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Bangunan “Ikan Bakar Cianjur” Semarang merupakan salah satu bangunan bergaya arsitektur Belanda yang dibangun di tanah Jawa. Arsitektur indische Belanda merupakan arsitektur yang memadukan antara budaya Barat dan Timur. Arsitektur indische Belanda hadir melalui karya arsitek Belanda dan diperuntukkan bagi bangsa Belanda yang tinggal di Indonesia, pada masa sebelum kemerdekaan. Bangunan “Ikan Bakar Cianjur” Semarang dibangun pada tahun 1760, dan bangunan ini merupakan salah satu bangunan tertua di kawasan Kota Lama Semarang. Fungsi awal bangunan ini adalah kantor pengadilan (Rad Van Justitie), kemudian menjadi Gedung Pengadilan Negeri Semarang pada masa Orde Baru, pada tahun 2006 dikonservasi dan dimanfaatkan sebagai rumah makan (adaptive reuse). Penelitian ini bertujuan untuk mengetahui karakteristik gaya arsitektural indische Belanda pada bangunan ‘Ikan Bakar Cianjur’ Semarang. Agar terjaga keasliannya dan dijadikan sebagai pendataan bangunan cagar budaya sebagai langkah awal untuk dilestarikan. Penelitian ini menggunakan penelitian kualitatif-rasionalistik dengan metode deskriptif, yaitu mendeskripsikan objek pada bangunan “Ikan Bakar Cianjur” Semarang dan menganalisa gaya dan karakter bangunan dari masa ke masa. Hasil penelitian merupakan temuan karakteristik pada bangunan “Ikan Bakar Cianjur” Semarang terhadap outline, irama pada arsitektur dan interior bangunan, dan kualitas bangunan yang dapat dimanfaatkan The "Ikan Bakar Cianjur" Semarang building is one of the Dutch architectural-style buildings built in Java. Indische Dutch architecture is an architecture that combines Western and Eastern cultures. Indische Dutch architecture comes from the work of Dutch architects and is intended for the Dutch who lived in Indonesia, in the pre-independence period. The "Ikan Bakar Cianjur" Semarang building was built in 1760, and this building is one of the oldest buildings in the Old Town area of ​​Semarang. The initial function of this building was a court office (Rad Van Justitie), then it became the Semarang District Court Building during the New Order era, in 2006 it was conserved and used as a restaurant (adaptive reuse). This study aims to determine the characteristics of the Dutch Indische architectural style in the 'Ikan Bakar Cianjur' Semarang building. Maintaining its authenticity and serving as a data collection on cultural heritage buildings is the first step to being preserved. This study uses qualitative-rationalistic research with descriptive methods, namely describing objects in the "Ikan Bakar Cianjur" Semarang building and analyzing the style and character of the building from time to time. The results of the study are characteristic findings of the "Ikan Bakar Cianjur" Semarang building on the outline, the rhythm of the architecture and interior of the building, and the quality of the building that can be utilized. 

One of the problems for the elderly during the COVID-19 pandemic is limited mobility due to activities that only take place at home during the pandemic. This causes the daily activities of the elderly to be limited. This study aims to determine the relationship between family support and the independence of the elderly in fulfilling daily activities during the Covid-19 pandemic in Tenggela Village. The research is descriptive correlation type with a cross sectional study approach. The population is the elderly in Tenggela Village, It was concluded that there was a relationship between family support and the independence of the elderly in fulfilling daily activities during the Covid-19 pandemic in Tenggela Village.

This study aims to determine the effect of Obedience Pressure, Independence, and Audit Expertise on Audit Judgment at Public Accounting Firms in the East Surabaya Region. The population of this research is all auditors who work at the Public Accounting Firm in the East Surabaya Region which consists of 28 Public Accounting Firms that are registered in the Public Accounting Firm Information System at the Indonesian Institute of Public Accountants with the Ministry of Finance of the Republic of Indonesia Secretariat General of the Center for Financial Professional Development. These are 40 auditors who work at 9 Public Accounting Firms in the East Surabaya Region. This study uses the Structural Equation Model (SEM) model with the Partial Least Square (PLS) analysis model to test the previously proposed hypotheses. PLS analysis was tested using SmartPLS version 2.0 for windows software. Based on the results of the research that has been done, it can be concluded as follows: that Obedience Pressure on Audit Judgment is proven to have a significant negative effect. Independence from Audit Judgment is proven to have a significant positive effect. Audit expertise on Audit Judgment is proven to have a significant positive effect.

