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Tamanan sub district is a developed sub district, always keeping up with the times. Especially with today's socialization, parents must also participate in monitoring the socialization of their children, because one of the factors causing underage marriage is uncontrolled socialization so they are afraid of causing accidents. The above fact is an interesting phenomenon to study. Therefore, it provides an opportunity for writing to analyze the factors that cause early marriage in Tamanan District. In addition, the opinions and solutions of religious leaders regarding early marriage.In this study, the research used by the compiler is a type of field research (field research), to the Tamanan KUA and several Tamanan religious leaders regarding their views on early marriage. The nature of the research used is descriptive, analytical, primary data, namely the original source without previous intermediaries, which is the source of data on the words or actions of a person who is observed or interviewed. In this study, the authors used Law No. 16 of 2019 concerning marriage, especially articles related to the discussion in this thesis. Based on the methods used above, it was revealed that the factors causing early marriage in the District itself, namely: environmental factors, economic factors and also factors regarding understanding of religion. these factors are what cause many early marriages in Tamanan District. Then the opinion of the figures is that there are some who agree with the existence of early marriage or in the legal language of marriage dispensation. Because there are dasrnya that allow marriage dispensation. Some religious leaders disagree with early marriage. Because a marriage needs readiness from various aspects. One of the figures agreed with early marriage, as long as the marriage was carried out in accordance with the terms and conditions.

 Infection prevention therapy generally uses antibiotics (Priyanto, 2009) where inappropriate use of antibiotics (Paterson, et al., 2005) can cause resistance to antibiotics. Increasing bacterial resistance to antibiotics provides a great opportunity to obtain antibacterial compounds by utilizing the diversity of plants in Indonesia (Manik et al, 2018). Dayak onions on Lembata Island are known as forest onions, their alkaloid content has an antimicrobial function. This research aims to further study the potential of Dayak onion bulbs / forest onions (Eleutherine palmifolia) (L) Merr taken from the Lembata area, East Nusa Tenggara, in inhibiting the growth of Gram-negative Escherichia coli bacteria which include the Extended Spectrum Beta Lactamase (ESBL) strain. ) with Escherichia coli bacteria. Dayak onion 96% ethanol extract was made in a concentration of 10% to 100% which was tested with ESBL strain Escherichia coli bacteria, the inhibitory power formed was measured to determine the Minimum Inhibitory Concentration (MIC) value. Data obtained from Dayak onion (Eleutherine palmifolia) L (Merr) ethanol powder extract has antimicrobial activity in inhibiting the growth of Escherichia coli bacteria in Dayak onion (Eleutherine palmifolia) L (Merr) ethanol powder extract at concentrations of 10%, 20%, 30%, 40%, 50%, 60%, 70%, 80%, 90%, 100% of Escherichia coli bacteria is a concentration that is included in the weak group.

This study aims to determine the effect of pentagon fraud on fraudulent financial reporting. Pentagon fraud is proxied by five variables, namely the pressure factor which is proxied by external pressure, the opportunity factor is proxied by the ineffective monitoring, the rationalization factor is proxied by the audit opinion, the competence factor is proxied by the change of directors and the arrogance factor is proxied by the dualism of positions which are hypothesized to affect the fraudulent financial reporting. Population in this study were property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2019. There are 36 company data with the number of observations for 4 years (2016-2019) as many as 144 research samples obtained by purposive sampling method. Methods of data analysis using the SPSS 26 program. Results of this study indicate that external pressures have a negative and significant effect on fraudulent financial reporting. Meanwhile, ineffective monitoring, audit opinion, change of directors and dualism of positions did not have a significant effect on fraudulent financial reporting.

