This study discusses the analysis of financing with the principle of murabahah at PT. Bank Sumut Syariah Medan. The murabahah contract is the sale and purchase of goods at the original price with an additional profit agreed upon by the seller, who must notify the price of the product he purchased and determine a level of profit in addition to it. The research method used is descriptive qualitative with data collection techniques through interviews and observations. The results showed that the murabahah financing mechanism at Bank Sumut Syariah Brigjen Katamso Medan can be used by all human beings where the type of business must remain in accordance with Islamic sharia and in order to minimize the risk of default the bank provides action in the form of supervision.

The Muji Jaya Workshop in determining the cost of body repair, it still uses a manual estimate model with paper media which will result in losses if the calculation of the cost of body repair that is informed to the customer is not enough so that the body repair costs received are not sufficient for the needs of raw material costs and labor costs in body work. The repair and preparation of financial statements will be disrupted and delayed for a long time if the note paper used is lost or damaged. This results in the owner not being able to make decisions quickly, precisely and accurately.
From these various problems, Workshop Muji Jaya implements the use of the activity based costing method in the accounting information system for determining body repair costs in order to make it easier to determine the cost of body repairs to be more accurate and in presenting financial statements to be easier and more efficient because this method is guided by the assignment of costs to products. or services based on all required activities.
 
Keywords: estimation, cost, activity based costing

Information technology is not only expected to be a supporting device and facilitate the company's operational activities, but has become part of the strategy in maintaining employee performance. PT. Usaha Mandiri Exporttama is a company engaged in assembling and manufacturing gas stoves for export destinations with a total of ± 150 employees. Having problems in terms of: (1) Efficiency, (2) Data Accuracy, (3) Timeliness, (4) Data Search, (5) Data Calculation. Seeing the weaknesses in the company, researchers designed a web-based attendance and payroll information system using the PHP programming language and MySQL database. The Rfid Reader and Card/Tag
 
 
 
 
tools were selected to facilitate employee attendance in large numbers. The Information System will immediately record as soon as the card is attached to the Rfid Reader. In this study, researchers used the research method of the Borg and Gall (1987) model from 10 steps to 6 steps. The test results related to the design show the final value of the calculation is 3.0, then the system is declared valid. The validation test by system experts related to usage shows the final value of the calculation is 2.9, concluding that the system is very feasible to use. User Validation at PT. Usaha Mandiri Exporttama Semarang obtained the final value of the calculation is 3.5 stating that the system is feasible to use and very good. The performance test by 4 respondents of the old system and the new system with an average of 43.7% of the old work system, and 87.5% of the new work system showed that the new system was effective and efficient.

In the era of the Covid-19 pandemic, the marketplace platform by the nation's children dominates the online shopping market in Indonesia. Tokopedia, Shopee, Bukalapak, Lazada, and Bibli are among the top five frequented online shopping sites in Indonesia. Data from Bank Indonesia recorded electronic trade transactions almost doubled in the midst of the Covid-19 pandemic, the use of electronic money is also predicted to rise by 32.3 percent to Rp 266 trillion. In addition, digital banking transactions are expected to grow by 19.1 percent. Based on these data, it can be concluded that online shopping behavior has become a new trend, lifestyle, and culture in the Covid-19 pandemic. The data from Bank Indonesia shows the phenomenon that online shopping and conducting digital banking transactions, on the one hand, is a solution to prevent the spread of Covid-19 while on the other hand, without us knowing, consumers will become "dark eyes" so that it becomes consumptive, excessive shopping, and buying goods / services beyond the limits of needs.

