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Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation.The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.

Transplantation is a medical procedure performed by moving healthy organs to replace damaged organs. Currently, transplantation has been very developed and used in various countries including Indonesia. Indonesia prohibits the sale and purchase of organs because the principle of freedom of contract in Indonesia is faced with ethics, religion and culture that influence it. Indonesia also has regulations related to transplantation, namely Law No. 36 of 2009 concerning Health and Government Regulation No. 18 of 1981 concerning Clinical Cadaveric Surgery and Anatomical Cadaveric Surgery and Transplantation of Human Body Organs or Tissues and several other Ministerial regulations, but some of these regulations are known to be incomplete and tend to be unclear because there is a blurring of norms in them. Until these regulations are no longer efficient to use anymore. So the government recently issued a regulation related to transplantation, namely PP No. 53 of 2021 concerning Organ and Tissue Transplantation. Learning from some of the previous problems and also the fact that transplantation is not only problematic in its regulation but also due to Islamic law factors. The questions raised in this research are first, how is the regulation of human organ transplantation in National law and Islamic law. Second, how is the legal expediency of human organ transplantation in the perspective of National law. This type of research is normative juridical with descriptive qualitative legal material analysis. With the results of the conclusion, first, Indonesia currently has regulations regarding transplants that are more complete and clear and have been correlated quite well even though not all provisions in Islamic law are adopted in it. Second, the current transplant regulation has also fulfilled the elements of expediency, the regulation does not conflict with the law above it.

erized Financial Administration System at the Semarang Soko Tunggal Midwifery Academy located at jl. Sendangguwo Raya no 41-42 Semarang is very useful for companies specifically in the Administration section. Especially when there are unexpected problems, but because so far the system used is still the old system and is less efficient and often errors in writing the nominal amount and also requires a long time in data processing so that makes the Administration part of the problem. With the advancement of modern technology that is the computer in an information system today is expected to provide effectiveness and efficiency in data processing and minimize the error rate in the processing system. The procedures that will be processed between SPP Payment, SPI and Practice fees using the Microsoft Visual Basic Application System and using the Microsoft Office Access database system.With the new system, it is hoped that conducting transactions in the SOKO Midwifery ACADEMY TNGGAL SEMARANG can be utilized as well as possible and used as much as possible by all groups of leaders and other employees especially the financial administration division so that it can simplify each transaction.

Dalam rangka menggerakkan roda perekonomian nasional, pemberdayaan Industri Kecil Menengah(IKM) dinilai menjadi salah satu solusi yang tepat. Dengan adanya IKM mengakibatkan terjadinyapeningkatan penyerapan tenaga kerja sehingga mampu menekan angka pengangguran. Pendekatankelompok juga dinilai sebagai salah satu pilihan yang lebih baik dalam pengembangan IKM yaitu dalambentuk sentra IKM. Sentra Industri Kecil Hasil Pertanian Dan Kelautan (SIKHPK) Teritip merupakansalah satu sentra IKM yang terletak di Kalimantan, tepatnya di Kota Balikpapan yang memanfaatkan hasilpertanian dan hasil perikanan khususnya untuk diolah menjadi suatu produk, salah satu contohnya yaituamplang. Amplang merupakan makanan menyerupai kerupuk yang terbuat dari ikan. Proses produksiamplang meliputi proses persiapan bahan baku, pencampuran bahan, pencetakan, penggorengan, penirisan,dan pengemasan. Untuk menghasilkan produk amplang yang seragam dan dapat bersaing dengan produksejenis di pasar, maka dibutuhkan SOP proses prduksi amplang untuk menjamin mutu produk amplang yangdihasilkan. SOP dirancang menggunakan swimlane flowchart. Dalam proses produksinya, dibagi menjadibeberapa bagian yaitu bagian penerimaan bahan, produksi, pengemasan dan pemasaran yang masing-masingbagian mempunyai tugas masing-masing.Kata kunci: Sentra IKM, hasil perikanan, amplang, SOP.