Kondisi persampahan Kota Mojokerto yang terdiri dari 2 kecamatan dan 18 kelurahan, pelayanan persampahan mencakup di 67% kelurahan, dengan kemampuan mengangkut 78,2% dari timbulan sampah kota sebesar 349 m3/hari dan dihasilkan dari 135.024   jiwa. Penelitian bertujuan untuk mengembangkan strategi pengelolaan sampah yang berkelanjutan dengan metode diskriptif kualitatif. Pengambilan data dengan metode studi dokumen,diskusi kelompok terfokus, wawancara dan observasi  pada proses pengelolaan sampah. Kondisi pengelolaan sampah ditinjau dari aspek teknis operasional, kelembagaan, peraturan, pendanaan, peran serta masyarakat dengan mengacu pada teori dan analisis Strength, Weaknesess, Opportunity, dan Threath (SWOT). Pengelolaan sampah Pemerintah Kota Mojokerto dengan sistem kumpul-angkut-buang mengakibatkan timbulan sampah yang tidak terkendali di TPA serta biaya operasional tinggi, dilakukan uji coba pengurangan sampah dari sumber, pengolahan sampah skala kawasan dan skala kota tetapi belum memberikan hasil optimal, sampah  masuk  ke TPA  sebesar 273  m3 per hari.  Pemrosesan sampah di TPA dengan sistem control landill dan   laju timbulan sampah sebesar 1,6% pertahun dengan biaya pengelolaan sampah yang belum cost recovery.Pengembangan strategi pengelolaan sampah diprioritaskan pada optimalisasi pengurangan volume sampah dari sumber dengan melibatkan peran aktif masyarakat skala rumah tangga dan kawasan atau kelompok, peningkatan kualitas pengelolaan TPA sebagai tempat  pemrosesan  bukan  pembuangan,  peningkatan  cakupan  pelayanan  persampahan, peningkatan kerjasama dengan pihak swata,pengembangan sistem penghargaan dan sangsi, pemulihan biaya pengelolaan sampah, kerjasama regional dalam pengelolaan sampah, optimalisasi pemanfaatan  sarana  dan  prasarana  persampahan.  Strategi  bertumpu  pada  perubahan  pola  pikir untuk   mengelola   sampah   kota   bersama   antara   pemerintah   masyarakat   dan   swasta   dengan penerapan pengurangan, pemakaian kembali, daur ulang dan pembuangan yang aman bagi lingkungan.

Main Objective: This study explores the work vacancy advertising for graphic designers in some countries and appraises differences in economic, and educational infrastructure. Background problem: The designer's role is changing and building a more critical advancement to the organization. The job and expertise of a graphic designer as commonly associated with boundless visual results, equally designing for flyers and having knowledge of typography and visual content. Apart from that, graphic designers job and competent in equal employment, study, and technology. The expansive work and skill set of graphic designers mien a challenge for lecturers and professionals alike to carry abreast of the work of graphic designers. Novelty: For design professionals and lecturers, employment provides an intermediary for compassionate labor advertising which can format academic activities and self-improvement intentions. In design research, job Ads bring information about the competencies demanded by employers in the design professional field as well as about the organization's level of knowledge of the profession. Research Method: This study uses the doc analysis method in traditional and digital graphic design job advertisements to investigate the skills that organizations seek when recruiting graphic designers. Finding/Result: The job and skills of a graphic designer are more expansive than repeatedly characterized. Graphic designers primarily provide digital and print jobs. Graphic designers primarily provide digital and print jobs. To do this kind of job, a graphic designer must have not only visual design experiences but also experiences generally identical with other areas, equally “business”, “project management”, and “research”. Conclusion: The results of this study indicate that job advertisements reverse the former during interpretive job advancement for graphic designers in the future. As a suggestion for investigating future professional development, design researchers should make more careful use of the opportunity and scope contributed by job advertisements. Keywords: Job Advertisement, Graphic design, Graphic Designer

The purpose of this research is to analyze the efforts of the Pemerintah Daerah Kabupaten Brebes to obtain an Unqualified Opinion (WTP) on the Government Financial Report (LKPD). This study uses a qualitative approach with descriptive methods. This study used a SWOT analysis and data collection was carried out by in-depth interviews and was supported by observation, documentation and triangulation.  Based on the processed data, it can be concluded that in the strength factor, the highest average is the commitment and high integrity of the Pemerintah Daerah Kabupaten Brebes and the Board of Institution Leaders, with a value of 7.9. The lowest average value is on the weakness factor, the area of Brebes Regency so that the total assets are larger and more complex, with a value of 6.0. The highest average value is on the opportunity factor in (Bimtek) and socialization from the central government with a value of 7.7. The lowest average value on the threat factor (Threat), the culture of the community that does not consider education is important, with a value of 6.1. The SO strategy gets the highest score of 4.17, so it can be said that the SO strategy are the best alternative.  Keywords: Opinion, Regional Government Financial Statements, Unqualified Opinion (WTP)

