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Homosexuals or currently better known as LGBT (lesbian, gay, bisexual and transgender) is a phenomenon that has graced the media lately. Starting from the prosecution for legalizing same-sex marriage, the pros and cons of its existence, prostitution of minors for gays to prosecution by certain groups to criminalize homosexuals. Although homosexuals have existed for a long time, it is not yet known for certain the cause of this same-sex liking. Including the debate whether homosexuality is classified as a nuisance, risk or grace (normal). Homosexuality is a feeling of being attracted to the same sex (Stuart, 2013). Homosexuality does not occur between men and men (gay) or women and women. Another understanding according to Behrman, et al (2012) states that homosexuality is a physical and romantic force of the same sex. Currently, the phenomenon of homosexuality is better known as the term LGBT (lesbian, gay, bisexual and transgender). This phenomenon has existed since ancient times, but nowadays homosexual behavior has begun to tend to be carried out openly. This is different from ancient times where homosexual behavior was carried out in secret (Budiarty, 2011).

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 to analyze and provide empirical evidence about the influence of budgeting participation and budget goal characteristics on managerial performance with a non-physical work environment as moderation. Population variables in this study are all leaders and financial officers in private vocational schools in the city of Semarang listed in the structure of the division of school work in 2016 which amounted to 14 vocational high schools and each was taken by 3 people so that there were 42 respondents, while the sampling technique used the census method. Data analysis method used is Regression Moderation Analysis (MRA) Hypothesis 1 test results note that the value of t arithmetic = 3.012> t table = 1.694 with a number of significance = 0.003 <α = 0.05 (significant), so the hypothesis (H1) that participation budgeting has a positive effect. on proven managerial job performance. Regression coefficient β1 = 0.567 (positive sign), it can be interpreted that the higher the participation in budgeting, the higher the managerial performance. Hypothesis 2 testing is known that the value of t = 2.723> t table = 1.694 with a significance value = 0.010 <α = 0.05 (significant), so the hypothesis (H2) that the characteristics of the budgetary objectives have a positive effect on managerial performance of the work proved. Stepwise coefficient = 0.279 (benchmark), can be interpreted more clearly the characteristics of the managerial level budget objectives. Testing hypothesis 3 is known that the value of t 2.484> t table = 1.694 with a significance value = 0.026 <α = 0.05 (significant), so the hypothesis (H3) that the work environment is not moderate, moderate moderate positive positive effect on budget participation on managerial work performance proven. Testing hypothesis 4 is known that the value of t arithmetic 2.333> t table = 1.694 with the number of significance = 0.032 <α = 0.05 (significance nt). Thus the hypothesis (H4) that the non-physical work environment positively influences the characteristics of budgetary goals on proven managerial work performance. Interaction test results show β4 = 0.163 (positive sign), it can be interpreted that the existence of a non-physical work environment that is conducive will strengthen the influence of the characteristics of the budget objectives on managerial work performance. Keywords: Budget participation, characteristics of budget objectives, non-physical work environment, managerial work performance

Current technological developments make many children choose to play with their gadget. This makes them sometimes lazy to read a book. But that can be tricked by story bookspictorial. The picture book itself has several advantages besides drawings that attract children's attention. Like an easy story to understand, contain meaning or stories of life learning, enhance imagination, and the existence of pictures in the story book will give a picture of imagination and fantasy in children. Therefore children are advised to be fond of reading book. Picture books have many variations on the theme the story, like about friendship or other fable stories. And for children who don't like books, can start with this picture book. Can be started by looking at the pictures, then just learning to read contents of the story of the book. In kindergarten HARAPAN MASA itself reading activities the book is still lacking. Most teachers read later students mimic. This is still considered inefficient because not all children will pay attention to. By holding the book reading activity, children are expected TK HOPE MASA can more smoothly read a book In collecting data, the method used by the author is by using interview research methods, surveys, literature studies. For making it using the CorelDRAW X7 program, Adobe Illustrator CS6, Adobe Photoshop CS5 and Manga Studio 5. The existence of this picture book is expected to increase children's interest in reading books.

