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Rosella flowers are generally processed into tea. Important ingredients in this flower make rosella tea has many benefits for human health. The use of rosella flowers in making lipscrub is expected to be a new innovation in cosmetic products. The aim of this research is to create a lip scrub based on rosella flowers which functions to remove dead skin cells and moisturizes the lips. This research was conducted by means of literature, documentation, experiments and public testing. This experiment resulted in three products with different compositions. The three products have been tested publicly on the 30 panelists who have an age range of 17 to 40 years. From 30 panelists who have tried 3 lip scrub products. It was found that most of the panelists preferred products with a composition of 1.8 grams of roselle flower powder, 1.7 grams of vaseline and 3.2 grams of honey. This can be seen from the public test average calculation score on the favorite indicator, namely 1.8. So it can be concluded that Rosella flower lipscrub has the opportunity to be developed as a new innovation in the world of cosmetics.

The addition of papaya with jasmine scent are hopefully become new innovation to candy product.The purpose of this study was to determine the percentage of added papaya and jasmine in candy making, and to determine the level of public preference for candy with jasmine as flavor. Experiments were carried out 3 times to get the best candy formula. The experimental results were tested by untrained panelists to determine the public's acceptance of papaya candy products with jasmine flavoring. The experimental and test results show that the formula and characteristics of the candy are correct and appropriate. The addition of sample 105 jasmine water is the result of 5% jasmine water from papaya juice and sample 115 is 15% jasmine water from papaya juice, preferably compared to sample 125 which is 25% jasmine water from papaya juice. The acceptance of papaya candy with jasmine flowers as aromas to people who prefer a non-pungent aroma. Based on texture and color, there is no difference in percentage. Suggestions during research are to obtain clear candy results at cooking temperature, cooking time, and stirring the dough. Cooking temperatures that are too high can cause caramelization, which is indicated by the appearance of a slightly brownish and unclear dough.

The determination of cost of goods sold aims to determine the price of product sales by a company. Calculation of basic price in a company to reduce the number of losses in the company. Because often the company suffered losses due to the large cost of production does not match the product selling price. The background of this study is how the calculation of cost of goods sold on manufacturing companies and how to determine the method of selling prices of products in manufacturing companies. In collecting this research data using descriptive research with quantitative qualitative data analysis techniques. Data collection method used is method of documentation and interview method. The data collected in the form of production data, sales, raw materials and others. The method used in determining cost of goods sold is using the approach of calculation method of full costing and method of variable costing.The calculation of cost of goods sold is a method of determining the price of products that charge elements of different production costs between the method of full costing with variable costing. In 2013 - 2015 UD. Eternal Blessing using Full Costing method in getting the results of 2013 amounted to Rp. 280.573.00. Year 2014 of Rp. 236.789.00. Year 2015 of Rp. 350.931,00. Meanwhile, when using Variable Costing method in getting the results in 2013 of Rp. 233701.00. Year 2014 of Rp. 209.398.00. Year 2015 of Rp. 323.299,00. Thus in knowing that between using method of full costing with variable costing happened difference. This difference is because the full costing method imposes all production costs, whereas the variable costing method does not impose fixed overhead costs. Fixed overhead costs exclude production costs. From this research it can be concluded that UD. Kedungpring Lamongan Eternal Blessings experience ups and downs of total profits per year and this study proves that cost of goods sold should pay attention to cost issues affecting the sale price.

Increasing technological developments require many parties to always adjust to all kinds of changes that will occur in the future, both economic conditions, government regulations, consumer conditions, and conditions of competitors. The way companies communicate with their investors has also changed, as a result of the rapid development of the internet. The internet that companies use to report financial information to investors is called Internet Financial Reporting (IFR). Today, IFR has been put forward by most countries because it can minimize the negative effects of information asymmetry, reduce agency costs, reduce capital costs, and increase firm value. Companies in achieving their goals are faced with uncertain conditions. The purpose of this study is to find out how the differences between IFR and ERM in commercial banks in Indonesia with high and low market capitalization values. This research is a non-static analytical descriptive study. The sample used is only two commercial banks to be compared. The results of the comparative analysis carried out showed that there was no significant difference in the implementation of IFR, but in the implementation of ERM there were significant differences.  

