Accounting Information System for cash receipts and disbursements is a very important managerial function, because the majority of companies need information about cash receipts and payments, as well as RM. Sampurna needs information about cash receipts and disbursements as cash controllers. The accrual basic method is one method that can assist the cash control process. This method is a method that makes accounting records when the transaction occurs even though the money has not been received, making it easier for the owner to control the cash. And with an accounting information system for cash receipts and disbursements on an acrual basis as cash control that has been used has been able to support performance at RM Sampurna, thus helping companies manage financial data and validate the resulting data can be justified.

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.
 

<p><em>This study was conducted to find out how much influence the purchasing power of the people and government subsidies have in maintaining the existence of MSME entrepreneurs during the Covid-19 pandemic which has been running for almost 2 years. The total sample of this research is 100 MSME entrepreneurs in Jakarta and Bogor Regency by purposive sampling who are engaged in the food and beverage sector. Descriptive quantitative method with analytical test tools using SEM-PLS 3.0. with the analysis technique carried out, namely descriptive analysis, inferential analysis, validity test, reliability test, R-square test, T-test and F-test. The results of data analysis obtained in this study are that in the middle of the condition of people's purchasing power, it simultaneously affects performance. MSME production and subsidies from the government have no simultaneous effect on MSME revenue performance during the Covid-19 pandemic. Simultaneously, brand image and price affect purchasing decisions.</em></p><p><em>Penelitian ini dilakukan untuk mengetahui seberapa besar pengaruh kekuatan daya beli masyarakat dan subsidi pemerintah dalam mempertahankan eksistensi pengusaha UMKM di masa pandemi Covid-19 yang sudah berjalan selama hampir 2 tahun, khususnya di bidang pendapatan usaha. Total sampel dari penelitian ini adalah 100 pengusaha UMKM di Jakarta dan Kabupaten Bogor secara purposive sampling yang bergerak di sektor makanan dan minuman. Metode kuantitatif deskriptif dengan alat uji analisis menggunakan SEM-PLS 3.0. dengan   teknik analisis yang dilakukan yaitu analisis deskriptif, analisis inferensial, Uji validitas, Uji Reliabilitas, Uji R-Square,   Uji -T   dan   Uji   F.   Hasil analisis   data   yang   diperoleh   pada   penelitian ini   yaitu   di tengah kondisi daya beli masyarakat berpengaruh secara simultan terhadap kinerja produksi UMKM dan subsidi dari pemerintah tidak berpengaruh secara simultan terhadap kinerja pendapatan UMKM di masa pandemi di masa Covid-19. Secara simultan, citra merek dan harga berpengaruh terhadap keputusan pembelian</em></p>

Abstrak
Proses perkawinan pada masyarakat Jawa umumnya inisiatif lamaran dari pihak calon suami Di lingkungan masyarakat nelayan Rembang justru inisiatif proses perkawinan dilakukan oleh pihak calon istri. Inisiatif perkawinan disertai tradisi ngemblok merupakan hukum adat yang masih eksis dan dijalankan oleh masyarakat nelayan. Dalam rangka mempertahankan tradisi ngemblok, sanksi akan diberikan bagi warga yang tidak menjalankan. Penelitian ini fokus untuk mengetahui tradisi ngemblok dalam perkawinan pada komunitas nelayan Desa Pandangan Wetan Rembang. Di samping itu, untuk mengetahui pula tentang pelaksanaan tradisi ngemblok dan implikasinya dalam penguasaan harta perkawinan. Hasil penelitian menunjukkan, alasan komunitas nelayan Desa Pandangan Wetan menjalankan tradisi ngemblok dikarenakan tradisi yang sudah turun menurun, demi harga diri dan jaminan ikatan yang serius menuju perkawinan. Tradisi ngemblok diawali dengan perkenalan, pacaran dan penjajagan hubungan yang serius. Prosesi ngemblok dilakukan setelah pihak perempuan sudah siap dinikahi dan mampu menyediakan barang hantaran. Penguasaan harta perkawinan, pada umumnya lelaki tidak menguasai karena suami tidak begitu memikirkan masalah harta yang ada dalam rumah tangga. Namun dalam kasus tertentu, penguasaan harta perka-winan menjadi variatif sangat tergantung situasi dan kondisi suatu keluarga.