The use of Fiber Optic as a light emitter in Cocktail Dress is expected to be a new innovation in the development of party fashion. The objectives of this study are: 1) To explain the process of making a cocktail dress using Fiber Optic as a light emitter. The method used in this research is the Research and Development (R & D) method. The R&D method is a research method that tests a product to produce the best product by conducting direct trials. In addition to using the method (R&D), it also uses the method of literature, documentation, and experiments. The experiment of making Cocktail Dress using Fiber Optic as a light emitter was carried out at the Laboratory of the Fashion Design Study Program of the Kartini Academy of Social Welfare, st. Sultan Agung, No. 77 Gajah Mungkur Village, Semarang City. The percentage of additional ingredients in making Cocktail Dress, namely: 3 meters Bridal Satin Fabric, 1meter Furing, 2 meters Trikod, 1 seed thread, zipper size 50 cm 1 item, zippers size 25 cm 1 item, Fiber Optic in amount of 0.75 mm-400 m. The results of this study indicate that the Fiber Optic Cocktail Dress has the characteristic that the resulted cocktail dress can shine with the light emitting from the Fiber Optic. Thus, it can be concluded that there is an opportunity for innovation from Cocktail Dress by adding Fiber Optic.

Dry lips are caused by the effect of the epidermis tissue of the lips both in cold and hot temperatures. The lip scrub moisturizes and nourishes the lips, making them look fuller, healthier, and hydrated. This study aims 1) to determine and explain the process of making Sugar and Honey Scrub. 2) To find out how to use Sugar and Honey Scrub on dry lips. 3) To know the changes of dry lips after doing Sugar and Honey Scrub. The method used in this research is experimental research, literature, documentation and interviews. The experiment was carried out at the Laboratory of the Cosmetology Study Program of the Kartini Academy of Social Welfare, Jalan Sultan Agung, No.77, Gajahmungkur Village, Gajahmungkur District, Semarang City. The formula is 1) 17g sugar, 10g honey 2) 17g sugar, 7g honey 3) 11g sugar, 6g honey. Experimental research results show Sugar and Honey Scrub in the third experiment, 11g honey and 6g sugar produce pale yellow color, sugar aroma, soft texture. The public test was carried out to 30 Panelists. In the third experiment, the average color was 1.7, Aroma 2.4 and Texture 2.7. Changes After 1 time using the Sugar and Honey Scrub, the lips look moist, supple and healthier. Thus, it can be concluded that there is a new innovation opportunity, namely Sugar and Honey Scrub for treating dry lips.

Penelitian ini bertujuan untuk mengetahui kekuatan, kelemahan, peluang dan ancaman yang dimiliki oleh produk Restoran Noble Court, melaui analisis SWOT tadi akan ditentukan strategi mana yang paling efektif untuk meningkatkan penjualan produk di Restoran Noble Court. Penelitian ini menggunakan pendekatan Kualitatif. Model penelitian yang digunakan yakni dengan metode Wawancara mendalam, Observasi dan studi kepustakaan yang dilakukan secara sistematik berdasarkan tujuan penelitian. Peneliti mewawancarai Manajer, superviser, executive chef dan captain waiter Restoran Noble Court, 2 Orang pengamat bisnis restoran, dan 5 tamu Restoran Noble Court. Wawancara dilakukan untuk mendapatkan gambaran yang jelas mengenai kekuatan, kelemahan, peluang dan ancaman yang dimiliki oleh produk Restoran Noble Court, serta menentukan strategi produk mana yang paling efektif untuk meningkatkan penjualan di Restoran Noble Court. Hasil penelitian menunjukan bahwa strategi WO (Weakness Opportunity) dirasa paling tepat dan efektif dalam upaya peningkatan penjualan di Restoran Noble Court.

Rosella flowers are generally processed into tea. Important ingredients in this flower make rosella tea has many benefits for human health. The use of rosella flowers in making lipscrub is expected to be a new innovation in cosmetic products. The aim of this research is to create a lip scrub based on rosella flowers which functions to remove dead skin cells and moisturizes the lips. This research was conducted by means of literature, documentation, experiments and public testing. This experiment resulted in three products with different compositions. The three products have been tested publicly on the 30 panelists who have an age range of 17 to 40 years. From 30 panelists who have tried 3 lip scrub products. It was found that most of the panelists preferred products with a composition of 1.8 grams of roselle flower powder, 1.7 grams of vaseline and 3.2 grams of honey. This can be seen from the public test average calculation score on the favorite indicator, namely 1.8. So it can be concluded that Rosella flower lipscrub has the opportunity to be developed as a new innovation in the world of cosmetics.

