Publication Search

The purpose of this study re-write the understanding of the tax laws and officials tax service on taxpayer compliance with risk prefernces as a moderating variable. The population in this research in taxpayer MSMEs listed in KPP Pratama Demak. The sampling tehnique was convenience sampling method which produced a sample of 88 MSMEs. The analysis methode that used in study is a multiple linier regression analysis. The results showed that an understanding of the tax law and officials tax service have positif significant effect on taxpayer compliance MSMEs partially in Demak residence. The risk preferences cannot the relationship between the understanding of the tax laws with tax compliance and the relationship between officials tax service with tax compliance. Keywords: the understanding of the tax laws, officials tax service, taxpayer compliance, risk preferences

This study aims to investigate the influence of Problem-Based Learning/PBL) to increase student’s softskills in Accounting Department at Ambon City and then simultaneously generate accounting learning model that can be used by universities to improve the quality of learning both personal qualities and scientific quality through analytical skills, creativity, and open to innovation and new findings. The population in this study were students from the Department of Accounting at the Faculty of Economics and Faculty of Economics, Pattimura University in Darussalam Ambon. Samples were students from the Department of Accounting that would  taken courses in Management Accounting at Department of Accounting - FE Pattimura University, and Darussalam University in Ambon City. In every department, sampling of 30 people. The sampling technique used is nonprobability sampling with purposive sampling. Methods of data collection begins with the class treatments (to make small groups, giving the case/problem, advice by the facilitator, discussion in small group, resume small group, and facilitators make conclusions on the problems discussed), then a questionnaire distributed to respondents for answering that how perception’s respondent of PBL influence to  increase in student’s softskills. The results of hypothesis testing with simple regression analysis showed that problem-based learning (PBL) to have significant effect on the increase student’s softskill in university of state and university of private at Ambon City.   Key Words: Problem-Based Learning, Softskills

This study examines the mechanism of corporate governance and financial distress conditions on the voluntary disclosure in the annual report. Elements of mechanism corporate governance that are used consist of managerial ownership, institutional ownership, independent commissioners, board of commissioners, and audit committees. Research using secondary data from 2010 – 2012 annual reports of various companies manufacturing industrial sectors and consumer goods contained in the Indonesia Stock Exchange (IDX). The sampling method used in this study was purposive sampling. The sample consists of 47 companies. The results show that the independent commissioners, board of commissioners, and financial distress condition have a significant effect on voluntary disclosure. While managerial ownership, institutional ownership, and audit committees does not significantly influence voluntary disclosure. Keywords: corporate governance, financial distress, voluntary disclosure.

Penelitian ini bertujuan untuk mengetahui besarnya kontribusi beberapa variabel, yaitu: (1) efektifitas kepemimpinan, (2) budaya organisasi, (3) etos kerja, dan (4) efektifitas kepemimpinan, budaya organisasi, etos kerja secara bersama-sama terhadap kepuasan kerja guru MA Raudlotul Huffadz Kediri Tabanan.Populasi dalam penelitian ini adalah guru-guru MA Raudlotul Huffadz Kediri Tabanan yang berjumlah 30 orang. Teknik pengambilan sampel menggunakan teknik total sampling, yang mengambil sampel seluruh guru di MA Raudlotul Huffadz Kediri Tabanan.Penelitian ini dirancang dalam bentuk penelitian ex-post facto.Data dalam penelitian ini dikumpulkan dengan menggunakan kuesioner.Data dianalisis dengan menggunakan uji regresi sederhana dan uji regresi ganda.Eksplanasi penelitian bersifat kausal korelasional deskriptif.Hasil penelitian menunjukkan bahwa: (1) Efektifitas kepemimpinan memberikan kontribusi signifikan terhadap kepuasan kerja guru MA Raudlotul Huffadz Kediri Tabanan dengan kontribusi sebesar 24,20%; (2) Budaya organisasi memberikan kontribusi signifikan terhadap kepuasan kerja guru MA Raudlotul Huffadz Kediri Tabanan dengan kontribusi sebesar 10,10%; (3) Etos kerja memberikan kontribusi signifikan terhadap kepuasan kerja guru MA Raudlotul Huffadz Kediri Tabanan dengan kontribusi sebesar 38,20%; dan (4) Efektifitas kepemimpinan, budaya organisasi dan etos kerja secara simultan memberikan kontribusi signifikan terhadap kepuasan kerja guru MA Raudlotul Huffadz Kediri Tabanan dengan kontribusi sebesar 72,50%.Berdasarkan temuan tersebut dapat disimpulkan, bahwa terdapat kontribusi yang signifikan efektifitas kepemimpinan, budaya organisasi, dan etos kerja terhadap kepuasan kerja guru MA Raudlotul Huffadz Kediri Tabanan.Dengan demikian, ketiga variabel atau faktor tersebut dapat dijadikan prediktor tingkat kepuasan guru MA Raudlotul Huffadz Kediri Tabanan.

