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  Fixed assets are tangible assets that are owned for use in the production or supply of goods or services, for rent to other parties, or for administrative purposes and are expected to be used for more than one period. Due to its high value, relatively long use and being the company's main tool to generate revenue, investment in fixed assets (Capital Budgeting) must be carefully calculated. In addition, depreciation or depreciation is the allocation of the cost of a fixed asset which is the effect of the decline in the value of the fixed asset. The reason why many companies apply the straight line method of depreciation (Straight Line Method) is because there are relatively stable maintenance and repair costs in each period, and the costs are not affected by productivity or are not affected by deviations. Therefore, the assets owned must continue to be managed properly so that companies and individuals can benefit from the existence of these assets, especially fixed assets. But this is not the case with KSP Mandiri Sejahtera Semarang where fixed assets have not been well managed. This results in inconsistencies and calculation errors, incomplete data, which results in inappropriate decision making and the value of the company's fixed assets has not been recorded properly and accurately. With a new structured management system where the calculation and reporting of depreciation of fixed assets using the straight-line depreciation method helps the calculation of depreciation of fixed assets owned by the company, besides that it also provides information about the detailed condition of each fixed asset owned by the company so that it helps the company manage its fixed assets , as well as helping to present accurate and accurate reports for the benefit of the company's internal financial reports and taxation.

The nutritional problems faced in Indonesia today remain the same, namely that many children suffer from malnutrition. The national movement to increase breastfeeding is one of the government's efforts to improve the health status of mothers and children. However, the achievement of exclusive breastfeeding has not been achieved, one of the reasons is the breastfeeding factor. Meanwhile, the point in the success of providing exclusive breastfeeding and continuing it for up to 2 years is related to a mother's understanding of lactation management. So this service activity is carried out to teach mothers who are young pregnant, late pregnant and have just given birth to a 1 month old baby to participate so that their knowledge increases. The method in this activity is a pre-test before providing information related to breastfeeding and lactation management, then continuing with the post-test to see the success of the activity. The mothers' enthusiasm was seen to be very high and resulted in a strong determination to be able to provide exclusive breast milk to their babies. The success rate of this activity was 80%, judged from the responses and questions from the participants.

Earth, water and space as well as the natural resources contained therein under the control of the State are gifts from God Almighty whose functions and uses are for the prosperity of the people. Land for the Indonesian Nation is a source of livelihood and is regulated in the provisions of the Law. The Basic Agrarian Law No. 5 of 1990 lays the foundation on providing legal certainty for land rights for the Indonesian people. Legal certainty is obtained after the land registration process. Land rights that have legal certainty can be transferred or transferred. however, in the process, disputes over land rights still occur in the community. Blocking of Land Rights Certificates is taken as an administrative step in the dispute resolution process, but there is a period of only 30 days to record the blocking of Peru, it is known how the factors of land blocking, how to know the position of the holder of the Land Rights certificate when the block is being blocked and when the period is 30 blocking day is over but the dispute has not been resolved. The type of research used by the writer is juridical normative and descriptive analytical research specification by collecting data by means of literature study and interviews which are presented in a descriptive manner and analyzed in a descriptive qualitative manner. The results of the research and data analysis carried out show the factors that cause the blocking of Land Rights Certificates, namely: a. Gono-Gini distribution of assets, b. Land Rights Holders do not have good faith, c. Distribution of Inheritance, d. Lost Certificate, e. There is an investigation by the Police, f. Land rights confiscated by the State Receivables Affairs Committee (PUPN) in connection with the settlement of State Receivables. Legal protection & the position of the Land Rights Certificate Holder when the blockage is carried out is that the right holder cannot take legal action against the blocked land for 30 days after the block registration was carried out, article 19 UUUPA / PP 241997 regarding registration will not be lost The legal certainty of the rights holder remains attached to it as long as there has been no transfer of rights to the land they own. If the 30 day period of blocking is over but the dispute has not been completed, the blocking will not be removed by law and will remain in effect as long as there is no request for revocation by the applicant or the provisions -Other provisions which become the reasons for the removal of the block in accordance with article 14 of the Regulation of the Minister of ATR / Head of the National Land Agency No.13 of 2017 concerning the Procedure for Blocking and Confiscation, this is because in the Land Office (Semarang) there is no system that can identify or filter out expired blocks.   Keywords: Land Registration, Legal Certainty, Rightsholders, Blocking of Land Rights Certificates, Position of Rightsholders

Forms of domestic violence action in the community Kel. Purwosari, Kec. Laweyan, the city of Surakarta still does not need to be reported by the surrounding community. This is because there is a reason that acts of domestic violence are internal family matters and other people do not need to interfere to then be able to intervene or even report these acts of domestic violence. From the above conditions, it can be seen that not many people know that anyone can report this action to anyone who knows about the incident. This is a mandate from the existence of Law no. 23 of 2004 concerning the Elimination of Domestic Violence. Meanwhile, if you look at the conditions in the community, it turns out that domestic violence is taboo for others to know and it is a shame for the head of the family that he is considered unable to take care of his household affairs properly until he has to commit domestic violence to his family members. In addition, there are also Kelurahan officials who do not know that this is also a collective responsibility in order to minimize the increase in cases of domestic violence in Indonesia. Where this usually leads to divorce in marriage and the psychology of children from victims of domestic violence.