This study aims to determine whether there is a significant difference in company performance due to the COVID-19 pandemic (a case study on a Hotel Restaurant and Tourism Sub-Sector Company Listed on the Indonesia Stock Exchange. This research data was taken before and after the announcement of the first case of COVID-19 in Indonesia). The method used in this study is to compare financial ratios in the form of liquidity ratios, solvency ratios, activity ratios of hotels, restaurants and tourism sub-sector companies listed on the IDX before and after the national announcement of the first case of Covid-19. This study shows the results that after the Covid -19 pandemic in Indonesia, the hospitality and restaurant sub-sector companies generally experienced losses. This affects the company's ROA level, where all tourism, restaurant and hotel sub-sector companies in 2019 and 2020 are below 5.98%. This means that the company cannot take advantage of existing assets to make a profit. This is partly due to restrictions imposed by the government which make the company's sales decline.

<em><span lang="IN">Batik is the result of cultural arts that contains a philosophical meaning in each of its motifs. Various types of batik motifs create complexity in the recognition of batik image patterns. Classification of images into certain classes is also a problem in the field of pattern recognition. Machine learning is a method that is very developed at this time. Machine learning method is used to identify batik motifs through batik image classification. This study focuses on the image dataset of written batik which has two motifs, namely classical motifs and contemporary motifs. This study shows the experimental results of batik image classification using the Backpropagation Neural Network, Support Vector Machine and k-Nearest Neighbor classification methods. Co-occurrence matrices as wavelet filter-based feature extraction are used for input into batik image classification. The experimental results show that k-NN gets the best accuracy value of 95.56% while BPNN gets an accuracy value of 85.40% and SVM gets an accuracy value of 76.51%. Based on these results, it can be concluded that k-NN is the best method for classifying batik images with co-occurrence matrices as wavelet filter-based feature extraction.</span></em>

Penelitian ini bertujuan untuk mendapatkan formulasi kebijakan dalam penataan kawasan sempadan sungai di Kota Banjarmasin. Pemerintah Kota Banjarmasin mengupayakan pencegahan penggunaan sempadan sungai untuk kawasan yang belum terganggu oleh peruntukan lain dan upaya penertiban bagi pelanggaran sempadan sungai yang telah digunakan untuk peruntukan lain melalui Peraturan Daerah Kota Banjarmasin Nomor 31 Tahun 2012 tentang Penetapan, Pengaturan, Pemanfaatan Sempadan Sungai dan Bekas Sungai. Penelitian ini menggunakan pendekatan socio legal, yaitu dengan menggunakan peraturan perundang-undangan yang mengatur tentang sempadan sungai, kemudian diperkuat dengan studi lapangan menggunakan teknik purposive accidental sampling. Hasil dari penelitian ini adalah telah terjadinya alih fungsi lahan sempadan sungai di Kota Banjarmasin menjadi permukiman penduduk yang disebabkan ketidaktahuan masyarakat tentang ketentuan-ketentuan mendirikan bangunan di kawasan sempadan sungai. Implementasi Perda mengalami beberapa hambatan, pertama dikarenakan kondisi eksisting dimana masyarakat Kota Banjarmasin secara lokal budaya memang masyarakat yang bertumbuh di pinggiran sungai, dan kedua karena pengaturan jarak sempadan sungai yang cukup lebar dinilai kurang sesuai dengan kondisi geografis Kota Banjarmasin dengan wilayah yang sempit namun dialiri oleh banyak anak sungai.