Kartikajaya Village is part of the Wonosari village area, before it became its own village known as Bleder. At that time it was still in the form of forests and swamps and was often used for TNI war games, especially Soldiers of the VII Military Command (now Kodam IV Dipenogero). Kartikajaya Village means the village is Resetement (Prokiamad) which is inhabited by retired TNI AD. It is one of the efforts. Located approximately 9 km from Kendal City, and approximately 10 km from the City of Patebon. Transportation that can be used is angkudes no. 3 and gig by day, and motorcycle taxi at night. When it was first formed this village was a local transmigration site for veterans of the war for independence, so that almost part of the population was retired soldiers. Now, along with the development of the region, the population of Kartika Jaya Village has begun to be heterogeneous in terms of livelihoods, from farmers, fishermen, factory workers, to private employees and civil servants. This research is a qualitative research. The data used in this study were obtained from interviews with Kartika Jaya residents and consumers and the results of the performance were analyzed to obtain a corrective action plan. In general, this study concludes that Kartika Jaya serves the market segment for young people and modern productive age and has a development plan that focuses on consumers (Customer oriented) and the voice of consumers who are very satisfied and satisfied with the performance of the marketing business produced by Kartika Jaya tourism.

ABSTRACKThe purpouse of this study was to determine whether there is a correlation between religious independence and the character building based on Pancasila at the tenth grade students of SMA Negeri Colomadu in 2019/2020 Academic year. This research was a quantitative research. In this study, the population was 298 students in class X SMA Negeri Colomadu. The sampling technique used was proportional rondom sampling technique. The documentation technique was used to collect data on students at SMA Negeri Colomadu. The questionnaire technique was used to collect data on religious independence and character formation based on Pancasila. The data analysis technique used the productmoment correlation technique. The annalysis results showed thah the value of = 0,742 > r = 0,312 at the 5% significance level. Thus the hypothesis which stated that “There is a positive correlation between religious independence and character formation based on Pancasila at the tenth grade students of SMA Negeri Colomadu in 2019/2020 academic year” was proven true.

ABSTRACT This research aims to analyze the effect of auditor concentration, board independence, and audit committee size on the determination of audit fees. Samples were obtained in this research was the IDX BUMN20 (top twenty constituents) contained in the IDX BUMN20 Index Fact Sheet as of December 2019 during the 2015-2019 period. The analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression test, and coefficient of determination test. Test results of the independent variable, level of auditor concentration, have a significant positive effect on the determination of audit fees, the independence of the Board of Commissioners has a negative but insignificant effect on the dependent variable on audit fees, and the size of the Audit Committee has a positive but insignificant effect on the dependent variable on audit costs. The result of the determination coefficient is 64.2%, which means that the independent variable affects the dependent variable by 64.2%.  Keywords: Auditor Concentration, Board of Commissioners Independence, Audit Committee Size, Audit Fee

This study aims to assess and identify the influence of role conflict and role ambiguity and the independence commitment of internal auditors to work at the Regional Development Bank of North Sumatra, Nias Islands Region. Determination of respondents is done by purposive sampling, which is a sampling technique based on certain criteria. The number of questionnaires distributed was 35 questionnaires. This study uses simple linear regression. The results of the analysis in this study indicate that the role conflict and the ambiguity of each affect.

