-based applications can be used to manage finances, business and services. Makes it easier to present sales reports both daily and monthly and can minimize errors when information is generated. Good management of information systems will increase efficiency and productivity in decision making by management

Micro, Small and Medium Enterprises (MSMEs) are productive business entities owned by individuals who have a role and contribution to the Indonesian economy. The presence of MSMEs greatly supports the national economy. Internally, the MSME sector needs to empower employees and build a better management system to maintain its business image. On the other hand, problems related to branding also often occur among MSMEs, these two problems faced by MSMEs can be solved by implementing an image management strategy. One of the motivations for implementing this strategy is how they want to influence and benefit others [13].
Baktik's research [5] proves the influence of impression management on employee productivity at Chocolicious Indonesia Stores. On the other hand, according to dramaturgical theory, the use of digital branding and marketing techniques in MSMEs is part of the front stage. This concept is supported by Prabhawati's findings [10] that brand image has a higher influence on purchasing decisions for MSME products assisted by Jogja Sukurmi
Key words: impression management, dramaturgi theory, MSMEs

The development of the world accompanied by rapid technological developments requires every individual or institution to continue to follow the development of information technology so that they can provide satisfactory service which is the main goal that must be achieved by every government and private institution, which includes the world of education, namely schools, especially the delivery of information. One of the delivery of information is by SMS. The old system of delivering information, among others, is by attaching grades to each class or for job vacancy information through job vacancies information boards so that the delivery of information is felt to be less fast and also if the school area is very large and the means of communication are inadequate. With this SMS-based information system, it can be a solution to solve existing problems in addition to cheap and fast SMS technology, as well as with a website system display that can be accessed by all parties who use it, an effective and efficient job will be achieved in supporting activities on the internet. schools to become educational and training institutions for producing professional and independent workers can be achieved.

The monitoring and evaluation system is a routine process of collecting data and measuring progress on program objectives / monitoring changes, focusing on processes and outputs. The interface-based monitoring and evaluation model is one of the services provided by the operating system as a means of interaction between the user and the operating system. The interface is an operating system component that is in direct contact with the user. The research method used is Research and Development (R&D) and the application is made using Microsoft Visual Basic 6.0 and a MySQL database based on Client Server. The purpose of this system is expected to be able to process data efficiently and accurately, the second goal is to assist the financial management unit (UPK) on the input of loan installments in order to facilitate data processing so that it does not make calculation errors and records incorrectly and can improve services to self-help groups. The community (KSM) is better as a borrower, the third goal is to facilitate monitoring of the evaluation of loan funds that can be monitored and evaluated at any time, both the rate of loan repayment and the level of loan congestion.
 

The development of information technology is currently growing rapidly, where almost all have used and developed information systems in such a way that they are able to advance and develop their business well. The existence of a good information system will produce information according to needs. Good information is information that can be presented in a timely manner, useful and reliable. One of the important information systems in an institution or agency is the Accounting Information System. Along with the increasingly rapid development, the use of computers plays an important role in various fields that support each other in aspects of life. This includes financial data and information processing systems that cannot be separated from everyday life. Because without a financial data and information processing system, activities within an organization, company or agency will not run smoothly as expected, both in terms of time and accuracy and speed of the resulting performance. This becomes an obstacle to the activities and implementation of existing activities in an organization, company or agency. Recording cash flows using books is considered less effective in terms of time and accuracy. Recording that must be done many times sometimes causes some errors so that there is often a difference between the real balance and the cash book.
 
Keywords: System, Information, Accounting, Cash Flow

Guerilla marketing atau pemasaran gerilya diperkenalkan oleh Jay Conrad Levinson. Prinsip pemasaran ini membidik target konsumen semaksimal mungkin dengan biaya seminimal mungkin, dengan melakukan promosi di media sosial yang menjangkau banyak viewer. Agar viewer lebih mudah tertarik, promosi harus dibuat sekreatif mungkin. Dalam perkembangannya, seiring dengan makin tingginya penggunaan internet, prinsip pemasaran ini telah menjalar ke ranah online dan disebut dengan istilah guerilla digital marketing. Tujuan dari konsep pemasaran gerilya ini adalah untuk menciptakan sebuah konsep yang interaktif, komunikatif, unik serta menarik orang untuk berpikir. Semua itu dilakukan untuk menghasilkan buzz, mendorong orang untuk lebih banyak terlibat dan orang-orang tersebut secara intens membicarakan tentang merek dan bisnis kita.
Penelitian dengan metode literature review ini akan menjelaskan bagaimana peran media sosial dapat mendukung teknik guerilla marketing pada zaman serba digital ini. Misalnya fitur instastory di Instagram secara tidak langsung mendukung guerilla marketing karena ketika pemilik akun mengunggah foto/video tentang makanan/tempat wisata ke instastory kemudian unggahan tersebut dilihat oleh orang banyak, maka akan timbul rasa penasaran untuk membeli makanan tersebut atau untuk mengunjungi tempat wisata tersebut. Orang akan tergerak untuk membicarakan makanan/tempat wisata tersebut sehingga akhirnya pihak restoran/penjual makanan/tempat wisata tersebut ramai dikunjungi orang. Dalam hal ini, pemilik restoran/penjual makanan/pengelola tempat wisata tidak perlu mengeluarkan banyak biaya untuk kegiatan promosinya.

Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and firm size and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness and company size affects tax aggressiveness.
 
Keywords: Liquidity, ROA, Leverage, Company Size, Tax Aggressiveness

Along with the development of technology, computerized systems are needed in the business world. The computer has a function as a data processing tool that will assist in completing work quickly and precisely. MA Nurul Ulum as an educational institution, especially in the implementation of payment administration activities, still uses a manual or conventional system, so there are still many shortcomings and obstacles that result in a job not being able to run properly. Therefore we need a new system, namely a computer-based payment administration system in order to be able to manage and process payment data quickly, because with computer technology both students and other parties who want to know information related to tuition payments can get it quickly.
The purpose of this study is to improve the quality of service to students or parents in making tuition payments. The advantage of the system that will be made is that it provides an administrative information system for paying school fees so that it can make it easier to perform data processing and data retrieval. With an administrative information system that has been integrated in a database, it will facilitate the process of financial calculations and the existence of a Client Server-based school administrative information system will connect between sections, namely the administrative section, school treasurer, principal and head of the foundation making it easier to access financial information. school any time

The social media audit/assurance program aims to provide the management with the results of an assessment of the effectiveness of control over social media policies and processes in a company. Assurance program, this relates to audits that focus on operational effectiveness and how to monitor it and the effectiveness of strategies within the organization. Not only for the financial sector, audit activities can also be carried out for social media accounts. The term for this is a social media audit. The social media audit/assurance program aims to provide the management with the results of an assessment of the effectiveness of control over social media policies and processes in a company. The growing use of social media for entities/corporations can be used to create company publicity when someone finds an interesting story about the company in the online world. The existence of social media provides a new channel for companies to interact differently with consumers. If it is able to be utilized and managed properly, it can provide many positive impacts for the company. Social media can also be used as a media campaign that has a function as a strategic policy maker, which has various programs or policies that must be disseminated to the public.
 
Keywords: social media audit, auditing, assurance program   

BI atau Business Intelligence adalah sebuah profesi yang bertugas mengolah dan menganalisis data yang berkaitan dengan bisnis sehingga dapat membantu perusahaan menghasilkan keputusan yang tepat. Hasil akhir dari proses tersebut meliputi kebutuhan industri, gambaran keuntungan, strategi pemasaran yang tepat dan pengambil ketetapan lainnya. Seorang analis dapat memanfaatkan business intelligence untuk memberikan kinerja dan tolak ukur pesaing untuk membuat perusahaan berjalan lebih lancar dan lebih efisien. Analis juga dapat lebih mudah melihat tren pasar untuk meningkatkan penjualan atau pendapatan perusahaan. Jika pada lembaga bisnis, business intelligence dimanfaatkan untuk meningkatkan kinerja melalui pemilihan strategi bisnis yang tepat, maka pada lembaga non-profit, business intelligence dapat digunakan untuk meningkatkan kinerja perusahaan melalui peningkatan efisiensi pelaksanaan kerja sehingga pada akhirnya akan tercipta perbaikan layanan pada masyarakat serta pengelolaan anggaran yang tepat.
Pada era digital ini, bisnis online memang memiliki banyak keunggulan dibandingkan dengan bisnis yang offline. Maka, apabila pelaku usaha online tidak berusaha menjadi diri yang kreatif dan inovatif, maka usahanya akan jauh tertinggal dengan pelaku bisnis yang baru. Sistem informasi penjualan untuk mengukur kinerja pendapatan, grafik harga saham, dan hampir semua aplikasi yang memiliki dashboard merupakan penerapan dari business intelligence. Hampir semua platform bisnis digital di Indonesia sudah menggunakan teknologi BI. Bisnis UMKM juga perlu didorong untuk menggunakan teknologi BI agar dapat melihat perkembangan segmentasi pasar dan meningkatkan penjualan. Sedangkan untuk bisnis startup di Indonesia, rata-rata sudah menggunakan BI dashboard dalam proses aplikasi bisnisnya.