Penelitian ini bertujuan untuk melihat dan menganalisis strategi bisnis di Era Normal Normal yang diterapkan oleh Beby's Coffee. Penelitian ini dilakukan dengan menggunakan metode analisis SWOT (Strengths, Weaknees, Opportunity, dan Threat). Jenis penelitian ini dilakukan dengan menggunakan penelitian kualitatif dengan menggunakan pendekatan deskriptif dan teknik purposive sampling pada pemilik usaha, karyawan, pengunjung Beby's Coffee. Hasilnya kemudian dianalisis dengan menggunakan metode SWOT. Hasil analisis yang telah dilakukan oleh Beby's Coffee menunjukkan bahwa strategi bisnis di Era New Normal ini dapat berjalan dengan lancar dan seimbang di tengah banyaknya pesaing. Dengan adanya kompetitor tersebut, menjadi tantangan tersendiri bagi para pemilik usaha untuk menciptakan inovasi guna mengembangkan usahanya. Di tengah Era Normal Normal ini, Beby's Coffee terus melakukan inovasi terbaru dengan membuat produk “Kopi Seliter” untuk meningkatkan daya tarik konsumen.

Pebryani Lestari, 2020. Analysis of Determinants of Interest in Revisiting the Taman Limo Jatiwangi Tourism Destination in Bekasi. Essay. Faculty of Economics and Business, Singaperbangsa Karawang University. This research was conducted using descriptive methods, namely collecting, presenting, analyzing and testing factor analysis, as well as making and suggesting. Samples were collected using random sampling technique with a sample size of 385 respondents and processed using SPSS 20. The results of this study indicate that there are 5 new factors that are formed from 21 indicators which are the influence of the determinants of interest in returning to the tourist destination of Taman Limo Jatiwangi Bekasi, these five factors are named Factor 1 which is named the Visitor Perspective Factor consisting of the Self indicator Fullfilment, Financial Security, Leisure Time, Relaxation, Amenities and Variety. Factor 2 is named the Expectation and Desire Factor consisting of indicators of Prestige, Romance, Wish Fullfilment and Local Activities. Factor 3 is named as the Destination Factor consisting of indicators of Fun Vacation Trip, Escape, Play, Strengthening Family Bonds, Educational Opportunity and Knowledge Driven. Factor 4 is named Implication Factor consisting of indicators of Business Travel and Government Business Travel. Factor 5 is given the name Factor consisting of indicators for Visiting Friends / Relatives and Sightseeing. Keywords:  Determinants, Revisit Intention

Subtitution of kelor leaves flour in making Cup Cake hopefully become new innovation in Cup Cake product and can improve economical amount of kelor plant. Purpose of this research are: 1) Knowing the sensory characterictic of Kelor Leaves Cup Cake; 2) Knowing people acceptance to Kelor Leaves Cup Cake. Method used in this research by using library method, documentation, experiment, and hedonic test. Experiment in making Kelor Leaves Cup Cake held in laboratory of culinary art study program at AKS Ibu Kartini, Jl. Sultan Agung No. 77, Gajahmungkur District, Semarang City. Addition percentage of kelor leaves flour in making Kelor Leaves Cup Cake as amount of 5%, 10%, and 15% from flour weight. Result of this research shows that Kelor Leaves Cup Cake product has sensory characteristic included sweet flavour with taste of kelor leaves, colour from greeny yellow until dark green, tekxture hard sponged and specific aroma of Cup Cake (margarine aroma with kelor leaves aroma). Panelists aceptance to Kelor Leaves Cup Cake by hedonic test result shows that panelists choose Kelor Leaves Cup Cake with addition of kelor leaves flour as amount of 15 %. It is concluded that there is innovation opportunity from Cup Cake with addition of kelor leaves flour.

