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Prostitution is an act that deviates and violates the rules of social and religious values ​​and norms. Prostitution involving parties such as pimps, commercial sex workers, and service users comes from various circles due to economic factors and lack of mental strength in dealing with global changes in society that changed to the modern era, as well as lifestyle demands where values ​​and norms exist in in society began to be eroded by the changing times that are increasingly developing. The method used in this research is normative juridical, research specifications in concreto, secondary data sources, the data obtained will be analyzed qualitatively. The results showed that law enforcement in the handling of prostitution in Demak Regency was carried out using the model of actual enforcement law. It emerged after the discretion in law enforcement was believed to be due to limitations, both related to infrastructure, quality of human resources, quality of legislation and lack of community participation. Law enforcement officers include the Civil Service Police Unit, Demak District Police, and Social Services. Obstacles that occur in law enforcement in the prevention of prostitution in Demak Regency are due to legal factors including; in the sound of the Regional Regulation numbers are unclear so that it can be bargained in other words not in accordance with these rules, law enforcement factors; law enforcement officials are less assertive, law enforcement officials prioritize the principle of humanity, and the lack of personnel, factors and facilities include; the absence of rehabilitation houses to accommodate community disease perpetrators (CSWs) and lack of funding to crack down on perpetrators to the judicial process, community factors include; the community is less participating in reporting the practice of prostitution around them, and there are backing / thugs or pimps who protect commercial sex workers to provide information early so they can escape, cultural factors include; The inherent community culture has long since begun to be abandoned, and the existence of a modern city culture has entered the Demak District.   Keywords: Law Enforcement, Prevention of Prostitution

This study aimed to examines the influence of the regional revenue, general allocation funds and general special allocation funds on the capital expenditures moderated by economic growth. The population of this research are District/City Central Java Province which consists of 35 District/City. The study uses secondar data such as Realization Report 2013 until 2015 budget. The technique of data analysis is used multiple regression analysis.The results of this study shows that General Allocation Fund has a positive influence on Capital Expenditure. However, Local Revenue and Special Allocation Fund does not affect on Capital Expenditure. While Economic Growth proved to moderate Local Revenue to Capital Expenditure. But Economic Growth does not moderate the relationship between the General Allocation Fund and the Special Allocation Fund  to Capital Expenditures.  Keywords : local revenue, general allocation fund, special allocation fund,   economic growth and capital expenditure.

This study examines the effect of cash flow volatility, accruals, sales volatility, debt level, operating cycle and firm size to earnings persistence. This research is conducted at Indonesia Stock Exchange by using unit of analysis of manufacturing company which have go public. Sampling method using purposive sampling with research period 2014-2016. Relationship and or influence between variables explained by using multiple analysis method with program SPSS 19. The results showed that the sales volatility, debt level and operating cycles had a significant effect. While volatility of cash flow, the amount of accruals and firm size have no effect to earnings persistence.  Keywords: volatility of cash flow, accrual amount, sales volatility, debt level, operating cycle, firm size and profit persistence.

This study examines the effect of independent commissioner, auditor reputation, ownership concentration, and the firm size to enterprise risk management disclosure. This reseach was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing companies that have gone public. The sampling method using purposive sampling the study periode of 2014 through 2016. The analysis technique that used is multiple regression analysis using SPSS 21. As a condition for statistical testing has been done normality test and classical assumption that the result show that distribution is the norm and escaped from the classical assumption The result showed that independent commissioner, ownership  concentration, and the firm size does  not  effect  Enterprise Risk Management  disclosure, while auditor reputation positive effect Enterprise Risk Management disclosure.  Keywords :  enterprise risk management, independent commissioner, auditor reputation, ownership  concentration, and firmsize.

This study aims to examine and analyze the influence of competence of human resources, regional financial accounting system, government accounting standards, internal control, the quality of local financial statements at the Regional Work Unit Unit in Semarang City. This study uses primary data obtained by spreading the questionnaire in the Regional Work Unit Unit of Semarang City. Respondents in this research are Echelon III and Echelon IV. Sampling method using purposive sampling with the help of software SPSS version 16. The result of this research stated that the competence of human resources has no effect on the quality of regional financial report, while the variables of government accounting system, the variable of financial accounting system of the region and internal control influence to the quality of regional financial report.  Keywords:      quality financial reporting  areas, the competence of human resources, financial accounting systems of the region, government accounting standards,internal control

The purpose of this reseach is to test the influence of leverage, profitability, assets growth and firm size to the dividend policy. This research has been carried out by using quantitative approach and multiple linier analysis method.The data is the secondary data which has been obtained from manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2016 periods. The data collection technique has been done by using documentation and literature study. The sampling has been done by using purposive sampling. The result of this research indicate that Firm Size have positive influence on Dividend Policy. Whereas Leverage, Profitability and Assets Growth have no influence on Dividend Policy.  Keywords: leverage, profitability, assets growth, firm size on dividend policy

