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This study aims to examine and analyze the Influence of Corporate Age, Company Size, Leverage, Liquidity, Profitability and Environmental Performance on Disclosure of Islamic Social Reporting on companies listed in Jakarta Islamic Index (JII) in 2012 – 2015. Object of research on companies listed in Jakarta Islamic Index (JII) in the first period in 2012 - 2015 and obtained 56 companies that become the sample. Sampling technique using purposive sampling. The data analysis used in this research is OLS (Ordinary Least Squerst) multiple linear regression, to get a complete picture about the influence of each independent variable to the dependent variable.The results of this study found firm age, firm size, and liquidity significantly positive impact on the disclosure of Islamic social reporting, while leverage, Profitability and Environmental performance does not affect the disclosure of Islamic social reporting. Keywords: ISR, age of firm, company size, leverage, liquidity, profitability, environmental performan

Tidak  dapat  disangkal  bahwa  Didache  yang  dikenal  sebagai  “ajaran Tuhan  kita  Yesus  Kristus  melalui  tradisi  para  rasul”  menunjukkan kesaksian otentik Gereja universal sejak pertengahan abad pertama hingga saat ini. Kendati, dijumpai pelbagai macam pertanyaan berkaitan dengan ajaran iman dan moral Kristiani, sesungguhnya Didache menunjukkan intisari iman Kristiani yang bersumber dari misteri Yesus Kristus dan Tradisi Apostolik. Itulah sebabnya, betapa pentingnya memahami perkembangan  ajaran  iman  Kristiani  dalam  Tradisi  Gereja  perdana hingga saat ini. Refleksi iman Kristiani menunjukkan bahwa tak ada berubah dalam iman Kristiani, hanya cara kita mengungkapkannya yang berkembang sesuai dengan perkembangan zaman. Penghayatan liturgi Gereja,  terutama  Sakramen  Inisiasi  sejak  era  Didache  hingga  saat ini tetap, konsisten, dan dinamis, namun Tradisi mencatat adanya perkembangan yang signifikan dan kekayaan ritus liturgi Gereja sepanjang zaman.

Penataan tempat UKM khususnya terus diupayakan oleh pemda berkaitan dengan pengelolaan yang semakin profesional. Pada kondisi saat ini tempat UKM mengalami perkembangan yang cukup signifikan dilihat dari jumlah pengunjung yang datang setiap tahunnya mengalami kenaikan. Dampak dari perkembangan UKM tersebut mengakibatkan semakin banyaknya kelompok Pedagang kecil yang ada di Terminal Ngabeyan Kartasura Sukoharjo. Metode pendekatan yang dilakukan untuk mengatasi permasalahan di kelompok Pedagang Kaki Lima di Lingkungan terminal Ngabeyan Kartasura Sukoharjo adalah dengan memberikan solusi alternatif meliputi: (1) Penyuluhan sistem pengelolaan manajemen usaha kecil. (2) Penyuluhan sistem pemasaran dan promosi produk. (3) Penyuluhan sistem pengelolaan keuangan. Hasil yang dicapai : (1) Dengan adanya optimalisasi peran dan lembaga perbankan, persyaratan dan prosedur yang ditetapkan oleh lembaga penyalur kredit. (2) Keberhasilan penerapan dan pengelolaan usah kecil (pedaang tahu asongan), Nampak meningkatkan jumlah usaha kecil lain semakin bertambah menjadi usaha yang lebih baik. (3) Dengan keberhasilan dari pendekatan akan meningkatkan jumlah usaha kecil yang memperoleh kepercayaan mengelola kredit modal usaha dan mampu beroperasi secara bisnis (saling menguntungkan). (4) Usaha kecil sebagai kelompok pedagang dengan skala usaha dan berperan usaha kecil dalam penyerapan tenaga kerja selatif besar, sehingga pengembangan usaha tersebut merupakan langkah yang strategis dalam meningkatkan kesejahteraan masyarakat dan pertumbuhan ekonomi nasional. (5) Dalam rangka lebih mengembangkan usaha kecil, maka strategi yang dapat dilakukan usaha kecil adalah mengoptimalkan peran penyuluhan dan pendampingan dalam membina dan melakukan pendampingan para usaha kecil

This study examines the factors that affect the quality of audits at the existing KAP offices in the city of Semarang. This research was conducted in seven offices of KAP located in Semarang city by using auditor's analysis unit working in KAP office.The sampling method using Convenience sampling. The relationship or influence between variables is explained by using multiple linier regression analysis method and hypothesis test (t test). The results showed that the competence variables have a positive and significant impact on audit quality. The independence variable has a positive and significant influence on audit quality. The ethical variable of the auditor has a positive and significant influence on audit quality. The auditor experience variable has a positive and significant influence on audit quality. Professional skepticism audit variables have a positive and significant impact on audit quality,. The auditor's objectivity variable has a positive and significant influence on audit quality,. The auditor's integrity variable has a positive and significant influence on audit quality.  Keywords:  competence, independence, auditor ethics, auditor experience, professional skepticism of auditors, auditor objectivity, auditor integrity and audit quality.