ABSTRAK Penelitian ini bertujuan untuk mengetahui perbedaan hasil belajar TIK siswa yang mengikuti pembelajaran asesmen projek dengan siswa yang mengikuti pembelajaran dengan asesmen konvensional dengan kovariabel kemampuan numerik dan ekspektasi karir. Populasi penelitian ini seluruh siswa kelas XI SMA Dharma Praja Badung tahun pelajaran 2013/2014. Sampel diambil dengan cara random sampling. Rancangan dalam penelitian ini adalah Post test only control group design dengan analisis statistik anakova satu jalur. Hasil penelitian menunjukkan (1) Hasil belajar TIK siswa yang mengikuti pembelajaran asesmen projek menunjukkan perbedaan yang signifikan dengan hasil belajar siswa yang mengikuti pembelajaran asesmen konvensional (2) Hasil belajar TIK siswa yang mengikuti pembelajaran asesmen projek menunjukkan perbedaan yang signifikan dengan hasil belajar siswa yang mengikuti pembelajaran asesmen konvensional setelah dikendalikan oleh kovariabel kemampuan numerik dan kovariabel ekspektasi karir (3) Hasil belajar TIK siswa yang mengikuti pembelajaran asesmen projek menunjukkan perbedaan yang signifikan dengan hasil belajar siswa yang mengikuti pembelajaran asesmen konvensional setelah dikendalikan secara simultan oleh kovariabel kemampuan numerik dan ekspektasi karir (4) Kemampuan numerik dan ekspektasi karir berkontribusi terhadap hasil belajar TIK dan (5) Terdapat kontribusi secara simultan antara kemampuan numerik dan ekspektasi karir terhadap hasil belajar TIK.

This study examines the effect of audit committee, independent auditcommittee, and shariah supervisory boar on earnings management inIndonesia sharia banking. Population in this study were all Islamic banks inIndonesia, which fully published annual report for the year 2010-2012 andhas complete data about the profile of audit committee and the shariasupervisory board. Based on purposive sampling method, 33 samples wereobtained by observation data. Secondary data was collected throughdocumentation and analyzed with multiple linearregressionanalysis.Theresults of this study indicate that numbers of audit committee andindependent audit committee has significant influence on earningsmanagementinIndonesiashariabanking.ButTheSharia Supervisory Board has to significant effect on earningsmanagement in Indonesia sharia banking.

The purpose of this research is to examine the effect of CEO power onfirm performance and the moderating influence of independent board on therelationship between CEO power and firm performance. Indicator of CEOsPower studied were the CEO ownership in the company (CEO Ownership).The firm performance studied with the calculation of PE Ratio. Then, theindependent board is a proportion of independent board on the board ofcommissioners.The research is conducted by quantitative methods using secondarydata. Secondary data comes from the company's annual report listed on theIndonesian Stock Exchange. This research population is company listed onthe Indonesian Stock Exchange, and then the samples were taken bypurposive sampling with criteria manufacture company that not sufferedlossesduringthe observation process and have the data required in this study,in order to obtaina sample of 267 companies. This study use sregressionanalysis to the test the parameters individually significant (t - test).The result of the hypothesis test indicates that the CEO Powerwith CEO ownership as indicator has no effecton the firm performance withPE ratios are calculated, and the independent board based on the proportionof independent board does not have a moderating effecton the relationshipbetween CEO power and firm performance.