The purpose of this study is Student accounting after graduation can choose the type of career in accordance with the field of science one of them is as a public accountant. This study aims to analyze the factors that affect the interests of accounting students for a career as a public accountant. Samples used in this study are students accounting semester 6 and above University Stikubank (UNISBANK) Semarang with the number of respondents as many as 88 people. The data used in this study is primary data that the data obtained from the distribution of questionnaires to students majoring in accounting. Based on the results of research and analysis that have been done can be concluded: Variable financial reward, professional recognition, social values, work environment, and personality have a significant positive effect on the interest of accounting students career as a public accountant. While the variables of professional training and job market considerations have a significant negative effect on the interest of accounting career students as public accountants. The financial reward variable is a variable that has a considerable effect on the interest of accounting students as a puclic accountant.  Keywords:         financial awards, professional training, professional recognition, social values, work environment, job market considerations, and personality towards the interests of accounting students career as public accountants

The purpose of this study is to evaluate the internal control system for the management of fixed assets and assess the obstacles faced in managing fixed assets in the Government of Brebes Regency. This type of research is a case study with a qualitative approach using descriptive methods. Effectiveness is assessed using 5 (five) elements of the Internal Control System by giving weight to each element. Assessment is done by assessing the results of interviews using the Internal Control Questionnaire (ICQ) test list that refers to PP No. 60 of 2008 and equipped with observations and documents. Based on the results of the interview completed with the results of observations and documents, the results obtained were the elements of the control environment were given a weight of 30% so as to obtain a value of 27.27%. Risk assessment is given a weighting of 20% so as to obtain a value of 8.57%. Control activities are given a weighting of 25% so as to obtain a value of 19.70%. Information and communication are given a weight of 10% so that they get a value of 7.88%. Monitoring was given a weighting of 15% so that it obtained a score of 10.18%. The total value of 5 (five) elements of the internal control system in the Government of Brebes Regency is 73.60% which are classified as effective criteria.  Keywords: management of fixed assets, internal control systems (spi).

This study examines the effects of institutional ownership structures, managerial ownership structures, public ownership structures, growth opportunities,debt convenant (leverage), tax and political costs, litigation risk to accounting conservatism. The research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis. The sampling method used purposive sampling with the observation period from 2014-2016. Relationship and between variable is described by using multiple regression analysis. The results showes that the institutional ownership structures had no significant effect on accounting conservatism,managerial ownership structures had no significant effect on accounting conservatism, public ownership structures had no significant effect on accounting conservatism, growth opportunities has negative no significant effect on accounting conservatism, Debt Convenant (leverage) has negative effect on accounting conservatism, tax and political costs has positive effect on accounting Conservatism, litigation risk has negative effect on accounting conservatism  Keyword: institutional ownership structures, managerial ownership structures, public ownership structures, growth opportunities,debt convenant (leverage), tax and political costs, litigation risk and accounting conservatism.

Today Christians has faced various challengge that plunge many christian into consumerism, terrible sadness, hedonism and covetous. As the result many christian become selfish, irritable, and  egoist. For that  reason, Pope Francis urged  many  preachers should  work  hard  in proclaiming the gospel especially through homilies because homilies beyond all form of catechesis. This paper aims to explore Pope Francis' theological ideas about concerning homily. In a way of exploring the theological conception regarding homily, the writer treats the apostolic exhortation of evangelii Gaudium article number 135-159.

Keabadian dunia menjadi salah satu topik yang menjadi perdebatan di kalangan para pemikir abad pertengahan. Sebagian pemikir menganggap bahwa dunia bersifat abadi atau sudah ada sejak awal mula. Namun, para pemikir lainnya beranggapan bahwa dunia tidakah abadi. Dalam argumen-argumen yang dikemukakannya, Santo Thomas Aquinas mengatakan bahwa dunia tidaklah abadi dan tidak seorangpun yang dapat membuktikan awal mula dunia. Bagi Santo Thomas Aquinas,  hal ini tidak dapat  dijelaskan  melalui pembuktian  demonstratif, melainkan hanya dapat dipahami dengan iman. Hanya dengan imanlah orang percaya bahwa dunia diciptakan oleh karena kehendak bebas Allah.

