The purpose of this research is to identify the elements of the Surabaya, East Java student environment that contribute to the selection of electronic devices. Product quality, brand reputation, and cost are considered in this study. The study was quantitative in nature, and factor analysis was used to analyze the collected data. Data is gathered through the use of an online survey administered via Google Forms. The population of the city of Surabaya, the focus of this research, is too large to accurately count. A total of 100 persons participated in the study, and all of the hypotheses put to the test were proven correct by the data.

This study aimed at determining how the effect of the variabels of human resources’ quality, organizational commitment, and SIPKD on the implementation of accrual-based Government Accounting Standards in the Government of Balikpapan City district both partially and simultaneously. The population of the unit of analysis in this study was 18 official governments in Balikpapan City. The sampling was through the purposive sampling technique with total respondents of 72 people. The data collection was conducted through a questionnaire and the measurement was conducted through a Likert scale. The results of this study are partial, the variabel of the quality of human resources, organizational commitment, and SIPKD significantly affected the implementation of accrual-based Government Accounting Standards in the Government of Balikpapan City. Simultaneously, the quality of human resources, organizational commitment, and SIPKD significantly affected the implementation of accrual-based Government Accounting Standards in the Government of Balikpapan City.

Perusahaan dituntut untuk lebih efisien, efektif, dan ekonomis dalam menentukan besarnya biaya operasional perusahaan, Gaji adalah sebuah bentuk pembayaran atau sebuah hak yang diberikan oleh perusahaan atau instansi kepada pegawai sesuai dengan Pasal 1 angka 30 Undang-Undang No. 13 Tahun 2003 tentang Ketenagakerjaan (UU Ketenagakerjaan). Oleh karena itu, tujuan penelitian adalah Agar mempermudah pihak perusahan dalam memberikan gaji atau upah kerja berdasarkan prosedur pencatatan penggajian dalam pendistribusian penerimaan gaji karyawan dengan mnggunakan aplikasi Visual Studio. Metode penelitian yang digunakan adalah metode deskriptif analitis dengan pendekatan studi kasus yang bertujuan untuk memberikan gambaran yang jelas mengenai data sehingga menghasilkan informasi yang berguna untuk menganalisis masalah pembayaran gaji pada PT. Halmahera Karya Timur Persada. Dari hasil penelitian dan pembahasan yang dilakukan adalah tahap perencanaan, desain, pengembangan sistem pada PT. Halmahera Karya Timur Persada, penulis dapat menyimpulkan bahwa sistem informasi akuntansi penggajian dan pencarian data pegawai lebih cepat, tepat dan mudah berperan dalam menunjang efektivitas pengendalian internal gaji pada perusahan.Kata Kunci : Sistem Informasi, Pengendalian Prosedur Internal, Visual Studio

This study aims to determine the low Net Profit Margin at Aico Energy Technology, PT in Balikpapan. The variable used is Net Profit Margin as the dependent variable, while the independent variables are Cash Turnover (X1), Accounts Receivable Turnover (X2), and Inventory Turnover (X3). Using a sample of financial statements for seven years, the data analysis method was carried out with multiple linear regression models, classical assumptions, and hypothesis testing. Based on the results of the f-test showed that Cash Turnover, Accounts Receivable Turnover and Inventory Turnover simultaneously had a significant effect on the Net Profit Margin of Aico Energy Technology PT in Balikpapan. T test, Accounts Receivable Turnover has a significant effect, Receivable Turnover Variable partially has a significant effect on Net Profit Margin at Aico Energy Technology, PT in Balikpapan.