Publication Search

Measurement of firm performance becomes very important for management to evaluate and planning for future goals. Several factors can affect firm performance, including profitability, ownership structure, and company size. For that this study aims to examine the effect of profitability, ownership structure, company size on firm performance with capital structure as an intervening variable. Data obtained during the period 2016-2018 from manufacturing companies listed on the Indonesia Stock Exchange. The results in this study indicate profitability, ownership structure and firm size simultaneously (together) affect the capital structure. Profitability, ownership structure, firm size, and capital structure simultaneously (together) affect the firm's performance.

The development of modern times can affect several factors including health. Even in choosing a partner, you must really know the condition of your partner. The practice that is developing in the District of Jambesari Darus Sholah is injecting TT (Tetanus Toxoid). However, in reality, not all prospective brides carry out TT injections. Therefore, how is the practice of implementing TT injections for prospective brides in the District of Jambesari darus Sholah Bondowoso and to what extent is it important or urgent that TT injections (Tetanus Toxoid) are carried out.This research method uses a type of field research (Field Research). Collecting data using observation techniques, interviews and documentation. By utilizing midwives/nurses, KUA and prospective/bride brides as subjects to provide information related to TT injections in Jambesari Darus Sholah District.Based on the results of the study, it can be concluded that the practice of implementing TT injections is not done by all prospective brides due to several factors: not knowing the importance of TT injections, no advice from KUA and any party, and fear of injections. The urgency of injecting TT from the perspective of Maqashid Syariah can be seen from the concepts of  لَاضَرَرَوَلَاضِرَارَand saad ad-dzari'ah with these two concepts supporting kulliyatul khamsa which in this case emphasizes more on hifdz nafs and hifdz nasl. In this case, it can minimize death in mother and child.

Ikan asin adalah metode untuk pengawetan makanan menggunakan kombinasi penggaraman dan pengeringan matahari. Di kalangan masyarakat, pembuatan ikan asin banyak menggunakan bahan kimia berbahaya seperti formalin. Penambahan bahan berbahaya mempengaruhi kualitas terutama keamanan. Makanan yang aman didefinisikan sebagai makanan yang terbebas dari cemaran biologi, kimia, mikrobiologi, yang dapat mempengaruhi kesehatan. Karbon aktif diduga bersifat polar yang mampu mengadsorpsi formalin. Tujuan penelitian ini adalah untuk mengetahui pengaruh pemberian karbon aktif dalam mengurangi cemaran formalin pada “jambal roti”. Rancangan percobaan yang digunakan untuk percobaan yaitu Rancangan Acak Lengkap (RAL) 2 faktorial, dengan faktor pertama yaitu konsentrasi karbon aktif 0, 3, dan 6% serta perlakuan kedua yaitu lama perebusan selama 5, 10, dan 15 menit. Penelitian ini dimulai dari pembuatan “jambal roti” dengan penambahan formalin dan perebusan dengan karbon aktif kemudian dianalisis uji kadar formalin, NaCl, protein, dan air. Hasil penelitian menunjukkan bahwa konsentrasi karbon aktif dan lama perebusan memberikan pengaruh yang signifikan pada kualitas jambal roti. Semakin tinggi konsentrasi karbon aktif dan lama perebusan maka semakin berkurangnya kadar formalin pada jambal roti. Hasil terbaik penelitian ini adalah karbon aktif 6% dan lama perebusan 15 menit. Menghasilkan formalin 3.21 ppm, NaCl 9.40%, protein 42.00%, dan air 30.02%. Kata kunci: Karbon Aktif, Formalin, Jambal Roti, Lama Perebusan. ABSTRACT                 Salted fish was a method for food preservation using combination of salting and sun drying. Among the people, the manufacture of salted fish use hazardous chemical material such as formaldehyde. The addition of hazardous substances affects the quality especially the safety. Safe food define as food that free from biological, chemical, microbiological contaminants that can affect health. Active carbon suspected to be polar which able to adsorb formaldehyde. The purpose of this research was to determine the influence of active carbon in reducing formaldehyde in salted fish “jambal roti”. The research used completely randomized design (CRD) with 2 factors, the first factor was the concentration of active carbon 0, 3, and 6% and the second was the boiling time (for 5, 10, and 15 min). This research was started from making “jambal roti” with the addition of formaldehyde and boiling with active carbon then analyzed for formaldehyde content, NaCl, protein, and moisture. The result showed that the concentration of active carbon and boiling time had a significant effect in quality salted fish “jambal roti”. The higher the concentration of active carbon and boiling time the more formaldehyde in “jambal roti” were removed. The best results of the research was 6% active carbon and 15 min of boiling time. Resulting 3.21 ppm of formaldehyde, 9.40% of NaCl, 42.00% of protein, and 30.02% of moisture. Keywords: Active Carbon, Formaldehyde, Jambal Roti, Boiling Time

