<p align="justify"><em>Building maintenance is an activity to maintain the reliability of the building and its infrastructure and facilities so that the building is always fit for function. A consistent building maintenance period has become a requirement that must be met, especially for buildings that are used commercially. As one part of the construction process, post-construction building maintenance has an important role to ensure the life of building construction. Lack of understanding of work methods, procedures, standardization of maintenance, and equipment used for maintenance activities of building elements also affects the age of building construction. This activity aims to carry out building maintenance in the form of repainting the meeting hall building to provide comfort and safety for the community, both for housing or residence, religious activities, business activities, social and cultural activities, and other special activities. The method used is in the form of socialization and direct practice of painting meeting halls. The result of this community service activity is that it has finished repainting the meeting hall of the Muktiharjo Kidul Village, Pedurungan District, Semarang City so that it looks more beautiful and comfortable.</em></p><p align="justify"><span><br /></span></p>

This study aims to examine the relationship between entrepreneurial characteristics, venture capital, and accounting information systems with the success of micro, small and medium enterprises (MSMEs) in Bandar Setia Village, Percut Sei Tuan District, Deli Serdang Regency. Quantitative methodology was used to validate this research. The sample size for this study was 42 SMEs from Bandar Setia Village, Percut Sei Tuan District, and Deli Serdang Regency. Questionnaires with Likert scale questions were used for this study. Multiple linear regression and the coefficient of determination are used in SPSS 24 to test the hypothesis after the questionnaire is distributed and verified for validity, reliability, and the classical assumptions of normality, multicollinearity, and heteroscedasticity. According to the results of this study, the entrepreneurial mindset can increase the efficiency of small and medium enterprises. shows how having an entrepreneurial bent can help small and medium-sized businesses succeed. Accounting information systems have an effect on the performance of SMEs, as evidenced by research findings, indicating that adopting such systems can enhance organizational success. Data studies reveal that when a company's capital decreases, it has a negative impact on the company's success. 

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.

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 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.

Indonesia adalah bangsa majemuk yang terdiri dari berbagai suku, ras, bahasa, adat istiadat, agama, dan budaya. Masyarakat Indonesia juga dikenal sebagai masyarakat multikultural dengan latar belakang budaya dan agama yang beragam. Secara konseptual, multikulturalisme mengacu pada profil negara sebagai bangsa yang majemuk dan masyarakat yang multikultural. Warga negara akan menghargai pluralitas dan multikulturalisme berdasarkan prinsip pemerataan. Multikulturalisme sebagai konsep keragaman dan pemerataan harus diakomodasi dalam sistem pendidikan nasional. Itu harus tercermin dalam kurikulum.
 
 
 

Current technological developments can no longer be denied, various innovations are continuously present to pamper consumers in the transactions they make. The innovations that are present include a payment system that can already be done through a digital system called a digital wallet. The presence of these various digital wallet platforms must compete very tightly to win the hearts of consumers. To win the hearts of consumers, of course, you have to know what the needs and expectations of consumers are for these new innovations. The purpose of this study is to find out what are the public perceptions of using digital wallets in digital transactions. The method used in this research is quantitative research with a descriptive approach. The results of the study show that people have a tendency to use a digital wallet platform for the reason of getting more convenience and security in transactions they make with digital wallets compared to transactions with other systems.

Penelitian bertujuan menjawab: (i) argumentasi absorbsi kerugian BUMN sebagai kerugian negara dalam perspektif pertanggung jawaban tindak pidana ekonomi; dan (ii) bentuk absorbsi kerugian BUMN sebagai kerugian negara. BUMN adalah perusahaan publik dimana pemerintah juga pemilik modal dari kekayaan negara yang dipisahkan. Praktiknya, kegiatan usaha BUMN cenderung menjadi alat korupsi dikarenakan intervensi politik terhadap BUMN. Artinya, BUMN dapat merugi karena penugasan dan intervensi pemerintah. Ironisnya, kerugian BUMN yang belum dimasukkan sebagai kerugian negara, menjadi celah korupsi. Penelitian doktrinal ini menggunakan bahan hukum primer dan sekunder dengan analisis deduktif. Hasil penelitian menunjukkan: (i) argumentasi valuasi kerugian BUMN sebagai kerugian negara dikarenakan: a. terdapat kebijakan BUMN merugikan negara; b. kekayaan BUMN termasuk kekayaan negara, c. intervensi negara terhadap kegiatan usaha BUMN; (ii) bentuk valuasi kerugian BUMN sebagai kerugian negara diwujudkan dengan: a. kerugian BUMN dimaknai kerugian negara bila negara menentukan arah kegiatan usaha, b. jika kerugian BUMN diakibatkan intervensi negara, maka menjadi kerugian negara, c. definisi kerugian BUMN sebagai kerugian negara bila kerugian berupa dana penyertaan yang digunakan direksi secara melawan hukum atau kelalaiannya dan berasal dari APBN untuk kewajiban public service, d. menambah aturan peralihan UU No. 17 Tahun 2003, bahwa ketentuan kerugian negara mengikat terhadap BUMN, e. perluasan frasa kerugian negara dalam UU Tipikor sehingga dapat menjerat direksi BUMN maupun pihak terkait.