Youth organizations have the potential to build the nation and as agents of change, therefore their existence needs to be managed professionally so that they truly contribute to regional development. Within the village environment, there are many potentials that can be developed as alternative capital for regional development. It is hoped that the implementation of strategic management in its management will produce work programs that are appropriate to the needs and potential resources owned by the village/kelurahan, as capital in developing the village. The concept of strategic management includes how an organization makes strategic plans, coordinates and implements programs and evaluates them. In several kelurahans within the sub-district, the existence of youth organizations tended to show less of their role in promoting village development. The existence of this organization seems to be just a formality to complement activities in the village. The awareness of residents to use this organization as a forum for activities and to participate in developing their area is very lacking. The organizing process requires funds to run the programs that have been planned. In general, the obstacles to realizing work programs include funding issues. With sufficient funding, young people can develop their potential, to empower villages and their communities (carry out the activities needed) and provide added value and increase welfare. However, in reality in society, these organizations are not managed properly and optimally because they are constrained by financing. One of the efforts to attract funds is by submitting proposals for funds to certain institutions, both government and non-government organizations. Most of them do not know how to make a proposal for funding an activity. Furthermore, the regional autonomy policy provides opportunities for regions to develop themselves and their communities in accordance with regional needs/interests, so the role of youth as a nation's potential and development constellation cannot be separated from village/sub-district development.

Intellectual Property Rights for Batik Semarang still not as expected. Though the existence of Batik Semarang has existed since the Dutch colonial era around the 19th century and the motive is not inferior to other batik. Supposedly IPR can be applied to protect Batik Semarang, especially is The Copyright. The issue is What is the Copyright can be used to protect and preserve Batik Semarang? If ok what is the problem of it that can not apply its IPR, especially for  Copyright. The conclusions is: Copyright can be applied to art / motive. The obstacles are the traditional motif is already a Public Domain, shall have the novelty of novation, Batik Semarang is not widely known and less desirable both from employers and community batik Semarang. Suggested communities often use Batik Semarang by requiring students to use Batik Semarang.

The journey of the Regional Representative Council (DPD) in the constitution is considered to still not compensate for the dynamics of proliferation of legislation. The reason is that the function of the DPD with the DPR in the field of legislation has been tugging and there has been intense competition in the formation of legislation, on the one hand the existence of the DPR as an institution holding a legislative function born earlier is considered to dominate the formation of legislation. On the other hand, the existence of the DPD as a new institution that is also given a legislative function, its authority is considered to be too small when compared to the authority of the DPR in the process of establishing legislation. Even the DPD is considered to add to the problem of over regulation in Indonesian legislation. Borrowing the term Richard Susskind mentions that hyper regulations or obesity are legal and over regulation. This situation led to the implementation of the DPD's legislative function not being optimal because it tends to be half-hearted. In other words, the existence of the DPD as the holder of legislative power is still under the shadow of the DPR, so it has not been taken into account in the process of establishing legislation in Indonesia, even though it has been corrected by the Constitutional Court through Decision of the Constitutional Court Number 92/PUU-X/2012 and Decision Constitutional Court Number 15/ PUU-XIII/2015, but the decision was ignored.

The purpose of this research is to examine the influence of proportion of independent directors and the existence of an audit committee against tax avoidance. The population in this study is an industrial companies and real estate properties listed on the Indonesia Stock Exchange period of 2012-2016. The sample selection is conducted by using purposive sampling method, therefore as many as 173 of observation sample was obtained. Analysis technique to examine the hypotheses is multiple linier regressions. The result of this research shows proportion of independent directors have no significant on tax avoidance. The existence of an audit committee has positive significant influence on tax avoidance

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.

The existence of the phenomenon of teacher performance degradation,can be seen fromteachers who do not do their job properly, the teachers whoteach only highly educated butless attention function. Improved performance canbe achieved by improving teachers' leadership style of principals and schoolwork climate. Therefore, the central issue in thisstudy is how much influence theprincipal's leadership style and school climate work onteacher performance.Thisstudy aims to analyze the influence of principal leadership style on teacherperformance and school climate effects work on teacher performance. Thehypothesis is that there is a positive effect between: the principal's leadershipstyle on teacher performance and the climate of the school work on teacherperformance.This study belongs to the kind of quantitative research using the surveymethod and descriptive analytic approach. The samples used were from allpopulation of 50 teachers SMA/SMKBina Nusantara Semarang. Techniquesof data collection through questionnaires. Data analysis technique used is thePearson product moment correlation, determination, and multiple linearregression. Furthermore, the data that has been collected is processed and theninterpreted, analyzed, and described according to the problem andresearchobjectives.Based on the results of this study concluded that theprincipal's leadership style and school climate is partially working (people) onthe performance of teachers.