This research was motivated by learning activities forced by circumstances (during the Covid-19 pandemic) to change from face-to-face to virtual face-to-face. This raises a separate problem to immediately find an alternative solution. The purpose of this study was to obtain data about the description of the implementation of persuasive communication activities in order to improve student learning outcomes through E-Learning Madrasah’s in fiqh class XII IPS 3 Odd Semester at MAN 1 Grobogan. The research method used was Classroom Action Research (PTK). The research was carried out in two cycles, each cycle consisting of planning, action, observation, and reflection. The subject of this research was carried out in class XII IPS 3 MAN 1 Grobogan, totaling 35 students. The data collection used in this research is qualitative and quantitative data. The results of this study indicate that the use of persuasive communication through Madrasah E-Learning conducted to students of class XII IPS 3 MAN 1 Grobogan, can improve student learning outcomes. This can be shown by the average test results of student learning in the first cycle of 77 with the total class completeness of 71.4%. Then the average value of student learning outcomes increased to 88 with the total class completeness of 91.4% in cycle II

Latar belakang: Kualitas prestasi setiap atlet harus didukung dari semua aspek mulai dari aspek ilmu keolahragaan, teknologi, pendanaan dan sarana prasarana. Ilmu keolahragaan dan teknologi tidak akan pernah lepas dari peningkatan atlet. Mulai dari peningkatan sport science dan ilmu teknologi yang perlu ditingkatkan dalam setiap cabang olahraga demi tercapainya prestasi atlet. Pemahamn yang terbaharu bagi para pengurus KONI bentuk kepedulian yang tinggi. Memiliki pandangan literasi olahraga dan prestasi dalam merencanakan strategi untuk mencapai target prestasi yang telah di sepakati bersama. Tujuan: meningkatkan literasi yang berkaitan dengan IPTEK dan sport science agar seluruh penguru KONI, cabang olahraga dan pelatih melek akan literasi olahraga dalam meningkatkan prestasi. Metode: sasaran dan target ialah KONI yang beralamat Jalan Borobudur No.48 Kelurahan Pandean, Mejayan, Caruban, Kabupaten Madiun. Teknik pengumpulan data memakai pendekatan observasi langsung dan wawancara menggunakan quisener pre test dan post tes. Hasil: berdasarkan hasil analisi data ada peningkatan pengetahuan para mitra pasca dilaksankan sosialisai. Simpulan: perlu adanya tindak lanjut dan diskusi yang kontinue kepada pengurus KONI yang beralamat alamat jalan Borobudur No.48 Kelurahan Pandean, Mejayan, Caruban, Kabupaten Madiun tentang IPTEK dan sport science agar menunjang literasi yang baik.  

Competition in the business world is increasingly diverse, encouraging companies to compete in competing markets and consumers. This is what happened to the Takoto UMKM. This study aims to determine the marketing strategies used by UMKM Takoto to increase sales. This type of research is conducted using descriptive qualitative methods in the form of case studies on the Takoto UMKM business. This study aims: (1) to study the marketing strategy (marketing mix) of products at UMKM Takoto. (2) provide alternative marketing suggestions for UMKM Takoto products. The conclusions of this study are: (1) the product is considered good by consumers and already has 5 elements of product strategy such as product attributes, brand, packaging, and labels, but the product does not last long because it uses ingredients that do not contain preservatives; (2) the pricing strategy is oriented towards production costs so that in the future it can be considered for pricing by looking at the prices of competitors' products; (3) the promotion strategy of Takoto's UMKM pastries is still limited because it uses more personal selling rather than intense promotion through advertising; (4) Takoto's UMKM pastry products are marketed directly to consumers and through retailers, however the dominant marketing is direct to consumers so that the bargaining position is stronger because it does not depend on retailers.