The e-commerce market trend is taking place around the world. This trend encourages international trade be more intense. This can be an opportunity for Indonesia to be able to develop its exports rate using e-commerce. Based on this background, this program purposes to provide indeep information to industry and trade players about how to increase their potential and expand the market through international e-commerce. This international e-commerce should be a solution to improve its economic welfare. The method of this program is carried out through assessment and socialization at the location of service, as Kampung Batik Laweyan Solo. Exploration activities were to obtain detailed information about program targets, which are held in August and September 2018. Furthermore, a one-day socialization event is held on 28 October 2018. The results of this program are (1) business actors can obtain information about the potential export by utilizing international e-commerce; (2) for the region, can develop regional potential, regional promotion, and regional economic development; (3) for universities, as a fulfillment of the Tri Dharma elements of Higher Education.Keywords : export, international e-commerce, Kampung Batik LaweyanI. PENDAHULUAN

Limited capacity in State Universities makes private universities have the same opportunity to be selected for prospective students who are not accommodated in State Universities in continuing their studies. The ability to obtain a large number of students depends on delivery of information from private university (PTS) concerned, through marketing strategy of services implemented by private universities. This also applies to STTKD Yogyakarta. The formulation of the problem in this study is the extent of influence of advertising, sales promotion, personal sales, public relations and direct marketing on student decisions to study at the Yogyakarta Aerospace Technology College (STTKD). This study aims to (1) find out the influence of advertising, sales promotion, personal sales, public relations and direct marketing on student decisions chosen by the Yogyakarta Aerospace Technology College (STTKD) and (2) to find out which factors are most dominant in student decisions. Theory used is theory of Marketing Management related to Consumer Behavior. Primary data collection techniques with questionnaires, supported by interviews. Sample in this study was 95 respondents. Research method used is quantitative descriptive. Type of research conducted is a case study supported by a survey, nature of this study is descriptive research. Data processing uses SPSS version 15 software with descriptive analysis and hypothesis testing using multiple linear regression analysis. Determination coefficient (R2) is 0.64. This shows that independent variables studied were able to explain 64% of the decision students to choose Yogyakarta Aerospace Technology College, while remaining 36% was explained by other independent variables that were not examined. Results showed that marketing promotion mix (advertising, promotion sales, personal sales, public relations and direct marketing) had a significant effect on students 'decision to choose Yogyakarta Aerospace Technology College, and direct marketing factors had most dominant influence on students' decision to choose education at STTKD Yogyakarta.

The study examines the effect of internal cash flow, insider ownership, profitability, investment opportunity and sales growth on capital expenditure. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis.Population in this research is manufacturing company listed on the Indonesian Stock Exchange period form 2010 to 2014. The sampling method used purposive sampling. The research sample includes companies that have insider ownership, releasing financial statement, has the completeness of data, used the rupiah currency  Relationship and (or) influence between variables is describe by using multiple regression analysis.The result showed that the insider ownership has significant negative effect and investment opportunity has significant positive effect to the capital expenditure. Where as the internal cash flow and sales growth has no significant positive effect, and profitability has no significant negative effect to the capital expenditure.Keywords:   Internal Cash Flow, Insider Ownership, Profitability, Investment Opportunity, Sales Growth and Capital Expenditure.

This study aims to analyze the factors that affect the capital structure. Factors examined as independent variables are profitability, company size, business risk, growth opportunities and managerial ownership. Variable profitability, company size, business risk is analyzed in the perspective of the pecking order theory and variable growth opportunities and managerial ownership is analyzed in the perspective of agency theory.Hypothesis testing using multiple regression. The population in this study is manufacturing companies listed in Indonesia Stock Exchange. Sampling technique using purposive sampling method. The samples used 222 observations are pooled data from 2008 to 2010. Types of data used are secondary data. Statistical tests showed hypotheses for the variables profitability and business risk accepted. This means that the profitability and business risk significantly and negatively related to capital structure. Hypothesis testing results for firm size variable positive and significant impact on capital structure. Thus the hypothesis is rejected due to size of company direction opposite hypothesis. Variable growth opportunities and managerial ownership and significant negative effect on capital structure.Keywords: capital structure, profitability, company size, business risk, growth opportunity, managerial ownership, the pecking order theory, agency theory.

Abstract: Sunset policy is a government program to invite people to pay their tax. Sunset policy is hoped to improve structure and infra structure tax paying. Sunset policy aims at driving tax payer in fulfilling their obligation. The opportunity to the tax payer to become the honest tax payer trough this policy is hoped to raise tax paying in the future. This willing in paying tax need to be conducted by giving an easy service and transparent management. Therefore, it is necessary to explain the society about the rules and the related laws. It is hoped to give improvement in tax paying. Keywords: sunset policy, tax payers, obidience