The process of passing on or transferring family assets to children, to family descendants begins when the parents are still alive. The transfer of rights to assets in Muslim communities in Indonesia, apart from being in the form of inheritance, is also known in the form of gifts and wills. Looking at the phenomenon in Langkap village, researchers are interested in the practice of dividing inheritances, gifts and wills with economic considerations for the heirs, civil servant heirs will receive a smaller amount of inheritance than non-civil servant heirs. The distribution is based on the agreement of the heirs because this distribution prioritizes the principle of deliberation and consensus between the heirs. It should be noted that the phenomenon of inheritance distribution that occurs in Langkap village adheres to one of the hereditary systems that exist in Indonesia, namely the bilateral system. This bilateral system attracts both the father's and mother's lineages, so that in this kind of family, in essence, there is no distinction between the heirs from the mother's side or the father's side. The reasons for dividing inherited assets based on economic considerations include, among other things, a sense of compassion, avoiding inequality. economy, and avoid conflict. Ways to avoid conflict can be done by dividing inheritance assets taking into account the economic considerations of the heirs, dividing inheritance assets equally, deliberation and handing over problems to the village.

Basically, the principles of Al-Qur'an learning can be carried out using various methods, all of which have the same goal, namely so that children can read the Al-Qur'an properly and correctly. The low motivation of students in learning the Qur'an is still one of the reasons for the low quality of education, especially in the ability to read the Qur'an. One of the efforts to increase motivation to learn to Read and Write the Qur'an is the use of online methods during the Covid-pandemic. 19 can be carried out by educators or teachers in the reading and writing subject of the Koran which is the basis of learning in Islam The low motivation of students in learning Al-Qur'an is still one of the reasons for the low quality of education, especially in the ability to read Al-Qur'an. So it can be said that motivation and learning achievement are directly proportional to the learning methods developed. One of the efforts to increase the motivation to learn to read and write al-quran is to use appropriate methods that can be used by educators or teachers in reading and writing al-Qur'an subjects which are the basis of learning in Islam.

Taking selfies for documentation reasons mentioned by Rettberg (2014) and Chae (2017). Likewise, this study reports documentation and archiving, which is part of communicating self-motives. Additionally, this research draws attention to general digital effects such as special event filters and seasonal filters used with selfies to signal specific locations or events. In their research, Senft and Baym (2015) noted that selfies can be used as an empowering tool to overcome political problems. This research shows how selfies are used as an empowering tool to educate Saudi women, particularly about their legal rights. The use of selfies as an educational tool in the context of public problems has not been reported in previous research.

Background: The 15th Midwifery Service Standard states that the Midwife provide services during the postpartum period through home visits. Most Midwives Private Practices (BPS) in the Tuban area have made at least 3 home visits times during the puerperium. In the care of newborns, almost 80% of postpartum mothers do not bathe the baby herself but the midwife bathes her until the umbilical cord falls off with the reason that the mother has not dared to bathe her baby for fear of the umbilical cord still wet, the baby is still too small and the mother's lack of knowledge in bathe the baby. The purpose of doing this community service is so that postpartum mothers understand how to care for newborns and are able to independently bathe the baby and care for the umbilical cord properly. Method: In This community service uses a pre-experimental type (Static-group comparison designs). The population of all postpartum mothers is 33 people. Taking sample by consecutive sampling. The sample size is 24 people, namely 12 people the treatment group and 12 people in the control group. The test used is Test MC Nemar has a Chi Square distribution (c 2 ). Result: The results obtained a change that significant difference between before and after being given health education in the group treatment, namely c2 count (4.50) is greater than table c2 (3.481) then HI is rejected,which shows that there is an influence between the provision of education, how early neonate bathing and how to care for the umbilical cord in postpartum mothers. Conclusion: The attitude of the postpartum mother in bathing the baby and caring for the umbilical cord can be affected by providing health education. Midwives are expected in postpartum visits too teach postpartum mothers about how to bathe babies and care for the umbilical cord. 

Military justice carried out by the Military Prosecutor is an indirect authority because the delegation of the case is an implementation of the Handover of the Case from Papera, in other words the Military Prosecutor cannot delegate the case or take prosecution action to the competent court without the existence of a Decree from Papera because it is in accordance with Article 123 paragraph (1) letter f of Law Number 31 of 1997, in essence, the authority to hand over cases is the authority of Papera, not the authority of the Military Prosecutor. The aim of this research is to analyze the responsibilities of Military Prosecutors in carrying out prosecutions. Technically, juridically, they are responsible to the TNI Prosecutor General (Orjen TNI), while operationally they are responsible to the Case Submitting Officer (Papera). Qualitative research uses a descriptive approach to collect data systematically, factually, and quickly according to the description at the time of the research. The results of this research show that Military Prosecutors as law enforcers in the field of prosecution in the Military Justice environment have a strategic and decisive role in indicting someone before trial. For this reason, the professionalism of Military Prosecutors is a necessity in carrying out their duties so that prosecutions can be carried out in accordance with applicable regulations and the goal of law enforcement itself can be achieved optimally as expected.