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This study aims to identify the characteristics and perceptions of tourists, internal and external factors that affect the development of the company and develop the company's development strategy. Strategy of Agro Tourism Development Kaligua was prepared based on descriptive analysis with analytical tool that is: descriptive analysis to identify tourists' characteristic and perception, SWOT analysis to identify internal and external factors influencing company development, and AHP to develop company development strategy. The result of identification of tourist characteristic that visited at Agro Tourism Kaligua Garden that is average tourist is dominated by young man with age <35 years amount 76% with income less than Rp 2.000.000 some 58%. Tourists judge Agro Tourism Kaligua has beautiful attractions, good facilities and positive institutional and promotional services, but affordability is still negative due to poor road quality and road guidance. Result of SWOT analysis, Agro Tourism Kaligua  has five strength factor with score 1.89, five weakness factor with score 1,3, five chance factor with score 1,88, and five threat factor with score 1,21. Having the position of corporate strategy in quadrant I with coordinates X of 0.57 and Y of 0.67 is on the SO position in the form of aggressive strategy that can create Agro Tourism Kaligua to use the strength and chances in determining company policy and develop development strategies to achieve the target profit in the future. The formulation of tourism development strategy of Kaligua Garden Estate is optimizing marketing, improving the quality of tourism, and developing tourism product. In general, Agro Tourism development strategy applied is the best with the status quo and followed by expansionary strategy. The main priority that must be done is to maintain the quality of tourism, especially improving the quality of service so that tourists can feel satisfied and comfortable tour at Agro Tourism Kebun Kaligua.

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.

Tujuan penelitian ini adalah untuk: 1) Untuk mengetahui bagaimana peran masyarakat dalam manguatkan pendidikan karakter tanggung jawab dan peduli lingkungan.2)Mengidentifikasi hambatan yang ditemui masyarakat dalam menguatkan karakter tanggung jawab dan peduli lingkungan bagi pendaki gunung lawu tahun 2019. 3)Untuk mengetahui pendekatan dan upaya yang digunakan masyarakat dalam menguatkan karakter tanggung jawab dan peduli lingkungan bagi pendaki gunung lawu tahun 2019. Metode penelitian menggunakan pendekatan deskriptif kualitatif, sumber data menggunakan data primer maupun data sekunder. Subjek penelitian ini adalah masyarakat di Desa Gondosuli Kecamatan Tawangmangu. Teknik pengumpulan data menggunakan wawancara, observasi dan dokumentasi. Keabsahan data menggunakan triangulasi sumber dan triangulasi metode. Teknik analisis data menggunakan model analisis interaktif. Berdasarkan hasil penelitian diperoleh kesimpulan bahwa: 1) Peran masyarakat dalam menguatkan pendidikan karakter tanggung jawab dan peduli lingkungan yaitu tokoh masyarakat Desa Gondosuli sudah menghimbau mendaki merupakan kegiatan untuk mengenal alam bebas sehingga menimbulkan rasa cinta kepada alam yang menjadikan mereka pantang berbuat kerusakan dengan presentase 42,86% sangat memahami dan 14,28% kurang memahami.2) Faktor-faktor yang hambatan  masyarakat dalam menguatkan karakter tanggung jawab dan peduli lingkungan bagi pendaki gunung lawu yaitu pendaki jail yang kurang sadar akan rasa tanggung jawab sesuai dalam kode*etik kepecinta alaman dengan presentase sebesar 42,86%, faktor ekonomi sebesar 28,57%, terbatas nya sumberdaya manusia dalam melaksanakan pengawasan secara langsung sebesar 28,57%.3)Upaya pendekatan yang digunakan masyarakat dalam menguatkan karakter tanggung jawab dan peduli lingkungan yaitu memberi dan menambah rambu-rambu peringatan, memperketat peraturan dalam pendakian, melakukan pengawasan rutin dengan besar presentase pemahaman sebesar 71,43% Sangat memahami dan 28,57% cukup memahami.Kata Kunci: Peran Masyarakat, Karakter Tanggung Jawab dan Peduli Lingkungan, Pendaki ABSTRACTThe research were aimed at: (1) to know how the role of community in strenghtening character of liability and care of environment in mountain climbing activity (2) identify obstacles that faced by community in strengthening character of liability and care of environment to lawu mountain climbers in 2019 (3) to know approach and efforts doing by community to strengthen character of liability and care of environment to lawu mountain climbers in 2019. The research method used wae qualitative descriptive, source of data used primary and secondary data. The subject og this research were people in gondosuli village tawangmangu subdistrict. The technique of collecting data used interview, observation, and documentation. Data validity technique used were source triangulation and method triangulation. The technique og analiysis data used was interactive analysis model. Based on finding, it can be concluded that (1) the role of community in strenghtening character of liability and care of environment from the public figure of gondosuli who has been explained that climbing in an activity to understand wild that initiate love feeling to nature which make them aware of doing damage with 42,86% in the level of very undwerstand, and 14,28% less of understanding. (2) The obstacles factor are ignorant climbers who are less aware og their liability based on the ethics regulation in 42,86%, economic factors 28,57%, limitation of human resources who directly supervise 28,57%. (3) efforts that has been done by community in strenghtening character of liability and care of environmentto lawu mountain climbers are giving and adding the warning signs, tightening climbing regulations, doing regular supervision with the level of understanding 71,43% very understanding and 28,57% qiute understand.Â