Lecturer certification is a process and forms of recognition of a faculty member associated with qualification, competenceand contribution that deserve to be called a professional lecturer. This study aims to empirically examine the effect ofcertification on faculty members in the perspective of performance measurement systems to psychological empowermentand mental model building and subsequent impact on the performance of the lecturer. The research model was built on thebasis of goal setting theory. We collected data using a mail survey on lecturers who have been certified in the province ofSouth Sulawesi, Indonesia. The selection of respondents was based on the consideration that the respondent hasexperienced the whole certification process and have benefited directly and carry out the legal consequences of thecertification. Data analysis was conducted using structural equation modeling. The results showed that the measurementsystem on lecturers certification have both positive and significant relationship to the dimensions of psychologicalempowerment and the mental models. Further more, mental models have positive and significant influence on theperformance of the lecturer. Similarly, the dimensions of psychological empowerment were positively related to managerialperformance, but only the dimension of meaning tha thave a significant effect. The research findings reveal importance ofbehavioral aspects in deciding lecturer certification systems during the certification process and the implementation.Further more, this paper contributes to the literature on lecturer certification, performance measurement systems, andmental models.Keywords: lecturer certification, performance measurement systems, mental model, and psychological empowerment,lecturers’ performance

This reserach aims to examine and analyze the effect of perceived behavioral control, financial condition, the condition ofits facilities and the organization climatic conditions on tax compliance manufacturing industry. The population in thisstudy is the Corporate Tax payers manufacturing industry in the territory of Salatiga STO. Sample selection method usedwas convinience sampling. The data analysis technique used is multiple regression linier analysis. Based on the results oftests performed can be found that the perception of behavioral control, financial condition, the condition of its facilitiesand the organization climatic conditions and a significant positive effect on tax compliance entities, either partially orsimultaneouslyKeywords: perceived behavioral control, financial condition, the condition of its facilities, the organizationclimaticconditions and compliance corporate tax payers

This study aims to investigate the effect of strategic performance measurement system on managerial performance that isdirectly tested through four variables; job relevant information, role ambiguty, role conflict and role overload. This studyused the perspective of goal setting theory and role theory in explaining inter-variable relationship. Data collected in thissurvey was primary data from 329 functional managers of state-owned transportation companies under the auspices ofMinistry of State Owned Enterprise. Samples were taken using stratified random sampling. Of 329 questionnaires, 264were used in this research with respon rate of 80,55%. Data analysis was conducted using structural equation models inLISREL 8,5. The result of statistictic test indicated that strategic performance measurement system was, but notsignificantly, associated with managerial performance. Further findings indicated that strategic performance measurementsystem was significantly associated with job relevant information, but no association was found with role ambiguity.However, strategic performance measurement system was significantly assosiated with role conflict and role overload.Furthermore, the result of research test indicated that job relevant information was not associated with role ambiguty; roleconflict and role overload, but significantly associated with managerial performance. Based on the result, it can beconferred that role ambiguity was positively related and had a significant impact on managerial performance. In the otherhand, role conflict and role overload are positvely but not significantly assosiated with managerial performance.The resultof the role test of mediating variables has shown that job relevant information, role ambiguity, role conflict and roleoverload significantly mediated the effect of strategic performance measurement system toward managerial performance.Keywords : Strategic Performance Measurement System, Job Relevant Information, Role Stress Characteristic andManagerial Performance