Article 67 of the Criminal Procedure Code states that defendants or public prosecutors have the right to appeal against decisions of the first level court except for acquittals, apart from all lawsuits concerning the problem of inaccurate application of the law and court decisions in rapid proceedings. Therefore, an appeal against a decision cannot be appealed, however, the fact is that there are prosecutors who appealed against the verdict as contained in the appeal deed number: 60 / Appeal / deed.Pid / 2006 / PN. As for the problems in this research are: (1) How can the decision to be released from lawsuits in terms of Law No. 31/1999 jo. Law no. 20 of 2001 (case study No. 942 / Pid.B / 2005 / PN.Smg)? (2) Whether the decision is free from legal charges based on case No. 942 / Pid. B / 2005 / PN.Smg Jo. Cassation Decision No.898 K / Pid.Sus / 2008 can legal remedies be made? The type of research used in this research is the type of normative legal research on certain legal events. The application can be realized through concrete actions and legal documents, the results of the application will create an understanding of the realization of the implementation of the normative legal provisions that have been studied properly or not. Based on the results of research and discussion is a decision based on case No. 942 / Pid. b / 2005 / PN.Smg which uses Law No. 31/1999 jo. UU no. 20 of 2001 as a basis for conviction, in the judicial process it turned out that the elements of the articles charged by the Public Prosecutor were proven proven, but because the actions of Defendant I and Defendant II were carried out at the orders of their superiors, based on article 51 paragraph 1 of the Criminal Code, so that the actions of Defendant I and Defendant II cannot be held accountable by Defendant I and Defendant II because it is an act to carry out a position order given by his superior, namely the Mayor of Semarang and was decided to be released from the lawsuit. Against the decision to release based on the District Court Decision No. 942 / Pid. B / 2005 / PN.Smg Jo. Cassation Decision No.898 K / Pid.Sus / 2008 which decided that Defendants I and II were to be freed from all legal charges, so based on article 67 of the Criminal Procedure Code a decision to release all lawsuits could only be legal remedies through cassation.   Keywords : Corruption, Legal Efforts, Release Decision.

This research is motivated by the problem of lack of understanding and attention export drivers in carrying out work in the factory area because of the facilities used still using conventional methods, so that export drivers experience difficulty in understanding work processes in terms of stuffing and resulting procedures losses in terms of time, energy and financial. The way to overcome this in this study is the use of use outreach media as a tool for export officers who display 2D images and interesting explanations as well as music, using the Demonstration delivery method so that export drivers get better performance and easily understand the material delivered by the export officer. This research uses the Research and Development product development method (RnD), using 6 out of 10 stages of research namely potential and problems, gathering data, product design, design validation, design improvements and product trials. The results of this study are to produce aids for export officers by using Adobe Flash CS3 software with validity values ​​from media experts 3.0 where it is declared feasible, the validity value of the material expert is 3.3 where stated very feasible, and increase the understanding of export drivers from 65% to start upto 87.50%

Chicken Ranch venture is a business that is environmentally friendly and efficient, the management of maintenance, cage, and the handling of waste should always be considered. But the farm that stood in the village of Wonosobo Mojotengah Candirejo not in accordance with the applicable rules on the farm, a location close to settlements and ignore the handling of waste and effort. .This Method approach used in this study is the sociological juridical approach. To approach the problem in this study the author uses descriptive analytical research specifications. The collection of data through primary data and secondary data. Methods of presenting data in research conducted in a descriptive way. The analysis used in this thesis is qualitative. The results showed that (1) Overview of the Business Environment Poultry in the village of Wonosobo Mojotengah Candirejo terms of Environmental Aspects, regulated by Law No. Law No. 41 of 2014 concerning Animal Husbandry and Animal Health and Licensing Guidance And Business Registration Ranch, which states that the livestock company and certain parties who seek cattle to scale certain businesses are obliged to follow the procedures for aquaculture animals is not well with disturbing public order in accordance with the guidelines set by the minister in addition to the licensing process must be approved by the farm community about the location where the livestock business to be established. (2) An environmental impact arising from the chicken farm that is a negative impact in the form of environmental pollution, odor, chicken health while the positive impact chicken farm can boost the empowerment of local communities. Thus in maintaining farm Candirejo Mojotengah Wonosobo should implement procedures Efforts Environmental Sustainability and Environmental Monitoring Effort (UKL / UPL) if the procedure Efforts Environmental Sustainability and Environmental Monitoring Effort (UKL / UPL) is not implemented then it will be penalized environmental law in this case will be in wear business license revoked.