This study aims to determine the application of e-SPT, the level of understanding of taxation, service quality, and awareness of taxpayers simultaneously and partially affect the compliance of corporate taxpayers in reporting such as KPP Pratama Tegal. Data collection methods used are questionnaires. The population of this study was 4,245 respondents while the sample taken in this study amounted to 100 respondents. The data analysis method used is multiple linear regression analysis along with the classic assumption test, hypothesis testing.  The test results show that 1) the implementation of e-SPT, the level of understanding of taxation, service quality, and awareness of taxpayers simultaneously on corporate taxpayer compliance in reporting such as at KPP Pratama Tegal. 2) The application of e-SPT partially influences the corporate taxpayer compliance in reporting such as at KPP Pratama Tegal. 3) The level of understanding of taxation partially does not affect the compliance of taxpayers in reporting such as in KPP Pratama Tegal. 4) Quality of Service partially affects taxpayer compliance at KPP Pratama Tegal. 5) Taxpayer awareness partially does not affect the corporate taxpayer compliance in reporting such as in Tegal Primary Tax Office. The coefficient of determination, obtained R2 value of 0.359 or 35.9%. It can be interpreted that 35.9% of corporate taxpayer compliance in this model is influenced by the application of e-SPT variables, the level of understanding of taxation, service quality, and awareness of taxpayers, while the remaining 64.1% is influenced by other factors outside this research.

Human resources is one of the determinants of the success of the company because the role of human resources as a valuable asset is to plan, implement and control various operational activities of the company. The problem that arises when one manages human resources is one that can cause a decrease in focus which results in a decrease in employee performance, therefore the company needs to have several strategies to solve the problem. This study aims to find out strategies that can be applied by SMEs in Gunungpati in the face of reduced employee focus. Strategies that can be applied include factors such as job satisfaction, work environment, work compensation and stres. The object of this research is UKM in Gunungpati. Data collection was conducted through questionnaires by SME employee respondents in the Gunungpati region. The analytical method used is multiple linear regression analysis. The results of this study indicate that (1) Job satisfaction, work environment, compensation, and work stres partially have a positive and significant effect on employee focus. (2) Job satisfaction, work environment, compensation, and work stres simultaneously have a positive and significant effect on employee focus.

This study aims to understand, describe and analyze the meaning of family harmony based on the field research with a focus of research that leads to 1) understand about families from the married couples in St. Paulus Datai Nirui, 2) describe the meaning of family harmony according to the couples at St. Paulus Datai  Nirui,  3)  analyze  factors  that  cause  disharmony  in  the  household,  4) describe married couples expectations for further family life. The research method used is a qualitative approach. Data collection techniques are done by interview and documentation. Data analysis techniques using interactive patterns with stages performed 1) gathering information from the field, 2) Select information through themes that have been sorted and presented using Indonesian, 3) Drawing conclusions. The research was carried out on June 8-22 at the St. Paul Datai Nirui Station in the Parish of Santa Maria de la Salette Muara Teweh. There were 11 informants interviewed consisting of 5 married couples and 1 parish priest.

This study aims to determine the participation of parents in increasing children's motivation to attend Catholicism at SDN 1 Lebo, knowing parents' understanding of participation, forms of parental participation, and inhibiting and supporting factors of parental participation. Through this scientific work, parents are expected to be more able to participate in motivating children, determine the efforts that will be made and find  out implications or benefits from parental participation in increasing children's  motivation to attend  Catholic religion in SDN 1 Lebo. This study uses qualitative research. The data obtained through interviews with informants and documentation. The research location is at SDN 1Lebo, the parish  of  St  Petrus  and  PaulusAmpah.As  for  the  research  steps   include determining the theme, guide the interview with the informants, reflection, implications and synthesis.

This study aims to analyze some factors that influence the management of Small and Medium sized Enterprises (SMEs) in garment industries which are located in the Klaten Regency. The object of this research is small-Medium garment enterprises that are registered in the SME guidance by the Central Java Province Cooperative and SME Office in Klaten regency. Independent variables in this study are management accounting practices, contingent factors, and age of enterprises, whereas dependent variable in the study is the SMEs management. The data analysis technique uses multiple linear regression analysis. The results of data show that management accounting practices and contingent factors has influenceon SME management, significantly; while the age of enterprises variable does not have influence on the management of SME.