Mayones merupakan produk olahan telur yang memiliki kandungan lemak tinggi. Reduce fat mayonnaise merupakan salah satu jenis mayones yang memiliki kadar lemak rendah dibandingkan full fat mayonnaise. Penelitian dilakukan dengan menggunakan Rancangan Acak Lengkap (RAL) faktorial yang terdiri dari dua faktor. Faktor pertama jenis zat penstabil dengan berbagai konsentrasi CMC 2,06%, Maltodekstrin 82,43%, Xanthan gum 3,09%.  Faktor kedua jenis kuning telur dengan konsentrasi setiap bahan 20,60% yaitu kuning telur ayam kampung, kuning telur ayam petelur, kuning telur ayam omega 3. Hasil penelitian ini menunjukkan bahwa perlakuan kombinasi yang mempunyai kadar lemak lebih rendah yaitu zat penstabil maltodekstrin 82,43% dengan kuning telur ayam omega 3 dengan konsentrasi 20,60% kombinasi perlakuan tersebut mengandung kadar air 28,651%, kadar lemak 45,650%, pH 4,5, viskositas 3,30 Pa.s, kadar gula total 0,897%, kadar protein 0,160%. Pada pengujian organoleptik yaitu warna putih kekuningan (3,3), tekstur lembut (3,97), tekstur creamy (3,46), kesukaan keseluruhan (paling disukai) (2,6), flavor (mayonnaise) (3,21). Pada penelitian ini kadar lemak masih cukup tinggi sehingga belum mencapai tujuan dari pembuatan reduce fat mayonnaise Kata kunci : Mayones, reduce fat mayonnaise, kuning telur ayam, zat penstabil  ABSTRACTMayonnaise is an processed egg product that has a high fat content. Reduce fat mayonnaise is one type of mayonnaise that has lower fat content compared to full fat mayonnaise. The study was conducted using a factorial Completely Randomized Design (CRD) consisting of two factors. The first factor was the type of stabilizer with 2.06% of  CMC, 82.43% of maltodextrin and 3.09% of xanthan gum. The second factor was the type of egg yolk with 20.60% concentration of each ingredient, free range chicken egg yolk, broiler chicken egg yolk, omega 3 chicken egg yolk. The results of this study indicate that the combination treatment which has lower fat content was 82.43% of maltodextrin with omega 3 chicken egg yolk of 20.60%. The treatment combination contains 28.651% of water content, 45.650% of  fat content, pH 4.5, viscosity 3.30 Pa.s, total sugar content of 0.897%, protein content of 0.160%. In organoleptic testing, they are color (yellowish white) (3.3), soft texture (3.97), creamy texture (3,46), overall preference (most preferred) (2.6), flavor mayonnaise (3.21). The result of study the fat content was still high so that it has not reached the goal of reduced fat mayonnaise. Keywords: Mayonnaise, reduce fat mayonnaise, chicken egg yolk, stabilizing agent

Es krim adalah produk pangan beku yang dibuat dengan kombinasi proses pembekuan dan agitasi dengan bahan-bahan yang terdiri dari susu, pemanis, pengemulsi, penstabil dan flavor. Penambahan buah bit dan berbagai jenis gula dapat meningkatkan nilai gizi es krim. Penelitian ini bertujuan untuk mengetahui aktivitas antioksidan yang tertinggi pada produk dan mengetahui karakteristik kimia, fisika, dan sensori es krim buah bit. Penelitian ini menggunakan metode Rancangan Acak Lengkap (RAL) dengan menggunakan dua faktor. Faktor pertama adalah bubur buah bit (20%, 30%, dan 40%) dan faktor kedua yaitu jenis gula (gula pasir, gula stevia, dan madu). Hasil penelitian menunjukkan bahwa  perlakuan es krim yang terbaik diperoleh berdasarkan aktivitas antioksidan tertinggi es krim yaitu pada perlakuan bubur buah bit 40% dan jenis gula berupa madu. Pada perlakuan tersebut memiliki karakteristik: aktivitas antioksidan 32,474% kadar protein 2,139%; kadar lemak 0,145%; kadar gula total 7,064%; overrun 14,172%; kecepatan meleleh 36,660 menit; warna  2,958 (ungu); rasa manis 2,500 (sedikit manis); tekstur lembut 3,216 (lembut); flavor buah bit 3,342 (semakin nyata); dan kesukaan keseluruhan 2,705 (sedikit suka). Kata kunci: Es krim, buah bit, jenis gula ABSTRACTIce cream is a product of frozen food that made with a combination of the process of freezing and agitation with ingredients consisting of milk, sweetener, emulsion, stabilizer, and flavor. The addition of beet fruit and the kind of sugar can improve the nutrition value of ice cream. The purpose of this research were to determine the highest antioxidant activity in a product and to determine the characteristic of physicochemical and sensoric characteristic of beet ice cream. This research used the method of Completely Randomized  Design (CRD) with two factors. The first factor was porridge of beet fruit (20%, 30%, and 40%) and the second factor was the type of sugar (cane, stevia, and honey). The result of this research indicates that the best treatment of ice cream based on the highest antioxidant activity was on the treatment of porridge beet fruit 40% and the type of sugar is honey. These treatment has a characteristic antioxidant activity 32,474%; protein 2,139%; fat 0,145%; the total of sugar 7,064%; overrun 14,172%; the velocity of melting 36,660 minutes; color 2,958 (purple); sweet taste 2,500 (a little sweet); soft texture 3,216 (soft), flavour of beet fruit 3,342 (more real); and the total of predilection 2,705(a little like).Keywords: Ice cream, beet fruit, type of sugar

