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The occurrence of crime is caused by several factors, namely criminal biology, criminal psychology, and criminal sociology. Even though there are many factors related to an offender committing an act of sexual abuse based on that basis, I took a research entitled: "Criminological review of the causes of people committing an act of sexual immorality (Study of the Demak State Decision No.115.Pid.Sus / PN / Dmk August 10, 2016) ". Formulated as follows what factors cause people to commit criminal acts of sexual abuse? And what about the criminology review of the perpetrators of obscene criminal acts in the Demak District Court for the study of obscene decisions based on the decision of the Demak District Court No.115.Pid.Sus / 2016 / PN / Dmk 10 August 2016 ?. A type of sociological juridical study, the specifications of this study are analytical descriptive. Descriptive qualitative analysis data with the aim of describing the exact characteristics, state of symptoms of a particular individual or group can be concluded later stages. Based on the research results obtained: the conclusion of biological factors, psychological factors, sociocultural factors. Criminal psychology factors on the condition of the perpetrators can be seen from the way they do, sociocultural factors seen from the economic conditions, changes in the social status of rural communities to the city. Crimes related to criminal psychology, criminal biology, sociocultural: 46 year old convict R as a criminal biologist who committed crimes such as sexual abuse, convicted R male sex. Biologically criminal acts of sexual abuse committed by men rather than women, convict R has a normal mental state that psychologically has the ability to be responsible for the crimes committed.   Keywords: Criminology, Causes of Crimes, Crimes for obscenity.  

Pressure  ulcer is local injury of skin of subtexture it, generally at bump of bone, the effect of pressure or pressure combination with friction or seraping. To preventing the risk of pressure ulcer at total bedrest patient need to treatmen of skin by Nigella Sativa Oil. The purpose of this case study is to be analyze of application by prevention of pressure ulcer pressure sores method at total bedrest patient. The type of this research is descriptive with method of the case study. The subject of this research use two patient who is sustain of total bedrest more than 3 eith enteria for assesment result by Norton 14 scale less than 14 which it is categorized risk of everage pressure ulcer. The result of this research can be conclude at subject I from 10 Norton scale to 13 scale, at subject II from 13 Norton scale to 16 scale. So, at the time from it review with high severe of injury to use the Design from every the category that obtains the result 0 which it means not happens pressure ulcer injury by both of subject. The nurse must be applies by Nigella Sativa Oil therapy at total bedrest patient to can prevent of pressure ulcer risk.

Proses kriptografi masih sering dikombinasikan dengan steganografi dalam mekanisme pengamanan data dan penyembunyian data. Pengamanan data ini tidak hanya dilakukan pada data yang bersifat berhenti dan tersimpan pada komputer. Perkembangan teknologi komunikasi dalam jaringan memberikan revolusi dalam mengamankan data berjalan melalui saluran transmisi. Dalam paper ini dilakukan sebuah systematic literatu rereview (SLR) yang membahas perkembangan teknik steganografi data berjalan serta memberikan gambaran pengembangan penelitian untuk meningkatkan kekuatan proses pengamanan data.

This study aims to evaluate the effectiveness of digital transformation in the 5.0 era in transforming latent cash waqf assets into productive capital capable of sustainably driving the community’s economy. The study employed a qualitative approach using a literature review method. Data were obtained through literature searches and official documents from the Indonesian Waqf Board, then analyzed descriptively to obtain comprehensive conclusions regarding the effectiveness of digital systems in cash waqf management. The results indicate that financial technology (fintech) such as QRIS, crowdfunding, Islamic banking applications, and digital wallets (e-wallets) are capable of overcoming conventional bureaucratic barriers through the concept of “micro waqf,” which is accessible to all levels of society. Based on the Technology Acceptance Model (TAM) theory, ease of digital access has been proven to increase public interest in waqf because it reduces administrative barriers and concerns regarding transaction amounts. In addition, real-time data-based reporting systems also improve transparency and accountability in waqf management. Therefore, the digitalization of cash waqf in the 5.0 era serves as a form of social engineering in collecting collective funds to sustainably support sharia-based productive sectors.  