Allah menunjukkan kehadiran-Nya melalui berbagai fenomena. Pada masa Elia, berbeda dengan manifestasi kehadiran pada zaman Musa, Ia menyatakan diri dengan bunyi angin sepoi-sepoi basa. Tulisan ini mengulas tentang latar belakang sejarah pada zaman Elia, beberapa elemen di dalam manifestasi kehadiran Allah dan pembahasan dari setiap ayat teks 1 Raj 19:9-14. Elia berdialog dengan Allah dengan mengungkapkan pengalaman pribadinya dan semangat yang menyala untuk Allah semesta alam. Manifestasi kehadiran ilahi yang dinyatakan secara misterius dengan fenomena alam ini mengarahkan manusia untuk melihat karya Allah yang tersembunyi dan tanggapan dalam kesetiaan hidup di bawah bimbingan- Nya.

Kita tidak cukup hanya menggunakan media sosial semata-mata untuk mewartakan Injil dan menyampaikan ajaran asli Gereja.  Tetapi kita perlu mengkomunikasikan pewartaan dan ajaran tersebut dengan teknik, bahasa, dan psikologi baru dengan menggunakan aksioma dan cara Yesus berkomunikasi. Tujuannya adalah untuk mengenerasi komunikasi otentik bagi kemajuan, unitas, dan keutuhan hidup manusia sebagai tujuan utama dari media sosial sebagai anugerah Allah.

Upaya menemukan teologi biblis yang relevan dengan zaman ini sangat penting. Studi tentang karakter-karakter dalam Mrk 4:35–8:30 ini merupakan salah satu upaya tersebut. Analisis naratif dalam studi Kitab Suci, dengan fokus pada analisis karakter, tidak sulit untuk diarahkan pada refleksi teologis yang relevan. Proses identifikasi pembaca dengan tokoh- tokoh dalam Kitab Suci pada umumnya dapat dilakukan dengan lancar, seperti yang ditunjukkan dalam artikel ini. Metode analisis karakter dengan kategorisasi berdasarkan jenis dan  sifat  dalam artikel  ini,  selain  memperjelas posisi  para  karakter,  juga  mempertegas pengenalan akan karakter utama dalam Injil Markus, yakni Yesus. Interaksi mereka dengan Yesus, baik secara langsung maupun tidak langsung, pada akhirnya menuntun para pembaca untuk menentukan sikap dalam interaksi pribadi dengan Yesus.

Moralitas intervensi kemanusiaan harus didasarkan pada Alkitab. Artikel ini mencoba mengusulkan dasar alkitabiah dari moralitas intervensi kemanusiaan. Metode yang digunakan dalam artikel ini adalah studi pustaka. Dua ajaran Alkitab, satu dari Perjanjian Lama dan satu dari Perjanjian Baru, direfleksikan. Pertama, teks Perjanjian Lama Kejadian 1:26-27 menceritakan martabat dan nilai manusia, sebagai puncak ciptaan Tuhan. Manusia harus menghormatinya. Melindungi hidup manusia adalah alasan yang adil untuk intervensi kemanusiaan. Kedua, dalam intervensi kemanusiaan, ada ketegangan antara “keprihatinan kemanusiaan” dan “kedaulatan bangsa.” Ketegangan ini sejajar dengan ketegangan dalam Perjanjian Baru Luk 6:6-11. Teks ini menceritakan ketegangan antara “berbuat baik” dan “menjaga hukum”. Yesus, Guru Moralitas kita, mengajarkan bahwa berbuat baik dan menyelamatkan hidup (“keprihatinan kemanusiaan” dalam intervensi kemanusiaan) lebih tinggi nilainya daripada mengikuti hukum Sabat (“kedaulatan bangsa”). Kedua teks dapat menjadi dasar bagi moralitas intervensi kemanusiaan.

The aim of the research is to find an empirical evidence concerning the implementation of customer perspective of Balanced Scorecard (BSC) in Assalaam Islamic Modern Boarding School Surakarta (AIMBS Surakarta). It is a case study research. Qualitative research design is conducted using semi-structured interviews with 27 members from different stakeholders. Research findings showed that customer perspective of BSC and attributes in strategy map of BSC have been implemented well in AIMBS Surakarta. Besides, the research found supporting factor of implementation of customer perspective of BSC in AIMBS Surakarta, namely: strong commitment from management to adjust the change. The limitation of the research is that the research findings can not be generalized. For future research, it is suggested that the researcher will add the numbers of research object so that the generalization of the research findings can be achieved. Thus, it will give clearer description about implementation of customers perpective of BSC in Islamic boarding schools