One of the biggest state revenue to support the country's life is taxes. Tax compliance is one of the factors that affect the size of a state income tax. This study aimed to examine the effect of tax knowledge, tax awareness, quality of service tax authorities, tax rates, and tax penalties on tax compliance SMEs.The population in this study is the taxpayer SMEs in Gayamsari, Semarang City as much as 80 SMEs that are in 7 villages namely, Gayamari, Tambakrejo, Kaligawe, large rice fields, Siwalan, Tendean Lamper, Sambirejo. The sampling method is done by census sampling method, the number of taxpayers SME population in Sub Gayamsari entirely used as a sample in the study. The analysis tool used is multiple linear regression.The results showed that knowledge of tax significant positive effect on the SME tax compliance, tax awareness significant positive effect on the SME tax compliance, service quality fiskus significant positive effect on the SME tax compliance, tax rates significant positive effect on the taxpayer kepatuhaan SMEs, and tax penalties significant positive effect on the SME. Keywords: Knowledge Tax,Tax Awareness,Service Quality authorities,Tax Rate Tax Sanctions, Taxpayer Compliance SMEs.

The flavor program can align management interests with company owners, in addition it is expected to improve the performance of agents that will be reflected in the quality of corporate profits. Companies that implement the program. Have, employees, management, and executives, with their prisipals. Employees will also enjoy such results. With so risky that the company can continue to be minimized. Investor and creditor confidence will ensure their funds will make the company's capital cost decrease. The data in this study is obtained from the Indonesia Stock Exchange.19 The sample of companies implementing the MCC program during 2008 to 2014. The amount of observation that during that period was 60 observations, this is because the implementation period of each company MCC is different. Testing this research hypothesis using path analysis test using SmartPLS 2.0 M3 software. The empirical results of this study indicate the presence of PKS is also significantly positive and significant to the cost of corporate equity. Profit quality is proxied by significant discretionary accruals and significant to the cost of equity. The MCC does not reflect on the costs to be paid. There is no effect between the cost of the MCC on the cost of the company's capital. Keywords: share ownershop program, profit quality, cos of equity

This study is performed to test the effect of LDR, and BOPO toward NIM to increase ROA. The objective to analyze the effect of the bank financial ratios performance (LDR and BOPO) toward NIM to increase ROA in banking industry over period 2011-2013. Sampling technique used here is pusposive sampling. The data was taken Otoritas Jasa Keuangan (OJK). It is gained sample amount of 114 data. The analysis technique used here is multiple regression with the least square difference and hypothesis test using t-statistic to examine partial regression coefficient and f-statistic to examine the mean of mutual effect with level of significance 5%. In addition, classical assumption is also performed including normality test, multicolinearity test, and heteroscedasticity test. The result shows LDR and BOPO to have influence toward NIM at level of significance less than 5%, and LDR and BOPO, and NIM have influence toward ROA at level of significance more than 5%. Key words:LDR, BOPO, ROA, Net interest margin

This research aims to investigate and analyze factors that influence provincial government disclosurefiscal years 2013-2015. Disclosure of goverment financial statements is a form of goverment transparency and accountabilit, but many local goverments do not disclose the full financial statements. Population of this research are provincial goverment financial statements in Indonesia fiscal year 2013-2015 based on Government Accounting Standard. Samples are included in the criteria of this study were 101 financial statements using purposive sampling method. This research data analysis methods using the multiple linear regression analysis by SPSS 23.0. The results showed that realized of revenue and number of units under Provincial (SKPD) have positiveand significant influence on the disclosure level of provincial government financial statements. While total asset have negative effect and significant influence on the disclosure level of provincial government financial statements. However, the level of dependence,population, number of audit findings and level of financial irregularities do not significantly influence the disclosure level of provincial government financial statements. Keywords: Influence provincial government disclosure, BPK audit results, Government Accounting Standard.

