The rapid development of science and information technology has become one of the driving factors and has a very important role in economic development. The existence of increasingly sophisticated technology allows users to make use of appropriate technology. One of them is by building an accounting information system. The use of an Order Costing System or an order-based costing system is used by companies that make relatively small quantities of different products or services according to specifications designed by the buyer. Job order Costing Method With this system, it will be easier to calculate the cost of goods manufactured at J-Zipper Convection. Using this system will also make it easier to group production data. This system will also make it easier to manage because it uses an online system. With the job order costing method in this system, the calculation of the cost of goods manufactured is more in line with the costs incurred and produces accurate reports.

The government took the policy of applying for location permits through the Online Single Submission system to improve the national economy. This research aims to determine the arrangement and implementation of location permit application services through Online Single Submission. The nature of this research is normative juridical, methods used descriptive analytically with qualitative approaches, and data collection is done through literature studies and interviews. The results showed that the implementation of location permit application services through the Online Single Submission system has not been optimal because there are still specific permissions that require direct interaction with related agencies, as well as the difficulty of access through the Online Single Submission system at the Land Office in the process of issuing location permits integrated on the Online Single Submission system.

ABSTRAK             Perkembangan globalisasi menuntut berbagai badan usaha, baik milik pemerintah/daerah maupun swasta, saling berkompetisi. Di dalam kontens demikian, maka kompetisi dilakukan secara sehat dengan memperhatikan aturan dan tata kelola yang baik. Selama ini, pemerintah baik pusat maupun daerah memiliki wewenang membentuk badan usaha yang berbadan hukum. Syaratnya secara konstitusional memenuhi semangat ketentuan Pasal 33 UUD 1945 di mana pembentukan badan usaha berbadan hukum dimaksud ditujukan untuk sebesar-besarnya kemakmuran masyarakat. Salah satu badan usaha berbadan hukum di daerah yang didirikan pemerintah daerah adalah Badan Usaha Milik Daerah (BUMD). Pada saat ini, BUMD diatur melalui UU Nomor 23 Tahun 2014 tentang Pemerintah Daerah. Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah (UU Pemda) tersebut melakukan perubahan nomenklatur dan pengatur status badan hukum dibandingkan ketentuan sebelumnya pada Badan Usaha Milik Daerah atau lazim disingkat BUMD. Sebagai turunan dari ketentuan UU Pemda yang mengatur BUMD, maka pada 27 Desember 2017 terbit Peraturan Pemerintah Nomor 54 Tahun 2017 tentang Badan Usaha Milik Daerah (BUMD) dan Peraturan Menteri Dalam Negeri  Nomor 37 Tahun 2018 tentang Pengangkatan dan Pemberhentian Anggota Dewan Pengawas atau Anggota Komisaris dan Anggota Direksi Badan Usaha Milik Daerah (BUMD). Kata kunci :  Pengaturan, badan hukum, perusahaan umum daerah.

Early-age children live in the world of a play because that's needed a learning medium that is not only interactive but also interesting or more game. Age 4-6 years is a stage of age in an early age range (so-called pre-school age) in which the child is being prepared to enter a formal learning process. Expected in this age range, children have a more focused attitude of learning, not just playing, but began to recognize the learning process behind the game. The result of this research is that Game can be a tool in practicing arithmetic as well as with this game, children who follow numeracy lessons can practice counting by using existing computer facilities. The product of this research produced a medium or a means to introduce computer technology to children from an early age. Keyword: E-Learning, Multimedia, Game Education, Early-age children

This study aims to create a tool to increase the energy absorption of arduino uno-based solar panels to generate current, voltage, and radiation intensity data that will be used to monitor solar power plants automatically using the Waterfall method. Connecting the sensor with the arduino uno, the design of the arduino uno-based solar panel works well in detecting the temperature and humidity of the room. The results of the PIR Sensor Range Angle are carried out horizontally to the sensor and the distance is also varied from 1 m to 7 m. The test results of the DHT11 Sensor were tested for accuracy of measurements using a humidity comparison/thermometer type k Lutron HT-3006HA which has the ability to measure temperature and humidity. The data obtained is calculated the value of 0% error. LDR sensor testing is done by exposing the sensor directly to the state of natural light in the room from time to time with normal weather conditions. Where all detected ADC values are above 500 so the lights are on.