Law on National Development Planning System (Number 25/2004) mandates that Development planning must refer to the consideration that the goal of development of all government levels is the same, namely the welfare of the community. Empowerment is a concept to give people greater responsibility for how to do work. The potential of Sukaratu village consists of agriculture, livestock, tourism objects, handicrafts, cultivation and plantations. Among these potentials, the authors take the economic empowerment potential of cultivating black soldier fly maggot as an alternative ingredients for fish feed and reducing organic waste, so that it can increase the income of the people of Sukaratu. The research method used is qualitative and quantitative research; observation and interviews in an effort to obtain data. The results showed that the potential of Sukaratu village consisted of agriculture, animal husbandry, tourism objects, handicrafts, cultivation and plantations, the potential of human resources in terms of age and education was good, but in terms of business creativity and business skills, need to be improved. Maggot cultivation can reduce organic waste. The capital is not large enough because it only requires terraced media and houses that are given nets for broodstock to lay eggs.

This study aims to examine: the effect of Internal Auditors, External Auditors and Regional House of Representatives on Good Governance in Regencies / Cities in Region II of West Java Province. Based on its purpose, this research is a verification study, namely research that seeks to test the answer to a temporary problem (hypothesis) based on a particular theory. The research method used was an  explanatory survey, namely research using populations to explain the relationship between variables in the population. This study is intended to look for facts and factual information collected from respondents using a questionnaire given to the Inspectorate as an Internal Auditor, the Supreme Audit Board (BPK) as an External Auditor and Members of the Regional People's Representative Council in Regencies / Cities in Region II of Java Province West. Based on the results of the study it was found that the Internal Auditor, External Auditor and Regional House of Representatives had a positive effect on Good governance, simultaneously and partially.

The purpose of this study was to analyze the impact of locus of control moderation, the factors that affect the financial information system at the sub-district office in the city of Semarang. This study's population was 16 Districts Offices in Semarang City and obtained 54 questionnaires, then analyzed moderating regression analysis (MRA). From the research results of the impact of Locus of Control Moderation on the Effectiveness of Financial Information Systems at the District Office in Semarang City, Central Java Province, the results of the research on the first hypothesis, the influence of top management on the effectiveness of information systems, are to examine the influence of user satisfaction on the effectiveness of information systems, to examine the influence of organizational culture on the effectiveness of information systems. The effectiveness of information systems, to examine the effect of locus of control on the relationship between top management on the effectiveness of information systems, to examine the effect of locus of control between user satisfaction on the effectiveness of information systems from the results of the research resulted that it has a positive and significant effect. Tujuan penelitian ini adalah untuk menganalisis pengaruh moderasi locus of control, faktor-faktor yang mempengaruhi sistem informasi keuangan pada kantor kecamatan di kota Semarang. Populasi penelitian ini adalah 16 Kantor Kecamatan di Kota Semarang dan diperoleh 54 kuesioner, kemudian dianalisis analisis regresi moderasi (MRA). Dari hasil penelitian pengaruh Locus of Control Moderation terhadap Efektifitas Sistem Informasi Keuangan pada Kantor Kecamatan Kota Semarang Provinsi Jawa Tengah diperoleh hasil penelitian hipotesis pertama yaitu pengaruh manajemen puncak terhadap efektivitas sistem informasi, untuk menguji pengaruh kepuasan pengguna terhadap efektivitas sistem informasi, untuk menguji pengaruh budaya organisasi terhadap efektivitas sistem informasi. Efektivitas sistem informasi, untuk menguji pengaruh locus of control terhadap hubungan antara manajemen puncak terhadap efektivitas sistem informasi, untuk menguji pengaruh locus of control antara kepuasan pengguna terhadap efektivitas sistem informasi dari hasil penelitian menghasilkan pengaruh yang positif dan signifikan

An object when heated will undergo expansion. Expansion of an object is affected by the expansion coefficient, temperature, and type of object substances that cause the length, area, and volume of the object and other objects differently. Based on these concepts, to investigate the comparative increase in the size of the object that is affected by factors that affect the expansion by heating the body until it reaches the equilibrium temperature. As the object under study will use a block of copper and water with each volume to be measured 10-5 m3 added volume ratio. With the initial temperature of each object 20 oC, both substances will be heated up to a temperature of 30oC, 35oC, 40oC, 45oC, dan 50oC. Both substances are then calculated and compared to the increase in volume experimentally and theoretically. After calculation, a score which indicates that the copper block and the water volume is different. Increase the volume of water is greater than the increase in the volume of copper block in each temperature increment. Both these substances are two different substances that have different volume expansion coefficient as well. So we get that expansion coefficient, temperature, and type of object substances have an affect on the expansion that occurs on an object.

Penelitian  ini untuk menguji dan menganalisis pengaruh leverage, return on asset (ROA dan intensitas modal terhadap penghindaran pajak dengan transparansi sebagai variabel moderasi. Data yang digunakan dalam penelitian ini adalah data sekunder yang bersumber dari data laporan keuangan perusahaan di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Teknik sampling yang digunakan purposive sampling dengan kriteria yang disesuaikan dengan kebutuhan dalam penelitian. Dari kriteria yang ditentukan sebanyak 37 perusahaan didapat sebanyak 37 perusahaan sebagai sampel. Metode analisis data menggunakan regresi data panel dengan alat analisis Eviews 10 dan Moderating Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa pertama, Leverage tidak berpengaruh positif terhadap penghindaran pajak. Hal ini menunjukkan bahwa utang semakin tinggi jumlah pendanaan dari utang oleh pihak ketiga yang digunakan perusahaan dan semakin tinggi pula biaya bunga yang timbul dari utang tersebut, sehingga akan memberikan pengaruh berkurangnya beban pajak perusahaan tidak menjadikan perusahaan melakukan pembiayaan dengan utang dalam jumlah yang besar. Kedua, ROA berpengaruh positif terhadap penghindaran pajak. Hal ini menunjukkan semakin tinggi profitabilitas perusahaan, maka semakin baik pula perencanaan pajak perusahaan karena dapat menghasilkan optimalisasi pajak dan kecenderungan perusahaan untuk melakukan penghindaran pajak menjadi semakin menurun. Ketiga, intensitas modal. Hal ini menunjukkan bahwa beban penyusutan yang berasal dari aktiva tetap perusahaan tidak cukup berpengaruh terhadap pengurangan pajak perusahaan.