Tujuan penelitian ini untuk menemukan dan mengembangkan teori pemidanaan dan meningkatkan profesionalitas hakim khususnya hakim tipikor dalam mengadili perkara-perkara pidana yang hukumnya tidak jelas atau hukumnya tidak lengkap dengan meningkatkan kemampuan hakim melakukan penemuan hukum. Pasal 18 ayat 1 huruf b UU Tipikor berupa pidana uang pengganti   merupakan kharakteristik sanksi pidana dalam perkara korupsi yang merupakan pidana tamabahan khusus yang bersifat sebagai hukum materiil yang belum diatur secara detiil penerapannya di dalam UU Tipikor dan Kitab Undang-Undang Hukum Acara Pidana (KUHAP). Masalah yang timbul dari kenyataan tersebut   Seringkali penuntut umum dalam menagani perkara korupsi tidak mencantumkan pasal 18 UU Tipikor sehingga terjadi disparitas atau pertentangan putusan hakim berkaitan penjatuhan pidana uang pengganti. Metode penelitian yang digunakan adalah metode penelitian hukum normative. Hasil penelitian menunjukkan bahwa Pidana uang pengganti berupa sanksi yang sudah diatur di dalam rumusan UU Tipikor sebagai hukum materiil yang tidak menjadi unsur dari rumusan delik tidaklah menjadi keharusan bagi penuntut umum untuk mencantumkannya di dalam surat dakwaan, terjadi kesalahan pemahaman oleh hakim yang memandang bahwa penjatuhan pidana uang pengganti tidak dapat dijatuhkan apabila pasal 18 UU Tipikor tidak dicantumkan di dalam dakwaan, dakwaan hanya wajib merumuskan unsur perbuatan pidana (delik) apabila rumusan delik telah terpenuhi maka hkim dapat menjatuhkan sanksi pidana kepada terdakwa sesuai jenis pidana yang telah diatur dalam UU Tipikor.

Penelitian ini ditujukan menganalisis kepatuhan terhadap kebijakan protokol kesehatan seperti menjaga jarak dan menggunakan masker, khususnya selama berada di lokasi wisata wisata Pantai Toronipa menimbulkan kekahawatiran akan berpotensi menjadi klaster baru penyebaran Corona Virus Disease 2019 (COVID-19) di lokasi wisata. Selanjutnya, penelitian ini menilai upaya-upaya yang harus dilakukan guna menumbuhkan dan meningkatkan kesadaran masyarakat atas kebijakan protokol kesehatan. Metode penelitian yang digunakan yaitu empiris. Penelitian ini menghasilkan bahwa pendidikan hukum melalui penguatan nilai-nilai budaya lokal dalam rangka mencegah penyebaran COVID-19 di lokasi wisata Pantai Toronipa. Kondisi ini dapat dilakukan dengan cara penguatan regulasi berbasis komunitas integrasi dan relasi, penguatan kelembagaan secara integratif baik antara pemerintah, masyarakat maupun swasta sebagai upaya mitigasi bencana COVID-19. Selain itu, cara utama untuk mengantisipasi kondisi tersebut adalah dengan miningkatkan kecerdasan dan pemahaman hukum tentang kebijakan protokol kesehatan melalui pendidikan hukum khususnya pendidikan hukum melalui penguatan nilai-nilai budaya. Penguatan kelembagaan yang berbasis kearifan lokal dalam bentuk kesiapsiagaan, sistem peringatan dini tentang peningkatan COVID-19 di sektor pariwisata.

Kualitas audit menjadi hal yang sangat diperhatikan oleh seorang auditor mengingat adanya krisis kepercayaan publik terkait beberapa kasus skandal keuangan yang dilakukan oleh Kantor Akuntan Publik (KAP). Terkait dengan fenomena tersebut, penelitian ini bertujuan untuk menganalisis pengaruh pengalaman auditor, independensi auditor dan audit fee terhadap kualitas audit. Responden penelitian ini adalah auditor yang bekerja pada KAP di Semarang. Jumlah sampel sebanyak 53 auditor yang diambil berdasarkan teknik Quota Sampling. Pengumpulan data menggunakan kuesioner dan wawancara (Mixed Method). Adapun analisis data untuk menguji hipotesis menggunakan multiple regression yang diselesaikan dengan program SPSS.
Dari hasil penelitian ini diperoleh kesimpulan bahwa: Pengalaman auditor, independensi auditor dan Audit fee berpengaruh positif signifikan terhadap kualitas audit secara simultan (bersama – sama). Selain itu penelitian ini juga menemukan bahwa Pengalaman auditor, independensi auditor dan Audit fee berpengaruh positif signifikan terhadap kualitas audit secara parsial.