Roti mocaf merupakan  produk roti yang menggunakan  mocaf (modified cassava flour) sebagai substitusi  tepung terigu. Penggunaan mocaf  dimaksudkan sebagai salah satu diversifikasi pangan. Salah satu tahapan penting pada pembuatan roti ini adalah proofing. Proofing merupakan waktu istirahat yang diperlukan adonan untuk mengembang, yang dapat dilakukan dengan cara menutup dengan plastik atau dengan memberikan uap air dalam alat rak pengistirahatan. Penelitian pendahuluan telah dilakukan terhadap lama waktu proofing (10, 15  dan 20 menit) yang diperlukan hingga roti dapat mengembang sempurna. Dari penelitian pendahuluan didapatkan bahwa  proofing optimum dilakukan  selama 20 menit. Penelitian ini dilakukan dengan menggunakan Rancangan Acak Lengkap (RAL) dengan 2 faktorial, Faktor pertama penggunaan tepung mocaf sebesar 10 ; 20  dan 30 % , faktor  kedua adalah perlakuan  proofing, yaitu  menggunakan uap air  dan  menggunakan plastik.  Roti mocaf yang dihasilkan dilakukan pengujian terhadap warna, rasa,tektur dan kesukaan secara keseluruhan roti  baik menggunakan panelis maupun menggunakan alat. Data yang didapat dianalisis menggunakan Anova dengan taraf perbedaan 5%. Apabila di antara perlakuan berbeda nyata maka pengujian dilanjutkan dengan menggunakan Duncan Multiple Range Test  (DMRT).Hasil penelitian menunjukkan bahwa   perlakuan proofing dengan cara uap air  dan cara ditutup plastik  pada pembuatan roti mocaf tidak berbeda nyata pada rasa, tekstur, warna dan kesukaan secara keseluruhan baik secara uji inderawi maupun dengan menggunakan alat.Kata Kunci :  Roti mocaf ; proofing ;  cara uap air ABSTRACT Mocaf bread is a bread product that uses mocaf as a substitute for wheat flour. The use of mocaf is intended as one of food diversification. One of the important steps in making bread is proofing. Proofing is the time needed for the mixture to expand, which can be done by covering with plastic or by providing water vapor in the resting shelves.Preliminary research has been carried out on the length of proofing time (10, 15 and 20 minute), which was needed until the bread can expand perfectly. From preliminary research it was found that the optimum proofing was carried out for 20 minutes. This research was conducted using a randomized complete design with 2 factors,  first factor was  the  use of  mocaf flour with ratio of 10: 20 and 30 precent, second factor was proofing treatment, that was using water vapor method and using covering plastic method.Mocaf bread produced  was tested for color, taste, texture and overall preference for bread both using panelists and using equipment. Data obtained was analyzed using analysis of variances with significance of 5%. If there is a significance difference then it was analyzed using Duncan Multiple Range Test (DMRT).Results of research showed that proofing treatment by water vapor method and plastic cover did not significantly affect on taste, texture, color and overall preference of mocaf bread, as evaluated by sensory and physical test.   Keywords : Mocaf bread ; proofing ;  steam methode

This study aims to examine the quality of public services in Pusakajaya District, Subang Regency, focusing on citizens' basic needs and civil rights. This study used qualitative and descriptive methods, with data collected through interviews and observations. Data analysis is done through data reduction, presentation, and conclusions. The results showed that the quality of service at the Pusakajaya sub-district office was not satisfactory, mainly due to limited physical infrastructure and service facilities, such as the absence of a comfortable waiting room, inadequate service room, and lack of air conditioning facilities. Despite these barriers, service processes generally conform to existing standards. Supporting factors for service quality are employee work motivation while inhibiting factors include employee shortages and inadequate infrastructure. This study suggests improvements in human resource management, acceleration of infrastructure development, and increased employee motivation as important steps to improve service quality. It is hoped that with this improvement, the quality of service in Pusakajaya District can meet the needs and expectations of the community more effectively.

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.