Pati sagu diekstrak dari batang pohon sagu (Metroxylon sagu), yang banyak ditemukan di kawasan AsiaTenggara. Dibandingkan dengan beras, produk pangan berbasis sagu lebih sedikit ditemukan di pasaranIndonesia. Banyak aplikasi yang menggunakan pati melibatkan pemanasannya di dalam air. Transisi termalyang dialami pati dan interaksi dengan air pada tingkat granula dan makromolekul membedakan sifatsifatpati dan dapat menentukan potensinya sebagai bahan penyusun makanan. Penelitian ini bertujuanuntuk mendapatkan pemahaman tentang sifat pasta dan termal serta daya pembengkakan pati sagu yangdibandingkan dengan dua pati lainnya yang banyak diproses di Asia Tenggara, yaitu beras dan ubi kayu(tapioka). Sifat-sifat pati yang diuji termasuk daya pembengkakan, sifat pasta menggunakan RVA dan sifattermal menggunakan DSC. Pati ubi kayu memiliki daya pembengkakan tertinggi (34,6 g/g) yang tidakberbeda nyata dengan pati sagu (29,0 g/g). Dalam hal sifat pasta, pati sagu memiliki nilai viskositas terendahuntuk viskositas puncak, panas, dan viskositas akhir sementara suhu pasting tertinggi. Suhu gelatinisasi dannilai entalpi pati sagu merupakan yang tertinggi dan pati beras terendah. Semua sampel yang dijalankanpada DSC disimpan pada suhu 4°C untuk mengukur rekristalisasi/retrogradasi. Pati sagu menunjukkan reorderingamilopektin yang signifikan, sementara hanya sedikit untuk pati ubi kayu. Hanya pati beras yangmenunjukkan adanya kompleks amilosa-lipid.Kata kunci: pati sagu, daya pembengkakan, sifat pasta, sifat termal

Penelitian  yang dilakukan  terhadap sampel siswa/i SMP Pangudi Luhur Salatiga ini bertujuan untuk mengetahui pengaruh dukungan sosial orang tua dan monitoring orang tua terhadap self-esteem remaja awal. Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Adapun alat yang digunakan dalam penelitian ini berbentuk angket, yakni angket dukungan sosial orang tua, monitoring orang tua dan self-esteem. Metode analisa data yang digunakan adalah analisa regresi 2 prediktor dengan bantuan program SPSS versi 17. Hasil penelitian menunjukkan bahwa dukungan sosial orang tua dan monitoring orang tua secara simultan berpengaruh signifikan terhadap self-esteem (F- reg=33.833; p-value<0.05), dan total sumbangan yang diberikan sebesar 48.11%. Masing-masing variabel memberikan sumbangan sebesar 12.42% dan   35.69%.   Sumbangan   Monitoring   Orang   Tua   lebih   besar   (ß- MOT=0.525) dibandingkan sumbangan dari Dukungan Sosial Orang Tua (ß-DOT=0.206). Total sumbangan sebesar 48.11% menandakan bahwa masih ada  variabel-variabel  lain  di  luar  penelitian  ini  yang  dapat  dijadikan sebagai prediktor self-esteem sebesar 51.89%.

Tempe is a traditional fermented food usually made from soybeans by Rhizopus sp. Recents publicationsmentioned that the major component was dietary fiber. One which has the capacity to lowering blood cholesterollevel. The purpose of this study was to examine the effect of tempe diet on the lipid profile and cholesterolexcretion in rats. 45 male Sprague Dawley rats were used and divided into 3 groups of 15. Each group were fedan isocaloric and isoprotein diet contained different proportion of tempe (0%, 10%,20%,30% and 40%) for 4weeks. This experiment used completely randomized design.The result showed that tempe diet significantly reduced total cholesterol (12%), LDL-cholesterol (50%) andtriglyceride (50,36%) and increased HDL resulted in the higher cholesterol faeces excretion with were maximumvalue 11,9 mg/g (40% tempe) compared 5,4 mg/g (standar diet).Keywords: Tempe, diet, lipid profile, cholesterol excretion.

