Abstrak A inventory system is created to maximize customer service and corporate profits, the system created by focusing on stockopname security. The method of rule base and safety stock, used to optimize inventory in warehouse / data warehouse. After the trial, the result rule / rule proven, so the stock in a secure position.

Abstract The function in the development of information technology in human activities today is indeed developing very rapidly. Information empowerment technology has become a major facility in business activities. In information technology in the part of business contributes greatly to fundamental changes to structural, operational and organizational management. Human resources has provide a large influence in the management of information systems in an information technology organization that develops significantly, it also results in important changes in accounting and financial governance. The function of Information Technology in the development of financial bookkeeping in each part varies. Rapid of development of information systems is in line with the rate of development of financial accounting. In terms of internal control, data processing and improving the quality and quality of information, it is very influential in the development of information technology. Computer-based Accounting Information Systems in generating financial information also affect the audit process. The development of information systems that ultimately provide new opportunities as the auditor

SMK Kyai Ageng Pandanaran Semarang  is one of the private vocational high school that want to improve quality of teaching and learning to produce quality graduates. During these teaching and learning methods that are used less than maximum, students are easily saturated, study time is limited and there are no facilities for new teachers to learn service and auto repair material  efficiently. The authors develop a learning media services and auto repair expert system based that aims to resolve the issue.
Learning media is developed by prototype approach. Expert system technology advanced trace method is applied into the learning media through   the facilities of diagnosis and troubleshooting to help new teachers and student learning to identify the damage automobile. Database can be managed and updated by senior teachers by utilizing the MySQL database and PHP programming language. In addition, this learning media also features video demonstration of the *.swf file and the theoretical material in the form of a *.pdf file.
The results of the development has produced a new system of web-based expert system as a supplement learning media services and auto repair in the process of teaching and learning activities.

The purpose of this research is to produce tangible results in providing comfort or convenience in turning on or off the night life at home everyday, especially for people who forget to turn off the lights. The method used in making microcontroller-based home lighting control using an android smartphone is. This research method consists of several stages, analysis methods, design methods, implementation testing methods, and maintenance. The results achieved are improving the aspects of comfort and convenience for agencies, where this series of tools works after bluetooth devices are available on android smartphones. connected to a bluetooth module which is connected to the Arduino microcontroller. Basically, the principle of using this tool is that users must be able to operate a smartphone based on the Android operating system. The conclusion of this research is that the Arduino-based light control device using bluetooth can fulfill its function to control the lights properly and the device is designed to be minimalist and safety so it is safe to use.

Potassium is one of the primary macro nutrients along with N and P nutrients, which plants need in large quantities. Lack of K nutrients, one of which can inhibit photosynthetic transport to plant seeds. The availability of K nutrients in paddy soil varies greatly depending on the chemical properties of other soils. This paper aims to evaluate the nutrient K characteristics of paddy fields, the K contribution from irrigation water and harvested straw, and the response of fertilization to rice yields. The availability of K nutrients, apart from being influenced by clay mineral composition, clay content, organic C and soil CEC, is also influenced by N fertilization, soil pH, exchangeable of Ca and Mg, and N-total. The content of potential K and exchangeable of K increases in paddy fields which are further east of Java Island because they have soil with parent material that is rich in potassium minerals. The content of exchangeable K is very closely related to the potential K with R2 = 0.53 (n = 73). Based on the map of the nutrient status of K rice fields with a scale of 1:250,000 in 23 provinces in Indonesia, it is known that most of the paddy fields have moderate K status at 37% and high 48%. The K content in paddy soil can be contributed by irrigation water as much as 7-74 kg K/ha/season. If all of the remaining rice straw from crop yields is returned to the field, the K nutrient requirements for rice plants in the medium and high K nutrient status fields have been fulfilled. The response to K fertilization in rice plants was only visible when the exchangeable K content < 0.10 cmol(+)/ kg. The policy implication of this paper is that K fertilization is focused on paddy fields with low K content, the effectiveness of K fertilization can be increased by returning rice straw from crop residues and proper N fertilization.

WeRise is a rainfed specific technology (IRRI-JIRCAS-IAARD) that helps farmers to determine planting time according to rainfall distribution and specific variety. The research was conducted in West Nusa Tenggara (WNT) and Central Java at 2018, involving 15 farmers in each location. It compared planting time according to WeRise’s recommendation (1) and farmers’ practice (2), using the same variety, namely Inpari 41, which is a specific high yielding variety for rainfed. It was analyzed using the T test at the 5% level. The best WeRise’s recommendations in WNT was ± 1 December 2018, while farmers’ planting time was carried out on ± 15 November 2018. Meanwhile, in Central Java WeRise’s recommendations was same as the farmers, on ± 15 November 2018. However, testing was still carried out following the second / third alternative WeRise recommendation even though the yield prediction were lower (1 December 2018). The yield from WeRise treatment and farmer practices was not significantly different with an average yield of 5.01 t ha-1 for the WeRise treatment and 4.84 t ha-1 for farmer practice in Central Java and an average yield of 5.44 t ha-1 for the WeRise treatment and 5.65 t ha-1 for farmer practice in WNT. This means that in this initial validation WeRise had shown a fairly good performance with equivalent yield to farmers. However, it was suspected that Werise’s prediction in Central Java was still too low or 54% lower than the actual yield, while the prediction in NTB reaches 102%.