Increasing competition in business competition, especially in companies engaged in the trading sector, requires every business actor to be quick and responsive in handling or responding to the condition of his sales, this is intended so that the company's sales results continue to increase And one of the main keys in sales is the inventory of goods, inventory goods or inventory are goods that can usually be found in closed warehouses, fields, open warehouses, or other storage places, either in the form of raw materials for semi-finished goods, goods for operational purposes, or goods for the needs of a project. By managing goods properly, it will certainly make it easier to find and get information for available goods. And to manage this information, a computer-based inventory information system is needed, which is expected to increase sales volume. The information system created will assist companies in finding or processing data on available goods, processing the entry and exit of goods, as well as knowing information on suppliers

AbstractAt present electricity consumption in Indonesia is very high, so the costs to be paid for electricityconsumption are also high. Like it or not, everyone must make electricity savings both in terms of lifestyleand in terms of electrical equipment. To support electricity consumption savings, the we took the initiativeto design this Smart Socket Using ESP 32. This socket consists of ESP 32 microcontroller and relays, ESP32 is used as the main system control, while the relay functions to connect or disconnect the electricitybased on control from ESP 32. ESP 32 also has a wifi feature so that this tool can be controlled remotelyduring connection with internet network. From the tests that have been done, the smart socket that hasbeen made can work with a success rate of 100%.Keywords: Electricity, Socket, ESP

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

This study aims to develop a fuel inventory control system so that it can facilitate monitoring the volume of fuel stock from each bunker ship and can be reported at any time, so that the leadership can estimate the addition of fuel orders to PT. Pertamina for each bunker ship that is adjusted to the incoming fuel request order. If there is a sudden fuel order by the customer, the company can still serve the customer well, so that the fuel stock can be controlled and can be monitored properly at any time.
The research method used in the information system monitoring the pump fabrication process is Research and Development (R&D) in this study only until the 6th (sixth) stage and produces the final product in the form of a prototype, so it does not reach the product implementation stage. The six steps are Research and information collecting, Planning, Develop preliminary form of product, Preliminary field testing, Main product revision and Main field testing. This application is made using Macromedia Dream Weaver and MySQL database.

Penelitian ini bertujuan untuk menganalisis pengaruh reputasi KAP dan komite audit terhadap integritas laporan keuangan dengan komisaris independen serta kepemilikan institusional sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan real estate dan property yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Pada penelitian ini menggunakan data yang berasal dari laporan tahunan. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan jumlah perusahaan sampel sebanyak 32 perusahaan. Metode analisis data menggunakan program SPSS 26. Hasil penelitian ini menunjukkan bahwa reputasi KAP berpengaruh positif terhadap integritas laporan keuangan. Komite audit tidak berpengaruh terhadap integritas laporan keuangan. Komisaris independen tidak memoderasi pengaruh reputasi KAP dan komite audit terhadap integritas laporan keuangan. Kepemilikan institusional memoderasi pengaruh reputasi KAP dan komite audit terhadap integritas laporan keuangan. Reputasi KAP dan komite audit berpengaruh secara simultan terhadap integritas laporan keuangan.

Population growth rate faster than the availability of resindential land will affect the decrease in health status. Population with low socioeconomic who work as scavengers will be very difficult to live in proper residential areas. Those people choose to live around the location of Landfills. This option becomes a consideration because the price is relatively cheap and close to the work location. A landfills environment condition isn’t proper for health and it makes the people who lived there suspectible of health problems. One of the most common diseases is Pulmonary Tuberculosis. This disease occurs due to bacterial infection and supported by unhealthy environment. The area around Ngronggo Landfills in Salatiga becomes one of places to stay for scavengers. The purpose of this research is to describe the influence of the house physical environment toward incident of pulmonary tuberculosis to the people who living in Landfills area. This research used descriptive quantitative method. Technique collecting data are observation, interview and environmental condition measurement with temperature parameter, humidity and light intensity. The condition of non-qualified houses is 73% of lighting, 98% of humidity, 80% of ventilation, 91% of flooring and 98% of garbage smell. The conclusion is most houses of residents living around the Landfills in Ngronggo Salatiga isn’t eligible for health requirements and become contributors’ infection of pulmonary tuberculosis.