Teknologi elektronika dalam komponen/elemen dasar elektronika maupun pada sebuah sistem terpadu. Penelitian-penelitian sebelumnya yang pernah dilakukan pada umumnya melakukan pengamatan besaran-besaran fisis dan perubahannya dengan menggunakan beberapa sensor. Salah satu untuk mendeteksi perubahan atas fenomena fisis yang terjadi dengan menggunakan sensor / transducer seperti LDR, PTC, NTC, ping, PIR dan lain sebagainya. Pengamatan perubahan fisis ini diperlukan untuk kebutuhan pengamatan dan analisa atas perubahan fisis suatu perangkat, sehingga dapat memberikan simpulan sementara atau prediksi terhadap tindak lanjut sistem dalam menangani perubahan tersebut. Perkembangan saat ini adalah penggunaan mikrokontroler Arduino yang merupakan keluarga dalam rangkaian terpadu ATMEL sebagai salah satu media bantu pengamatan perubahan fisis seperti suhu, kecepatan, jarak, tekanan dan lain sebagainya.Pada kesempatan penelitian ini tim peneliti berupaya untnuk melakukan visualisasi data terekam berkaitan dengan sistem logger. Pengamatan dilakukan dengan merekam data yang dikirim oleh papan Arduino oleh perangkat lunak komputer, yang pada kesempatan ini menggunakan MATLAB. Kemudian MATLAB akan memvisualisasikan dat yang diterima secara realtime dalam mode grafik.Hasil penelitian ini terfokus pada pengamatan dan analisa terhadap konsep antarmuka/interfacing antara mikrokontroler dan komputer, meliputi desain, rancang bangun dan pemrograman yang terlibat dalam suatu simulasi sistem kendali terpadu berbasis Arduino-MATLAB. Visualisasi data secara realtime diperoleh dengan mengkondisikan perangkat papan Arduino yang terhubung dengan sensor jarak (ultrasonik) untukmengirimkan data secara signifikan terhadap perubahan jarak yang ada, dan data ini kemudian direkam oleh variabel MATLAB dan menampilkannya dalam format grafik plot, yang terdistribusi dalam sumbu x mewakili jarak dalam centimeter dan sumbu y mewakili besaran waktu dalam detik. Hasil berjalan baik secara realtime dan sesuai dengan standar ukuran sebenarnya.

This study examines the Effect of Mutation and Promotion ofPosition on Employee Career Development. The research was conductedby using survey method conducted on automotive company. The result ofthe research shows that Mutation and Promotion of Position onEmployee Career Development have positive and significant influence.The existence of mutations and promotion in a company if managedproperly so that generate a positive impact, then employees will be moreresponsible for the work they live.

BlackBerry is a mobile phone made in Canada. BlackBerry was firstintroduced in 1999, and is presented in Indonesia in mid-December 2004. Sinceit was first introduced, the BlackBerrywas much in demand by various groupswith the support of various mobile operators both CDMA and GSM. However,in these days it has decreased significantly. Most users at the end of 2012 asmuch as 79 million active use of BlackBerry mobile phones are recorded. But atthe end of March 2013it decreased as much as 3 million users and it decreasedup to 4 million users at the end of June 2013 who no longer use BlackBerrymobile phone. The final user of BlackBerry mobile phones is 72 million. Thepurpose of this study was to analyze the effect of brand characteristics, companycharacteristics, brand characteristics,and the consumer - perceived benefits to theconsumer brand loyalty on BlackBerry mobile phones in STIE TOTALWINSemarang.The population in this study were students STIE TOTALWINSemarang. Based on Slovin formula, the sample size was 100 respondents thatwere obtained by purposive sampling technique, i.e. students who use BlackBerryphones, at least one month and have experience in using another mobile phone.Primary data was collected through questionnaires and analyzed with multiplelinear regression analysis.The results showed that the Brand Characteristics,Company Characteristics, Consumer-Brand Characteristics and Perceived valuehas significant and positive effect on Brand Loyalty, both partially andsimultaneously. Company Characteristics became the biggest factors influencingbrand loyalty.

