Kelancaran bongkar muat harus sesuai dengan kebutuhan dan penggunaan alat yang sedang beroperasi serta memerlukan perawatan yang baik untuk mendukung agar kapal bongkar muat equipment di dermaga tidak terkena  demmurage (denda biaya keterlambatan, biaya tambahan  yang harus  dikeluarkan  pencharter). Tujuan penelitian ini adalah untuk  mengetahui proses penanganan bongkar muat equipment dengan double crane, serta mengetahui hambatan dalam proses penanganan bongkar muat, dan cara pengurusan dokumen bongkar muat oleh PT. Samudra Indah Sejahtera yang berada di Pelabuhan Tanjung Emas Semarang.Metode Penelitian yang digunakan adalah penelitian kualitatif dengan menggunakan metode penelitian deskriptif ini dilaksanakan di PT Samudra Indah Sejahtera Pelabuhan Tanjung Emas Semarang dilakukan selama 7 bulan, November 2018 - Mei 2019. Dengan menggunakan teknik data seperti observasi untuk melihat langsung kegiatan bongkar muat, wawancara, dan dokumentasi.Hasil penelitian ini diketahui proses penanganan bongkar muat equipment dengan double crane yaitu dengan Proses penanganan bongkar muat, Hambatan dalam proses penanganan bongkar muat dan cara mengurus dokumen bongkar muat. 

<p><em>This study aims to examine the effect of liquidity, profitability, leverage on corporate value with dividend policy and the BI Rate as a moderating variable on banking companies listed on the Indonesia Stock Exchange in 2014-2017. The study used a purposive sampling method for sampling, as many as 13 banks based on criteria. This study uses secondary data from company annual reports. Data were analyzed using SPSS 25. The results showed that: liquidity had a negative and not significant effect on corporate value, profitability had a positive and significant effect on corporate value, leverage had a negative and not significant effect on corporate value, dividend policy and the BI Rate are not able to moderate the effect of liquidity, profitability, and leverage on corporate value.</em></p>

<p><em>This study was conducted at Golden Voice Online Store Semarang. The purpose of this study is to analyze the implementation of consignment sales and the recording method used in Golden Voice Online Store. This study uses qualitative method of case study by using triangulation of data sources, namely observation, interview and documentation. The sources of the data taken were the data from Golden Voice Online Store. The results of this study indicate that in the financial statements, Golden Voice Online Store has not recorded the consignment in accordance with the applicable Accounting Standard. The method of accounting recording for consignment sales used is inseparabled method.</em></p>