<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>

<p><em>There are some factors that can influence the success and failure of furniture companies include product quality, price perception, and brand image that can have an impact on consumer purchasing decisions. The aimed of study to analyze the influence of product quality, price perception, and brand image on purchasing decisions.</em></p><p><em>The object of this study is PT Kota Jati Furindo Jeparam, this companies is one of the companies engaged in the furniture trade located on Jl. Jepara-Bangsri No.Km 6.5 hamlet 1, Suwawal, Mlonggo, Jepara, Central Java. The samples of this study are consumers who bought furniture at PT Kota Jati Furindo Jepara. The reasearcher use linear regression to analyze this study.</em></p><p><em>The results showed that product quality, price perception and brand image had a positive and significant effect on purchasing decisions. Better product quality, price perception, and brand image of furniture will further enhance consumer purchasing decisions on furniture at PT Kota Jati Furnindo Jepara.</em></p>

Inventory is one component of company assets which is very important in supporting the continuity of operational activities of trading companies. The process of inventory mutation, makes business owners required to be able to provide accurate and relevant information about inventory. This information can be generated from the use of a merchandise inventory information system which can help business owners to know the processes related to the availability of these merchandises. To monitor the process of oil transfer and oil availability on the CV. Sumber Lumas Semarang, business owners still use manual data input by using Microsoft Excel applications and hand-written stock cards. The manual use of this system causes several obstacles, including: frequent occurrences of oil inventory balances due to human error factors in recording items on stock cards, over-stock/stock out of oil inventory in warehouses and late oil inventory reporting due to data from stock cards moved into the Microsoft Excel format every month that requires precision and a lot of time. This makes the oil inventory report is not up to date. Observed at the problems faced today, CV. Sumber Lumas Semarang needs a system which can overcome the problems of merchandise inventory record and can produce relevant and accurate merchandise inventory information.

Abstract Along with the development of information technology, especially in the field of communication, the use of Android mobile phones has become commonplace. The tedious and monotonous learning process of Tembang Mocopat generates the students' disinterest in learning it at school. Regarding this, E-Tembang is used to increase students'interest at school and help to preserve the culture of Tembang macapat . This study used the R & D method to conduct the research and Android Studio to create the application and took 100 respondents for their opinions. The result of this study indicated that 78% show interest in using E-Tembang, while 66% like and are interested and 86% want to use it. However, it is undeniable that 23% of students do not like learning by using mobile telephones and prefer to study in the classroom. Basically, students will like to learn any subject that is attractive to them. By using E-Tembang students can learn together at home and share the knowledge of tembang macapat

This research was made with the aim to help companies in controlling receivables. The study was conducted on companies engaged in the sale and purchase of motorcycles. These companies act as suppliers of goods and collaborate with credit financing institutions or what is commonly called leasing. Every credit sale will form a lease receivable that must be paid by the related leasing party. In general, many receivables have not been paid from the due date of the agreement. This impedes the company's financial productivity. From these problems, researchers create a system that can be used to meet the needs of the company, in relation to receivables. Researchers create a system that can improve performance to be more effective and dynamic, especially to record the daily control of receivables, namely by using the Leasing Accounts Recording and Monitoring System.  
The design of recording and monitoring systems for receivables is made using the direct recording method. Systems development methods using the R & D. Method stages in the R & D method include potential problems, information gathering, product design, design validation, design improvement, product testing, product revision, trial use, mass product manufacturing. The design of a monitoring system for leasing receivables billing, can help companies control receivables. Leasing Receivables Recording and Monitoring System can minimize receivables losses.

This study aims to determine the effect of performance expectancy, effort expectancy, social influence, facilitating conditions on Behavioral intentions among students Tarbiyah and Teacher Training Faculty (FTK), State Islamic University of Ar-Raniry (UIN Ar-Raniry), in using e-commerce Shopee. The sample used in this study were students who had used e-commerce Shopee. We used the Unified Theory of Acceptance and Use of Technology (UTAUT) methodology in this study by distributing questionnaires both in paper based and by utilizing the google form application. The results of this study indicate that the four factors studied has the positive effects on Behavioral Intention of FTK’s students by 42%.