International Financial Reporting Standards are standards focusedin fair value approach on measurement and disclosure criteria that requirethe greater extent of the exerciseof professional judgment. This study aims tounderstand the exercise of auditor professional judgment in InternationalFinancial Reporting Standards (IFRS) in fair value of fixed assets, tounderstand the factors that contribution in exercising professional judgmenton fair value of fixed assets and what constrains that emerge whenexercising professional judgment in fair value of fixed assets as well assolution that can be done to overcome these problem.This study uses qualitative research methods with aphenomenological approach as it is meant to analyze and look for themeaning behind the experiences of the auditor in exercising their professionaljudgment. This study focused on the exercise of professional judgment on thefair value of fixed assets. The research was conducted through interviewswith auditors who work as public accountants in public accounting firm.Results of this study indicate that auditors exercise their professionaljudgment to review the appraisal value by assessing the reasonableness of theassumptions, methods and data used. Auditors exercise their professionaljudgment by considering the factors that influenced such as consideration ofmateriality, subjectivity, knowledge, and experience as well as factors such asthe audit job IFRS requirements, the nature of accounts, compliances withIFRS, audit history, engagement management, fraud risk and going concern.The auditor had no difficulties in using professional judgment in assessingthe fair value of fixed assets due to the existing appraisal valuation. Insteadauditor experienced problems when assessing the fair value of financialinstruments is important for future research. Finally, team work anddiscussion are solution that auditors used to overcome the problem inexercising professional judgment.

Public Accountants Professional Standards (SPAP) applicable in Indonesia during this refers tothe auditing standards of the Americans. The Code currently in force, namely adopting the IFACis comprised of two parts namely Part A contains the Basic Principles of Professional Ethics andprovide conceptual framework for the application of principles, and Part B contains the Rules ofProfessional Ethics which provides illustrations of application of the conceptual framework incertain situations.Some differences between the draft Code of Conduct Code of Conduct with thePublic Accountants that currently applies, among others: 1) The number of paragraphs 2) Thecontents of the draft Code of Conduct 3) Application of Conceptual Framework. Besides the basicprinciples presented in Part A consists of five principles, namely Integrity, Objectivity,Competence and Professional Care, Confidentiality, and Professional Conduct. While the Codecurrently applies consists of eight principles, which are: Integrity, Objectivity, Competence andProfessional Care, Confidentiality, Professional Conduct, Professional Liability, Public Interest,and Professional Standards.Therefore the application of codes of conduct expected to be moreaccountable and transparent to the Profession of Public Accountants, Services provided by PublicAccountant wider than the old standard, and the more detailed sections and detailed that itsupports Public Accountants became more professional and increase public confidence.Key Words: public accountant professional standards, codes of ethics, accountability,transparency and public confidence

Abstract : The increasing number of judicial review cases on acts/ordinances demanded by the public to the Court of Constitution has indicated an unsatisfactory  attitude concerning the contents of the acts/ordinances as they are in conflict with their rights. Several decision of the Court of Constitution accepted the judicial review claimed by the public  by abrogating article(s) or part of the act/ordinance could be seen as a category of the Court of Constitution’s authority to protect human rights. Nevertheless, in practice such a decision of the Court of Constitution cannot be implemented at once since law itself is a system.   Key words : Court of Constitution. Human rights.

This article discuss research progress and future opportunities for modeling consumer choice on the Internet using clickstream data and also to compare the nature of Internet choice (as captured by clickstream data) with supermarket choice (as captured by UPC scanner panel data). Though the application of choice models to clickstream data is relatively new, and review existing early work and provide a two-by-two categorization of the applications studied to date (delineating search versus purchase on the one hand and within-site versus across-site choices on the other). The article discusses additional opportunities afforded by clickstream information, including personalization, data mining, automation, and customer valuation and also offers directions for further research in these areas. Notwithstanding the numerous challenges associated with clickstream data research.