Schizophrenia is a disorder in a person with a state of being unable to think logically so that he cannot control his behavior and emotions. One of the positive symptoms of schizophrenia is hallucinations. Hallucinations occupied the highest number in 2018 as many as 5,339 people in RSJD Dr. Amino Gondhoutomo, Central Java Province. Hallucinations are the inability to distinguish between internal and external stimuli. One of the therapies for hallucinations is occupational therapy. Occupational therapy is an activity to correct abnormalities, maintain and improve the client's health status. The purpose of this case study is to describe the symptoms of hallucinations before and after being given occupational therapy for leisure activities. This type of research is descriptive with a case study approach. This study used 2 people with auditory hallucinations as subjects who were willing to be respondents. The results showed a decrease in the score of hallucinatory symptoms before and after being given occupational therapy for leisure activities to Mr. T from 13 to 4 and Br. R from 16 to 8. It can be concluded that the provision of occupational therapy for leisure activities has an effect on reducing hallucinatory symptoms experienced by schizophrenic patients with auditory hallucinations.

unorganized street sellers is sufficiently significant. The data existing in Trade Service shows out of 5,817 street sellers registered, some of them have not been arranged completely by Surakarta City Government. New Klewer Market opened officially on April 21, 2017 by Trade Service can arrange the placement of sellers better in New Klewer Market. Process of validating Klewer Market’s seller data completed by City Government indicates that 2,211 sellers will be arranged and placed, passing through a procedure including registering, problem mapping, scheduling, and requirement communicated to all sellers. Similarly, the Street Sellers affiliated with Klewer Market Yard Sellers Association (Paguyuban Pedagang Pelataran Pasar Klewer, thereafter called P4K) have been arranged on the fourth floor of new Klewer Market building, consisting of more than 900 sellers. All yard sellers should know environment orderliness organized by management and should comply with it. The problems faced by the sellers not permitted to transfer their shanties to others have been apparently understood by sellers. City Government attempted to establish more intensive and better communication, in socializing the rules to the sellers. Cooperation between City Government and organizers and sellers to maintain the environmental orderliness in Klewer Market is expected to implement the arrangement of Yard Sellers in Klewer Market of Surakarta corresponding to the arrangement program. The yard seller arrangement policy in Klewer Market of Surakarta referring to the good application of cooperation can realize better the performance of Surakarta City Government, in this case Trade Service of Surakarta City.Keywords: management and arrangement, environmental orderliness understanding, Klewer Market’s Street Sellers

Decision Support System couple the intellectual resource of individuals with the capabilities of the computer to improve the quality of decision. It's a computer based support system for management decision makers who deal with semi-structured problem. An integrated decision support system for use in an machine mollen product has been developed. It incorporates a linear Programming model that represents the contribution optimal and optimizes the production water pump and mollen machine. An optimization model is performed using a management scient model called linear programming approach in older to determine media selection. To use this model, the DSS needs ti interface with another software. Mathematical Programming is a technique used in mathematical models, particularly optimization models, to assist in decision making. The Simplex Method is "a systematic procedure for generating and testing candidate vertex solutions to a linear program." (Gill, Murray, and Wright, p. -137) It begins at an arbitrary corner of the solution set. At each iteration, the Simplex Method selects the variable that will produce the largest change towards the minimum (or maximum) solution. The  development of computer programs to be used as Decision Support Systems involves several tasks such as mathematical modeling, technical and data collection and development of a user friendly interface.