The study examines the effect of internal cash flow, insider ownership, profitability, investment opportunity and sales growth on capital expenditure. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis.Population in this research is manufacturing company listed on the Indonesian Stock Exchange period form 2010 to 2014. The sampling method used purposive sampling. The research sample includes companies that have insider ownership, releasing financial statement, has the completeness of data, used the rupiah currency  Relationship and (or) influence between variables is describe by using multiple regression analysis.The result showed that the insider ownership has significant negative effect and investment opportunity has significant positive effect to the capital expenditure. Where as the internal cash flow and sales growth has no significant positive effect, and profitability has no significant negative effect to the capital expenditure.Keywords:   Internal Cash Flow, Insider Ownership, Profitability, Investment Opportunity, Sales Growth and Capital Expenditure.

This research examines the influence of  female CEO, female CFO, female board of commissioners, and female audit committee on accrual based earnings management. This research presume that man and woman would act differently to solve a problem. This research using a sample of 304 companies listed on the Indonesian Stock Exchange in 2013 that selected based on purposive sampling method. Hypothesis testing is performed by using multiple linier regression to examine the effect of each  independent variable on the dependent variable. The result of this research showed that the position of CFO who is held by female have a significant negative effect on accrual based earnings management. While the position of female CEO, female board of commissioners, and female audit committee have no significant effect on accrual based earnings management.  Keywords: gender, corporate governance, earnings management, accrual based earnings management.

This research aimed to examine and analyze the effect of executive characteristic, size, sales growth, and leverage towards corporate tax avoidance. On this research, leverage used as mediating variabel to mediate the relationship between executive charactheristic, size, and sales growth to corporate tax avoidance. The population in this research is manufacturing companies listed on the Indonesian Stock Exchange period 2012 to 2014. The sampling technique was done by purposive sampling with sample data which gathering of this research was 129. Data was processed by SPSS software using multiple regression analysis and path analysis. The result of this research showed that executive characteristic, size, sales growth, and leverage had a significant effect to tax avoidance. Based on path analysis, leverage as mediating variabel can’t mediate the relationship between executive characteristic to tax avoidance, but it can mediated the relationship between size and sales growth to tax avoidance in the company. Keywords: executive characteristic, size, sales growth, leverage, tax avoidance

The company's value can be measured from the Price Book Value (PBV). PBV is the ratio of stock price to book value companies that show how much the stock price per share as compared to book value per share.The sample of this study consisted of 10 companies included in the index LQ45 firm and the index of Sembiring listed in Indonesia Stock Exchange during the years 2010 to 2013. Analytical techniques used are the Multiple Regression Analysis with a significance level α = 5%. Profitability positively effect and significantly on the value of the company. Company size negatively effect and significantly on the value of the company. Leverage positively effect and significantly on the value of the company. Corporate Social Responsibility positively effect and does not significantly on the value of the company.   Keywords : Profitabilitas, Size company, Leverage and the value of the company.

The aim of this research is to obtain a partial and empirical evidencefrom a simultaneous monetary policies which affect the share dividends oncompany non financial institutions are listed at the Indonesian stockexchange (BEI).The samples of this research arenon financial company in2009-2012, with purposive sampling method.Hypotheses test to partial results showed that price to book value of noeffect and not significant to the dividend payout ratio, return on investmentis no effect and no significant impact on the divident payout ratio, net profitmargin is not effect and not significant to the dividend payout ratio, currentratio is not effect and not significant to,dividend payout ratio debt to equityratio is not affec insignificant to the dividend payout ratio, total assets andturnover of not effect and not significant to the dividend payout ratio,earning pershare is not effect and not significant to the dividend payoutratio.

The purpose of this research are to analyze the practice of social responsibility disclosure on companies listed in the Jakarta Islamic Index (JII) and to test the effect of disclosure of corporate social responsibility toprofitability ROA (ratio of return on assets) and ROE (ratio of return on equity) as well as the company's reputation measured from the stock price. This research are conducted using a sample of 39 go public companies that has been registered at the Jakarta Islamic Index (JII) using annual reports from 2012 to 2014. Methods of sample selection using purposive sampling. The analysis model is a simple regression. The results showed that the level of social responsibility disclosure of significant effect on ROA on firm, level of social responsibility disclosure a significant effect on ROE and the company's reputation.

This study is to determine what factors affect the performance of SMEs. The population in this study are all the owner of SMEs in the Central Java. Sampling was conducted with a purposive sampling criteria were used in the consideration that SMEs are already running at least five years. The sample in this study is intended as representative of the population to be studied, totaling 67 (sixty seven). The data were then processed andanalyzed by using the computer program of SPSS 20 for Windows. Based on the results of testing the partial regression analysis can be concluded: The competitiveness and marketing access is partially affect performance significantly and positively. This means that the higher competitiveness and marketing access the higher performance. Meanwhile, competitiveness and marketing access have influence on SME’s performance through network capabilities.