Bank is a production unit under the organizational structure of a business center in a school. This bank provides services in the form of savings deposit transactions and savings withdrawals. Bank customers are all students in grades ten to twelve along with teachers and employees. The information system required is a web-based school bank information system using the cash basis method so that it can assist in operational activities ranging from recording daily transactions to reporting. The research was conducted using the Research and Development (R&D) method, UML (Unified Modeling Language) modeling, the PHP (Hypertext Preprocessor) programming language with the MySQL MariaDB database. The School Bank Accounting Information System is expected to be able to solve the problems that occur in the school bank.

This istudy iaims ito iexamine ithe ifactors ithat iinfluence ithe iperception iof iethics ion itax ievasion iin ithe iall iindividual itaxpayers iregistered iat ithe iSouth iSemarang iPrimary iTax iOffice ias imany ias i100 irespondents. iThe ivariables iused iin ithis istudy iare ithe iindependen ivariables, iThe idata iused iin ithis istudy iis ithe iprimary idata iby iusing iquestionnaires. iData ianalysis iin ithis iresearch iis iassisted iby iusing. iSPSS iprogram. iData ianalysis itechnique iused iis imultiple ilinear iregression. iThe iresult iof ithe iresearch ishows ithat isignificant iat ilevel i0,05. iThe iresults iof ithis istudy iindicate ithat ithere iis ino isignificant iinfluence ion ithe iprobability iof ifraud idetection ivariable ion ithe itaxpayer's iperception ivariable iregarding itax ievasion iethics, ithe iexistence iof ia isignificant ieffect iof ithe idiscrimination ivariable ion ithe itaxpayer's iperception ivariable iregarding itax ievasion iethics, ithe iexistence iof ia inegative iand isignificant iinfluence ion ithe itax iservice ivariable ion ithe ivariable. itaxpayers' iperceptions iof itax ievasion iethics. i Keywords: iTax ievasion, iDicrimination

Main Objective: The objective of this research is to complete the exciting and fictive effects of each color and lighting type when practiced in 3D animation setting. In addition, this research also proposes several lighting design recommendations in 3D animation. Background problem: The main sense for the advance of animated films is cinematic lighting effects. Various techniques and approaches have been planned to create lighting effects, but how these effects affect the viewer’s sentimental sense and especially the storytelling practice is not understood. Novelty: The results of the emotional effects of lighting styles show that these effects are not shown in an imposing aspect, which means, not all lighting style affects the feelings on each scale. In this study, several differences were found in several color scales with different cinematic meanings. Research Method: The research method used is quantitative and subjective data analysis adopting a qualitative grounded theory coding with several animated video scenes developed with various colors and low and high-key statistical lighting designs to analyze and measure the effects of different lighting designs. Finding/Result: The finding of this study indicate that cinematic lighting influences the emotional impact of scenes and stories in plan. Conclusion: This study also confirms the current lighting approach, according to the result of this study, it brings guidance on how certain lighting and color techniques can be adopted to influence the audience in 3D animation about feelings and story perception Keywords: Cinematic Lighting, 3D animation, Emotional Storytelling

Learning media is a medium used in teaching and learning activities. As is known, the world is currently experiencing a Covid-19 pandemic so teaching and learning activities are carried out online. One of the media that can be used as distance learning is a web blog. Web blogs are chosen because they do not require a lot of money to create and can be combined with other media such as YouTube. This study aims to produce a web blog as a distance learning media for graphic design study programs. Because the lecture material uses more application practice, the web blog and YouTube media are very appropriate to use. This is in accordance with the results of the questionnaire distributed to graphic design students in semester 3 and 5 of STEKOM University regarding the use of a web blog. From 38 respondents and after being calculated based on existing references, the final score was 88.42% so that this web blog was in the "very good" category and could be used as a reference.