The issue of legal protection for consumers is one that is championed in order to provide protection for the community as consumers. BPOM Semarang City has the duty to provide services for the community to supervise the circulating products to ensure their safety, however, there are still products that contain hazardous substances in circulation. Therefore this thesis is entitled "The Function and Role of BPOM in Consumer Protection Against Foods Containing Hazardous Ingredients in Semarang City".                The problem under study is to find out how the function and role of BPOM in dealing with food containing hazardous ingredients, what efforts have been made by BPOM on foods containing hazardous ingredients and the rights obtained by consumers in order to be safer against substances that contain hazardous ingredients.                The research method used is the type of normative juridical legal research. Specific research is descriptive analysis of primary and secondary data sources. Data collection methods used are interviews and literature study with research locations at BPOM Semarang City.             Based on the research obtained shows that the position of consumers is weak compared to producers, so consumers need the existence of UUPK and POM agencies as supervisors on the feasibility and safety of drugs and food to avoid losses suffered by consumers considering that there are still dangerous substances in the circulating products. The role of the government needs to be maximized in controlling, supervising and coaching and counseling to consumers and businesses.

The arrangement and management of Street Sellers (thereafter called PKL) in Surakarta City referring to Surakarta City Local Government’s Regulation Number 3 of 2008 about the Arrangement and Management of Street Sellers in Surakarta City is conducted, among others, by arranging and managing Street Sellers in Sunday Market Manahan Surakarta conducting activity every Sunday morning. Surakarta City government has devised to close street sellers of Sunday Market Manahan Surakarta in 2016. Solo Mayor, F.X. Hadi Rudyatmo devised to sterilize Manahan Stadion area from Sunday Market sellers’ activity. Pasar Tumpah (spilled market) generated in Sunday Market Manahan location will be relocated to other location. The policy is still processed currently by Surakarta City Government. City government wants to recover the original function of Manahan Stadium for sport activity purpose. So far, the existence of sellers utilizing road or sidewalk in Manahan Stadium area disrupts the people’s to do exercise. In addition, the pile of rubbish resulting from Sunday Market activity is so high. The cleaning service officers of Cleanliness and Gardening Service (DKP) working are often overloaded when cleaning the rubbish pile resulting from Sunday Market. This one-day trading activity takes three days to clean its rubbish. Through Youth and Sport Service (Dispora), in this case Surakarta City’s Local Technical Service Unit of Sport Infrastructure, Solo City Government released Joint Decree approved by Dispora, Trade Service of Surakarta City and Street Seller Association of Sunday Market Area. In the presence of Community Service activity, several benefits can be achieved: Successfully giving understanding to the street sellers of Sunday Market about Environment Orderliness in trading location, in Manahan Stadium area of Surakarta; successfully encouraging the street sellers to encourage the City Government’s program to recover the original function of Manahan Stadium for sport activity purpose for Solo City people, so that they no longer use road and sidewalk in Manahan Stadium area; successfully giving an understanding on the importance of maintaining the cleanliness of Sunday Market area, by obliging the sellers to clean rubbish after their activity has been completed; and successfully giving understanding on the importance of maintaining plant as the park (garden) in Sunday Market area. Keywords: Management and Arrangement, Understanding on Environment Orderliness, Street Sellers of Sunday Market

Pencarian kebenaran sejati merupakan perjuangan setiap orang yang berpikir khususnya mereka yang “skeptik” terhadap kebenaran-kebenaran iman. Edith Stein yang berpersonalitas sangat keras dengan kemampuan intelektualnya  yang  sangat  tinggi berhadapan  dengan  krisis iman  sejak masih muda. Dia tidak percaya kepada eksistensi Allah sebagai seorang Pribadi. Dia adalah seorang “atheist” yang giat mencari kebenaran melalui ilmu pengetahuan – khususnya lewat fenomenologi yang diajarkan oleh Edmund Husssel. Perjumpaannya dengan beberapa filsuf beriman seperti Max Scheller dan Adolf Reinach telah menimbulkan kerinduannya untuk bertobat dan oleh rahmat Tuhan ia dituntun kepada suatu pengalaman iman ketika membaca buku Riwayat Hidup Teresa dari Avila.