Penelitian ini bertujuan untuk mengetahui 1) Hubungan pembelajaran PPKn dalampembentukan karakter religius pada siswa kelas X MAN 3 Sragen Tahun Ajaran 2016/2017;2) Hubungan pembinaan sikap spiritual dalam pembentukan karakter religius pada siswakelas X MAN 3 Sragen Tahun Ajaran 2016/2017; 3) Hubungan Pembeljaran PPKn danpembinaan sikap spiritual dalam pembentukan karakter religius pada siswa kelas X MAN 3SragenTahun Ajaran 2016/2017.Bentuk penelitian ini adalah kuantitatif dengan menggunakan metode eksperimen.Populasi dalam penelitian ini adalah seluruh siswa kelas X MAN 3 Sragen yang berjumlah 53siswa. Sampel dalam penelitian ini sebanyak 30 siswa. Teknik pengambilan sampelmenggunakan teknik non probability sampling dengan jenis sistematis samping. Teknikpengumpulan data yang digunakan dalam penelitian ini adalah teknik angket. Angketdigunakan untuk mengumpulkan data tentang pembelajaran PPKn, pembinaan sikap spiritualserta pembentukan karakter religius. Dalam penelitian ini validitas yang dicari adalahvaliditas eksternal dan reliabilitas yang dicari adalah reliabilitas internal. Teknik analisis datayang digunakan adalah teknik korelasi ganda.Berdasarkan hasil analisis data diperoleh nilai F-hitung sebesar 14,862. Kemudiandibandingkan dengan Ftabel taraf signifikan 5% sebesar 3,354. Berarti nilai Fhitung =14,862> Ftabel = 3,354. Dengan demikian hipotesis yang menyatakan “Ada hubungan yangposistif dan signifikan pembelajaran PPKn dan Pembinaan sikap Spiritual dalampembentukan karakter religius pada siswa kelas X Madrasah Aliyah Negeri 3 Sragen TahunAjaran 2016/2017”, terbukti kebenarannya.Kata kunci: Pembelajaran PPKn, Pembinaan Sikap Spiritual, Pembentukan KarakterReligius.

Penelitian ini bertujuan Untuk mengetahui ada tidaknya Pengaruh “PenerapanMetode Debat Aktif Berbasis Pendidikan Karakter Terhadap Prestasi BelajarPPKn Kelas VIII di SMP N 23 Surakarta 2016/2017. Jenis penelitian yangdigunakan adalah Penelitian kuantitatif eksperimen dengan desain pretest postesgroup design. Subyek penelitian ini adalah siswa kelas VIII G sebagai kelaskontrol yang menggunakan pembelajaran konvensional dan H sebagai kelaseksperimen, yang menggunakan pembelajaran metode debat aktif berbasispendidikan karakter. yang masing masing kelas berjumlah 34 siswa. Penelitian inidilakukan dua kali pertemuan setiap kelas, dan diberikan pretest dan postest untukmengukurnya. Teknik pengumpulan data menggunakan tes, observasi,dokumentasi. Teknik analisis data pada penelitian ini menggunakan uji t test.Hasilpenelitian menunjukan bahwa penerapan metode debat aktif pada hasil belajarsiswa pada kelompok eksperimen rata-rata 63,53, pada kelompok kontrol rata-rata64,56. Nilai p =0,651 (p>0,05 Data posttest hasil belajar siswa pada kelompokeksperimen rata-rata 87.79,. Pada kelompok kontrol rata-rata 74.56. Nilai p=0,000 (p<0,05). Data selisih pretest-posttest hasil belajar siswa pada kelompokeksperimen rata-rata 24.26, pada kelompok kontrol rata-rata 10.00. Nilai p =0,000(p<0,05), yang berarti bahwa terdapat perbedaan yang signifikan hasil belajarsiswa sesudah perlakuan, dimana diketahui bahwa kelompok eksperimen (metodedebat aktif berbasis pendidikan karakter) mendapatkan peningkatan hasil belajaryang lebih baik dibandingkan dengan kelompok kontrol. Dengan demikian ada“Pengaruh Metode Debat Aktif Berbasis Pendidikan Karakter EfektifMeningkatkan Prestasi Belajar PPKn Kelas VIII di SMP N 23”.Kata Kunci : Metode Debat Aktif, Pendidikan Karakter, Prestasi Belajar, PPKn.