Tujuan penelitian ini adalah untuk membahas dan menganalisa kedudukan potongan pajak pribadi terhadap zakat yang telah dibayarkan. Permasalahan yang dibahas dalam penelitian ini adalah bagaimana kedudukan potongan pajak pribadi terhadap zakat yang telah dibayarkan berdasarkan UU Nomor 23 Tahun 2011 tentang Zakat dan permasalahan yang timbul atas potongan pajak pribadi terhadap zakat yang telah dibayarkan. Metode pendekatan yang digunakan dalam penelitian ini adalah yuridis normatif   Hasil penelitian menunjukkan bahwa kedudukan potongan pajak pribadi terhadap zakat yang telah dibayarkan berdasarkan UU Nomor 23 Tahun 2011 tentang Pengelolaan Zakat adalah bahwa zakat yang telah dibayarkan akan mengurangi penghasilan bruto atas pajak pribadi, bukan mengurangi nominal pajak pribadi. Permasalahan yang timbul atas potongan pajak pribadi terhadap zakat yang telah dibayarkan adalah masih kurangnya pengetahuan masyarakat terkait adanya peraturan mengenai pemotongan pajak pribadi atas zakat yang dibayarkan. Hal ini dikarenakan kurangnya sosialisasi mengenai peraturan tersebut terhadap masyarakat. Untuk mengatasi permasalahan tersebut, perlu upaya mensosialisasikan mengenai zakat sebagai pengurang penghasilan bruto yang dilakukan secara terintegrasi bagi dari lembaga keagamaan maupun lembaga perpajakan.

Tujuan dilakukannya penelitian ini adalah untuk memahami Komisi Pemberantasan Korupsi sebagai lembaga anti rasuah dan memahami penegakan hukum Komisi Pemberantasan Korupsi terhadap penyalahgunaan kewenangan yang dilakukan para penegak hukum dalam penyelesaian tindak pidana korupsi. Penelitian inmi menggunakan penelitian yuridis normative. Secara garis besar sasaran Komisi Pemberantasan Korupsi dalam penegakan hukum dibagi menjadi 4 (empat) bidang, yakni penindakan, pencegahan, koordinasi dan supervisi, serta monitoring. Ini dilakukan untuk melaksanakan tupoksidengan baik untuk menindak dengan tegas sesuai aturan hukum yang berlaku maupun mencegah Tindak Pidana Korupsi agar tidak terulang lagi dimasa depan. Untuk memerangi korupsi diperlukan komitmen kuat dan kerja sama serta koordinasi yang baik antar instansi pemerintah dan aparat penegak hukum. Tugas memberantas korupsi hanya dapat dilakukan apabila semua komponen bangsa bersatu dan saling mendukung dalam segala upaya pemberantasan korupsi.Undang-Undang Nomor 30 Tahun 2002 secara jelas sudah memberikan kewenangan kepada Komisi Pemberantasan Korupsi yang sangat kuat dan besar untuk melakukan pemberantasan korupsi secara sistemik dan tidak pandang bulu dalam menyeret para koruptor menjadikan Komisi Pemberantasan Korupsi sebagai tonggak utama dalam pemberantasan korupsi.

Tujuan dari penelitian ini adalah untuk mengetahui akibat hukum pengangkatan anak menurut kompilasi hukum islam. Secara legal   bahwa mengangkat anak dikuatkan berdasarkan keputusan Pengadilan dan mempunyai akibat hukum yang luas antara lain menyangkut perwalian dan pewarisan. Metode pendekatan yang digunakan dalam penelitian ini adalah pendekatan yuridis sosiologis. Berdasarkan hasil penelitian yang dilakukan penulis bahwa rekonseptualisasi pengangkatan anak yaitu pengalihan tanggung jawab pemeliharaan anak, pemberian nafkah dan pendidikan dari orang tua kandung kepada orang tua angkat berdasarkan putusan pengadilan. Akibat hukum pengangkatan anak   menurut Hukum Islam anak angkat tidak berstatus sama dengan anak kandung, hubungan dengan orang tua kandung tidak terputus, kekuasaan orang tua beralih tetapi tidak menjadi wali nikah anak angkat, mewaris dengan jalan wasiat wajibah. Dari rekonseptualisasi   akibat hukum pengangkatan anak berdasarkan Peraturan Perundang-undangan dan Peraturan Pemerintah tentang pengangkatan anak terebut masih tersebar sehingga konsep pengangkatan anak masih bervariasi. Maka diperlukanadanya undang-undang nasional tentang pengangkatan anak sehingga adanya kesamaan dalam konsep dan akibat hukum pengangkatan anak.