Tulisan ini akan membahas mengenai ketentuan syarat ambang batas pencalonan presiden dan wakil presiden yang terdapat dalam Pasal 222 UU Pemilu. Terkait dengan isu tersebut, Penulis berpendapat bahwa syarat ambang batas tersebut adalah sebagai perwujudan dari Kebijakan Legislatif  Terbuka sebagaimana tertulis dalam Putusan MK No. 59/PUU-XV/2017. Dari Putusan tersebut, yang menjadi perhatian Penulis adalah dalil Pemohon dalam penolakan Pasal 222 UU Pemilu dengan menggunakan argumentasi HAM. Penulis berpendapat bahwa Pasal 222 UU Pemilu tersebut tidaklah terkait dengan masalah pelanggaran HAM sebagaimana dimaksud oleh Pemohon. Untuk menjawab isu tersebut, pada tulisan ini Penulis berpendapat bahwa syarat ambang batas yang terwujud dalam Pasal 222 UU Pemilu adalah wujud dari Kebijakan Legislatif Terbuka yang secara langsung dan tegas telah didelegasikan oleh konstitusi. Tujuan dari Penulisan ini adalah menganalisis karakteristik Kebijakan Legislatif Terbuka dalam ketentuan Pasal 222 UU Pemilu dan menganalisis ketidaksesuaian penggunaan argumentasi HAM dalam penolakan Pasal 222 UU Pemilu.
This research discusses the threshold requirement in the presidential candidacy that is regulated in Article 222 of the Election Law. The Author argues that a threshold requirement is a form of Open Legal Policy as confirmed by the Constitutional Court Decision No. 59/PUU-XV/2017. As elaborated in the Decision, the Applicants argued that they denied Article 222 by using human rights reasoning. On the contrary, the Author argued that Article 222 did not relate to human rights violence as argued by the Applicants. This research highlights the reasoning on the basis of Open Legal Policy which is delegated from the Constitution of Indonesia. This research will analyze the characters of Open Legal Policy in Article 222 of the Election Law and it will prove the incompatibility of human rights arguments in denying Article 222 of the Election Law.

Taxation is the primary source of income for a state. The purpose of this research to know the model of creative economic assistance, identification of income share, tax training action. This research includes descriptive research using qualitative methods. To analyze the data of researchers using Miles and Huberman theory through data reduction, data presentation, draw conclusions. The result of the research shows that it is necessary to assist the business of the creative economy in the field of accounting and taxation in integrative model. There is a share of revenue earned. Action expansion of tax training, to improve taxpayer compliance. The model test is done by analysis on an aspect of recording, business bookkeeping, fulfillment of tax obligation. A quad helix action model is required for creative economic assistance.

Mata kuliah Hukum Adat tetap relevan namun secara substansi seyogyanya dilakukan restorasi secara garis besar. Cara melakukan restorasi adalah dengan memberi makna atas materi Hukum Adat secara tidak keliru melalui materi yang relevan dengan situasi kini. Restorasi ini harus dilakukan dengan bertumpu pada hal-hal ini. Pertama pemahaman atas persekutuan hidup teritori, kedua Hukum Adat sebagai instrumen pembentukan hukum di persekutuan hidup teritori, ketiga Hukum Adat sebagai hukum positif, keempat relevansi Hukum Adat dengan mata kuliah lain dan pemahaman Hukum Adat serta masyarakat adat dalam berbagai peraturan perundangan. Dengan adanya restorasi ini maka Hukum Adat dapat menyesuaikan dengan kondisi kekinian tanpa meninggalkan nilai-nilainya yang masih relevan.
Even though the customary law subject still remains relevant, it is necessary to restore the main substances. Restoration can be done by giving proper meaning to customary law subject through material that is relevant to current issues. This restoration shall be done by relying on four things: first, an understanding to territorial life alliance; second, customary law as an instrument of law creation in territorial life alliance; third, customary law as positive law; fourth, the relevance of customary law and other subjects and also a well understanding of customary law and indigenous people that are regulated in laws. It is believed that customary law may adjust to nowadays situation without leaving its relevant values.

Perubahan atau amandemen ketiga dan keempat UUD NRI Tahun 1945 menghadirkan beberapa lembaga negara baru, seperti Komisi Yudisial dan Komisi Pemilihan Umum.  Lembaga-lembaga negara tersebut yang bersifat mandiri sebagaimana diatur dalam UUD NRI Tahun 1945. Pokok persoalan dalam penelitian ini berkenaan dengan konstitusionalitas kemandirian beberapa lembaga negara yaitu Komisi Yudisial, Komisi Pemilihan Umum, Bank Indonesia, dan Badan Pemeriksa Keuangan. Penelitian ini menggunakan pendekatan perundang-undangan, pendekatan konseptual, dan pendekatan historis dimana menggunakan bahan hukum primer, sekunder, dan tersier. Hasil penelitian menunjukan bahwa kedudukan lembaga-lembaga negara yang ditentukan mandiri tersebut adalah konstitusional karena pembentukannya berdasarkan konstitusi, sehingga sesuai dengan asas supremasi konstitusi itu sendiri.
Amendments to the third and fourth amendments of the 1945 Constitution of the Republic of Indonesia constitute several new state institutions such as the Judicial Commission and the Election Commission. These state institutions are independent as regulated in the 1945 Constitution of the Republic of Indonesia. This study uses a statutory approach, conceptual approach,  and  historical  approach,  which  uses  primary,  secondary,  and  tertiary  legal materials.  The  results  showed  that  the  position  of  the  independent  determine  state institutions was constitutional, because its formation was based on the constitution so that it was under the principle of supremacy of the constitution itself.