Promas Greenland Nglimut Is a Hot Spring Bath and Villa Accommodation, Promas Greenland Ngonut Gonoharjo is located at an altitude of 700m above sea level, located in Limbangan District and 30 km from the city of Semarang. The purpose of this study is to introduce to the public so that people are more aware of greenland promas tourism, as well as interested in traveling to greenland promos gonoharjo and increasing marketing of greenland promasan tourism to be able to compete with other tourism in Kendal district. This study uses the Aida method and uses a 3D model. The subject of this research is to the public and tourists who will visit Greenland promasan tourism. The results of this study were able to attract the public or tourists to visit Greenland promising tourist sites and improve their marketing system, the results obtained from marketing with 3D models are able to improve the marketing system that the public will find out the specifications and forms of Greenland promotions before visiting or traveling. This is supported by the existence of good management and adequate facilities so that visitors feel comfortable and happy.

This study examines financial difficulties can occur if the auditcommittee does not perform its roles and responsibilities effectively. Theperformance of an audit committee can be measured by its characteristics,including the size, independence, activity of the audit committee, and thecompetencies of audit committee members. Based on the discussion of researchresults described above, then there are some implications found and can addinformation for the company, investors and other parties associated with thecompany's activities. The results conclude that the size of the auditcommittee, the independence of the audit committee and the financialknowledge of audit committee members can not prove a significant influenceon financial difficulties. This research proves that the existence of women ingender audit committee is able to avoid the company from financialdifficulties. The frequency of meetings of audit committee members can proveto have a significant negative effect on the financial difficulty. This isbecause the frequency of meetings of members of the audit committee has arole in changing the pattern of management behavior and communicationamong members more structured so that the company's condition will notexperience financial difficulties.

This study aims to determine the effect information technology capability and quality of management accounting informationwith technological uncertainty as moderating variable. The highest business competition requires companies to be able tooptimize their resources. Company with information technology capability will able to produce good quality of information.The existence of changes in the external environment related to the rapid development of technology and uncertain technologyrequire companies to be able to respond precisely. Thus, the existence of technological uncertainty will stronger therelationship between information technology capability and quality of management accounting information. Data werecollected from companies that listed in Indonesia Stock Exchange. Respondent represented by accounting manager as of 95people were participated in filling out the questionnaire. Then, the data processed using SEM analysis technique. Thescreening stage of the data generated 94 responses that were used for decision making of the results study. Data processing hasbeen done using the software SPSS 16.0 and WarpPLS 4.0. The result of this study supports the hypothesis that states there arepositive effect of information technology capability toward quality of management accounting information. Whereas, thehypothesis that states technological uncertainty moderates the relationship between information technology capability andquality of management accounting information is not supported. This study is limited to the lack of connection between thevariables in the study due to the lack of the data and heterogeneous of the sample type selection.Keywords: information technology capability, technological uncertainty, quality of management accounting information

This study examines the Effect of Mutation and Promotion ofPosition on Employee Career Development. The research was conductedby using survey method conducted on automotive company. The result ofthe research shows that Mutation and Promotion of Position onEmployee Career Development have positive and significant influence.The existence of mutations and promotion in a company if managedproperly so that generate a positive impact, then employees will be moreresponsible for the work they live.

Abstract:Decision of the Supreme Court No. 653 K/Pid/2011 less oriented to justice but moreoriented towards legal certainty. It can be seen from the decision that is based on thesubstance of justice, but only based on a majority vote of the judges. The existence ofthis decision be one that affects the issuance of Perma No. 02 Tahun 2012 on theadjustment limits the number of minor criminal offenses and penalties in the KUHP.Key words: Keadilan, Kemanfaatan dan Kepastian Hukum.

Abstract: Jamsostek program is a form of economic and social protection programs to provideprotection in the form of compensation for the loss of income in the form of cash andprotection in the form of services, care or treatment at the time of a worker hit bycertain risks. Jamsostek existence as living safeguard employment in a company isvery beneficial, and therefore as a measure to ensure the life of labor, the companywill enter the workforce in Jamsostek program managed by PT. JAMSOSTEK.Key words: Jamsostek Program, Worker Protection Law