Penelitian ini bertujuan untuk menganalisas kedudukan hukum Itsbat nikah poligami irri. Itsbat nikah poligami sirri adalah permohonan penetapan nikah yang diajukan ke Pengadilan Agama untuk dinyatakan mengenai sahnya pernikahan kedua dan seterusnya yang dilakukan secara sirri   tidak dicatatkan sehingga memiliki kekuatan dan kepastian hukum. Jenis pendekatan tesis ini adalah penelitian yuridis normatif artinya hukum dikonsepsikan sebagai apa yang tertulis dalam peraturan perundang-undangan (law in book). Hasil penelitian menunjukan dikabulkannya permohonan itsbat nikah poligami sirri dalam putusan Pengadilan Agama Magetan nomor 445/Pdt.G/2012/PA.Mgt. Putusan tersebut tergolong hukum materiil baru. Dengan demikian legal standing terhadap putusan tersebut akan menjadi yurisprudensi, melalui itsbat nikah poligami sirri dari Pengadilan Agama Magetan, perkawinan tersebut telah mempunyai kekuatan dan kepastian hukum. Adapun solusi terhadap putusan tersebut yaitu perlu adanya payung hukum terhadap kebolehan itsbat nikah poligami sirri, adanya penyuluhan sosialisasi tentang pentingnya pencatatan nikah (nikah resmi) dan prosedur izin poligami.

<p><em>Article 33 of the 1945 Constitution of the Republic of Indonesia puts the cooperative as the pillar of our national economy. However, its contribution to national economy is hardly significant due to several constraints; among them is human resources.The purpose of the study is to analyze the impact of self-actualization and compensation towards the working performance of multi-purpose cooperative managers by using quantitative approach.</em><em> </em><em>This research used purposive sampling technique and collected a sample of 114 multi-purpose cooperative manager of 168 population using. Binary regression is used in descriptive statistics test.The results show that both self-actualization and compensation have significant influence towards the working performance of multi-purpose cooperative managers in Semarang.</em></p>

<p><em>The purpose of this study is to find out how the perceptions of parents of SD Tri Tunggal students that fat children are funny and healthy can be formed. Type of this research is qualitative with phenomenology approach. Data were collected by in-depth interview and observation. Research subjects as many as 8 people consisting of 5 parents of Primary School Tri Tunggal, 1 child pediatrician, 1 nutritionist, 1 sports expert. Data were analyzed by content analysis. The results showed that the perception of parents who consider the fat child is funny and healthy is formed because through the first process they like to see and feel the pleasant sensation to see and hug the fat child, plus they have a feeling of proud to have fat children because they consider successfully taking care of their children. After going through the first process, parents lack the hope, motivation and a firm attitude to reduce child obesity. Parents assume if the fat little boy is still funny and healthy. The next process parents have had some bad experience about childhood obesity but looks not considered a serious experience to be addressed, resulting in a learning process that is very less for parents. In the end, parents have the wrong perception of childhood obesity.</em></p>

<p><em>S</em><em>ister city collaboration is an activity carried out based on cooperation agreements between city governments in Indonesia and city governments abroad to mutually improve relations of friendship and understanding between the two countries. The Semarang Government on 11 January 1993 signed the first Sister City Memorandum of Understanding (MoU) with Lord Mayor Brisbane, Queensland, Australia. Unfortunately, this MoU of cooperation was halted in 2005, and although the MoU was still ongoing the implementation of the program activities stopped in 1997. The results of previous studies showed several factors as factors supporting the success of sister city cooperation. One of the supporting factors is the factor of human resources</em><em> (HR)</em><em>. The purpose of this study is to identify aspects of the human resource factor that can support the success of the Semarang-Brisbane sister city activity.</em></p><p><em>Primary data collection in this study was in the form of a questionnaire and interview to eight respondents from various backgrounds. The analysis in this study was carried out using descriptive analysis to describe the opinions of respondents about human resource factors that support the success of Semarang-Brisbane sister city.</em></p><em>The results of the study show that the important HR competency factors are those who have an understanding of the culture and language of the partner countries. Whereas according to its importance the competence of human resources is mastering English or other relevant languages, understanding partner countries, experts in the field of international agreements and mastering foreign policy.</em>

