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Children’s sexual abuse was increasing at Tuban district. Data from the Social Service for Women Empowerment and Child Protection (Dinsos P3A), and NGOs in Tuban District recorded an increase in violence against children, especially victims of sexual abuse from 2013 to 2017, even after Regional Regulation (Perda) Number 13 of 2013 concerning Child Protection was implemented. The impact of cases of sexual violence on children is very severe because it can cause severe trauma, loss of self-confidence, victims will feel hate towards themselves to personality disorders as adults. Methods: One effort that is promoted as an action to prevent incidents of sexual violence against children is an educational workshop sexual abuse in children. The purpose of this community service activity is twofold, namely to increase understanding of sexual education in children and to increase children's awareness of acts of sexual violence, namely to fourth grade students at SDN Gesikharjo Palang Tuban. Result: The workshop was conducted by giving counseling to 86 students grade IV at SDN Gesikharjo Palang Tuban, followed by educational games using giant ladder snake media that have been modified to contain content on sexual education and sexual violence in each box with participants as the pieces to evaluate participants' awareness of sexual violence then closed with a child's self-reflection with a picture of himself to identify the possibility of violence in children. Conclusion: This activity succeeded in increasing the understanding and alertness of grade IV children at SDN Gesikharjo Palang Tuban and finding students who were victims of violence which were then treated by counselors from NGOs caring for children. Suggestions, the government and educational institutions need to launch a sexual education program and increase awareness of sexual violence against minors as an effort to prevent sexual violence against children.

Youth organizations have the potential to build the nation and as agents of change, therefore their existence needs to be managed professionally so that they truly contribute to regional development. Within the village environment, there are many potentials that can be developed as alternative capital for regional development. It is hoped that the implementation of strategic management in its management will produce work programs that are appropriate to the needs and potential resources owned by the village/kelurahan, as capital in developing the village. The concept of strategic management includes how an organization makes strategic plans, coordinates and implements programs and evaluates them. In several kelurahans within the sub-district, the existence of youth organizations tended to show less of their role in promoting village development. The existence of this organization seems to be just a formality to complement activities in the village. The awareness of residents to use this organization as a forum for activities and to participate in developing their area is very lacking. The organizing process requires funds to run the programs that have been planned. In general, the obstacles to realizing work programs include funding issues. With sufficient funding, young people can develop their potential, to empower villages and their communities (carry out the activities needed) and provide added value and increase welfare. However, in reality in society, these organizations are not managed properly and optimally because they are constrained by financing. One of the efforts to attract funds is by submitting proposals for funds to certain institutions, both government and non-government organizations. Most of them do not know how to make a proposal for funding an activity. Furthermore, the regional autonomy policy provides opportunities for regions to develop themselves and their communities in accordance with regional needs/interests, so the role of youth as a nation's potential and development constellation cannot be separated from village/sub-district development.

The purpose of this study are (1) to analyze the factors that cause violations of traffic signs by motorcycle riders in the city of Semarang. (2) To analyze criminological studies of violations of traffic signs by motorcyclists in Semarang City. The approach method is done juridically sociologically, specification descriptively using primary data and secondary data, through interviews and literature, then analyzed qualitatively. The results of the discussion show that (1) the factors that cause violations of traffic signs by motorcyclists in Semarang City are human factors, among others, the driver's indiscipline, the intent of the driver and the pretense of the driver. (2) Criminological study of violations of traffic signs by motorcycle riders in the city of Semarang, namely the presence of awareness, discipline, public interest in having a vehicle, incompetence factor