This study aims to examine the effect of the realized of revenue, size of local government, number of units under regional (SKPD), the life of the local government, the size of the legislature,and the intergovernmental revenue on the level of disclosure LKPD Regency / City in Central Java province.The study population was District / City of Central Java Province during the years 2014-2016 that have been audited by the BPK. The sample used is 105 local government financial statements are all the population sampled.This research data analysis methods using the multiple linear regression analysis by SPSS 19.The results showed that realized of revenue, number of units under regional (SKPD), and the ratio of self-sufficiency have significant effect on the level of disclosure LKPD. While variable size of local government, the life of local governments, intergovernmental revenue, and a legislative measure does not affect the level of disclosure LKPD.  Keywords:   level of disclosure lkpd, realized of revenue, number of units under regional (skpd), local government size, ratio independence, local government age, size of the legislature, and the intergovernmental revenue

This study aims to examine the effect of the realized of revenue, size of local government, number of units under regional (SKPD), the life of the local government, the size of the legislature,and the intergovernmental revenue on the level of disclosure LKPD Regency / City in Central Java province.The study population was District / City of Central Java Province during the years 2014-2016 that have been audited by the BPK. The sample used is 105 local government financial statements are all the population sampled.This research data analysis methods using the multiple linear regression analysis by SPSS 19.The results showed that realized of revenue, number of units under regional (SKPD), and the ratio of self-sufficiency have significant effect on the level of disclosure LKPD. While variable size of local government, the life of local governments, intergovernmental revenue, and a legislative measure does not affect the level of disclosure LKPD.  Keywords:   level of disclosure lkpd, realized of revenue, number of units under regional (skpd), local government size, ratio independence, local government age, size of the legislature, and the intergovernmental revenue

The existence of governance structure such as board ofcommissioners and audit committee implies a better monitoring functionon the financial reporting process that represent manager actions.Nevertheless, the quality of the monitoring function depends on howeffective the board and the audit committee perform their duties. Thisstudy examines how the effectiveness of the board of commissioners andaudit committee in a two tierboard structure influences the taxaggressiveness.This study develops a score for board and audit committeeeffectiveness by using a checklist which captures how the independence,activity, size, and competence characteristics are reflected in the board ofcommissioners and audit committe.Hypothesis testing is carried out byusing a multiple regression model of 105 observations (firm-year) withthe sample taken from manufacture companies listed on the IndonesianStock Exchange during t.Results of this study provide robust evidencethat a more effective board of commissioners and audit committee willdecrease tax aggressiveness.

This study examines the factors that affect the quality of audits at the existing KAP offices in the city of Semarang. This research was conducted in seven offices of KAP located in Semarang city by using auditor's analysis unit working in KAP office.The sampling method using Convenience sampling. The relationship or influence between variables is explained by using multiple linier regression analysis method and hypothesis test (t test). The results showed that the competence variables have a positive and significant impact on audit quality. The independence variable has a positive and significant influence on audit quality. The ethical variable of the auditor has a positive and significant influence on audit quality. The auditor experience variable has a positive and significant influence on audit quality. Professional skepticism audit variables have a positive and significant impact on audit quality,. The auditor's objectivity variable has a positive and significant influence on audit quality,. The auditor's integrity variable has a positive and significant influence on audit quality.  Keywords:  competence, independence, auditor ethics, auditor experience, professional skepticism of auditors, auditor objectivity, auditor integrity and audit quality.

This research was motivated by the behavior of auditors in auditing the financial report of clients. The purpose of this study is to examine the effect of the bond financial interests and business relationships with clients, management advisory services (MAS), tenure of audit, the competition of audit firm, size of audit firm, and size of audit fees received by audit firm toward auditor’s independence in Central Java.The population of this study is public accounting firm in Central Java that was registered in Otoritas Jasa Keuangan (OJK) on December 31, 2015 .Sampling was done using purposive sampling method. The sample of this study was 14 audit firm (KAP) and the amount of respondents was 72. The primary data collection method were by a questionnaire method. Mail-survey were done to audit firms that were located in Purwokerto, while direct survey were done to audit firms that were located in Solo and Semarang.Data were analyzed using multiple linier regression model. The result reveales a positive significant relationship between the variables of; bond financial interest and bussiness relationships with client, size od audit firm, and size of audit fees received by audit firms to auditor’s independence, while management advisory services (MAS), tenure of audit,and the competition of audit has no significant affect toward auditor’s independence.     Keywords:    The bond financial interests and business relationships with clients, management advisory services (MAS), tenure of audit, the competition of audit firm, size of audit firm, size of audit fees received by audit firm, and auditor,s independence.