<p>Traditional markets are markets that are built and managed by local governments. Relocation of a transfer of supporting facilities and infrastructure activities from one place to another in order to enhance the security, comfort and legality factors.Mranggen traditional market is one of the markets located in the village of Mranggen which is increasingly experiencing an increasing number of traders. For this reason, the Demak Regency Government decided to relocate the market, one of them is the traditional Mranggen market, the government's purpose of relocating Mranggen's traditional market to tidy up the former market which had not been neatly arranged. Mranggen's market relocation had an impact or pros and cons for traders and the surrounding community. The problem in this study is the impact of market relocation of Mranggen's traditional market relocation to traders in the surrounding community. The aim of the study was to determine the impact of Mranggen's traditional market relocation to both traders and the surrounding community with market relocation.</p><p>The research design used in this study is a holistic single case study. This study uses a qualitative approach. The types and sources of data used in this study are primary data and secondary data. The object of the research was conducted at the temporary shelter of Mranggen village. Informants are traders and communities around the shelter. Data collection techniques with triangulation.As for eclectic data analysis techniques. In this study, the validity of the research data was tested by credibility, transferability, dependability test, and confirmability test.</p><p>The results of our research on the impact of relocation on product quantity is the reduction in product quantity ranging from 30% to 50%. With regard to operating hours the impact of this relocation is a reduction in operating hours of only 6-8 hours per day. For the position of the stall The inconvenience of the stall position, the stinging smell of garbage, and when the rainy season often floods and lacks security. In terms of ease of reaching the location, the traders complained about the location of the remote relocation and the narrow road to relocation which affected the consumers' desire to buy. With this relocation, sales turnover has decreased from 75,000-250,000/day.</p>

<p>The purpose of this research is to test and to describe the influence of the person organizational fit and Employee Engagement against employee performance with Organizational Citizenship Behavior as an intervening variable in MANAGE Akpol Semarang. Target research activities are devoted to the modeling of the impact person organizational fit, Employee Engagement against performance employee with Organizational citizenship behavior as intervening variable. The research population is all the government employees in the MANAGE part of the Semarang as many as 100 with sample 100 employees, whereas sample technique used is saturated sample method, the technique of data analysis is done by using double linear regression. Based on an analysis conducted by the researchers concluded that person organizational fit proved to have a positive effect on organizational citizenship behavior, person organizational fit proved to have a positive effect on employee performance. Employee engagement has a positive effect on organizational citizenship behavior, employee engagement has a positive effect on employee performance, person organizational fit is more effective indirectly influencing or through organizational citizenship behavior intervening, Employee engagement is more effective than indirect through intervening organizational citizenship behavior.</p>

<p><em>A small industry has a strategic role in driving the economy. One of the potential small industries to be developed is the tempe industry. This study aims to analyze the benefits and feasibility tempe crafts manufacturer in Lamper Tengah Village, Semarang Selatan District which is the largest tempe industry area in Semarang City so that the results of the analysis can be taken into consideration to further develop their business.</em></p><p><em>This research design uses quantitative methods. This research is a case study so business owners making tempeh in Semarang City is used as a source to obtain information needed in research. The data used are primary and secondary. Data collection techniques carried out by interview, observation, and recording. Data obtained analyzed using profit analysis  <em>Ï€ = TR-TC  </em>and to find out business feasibility using the formula  <em>R / C  </em>Ratio.</em></p><p><em>The results of this study indicate that the average total cost incurred by tempe producers in Lamper </em><em>Tengah Village</em><em> per month is Rp 16,916,210.70. The average amount of tempe produced was 18,108 packs with an average price of Rp. 2,500, so that the average monthly income earned by tempe craftsmen is Rp 45,270,556 and the average profit gained is Rp 28,354,355. The business of making soybean tempe has an efficiency value of 2.68, meaning that every one rupiah the costs incurred will get an income of 2.68 times the cost incurred, then the tempe industry business in </em><em>Lamper Tengah</em><em> </em><em>Village </em><em>is feasible to continue and can even be invested in industrial development the tempe.</em><em></em></p><p><strong><em>Keywords</em></strong><em>:</em> <em>Profit, Business Feasibility, Tempe Crafts</em><em> Man</em><em>ufacturer</em><em></em></p>