Kudus is a small town with a variety of diversity found in the community. In the city of Kudus there are also 2 Sunan namely "Sunan Muria" and "Sunan Kudus". Sunan Kudus himself left a teaching "Gusjigang", which is an acronym for "bagus, ngaji, dagang". This philosophy motivates Kudus residents in trading and entrepreneurship, in Kudus the trade and SME sectors are the economic drivers and one of the backbone of the economy of Kudus Regency, including Kudus Batik. The Kudus Batik Industry is an industry that elevates the local wisdom culture of the "Local Wisdom" of Kudus Regency, in terms of its motives raising the local culture and the folklore of Kudus into a uniqueness & distinctiveness compared to other batik. In the product development program, the theme of the sacred batik was focused on activities ( 1) Marketing and management training, (2) Digital marketing training, (3) Batik application training and assistance with J Batik Digital Program, (4) Production Improvement, (5) Marketing Expanses.

The most-common real problems encountered by most MSMEs in Indonesia are the low level of productivity, low added value, and low product quality. In order to improve MSME s competitiveness, there is a need to take common steps to lift its technology capability and innovativeness. The goal of IPTEK Bagi Masyarakat program is to realize an economically independent cake and bakery business group through partner assistance in Besito Village to allow them to manage their finance well, maintain their bookkeeping correctly according to standard, perform various innovation utilizing technology, improve their knowledge of the proper business management so that they would be able to improve productivity, efficiency, and prevent themselves from wasting resources. The activity is performed through some assistance, technical meeting, and training on such topics as bookkeeping, proper business management, dissemination of the benefits of IP, trademark, halal labelling, packaging, and cataloging. The dissemination on the importance of business permit from Health Office is also done for it is related to their business line, i.e. food industry. Also included in the topics are marketing from conventional one to the utilization of information technology and also the implementation of Accounting bookkeeping management using MYOB Accounting software.

Kudus is a small town with a variety of diversity in its community. Batik Kudus is an industry that raised the culture of "Local Wisdom", from the side of the motifs raised local culture and folklore Kudus into a uniqueness of its own compared to other batik. Its also an export commodity to increasing foreign exchange, introduces Indonesian culture to the world. This study employs fractal algorithms to generate and transform original Kudus ornaments into architectural design. The interpretation and generation of this ornaments by fractal method uses L-system based software called jBatik. This software approach of preserving local ornaments using three stages: understanding the local ornament geometry function, interpreting and generating new ornament using fractal method, exploring the possible iterations of patterns based on fractal algorithms. Its also employs e filing application software to make it easier for SMEs to calculate and report tax.

The purpose of this research is to analyse the effect of earning quality and market to book ratio on stock return. Using the sample of manufacturing companies listate in Indonesia Stock Exchange in the periode 2007-2010. The purposive sampling is used to collect 300 samples. The study fine that there is a positive effect of earning quality on stock return. The market to book ratio negatively affects stock return. Keywords: earning quality,market to book ratio, stock return, earnings response coefficients (ERC)

This study aims to analyze accounting information system and internal control system to the state and local government financial statement quality, also examine the accounting information system and internal control system to the state and local government financial statement quality are more significant if external factors are input as a moderation variabel. The sampel of this research are taken by purposive sampling, the respondents are staff on the unit of work of the office of financial management and assets (DPKAD) and office of the revenue and the financial management area (DPPKD) of the regency at Patieks-residence. The hyphothesis are examine by Moderated Regression Analysis (MRA). The result of this research show that there are effect of the accounting information system and internal control system on the state and local government financial statement quality, but the external factors fail as a moderated variable. Key words: accounting, information, statement, control, system