Kepahiang Regency is ones of largest producing robusta coffee on Bengkulu Province. Many business actors are involved in the activities of this product supply chain system, they are supposed to be lower income This research tried to explain in a detailed and systematic description so that the three activities in the robusta coffee supply chain system in Kepahiang Regency. Snow ball sampling method was used to determine actors sample in Supply Chain System of Robusta Coffee. Secondary data was production, land size, and productifity were collected from Central Bureau of Statistics, Regional Agriculture Office of Kepahiang Regency and coffee consumption was collected from International Coffee Organization. Primary data was product, price, quantity, delivery time, payment, and delivery services. Data analysis used Hayami et al model for value added, share margin for financial flow, flow diagram for information and product flows. The results showed that there are three patterns of robusta coffee supply chain in Kepahiang Regency, namely Pattern 1: Coffee farmers –Village collectors – Regency Collectors-Coffee Shop Palembang. Pattern 2: Coffee farmers –Village collectors – Regency collectors 1– Coffee company- Exporter. Pattern 3: Coffee farmers - Regency collectors 2 - Coffee company - Exporter. Generally, business activities in the supply chain in namely 1) categorization of the quality and quantity of large products in the supply chains 2, and 3, 2) Flow of price information is obtained from business actors downstream as price maker to actors upstream as price taker in the supply chain system, and 3) financial flow and the largest marketing margin in supply chains 2, 3 and 1 respectively,and 4) the payment system being carried out in three, namely cash, credit and payment. Value added is received by company was Rp12.151 per kgs since it was grading treatment for gaining better product quality. The development of processing industry of robusta coffee could increase added value of product and income of actors in Supply Chain System, then contribute to regional economy.

Budaya nasional dalam setiap negara perlu diperhatikan karena dapat menjadi salah satu faktor agresivitas pajak. Dalam penelitian ini beberapa dimensi diantaranya jarak kekuasaan, individualisme, ketidakpastian dan maskulinitas seseorang bisa saja melakukan tindakan agresivitas pajak. Akan tetapi jarak kekuasaan, individualisme, ketidakpastian dan maskulinitas dapat berubah ketika ada korupsi di suatu negara tersebut. Tujuan dari penelitian ini adalah untuk melihat pengaruh jarak kekuasaan, individualisme, ketidakpastian, dan maskulinitas dengan menambahkan variabel moderasi yaitu korupsi terhadap seseorang untuk melakukan tindakan agresivitas pajak. Dalam penelitian ini data yang digunakan adalah data sekunder, yang diperoleh dari World Bank Enterprise Survey (WBES) pada tahun 2006 sampai dengan tahun 2018. Dalam menganalisis data tersebut menggunakan Multinomial Logistic Regression (MLR). Hasil studi ini menunjukkan bahwa maskulinitas berpengaruh terhadap agresivitas pajak namun jarak kekuasaan, individualisme dan ketidakpastian tidak terhadap agresivitas pajak. Selain itu hasil studi ini menunjukkan bahwa korupsi mempderasi pengaruh antara maskulinitas dengan agresivitas pajak.

Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh tingkat (1) perputaran kas terhadap rentabilitas ekonomi, (2) perputaran piutang terhadap rentabilitas ekonomi, (3) perputaran kas dan perputaran piutang terhadap rentabilitas ekonomi. Subjek dalam penelitian ini adalah Koperasi Kredit Tuke Ler Hewokloang dan objeknya adalah perputaran kas, perputaran piutang dan rentabilitas ekonomi. Jenis data yang diperlukan dalam penelitian ini adalah data kuantitatif yang dikumpulkan dengan teknik dokumentasi dan dianalisis dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukan (1) tidak ada pengaruh tingkat perputaran kas terhadap rentabilitas ekonomi, (2) Ada pengaruh dan tidak signifikan antara tingkat perputaran piutang terhadap rentabilitas ekonomi, (3) ada pengaruh dan signifikan antara tingkat perputaran kas dan perputaran piutang terhadap rentabilitas ekonomi pada Koperasi Kredit Tuke Ler Hewokloang.
 
Kata kunci: Perputaran Kas, Perputaran Piutang, Rentabilitas Ekonomi.

Human resources are the most important thing in every organization or agency. The resources possessed by each employee in the form of energy, talent, and creativity as well as efforts for the progress of the organization are different, this is influenced by several aspects such as aspects of education, economic aspects and aspects of motivation. This research was conducted at the Lahewa District Head Office, North Nias Regency. In conducting research the authors use quantitative methods. The sample in this study were all employees at the Lahewa District Office in North Nias Regency totaling 22 people. Based on the hypothesis testing criteria it turns out that Ha is accepted and Ho is rejected where Ha is a relationship and Ho is not a relationship, because t arithmetic = 2,335> t table = 2,052 so that it can be stated that there is a significant relationship of Motivation (X) to Work Performance (Y) in Lahewa District.