Number of fish seed can be measured by means of conventional observation using eye senses. But when the fish seed measured pretty much it will take a long time (not efficient) and cause incorrect measurement results (inaccurate). The accuracy of calculation of fingerlings is crucial trust between seller and buyer.During this time a sensor is used to detect the amount of fish seed is passed through a transparent hose using a light sensor (Light Dependent Resistor) and photodiode sensors as infra red light receiver. The level of accuracy of the sensor lies in the intensity of the light beam is received so that the sensor will be impaired if airya murky and there are air bubbles pass through the sensor so that the fish count error occurs.This research will be conducted design counters the number of fingerlings using infra red phototransistor sensor with a frequency of 20KHz to fish and then processed using the logic matrix. Results matrix logic into the data input to be processed by a microcontroller as the basis of results of calculation of the amount of fish.Development model studies using models of R & D (research and development) that produce a product in the form of the final product. Experiments were carried out using the type and length of catfish fingerlings with a length of 3 cm to 5 cm. Fish seed count tool has been tested to catfish farmers in the village Siwarak Ungaran City.The trial results calculators fish seeds have difference of 3% of the calculated results Manual or accuracy of calculation results have fish reaches 97%, then a counter of fish seed is acceptable to be used by catfish farmers.

The increase in motorized vehicles in urban areas is followed by an increase in cases of motorcycle theft due to the lack of public awareness about the motorcycle security system. The intensity of motorcycle theft with its disclosure is still far in comparison. Crime will also increase, such as cases of theft of motor vehicles, especially motorbikes. Cases of motorcycle theft still often occur, this happens because there is still a lack of security systems contained in motorized vehicles that only use ignition. the existence of an alternative safety system is needed because the average key of a conventional motorcycle is easily penetrated by thieves. A double motorcycle safety device (Doble Smart Lock) composed of an RFID and Personal Identification Number (PIN) and an ATMega microcontroller. This system serves to provide two-stage security. The first stage is a microcontroller in the form of a PIN and the second stage is an RFID system. If the first stage breaks then it will enter the second stage, namely the RFID system The results in the form of a main tool for motorcycle management consists of: Power supply, RFID Card, RFID Reader, Personal Identification Number (PIN), IC / Microcontroller ATMega and already running. The system testing process shows the number 3 in the expert validation test and the number 3 in the expert validation trial. Based on the above calculation, it can be concluded that the validation results from the expert show that the value of 3 is between 2 - 3, which is classified in the valid category. The system process shows the number 3 in the expert validation and the number 2.9 in the validation trial of the user. Based on the above calculation, it can be concluded that the validation results from the user point to a value of 2.9 between 2 - 3 which is classified in the valid category.

Perjalanan wisata selalu berkaitan dengan bagaimana seorang wisatawan mengunjungi obyek wisata berdasar kebutuhan informasi tentang rute yang harus dilalui ke obyek wisata yang diinginkan dan transportasi apa saja yang bisa digunakan berdasar waktu yang dimiliki. Petunjuk arah juga sangat diperlukan untuk kemudahan akses perjalanan.             Model analisis pre-defined singkle-linkage dilakukan untuk menentukan obyek mana saja yang memiliki lokasi berdekatan bisa membentuk satu klaster dan kunjungan dilakukan berdasar jarak paling dekat dengan klaster menuju klaster berikutnya sesuai dengan kelompok jenis obyek wisata. Perhitungan jarak antar obyek dengan pengguna menggunakan metode Euclidean Distance untuk mencari jarak berdasar ketetanggaan terdekat.              Hasil analisis penentuan obyek wisata di kota Semarang dengan metode pre- defined single-linkage divisualisasikan menggunakan dendrogram yang bisa menggambarkan kelompok obyek dalam satu klaster berdasar ketetanggaan terdekat. Dari dendrogram bisa dilihat jumlah klaster yang terbentuk dari 14 obyek wisata.

Sanggar tari merupakan sarana melakukan aktivitas berkesenitarian oleh sekelompok orang yang meliputi pelestarian, penelitian, dan kerjasama. Sanggar tari sangat diperlukan kehadirannya oleh masyarakat, seniman, dan pemerintah sebagai sarana untuk menumbuh kembangkan kesenian tari di Indonesia. Dengan upaya pemerintah dan seniman di Indonesia untuk melestarikan tari tradisional tersebut masyarakat terutama generasi muda lebih banyak berminat pada kesenian tari modern. Seiring dengan pesatnya perkembangan teknologi, pengaksesan informasi dapat dilakukan dimana dan kapan saja dengan media internet, baik menggunakan perangkat komputer, mobile device sehingga informasi yang dibutuhkan dapat diakses dengan cepat. Penelitian ini mengusulkan pembuatan aplikasi yang digunakan untuk mengakses informasi lokasi sanggar tari. Algoritma Floyd-Warshall digunakan untuk menentukan rute terdekat pada lokasi sanggar-sanggar tari.