SMK Negeri 11 Semarang is a school that has four competency skills, namely Graphic Preparation, Graphic Production, Multimedia, and Animation. Every time they enter the beginning of the school year, school socialization and skills competencies are carried out to new students through the Student Orientation Period, using the lecture method from each of the Head of Skills Competencies. Researchers have created an attractive and informative audio-visual presentation media, packed with docudrama stories, namely documentary films. The results of validation tests conducted by expert experts and users show that the documentary films that have been developed by researchers fall into the very good criteria with a percentage of 93.75%. In addition, through the use of the 228 new students as respondents, it can be concluded that the documentary film developed by the author falls into the good criteria with a percentage of 61%.

The biggest problem for children who are faced with the law is because of Law no. 3 of 1997 regarding Juvenile Court is no longer relevant, both from the juridical, philosophical and sociological aspects. This law does not provide the right solution for the handling of children as children in conflict with the law. Children who are in conflict with the law that is resolved in court, result in mental and psychological pressure on the child who is in conflict with the law, thus disturbing the child's development and development. Thus, there is a need for a criminal law policy in handling bullying. The research method used in this research is juridical empirical by looking at the facts that exist in practice in the field. The research objective is to explain policies in law enforcement against child bullies. Settlement of the criminal law for bullying offenders against student victims of violence at school has not been going well because bullying has not been regulated in a law that specifically regulates it.   Keywords : children, underage, criminal law, policy, bullying.

The purpose of this study is to determine the protection of consumers who use cosmetics that are not registered with the BPOM, the legal consequences for cosmetic business actors who do not register their product distribution permits with BPOM and the solution. The research method used was normative juridical, with a descriptive analytical research specification. Obtaining data using secondary data through library research and interview techniques as a complement to secondary data which is then analyzed using descriptive qualitative methods. From the research results, it is concluded that the legal consequences for cosmetic business actors who do not register their product distribution permits with BPOM are administrative sanctions and criminal sanctions in accordance with Articles 45, articles 60 and 62 of the Consumer Protection Law Number 8 of 1999, Article 47 Paragraph (2) Regulation of the Food and Drug Supervisory Agency Number 12 of 2020, Article 20 of Minister of Health Regulation Number 1175 / Menkes / Per / XII / 2010 concerning Cosmetic Notifications, Articles 98, 106, 196 and 197, UUN Number 36 of 2009 concerning Health. The solution to this problem is that before distributing the cosmetic products it produces, business actors are required to register their products with BPOM in advance, so that there are no complaints, lawsuits and even criminal sanctions.           Keywords: Consumer Protection, Cosmetics, Distribution license, BPOM

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

Transportation is a very important aspect of its existence in society, both the transportation of people and goods. One of the well-known online transportation companies in Indonesia is PT Gojek Indonesia. During its development, there have been actions committed by unscrupulous people in the community that harm online motorcycle taxi drivers, namely fictitious / fake orders. Fictitious Order is an order that starts with creating a fake account through an online transportation application that can harm the company.The problem is what is the form of the agreement between the driver and the user and is there the responsibility of PT Gojek Indonesia. The method used in this research is sociological juridical, with data sources in the form of interviews. The results of the analysis were presented descriptively and analytically.The results show that there is no legal regulation that regulates protection for Gojek drivers who experience fictional orders. But from the PT. Gojek provides compensation in the form of compensation money. However, this is not widely used by drivers, because the process of disbursing compensation money takes time, so the driver as the victim prefers to bring the results of the fictitious order himself or sell it to someone else.  Keywords: Protection, Transportation, Gojek