This study aims to examine and analyze the influence of corporate governance factors on firm value and earnings quality as mediating variables. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2017 period. The sample in this study was taken by using Purposive Sampling techniques, so as to obtain a sample of 425. The analysis technique used was to use multiple regression and path analysis (path analysis).The results of this study indicate that managerial ownership, institutional ownership and independent commissioners have a positive but not significant effect on earnings quality. Managerial ownership has a positive and significant effect on firm value. Institutional ownership, independent commissioners and earnings quality have a negative but not significant effect on firm value. The quality of earnings has not been able to mediate the influence of managerial ownership, institutional ownership and independent commissioners on the value of the company.  Keywords: managerial ownership, institutional ownership, independentcommissioner, profit quality and company value.

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

The provision of legal aid to the poor is an effort to fulfill and simultaneously implement a rule of law that recognizes and protects and guarantees the human rights of citizens regarding the need for access to justice and equality before the law. The purpose of writing this thesis is to explain the mechanism for providing criminal legal aid for the poor in Semarang City, the fulfillment of the right to criminal legal aid for the poor, and the inhibiting factors for fulfilling the right to criminal legal aid for the poor in Semarang City. The approach method used is juridical normative, descriptive analytical research specifications. The data source used is secondary data. The data collection method used is literature study. This research is presented in the form of a report which is described induction through qualitative data analysis. The results showed that the mechanism of providing criminal legal assistance to the poor in Semarang City was in accordance with the provisions of Law Number 11 of 2016 concerning Legal Aid, Semarang City Regulation Number 1 of 2016 concerning Implementation of Legal Aid and Regulation of the Mayor of Semarang Number 131 of 2016 concerning Guidelines for the Implementation of Semarang City Regional Regulation Number 1 of 2016 concerning the Implementation of Legal Aid. The fulfillment of the right to criminal legal aid for the people of Semarang city so far the fulfillment of the right to legal aid in criminal cases against the urban poor has not been maximized because it has not been felt by all levels of society, especially the poor who do not know about the existence of free legal assistance, besides that it is also constrained by budget constraints. The factors inhibiting the fulfillment of the right to criminal legal aid for the people of Semarang City are funding factors, law enforcement factors and community factors.   Keywords : legal aid, criminal cases, poor people

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

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.

Efforts to collect taxes for the benefit of national development are still experiencing problems both from internal and external factors. In overcoming obstacles from internal factors, the Government has currently and is conducting tax reforms at the Directorate General of Taxes with the aim of, among others, improving the organization, work processes, data and information management from banks, and human resources. the level of compliance with the provisions of tax regulations in reporting taxpayers compliance in reporting Annual Tax Returns to the East Semarang KPP in 2018 is better and increased than in 2016 before meeting the expected target of the East Semarang Pratama Tax Office even though there are still taxpayers reporting in manually expected Taxpayers to report the annual tax return electronically With the Website Application, the role of the E-Filling system on Taxpayers can obtain convenience and input and at the same time help the Community of SPT Reports become faster and more efficient.

In this modern age, homes are becoming an increasingly increasing number of basic needs for society. However, critical urban middle communities begin to adopt an Islamic lifestyle by utilizing a sharia-based mortgage facility on sharia housing provided by the Developer Property. The purpose of this study is to determine the influence of religious conformity factors and operational factors on consumers in purchasing home mortgages developer sharia. The research method used is multiple linear regression sourced from the primary data by distributing questionnaires to home consumers KPR developer sharia as much as 90 respondents. Sampling technique used is purposive sampling technique and data using SPSS software version 22 for windows. The results of this study indicate that religious conformity factors partially no significant effect on the purchase of home mortgage developer sharia with Sig value. (0.154> 0.05) and the value of t-count (-1.439 <1.987). Operational factors partially no significant effect on the purchase of home mortgages developer sharia with Sig value. (0.416> 0.05) and the value of t-count (0.818 <1.987). While simultaneously between the factors of religious suitability and operational factors also stated no effect on the variable home mortgages developer sharia.