One of the biggest state revenue to support the country's life is taxes. Tax compliance is one of the factors that affect the size of a state income tax. This study aimed to examine the effect of tax knowledge, tax awareness, quality of service tax authorities, tax rates, and tax penalties on tax compliance SMEs.The population in this study is the taxpayer SMEs in Gayamsari, Semarang City as much as 80 SMEs that are in 7 villages namely, Gayamari, Tambakrejo, Kaligawe, large rice fields, Siwalan, Tendean Lamper, Sambirejo. The sampling method is done by census sampling method, the number of taxpayers SME population in Sub Gayamsari entirely used as a sample in the study. The analysis tool used is multiple linear regression.The results showed that knowledge of tax significant positive effect on the SME tax compliance, tax awareness significant positive effect on the SME tax compliance, service quality fiskus significant positive effect on the SME tax compliance, tax rates significant positive effect on the taxpayer kepatuhaan SMEs, and tax penalties significant positive effect on the SME. Keywords: Knowledge Tax,Tax Awareness,Service Quality authorities,Tax Rate Tax Sanctions, Taxpayer Compliance SMEs.

Capitalism is believed to bring profit to the owners of capital and encourage economic growth, but the bad impact it generates for the wider community is also more so that capitalism creates a seemingly endless snare. Accounting as part of the economy also can not be separated from capitalism. This article aims to explain the traps of capitalism inherent in the adoption of the International Financial Reporting Standard (IFRS). The traps of capitalism inherent in the adoption of IFRS include (a) increasing opportunities for foreign investors to exploit the natural resources and human resources in Indonesia, (b) the opening of opportunities for the capitalist economic system to replace the family economy system mandated by the Constitution 1945, (c) fair value accounting in IFRS provides an instrument for profit accumulation greed, (d) IFRS adoption encourages Indonesia to engage in global markets so as to facilitate 'flow of things capitalism', which affects the accumulation of money (profit) as the sole Goals and other "value" waivers, including moral values. Efforts to compensate for the trap of capitalism in IFRS adoption can be an increase in the ethics of accountants' learning adapted to the ideology of Indonesia and the value of the Godhead, the development of business processes and accounting practices based on religious values, and the development of critical accounting discourse as a means of awareness of the adverse effects of capitalism. Keywords: trap of capitalism, accounting, adoption of IFRS

Organic products as natural products or are free of chemicals /pesticides , is currently a trend in many countries around the world.The tendency of shifting consumer consumption patterns of consumingorganic products to conventional products has become an interestingphenomenon today . Shifting back to nature lifestyle , has become a wisechoice to meet a healthy lifestyle . This view , looking at the trend ofconsumers choosing organic ingredients and eco-friendly products isincreasing. Of the various existing studies , found that attention and thedesire to buy organic food and organic food products behavior isincreasing nowadays. The purpose of this study was to analyze theinfluence of ecological knowledge, willingness to pay more, andenvironmental awareness of the organic product purchase decisions inHortimart Agro Center Bawen .The population in this study is that consumers Hortimart AgroCenter Bawen. Based Slovin formula, the sample size was 100respondents were obtained with Purpose Sampling techniques , namelyconsumers who consume organic products . Primary data was collectedthrough questionnaires and analyzed using multiple linear.The resultsof the research on 100 respondents in Hortimart Agro EcologicalKnowledge Center showed that no significant influence on purchasingdecisions, different results are shown in the willingness to pay more andthe environmental awareness and significant positive influence onpurchasing decisions. willingnessto paymore variable (b2 =0,550)became the biggest factors influencing purchasing decisions.

This community service activity is motivated by the importance of Strengthening digital communication capacity within environmental communities to support the sustainability of community-based environmental conservation movements. The MAT PECI Community (Indonesian Community for Ciliwung Care) as an active partner in conservation and education along the Ciliwung River still faces limitations in managing digital organizational communication, particularly in documentation, publication, and social media optimization aspects. This activity aims to enhance the capacity of community members in utilizing digital media as a means of communication, education, and environmental advocacy. The method used is Participatory Action Research with a participatory approach that involves the community actively from problem identification, planning, implementation, to evaluation. The program includes digital communication training, mentoring in social media content creation, basic photography and videography training, and the development of community digital publication strategies. The results show an increase in members’ understanding and skills in using social media, behavioral changes toward more structured documentation, greater awareness of the importance of digital communication, and the formation of a more directed organizational communication system. The findings indicate that strengthening community-based digital communication is effective in social empowerment and supports the sustainability of environmental conservation movements.

