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   

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

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.

Monitoring is the routine process of collecting data and measuring progress on program objectives. Monitor changes that focus on processes and outputs. Monitoring provides raw data to answer questions, while evaluation is putting the data into use and thus providing added value. Management of equipment at the Research and Development Center of the Department of Religion Semarang is a very important thing to do, because the equipment is one of the company's assets, so that inventory data on these assets must always be maintained in order to provide clear information and facilitate maintenance. The process to ensure that the accuracy and clarity of the information is maintained so that the data recapitulation and data reporting process can run well is monitoring the data. The analytical method used in the development of this system is based on a structured analysis method, where the tools used to model data flow are DFD (Data Flow Diagrams), diagrams for modeling relationships between data are E-R diagrams. This client-server based asset and inventory data monitoring system for the Research and Development Center of the Semarang Department of Religion consists of several access rights, namely the right of access as admin by the LAN & Desktop Support section, and the Manager.

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.
 

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.

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

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

Abstract The employee attendance is proof of the presence of an employee in the office or where he works. It is one of the factors assessing the discipline of an employee, whether the employee often arrives late, permits, or does not enter work. On CV. Sumber Lumas Semarang, the owner will cut the salary out for employees who arrive late or those who do not work for specific reason. Because of that, there are employees who do unfair to their manual attendance to avoid salary deductions. Another reason is the human error, calculation error, which was conducted by the owners. There are many ways that can be done by the owner to collect data. One of them is using fingerprint attendance machines. By using it, an employee cannot do the attendances unfair and the owner will also calculate employee salaries easily. It is because the fingerprint machine is able to detect employee data and their attendance hours through fingerprints of each employee. Attendance information system using fingerprint machine will be applied to solve the problems. By using this system, it is expected to avoid fraud in employee attendance and help the owner to calculate the salaries accurately