Pencemaran lingkungan hidup akibat buangan limbah industri menjadi perhatian yang tidak pernah surut. Semakin banyak kasus pencemaran lingkungan hidup akibat buangan limbah industri, hal tersebut sangat mengganggu dan meresahkan kehidupan masyarakat serta mengancam kelestarian fungsi lingkungan hidup. Metode penelitian yang digunakan dalam penelitian adalah yuridis normatif dengan melakukan  penelusuran terhadap peraturan-peraturan dan literatur- literatur yang berkaitan dengan permasalahan yang  diteliti. Tujuan penelitian menjelaskan pencegahan dan solusi terhadap timbulnya pencemaran. Hasil penelitian menunjukkan, upaya pencegahan dan solusi terhadap timbulnya pencemaran lingkungan dengan melakukan perencanana proses produksi yang baik, akurat dan cermat mengurangi penggunaan bahan-bahan kimia pembantu yang rendah beban pencemaran,  pengontrolan pemakaian air yang hemat dan efisien, memanfaatkan dan menggunakan kembali (reuse) bahan-bahan kimia yang terdapat dalam limbah cair untuk keperluan produksi serta  berupaya memantau limbah hasil pasca proses kegiatan minimasi limbah.   Kata kunci : limbah, lingkungan hidup, pencemaran, pencegahan, solusi.

In our daily needs as a human being cannot be separated from the natural resource that is bestowed by God Almighty, especially water. People choose to consume drinking water produced by the Drinking Water Depot (AMD) business because of the need for clean and healthy water for consumption. But it turns out that health is not always guaranteed because the drinking water produced by the drinking water depot (AMD) refills is still found many germs that cause disease (pathogens) and is not safe for consumption because it does not meet the standard of eligibility. Issues to be discussed are the legal protection of consumers for their rights being violated by business actors in refill drinking water depots in Semarang City, and the settlement mechanisms that can be taken to resolve various violations of refilled drinking water depots that do not have a business license in Semarang City. The approach method used in this research is a normative juridical approach using secondary data in the form of library materials, documents, and other laws and regulations related to the research that will be discussed. And the analysis technique used is descriptive analytical. Legal Protection for Water Depot Consumers whose Rights are Violated by Business Actors of Refill Drinking Water Depot in Semarang City, are regulated in Article 60 and Article 62 of the Consumer Protection Law as well as in Article 28 of the Regulation of the Minister of Health of the Republic of Indonesia Number 736 / Menkes / Per / IV / 2010 concerning Procedures for Supervision of Drinking Water Quality, while the Settlement Mechanism that Can Be Taken to Resolve Various Violations of Refill Drinking Water Depots that Do not Have Business Permits in Semarang City are regulated in Article 47 and Article 48 of the Consumer Protection Law.   Keywords: Consumer Protection, Drinking Water Depot (AMD), Business License

Smartphone retail sales in Indonesia are currently growing very rapidly. Point of Sales Material (POSM) is used to provide information about products to consumers, using displays to stimulate impulsive buying behavior. This study designed a 3D planogram visual media, which can visualize real-time with text, images, and videos. Media that has been developed by researchers is in the very good category with a percentage of 78% for the promoter segment that is more than 1 year and 77% for the new promoter segment who has worked at Samsung retail for less than 1 year. From the results of experalidation and user validation, for the aspect of video visualization and the 3D planogram module that has been developed, the category average AB score is 81-85. The display arrangement process can be done more quickly and precisely because the understanding of the planogram increases.

SD Mardi Rahayu 01 Ungaran is an elementary school. The learning process still uses conventional methods which make students less enthusiastic in participating in learning and tend to get bored with the material presented. The purpose of this research is to develop interactive Javanese script learning media based on multimedia. The development method in this study uses the Research and Development method. Multimedia-based interactive Javanese script learning media is an alternative in the learning process. Based on the results of the validation, the learning media got a feasibility percentage of 92.5% from internal validator, 90% from external validator, and 81% from the results of user trials, so it can be concluded that the learning media developed was categorized as very feasible to use.