Lending often occurs in a loan agreement (credit), which is a State party to the debtor's inability to pay an obligation that has been mutually agreed by the lender so that losses on the part of creditors as occur at the KSP Artha True Semarang. As for the purpose of this research is to know and understand what factors being the cause of the occurrence of loans (bad credit) as well as settling the loan (bad credit) happens on the KSP Artha True Semarang. The methods used in the writing of this is empirical method that uses an approach from the aspect arising in field, which has the nature of a real legal who live in thecommunity. Formulation of the problem examined in this thesis is how writing reviews of juridical agreement loan (credit) in cooperative Artha True Semarang, what are the factors that led to the loan (kreditmacet) on Cooperative Artha True Semarang, and how the process of rescue and settlement of loans (kerdit jam) of the true Artha padaKoperasi Semarang Formulation of the problem examined in this thesis is how writing reviews of juridical agreement loan (credit) in cooperative Artha True Semarang, what are the factors that led to the loan (kreditmacet) on Cooperative Artha True Semarang, and how the process of rescue and settlement of loans (kerdit jam) of the true Artha on Cooperative Semarang From this research can generate external factors which are the cause of loan (kerdit jam) is the debtor experienced barriers/difficulties in economic needs due to an accident causing late payment in pay off in installments. While the internal factor is the weak information and oversight in causing the credit turnaround supervision be not maximum. And the efforts made in the settlement of bad debts in the KSP Artha Semarang is True through the settlement outside the Court/non litigation and settlement in court, as well as save existing assets.

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

Hyper cholesterol is a risk factor for cardiovascular disease which is a major cause of death and illness worldwide. Chronic and non-infectious diseases are generally caused by bad lifestyle factors, which can actually be modified. Some of the factors that are at risk for heart disease and stroke are hypertension, cigarette consumption, diabetes, lack of physical activity, unhealthy diets, dyslipidemia, overweight and obesity. The purpose of this community service was to find out an overview of the prevalence of hypercholesterolemia in the area, this screening activity was also expected to be able to initiate cadres and the community to be more active in implementing post-natal activities. Method: This community service activity uses the Community Service approach, by carrying out screening activities forhypercholesterolemia through cholesterol checks on the people in Banjar Tulang Ampian and Banjar Kerta Sari Pemecutan Kaja Village, North Denpasar. Results: A total of 31 people netted had high cholesterol levels of 40240 mg / dL which was dominated by women (63.49%), the most age group was ?51 years (38.62%), most subjects were self-employed / traders (38 , 10%). Conclusion: Increased blood cholesterol levels with age increase are associated with a reduction in cholesterol elimination as bile salts and a decrease in receptors that mediate the clearance process of plasma LDL. Cholesterol levels increase with increasing age and the incidence of coronary heart disease.

Background: Prosocial behavior is one type of social-emotional development among preschoolers which can influence development at a later stage. Untreated social-emotional development can lead to aggressive, shy, timid, destructive behaviors, powerful behavior, violent behavior, negativism and selfishness. Objective to describe the prosocial behavior among preschoolers (5-6 years). Methods: This study used a descriptive design with a survey approach. The sampling technique used in this study was probability sampling: total sampling, namely 66 preschoolers (5-6 years old) at Maria Fatima Kindergarten, Jembrana, Bali. The data collection tool used here was a questionnaire in the form of a scale that was developed based on prosocial behavior indicators. Data analysis used univariate analysis in the form of categories. Results: The study results showed the characteristics of respondents namely male children of 48.5%, female children of 51.5%, five years old of 69.7%, six years old of 30.3%. The minimum score of prosocial behavior was 25 (low category) and the maximum score was 39 (moderate category). Conclusion: This study found that most of prosocial behavior of preschoolers (5-6 years old) was in the moderate category (74.2%). Further studies should be conducted regarding the factors that influence prosocial behavior.

Background: Etiology of  pruritus uremic has not yet been found specifically, but there are risk factors of the pruritus such as dry skin, reduced pruritogenic transpidermal elimination, hyperparathyroid, high calcium, magnesium and phosphate levels. Pruritus is a common and sad symptom that affects patients with chronic kidney disease. Purpose:  to describe the skin moisture level in patients with Chronic Kidney Failure who undergo Hemodialysis in the Hospital of Buleleng. Method: This research is a quantitative research using descriptive method design. The population of this study was CRF patients who underwent regular HD at Buleleng Hospital. Sampling using simple random sampling technique with a total of 52 respondents. Respondents studied were CRF patients who underwent regular HD twice a week with a description of characteristics including age, sex, education, occupation and length of HD. Result: showed that the majority of respondents (38.4%) were in the category of 30-45 years old with a greater number of male respondents (69.2%). Most of the respondents' education levels were in secondary education (42.3%) and respondents did not work as many as 10 respondents (19.2%). Furthermore, the length of HD is mostly for 0-5 years, which is as much as 75%. the skin moisture level of CRF patients undergoing Hemodialysis in Buleleng General Hospital found that all respondents obtained dry skin (100%). Patients who undergo HD for approximately 5 years have experienced dry skin. Conclusion: Chronic kidney failure can cause changes in the sweat glands and oil glands which cause the skin to lose its natural ability to moisturize itself. This condition can also be caused by metabolic changes in CRF, which are interrelated with the fluid volume of patients undergoing dialysis.