Financial reporting in a timely manner is one of the important factors to maintain the relevance of the information contained in the financial statements of a company. The purpose of this research is to analyze the influence of profitability, solvability, the complexity of operations, audit firm’s reputation and company’s age on audit delay, partially and simultaneously. This research uses secondary data obtained from goods and consumption industry sector companies listed on the Indonesia Stock Exchange from 2015-2018. This study used a purposive sampling method that produced 28 companies and 112 samples. Sample data were processed using descriptive statistical analysis, classic assumption test and multiple linear regression. The result of the partial significance test shows that the profitability and complexity of operations influence audit delay, while the simultaneous significance test shows that all variables simultaneously influence audit delay.

Idiom is quite interesting to discuss since it contains a lot of connotations. This study examined the meaning of kanyouku (idiom) which used koshi (eye) kanji in Kodansha’s Dictionary of Basic Japanese Idioms. The method used in this study was library research by collecting data from Kodansha’s Dictionary of Basic Japanese Idioms. The purpose of this study was to determine to what extent the use of koshi (hips) in the Japanese idiom was. After analyzing the idiom that uses koshi (hips), the research concludes that the meaning contained in the idiom was connotations.

Body shaming is known as the action of expressing humiliation by commenting, mocking, or criticizing about another individual’s body shape or size. This act is often considered a joke for many people, especially among teenagers, without realizing that it can cause mental problems for victims who receive this body shaming treatment. This form of bullying can cause the victim to lack confidence, low self-esteem and even suicide. Based on the background of the problems explained, creating an audio visual in the form of short film is judged as fit to be a relevant socialization media in this modern society. This research is using qualitative methodology, collecting datas by interviewing a number of sources and target audiences. Based on the results of data collection, this short film was designed with an emphasis on one of the psychological impacts experienced by the victim which is low self-esteem. As a result, this short film has presented a visualization that can convey messages about the psychological impact that occurs on victims of body shaming to teenage girls.

Toko Langgeng Jaya Timbangan cabang Magelang merupakan salah satu toko yang sudah memiliki sistem di dalamnya, salah satunya adalah sistem manajemen penjualan. Namun masih banyak pekerjaan admin yang harus dilakukan secara manual. Dengan menggunakan metode pengembangan SDLC, dapat dilakukan pengembangan dari sistem yang sebelumnya dengan melakukan analisis kemudian membuat desain sistem baru yang diharapkan dapat mempermudah pekerjaan admin dari yang awalnya harus dilakukan secara manual, dapat dilakukan dengan otomatis menggunakan sistem dari aplikasi.

Industri pempek Dodo adalah Industri yang membuat pempek. Industri ini memproduksi pempek telur paling banyak yaitu dengan bahan baku ikan sebanyak 4-5 kg, dengan pemakaian telur sebanyak 60-85 butir. Pempek telur membutuhkan kuning telur yang lebih banyak, sehingga perlu dilakukan pemisahan kuning telur yang memerlukan waktu 25-40 menit. Maka dari itu peneliti merancang “AMIKUR” singkatan dari alat pemisah kuning telur dengan metode rekayasa nilai. AMIKUR berbentuk seperti rel kereta api dan memiliki ukuran dimensi panjang jalur utama 25 cm, panjang jalur tambahan 18 cm, lebar jalur telur 8 cm, lebar alat 7,5 cm, lebar lubang 0,5 cm, tinggi penjepit belakang 13,5 cm, tinggi penjepit depan 9 cm, dan panjang penjepit bawah 25 cm. Alat ini memiliki berat kurang lebih 400 gram. Rata-rata waktu pemisahan kuning telur dengan menggunakan AMIKUR yaitu 4,6 detik/butir, sehingga untuk memisahkan 60-85 butir telur membutuhkan waktu 5-7 menit. Biaya yang dikeluarkan untuk merancang alat ini adalah Rp 138.000,- dan Break Even Point yang didapat sebesar Rp 16.362.516,99 atau sebanyak 5454 pempek serta Payback Period selama 14,47 jam.