Willingness to pay taxes is a necessary first step to carry out taxation. It's own volition arise based on many factors that influence it. This study was to find out how much influence the awareness factor to pay taxes, knowledge and understanding of tax regulations, a good perception of the effectiveness of the tax system, and the Sunset Policy jointly on the level of willingness to pay taxes in the region of UMKM Semarang. Data collection is done by collecting primary data in the form of questionnaires. The research sample consists of 131 taxpayers who have been willing to fill in questionnaires. While a decent sample processed in this study were 125 questionnaires. Method to answer the research question is processed by linear regression using SPSS. Results of research showed that: (1) consciousness of paying taxes and a significant positive effect on willingness to pay taxes. (2) Knowledge and understanding of tax regulations have a negative influence and no significant on willingness to pay taxes. (3) A good perception of the effectiveness of the tax system has positive affect and significant on willingness to pay taxes. Key words: Willingness to pay taxes, Consciousness of paying taxes, Knowledge and understanding of tax regulations, a good perception of the  effectiveness of the tax system

The rapid economic and business development affects business actors to enhance their awareness to manage the businessby implementing Good Corporate Governance (GCG). The implementation is aimed to avoid deceitfulness that endangerscompany’s assets. GCG becomes a key of success for a company to grow and earn profit in a long term, so it can winglobal competitiveness. The implementation of GCG in BUMN is not easy. So, it needs more independent and professionalmanagement to do its tasks. The role of independent internal auditors is important in implementing GCG. The internalaudits are required to provide information on sufficiency and affectivity of company’s internal control. An internal auditormust be one who has competency in finance because his role is to watch managerial activities. Besides knowledge onauditing, an auditor is expected to have knowledge on audited substance. Therefore, the competency of internal auditorsare needed to bridge the needs of Commissioner Board on auditing roles and internal controls with constraints absorptionof technical problems in accounting, auditing, and internal control. The result of this research showed that most BUMNs inbanking sector in Central Java have implemented GCG. The internal audits are in line with Commissioner Board, if so theBoard makes mistakes, it will be easily detected.Key Word : Internal audit, Good Corporate Government

This study examines the effect of time budget pressure as a moderating variable on the relationship between individual factors, namely accountability, ethical awareness, and auditor independence and audit quality on BPK Representative Maluku province. Respondents are auditors working on BPK RI Representative Maluku Province. Population are42 respondents, but only 34 respondents who returns quesionary and can be used in data processing. The sampling method used is census sampling. Data processing is performed using moderated regression analysis (MRA) and assisted by SPSS version 17.0. The results showed that time budget pressure to moderate the relationship between accountability and audit quality as well as moderate the relationship between ethical awareness and the audit quality, but time budget pressure has not influence moderate therelationof auditor independence and audit quality. Keywords: accountability, ethical awareness, auditor independence, time budget pressure, audit quality

Abstract: UU No. 32 2009 utilizes various law requirement, either administrative law, civil law, or code penal law. Civil law requirement covers the solution of conflict in environment in court and out of court. The solution of environment in the court covers group accusation, environment organization accusation right, or government accusation right. Through the above it is hoped to give fright effects as well as improve the awareness of the whole stake holders on the importance of environment management for the next generation. Key words: conflict solution, environment

AbstractThe Copy-right Act is a modern law/regulation and it is not rooted from any culture in Indonesia. Yet, as a positive law, it has the power to regulate and to enforce people. The impediment of The Copy-right Act  practices are caused by the lack of information on copy-right law in Indonesia. Consequently,  there are lack awareness of people to obey the Copy-right law. Keywords: impediment, copy-right practices. Â