This study examines the effect of time budget pressure as a moderating variable on the relationship between individual factors, namely accountability, ethical awareness, and auditor independence and audit quality on BPK Representative Maluku province. Respondents are auditors working on BPK RI Representative Maluku Province. Population are42 respondents, but only 34 respondents who returns quesionary and can be used in data processing. The sampling method used is census sampling. Data processing is performed using moderated regression analysis (MRA) and assisted by SPSS version 17.0. The results showed that time budget pressure to moderate the relationship between accountability and audit quality as well as moderate the relationship between ethical awareness and the audit quality, but time budget pressure has not influence moderate therelationof auditor independence and audit quality. Keywords: accountability, ethical awareness, auditor independence, time budget pressure, audit quality

The purpose of this research is to examine the effect of job experience, independence, objectivity, integrity, and competence on the quality of audit results at Representatives BPKP of Central Java. Job experience was measured by indicators the length of works as an auditor and the number of inspection tasks are performed. Independence was measured by indicators of independence in programming, in the execution of work, and independence in reporting.Objectivity was measured by indicator, free from conflict of interest and disclosure of factual conditions. Integrity was measured by indicator honesty, courege, prudence, and responsibility that auditors have. Competency was measured by indicator personal quality, general knowledge, and specialized expertise. While quality of audit results was measured by indicator of compliance with auditing standard and quality of examination report. The population of this study is civil servants whose work at Representatives BPKP of Central Java with sample is the civil servants has been following education and training as functional auditor. Data analysis was performed with multiple linear regression model. Test result showed that job experience, independence, and objectivity has no effect on quality of audit result at representatives BPKP of Central Java. While the integrity and competence have influence to quality of audit result at representatives BPKP of Central Java. Key words: job experience, independency, objectivity, integrity, competency, quality of audit result.

The aims of this study is to analyze the impact of the variables free cash flow, Profitability,Growth, Tangibility, Retained Earning and Managerial Ownership on debt. Research usingpurposive sampling method for taking samples. Data obtained on the basis of the publication ofIndonesian Capital Market Directory (ICMD), Samples of this research is manufacturing firmwhich listed in Indonesian Stock Exchange during 2007-2011. This research obtained 135 samplesof manufacturing firms. Analysis technique used is multiple regression analysis. Based on the teststatistic F indicates that the model is fit because has a significance value less than 5% of Alphavalue. The Result of analisys show that the four independent variables have significant influenceto DER and other independence variables have no significant influence to DER. Profitability hassignificant positive influence toward debt, growth has significant negative influence toward debt,tangibility has significant positive influence toward debt, retained earning has significant negativeinfluence toward debt, but free cash flow and managerial ownership have no significant influencetoward debt.Key Words :Determinant, Agency Theory, Pecking Order Theory, Debt Policy,

AbstractDespite the attention of human rights has existed since long, but the struggle to get legal protection in state constitution looks after the birth of Magna Charta in England in 1215 which is followed by Declaration of Independence in the United States of America in 1776 and Declaration des droits de “I” home et du citoyen in France in 1780. In Indonesia this right has received legal protection in 1945 Constitution, RIS Constitution, or Temporary Constitution, and become much stronger after the birth of MPR Decree Number XVII year 1998 which is followed by Act Number 39 year 1999 on Human Rights, Act Number 26 year 2000 on Human Rights Court which is followed by Amendment of 1945 Constitution which govern specifically Human Rights Chapter in chapter X A which consist of 10 articles. Even though human rights in Indonesia have evolved considerably, but when we look further there is still many weaknesses which contradict one and another. For example: Article 281 Amendment of 1945 Constitution and Article 4 Act of Human Rights which adheres the principle of non retroactive absolutely with Article 43:1 Act of Human Rights Court and Explanation of Article 4 Human Rights Act which adheres the principle of retroactive for gross violation of human rights. Contradiction is also occurs in Article 4 Human Rights Act body and its explanation. Keywords: human rights.