The development of the capital market in Indonesia is very rapidly.This is an indicator that the capital market is an alternative source offunding in addition to banking, in addition to the growing capital marketsalso showed that the confidence of investors will invest in Indonesia capitalmarket is quite good. The information required by the investors in the capitalmarkets is not only a fundamental information, but also information that istechnical in nature. The fundamental nature of the information obtainedfrom the financial reports of companies, and the technical nature of theinformation obtained from outside companies such as inflation, interest ratesand other factors.The samples of this research are company manufacturing food andbeverage sector in 2008-2012 by using 16 companies with purposivesampling method. The results of the research with multiple linear regressionshowed that the CR, DER, TAT, ROA, PER and interest rate do not haveeffect on stock return. While inflation has a negative significant effect onstock returns.

This study examines the effect of determinant factors of student loyalty.Population in this study were students in STIE Totalwin Semarang.Based on purposive sampling method, 240 samples were obtained byobservation data. The results of this study indicate that studentssatisfaction, students trust, students commitment, and students perceptionabout learning has significant influence on student loyalty

Daerah rentan banjir adalah daerah yang mudah atau mempunyai kecenderungan untuk terlanda banjir. Maka kawasan rentan banjir merupakan kawasan yang sering atau berpotensi tinggi mengalami bencana banjir. Daerah atau kawasan tersebut dapat diidentifikasi dengan menggunakan pendekatan geomorfologi khususnya aspek morfogenesa, karena kenampakan seperti teras sungai, tanggul alam, dataran banjir, rawa belakang, kipas aluvial, dan delta yang merupakan bentukan banjir yang berulang-ulang yang merupakan bentuk lahan detil yang mempunyai topografi datar, sesuai karakteristik penyebab banjir.Sedangkan tingkat kerentanan banjir dapat ditentukan berdasarkan paramater-parameter yang berpengaruh terhadap terjadinya banjir. Dari beberapa penelitian mengenai banjir, telah diketahui bahwa kondisi lahan seperti penutup lahan, topografi, dan geomorfologi juga curah hujan, sebagai salah satu unsur iklim yang utama adalah merupakan faktor-faktor berpengaruh dalam menentukan terjadinya banjir di Indonesia.Terungkap juga bahwa Sistem Informasi Geografis (SIG) terbukti mampu menyediakan informasi data geospasial untuk setiap objek di permukaan bumi secara cepat. Sekaligus juga mampu menyediakan sistem analisa keruangan yang akurat. Selain itu, siapapun dapat menggunakan informasi tersebut untuk mengantisipasi dampak bencana baik untuk respon darurat, pemulihan pasca bencana, penetapan strategi mitigasi bencana, ataupun perencanaan pembangunan berkelanjutan.Maka dalam penelitian ini diharapkan dapat menghasilkan ulasan contoh-contoh parameter, metoda dan tahapan langkah dalam penentuan tingkat kerentanan banjir secara geospasial. Dalam hal ini, parameter rentan banjir yang ditentukan berdasarkan aspek lingkungan, dapat diterapkan untuk data geospasial indikator banjir dan yang nantinya akan dibentuk berupa data yang komprehensif antara data spasial dan atributnya data non spasial. Kemudian penentuan tingkat kerentanan banjir menggunakan metoda Analisis Weighted Scorring dalam perhitungan penentuan tingkatan parameter-parameter rentan banjir dan Analisis Penentuan Tingkat Rentan Banjir, sehingga menghasilkan model klasifikasi tingkat rentan Banjir.Hasil akhir dari penelitian ini adalah menghasilkan suatu model klasifikasi tingkat rentan banjir yang terlihat implementasinya dalam model data tabel untuk data geospasial tingkat rentan banjir.

Serangkaian elektronika modern telah mengembangkan sistemnya dengan menggunakan operasi sistem digital, yang menggunakan sinyal dan besaran digital dalam memberikan penggerak / trigger maupun menghasilkan sinyal / signal generator yang dapat digunakan untuk kelanjutan sistem dalam mata rantai sistem digital dan komputasi. Besaran nilai analog seperti temperatur, tekanan, kecepatan, dan alin sebagainya, yang melibatkan besaran fisis, mampu dikemas dalam sebuah sistem digital, yang masih yang pada umumnya masih bersifat non komputasi. Pengadaan sistem terpadu yang bisa dilakukan untuk menjembatani permasalahan pengolahan data yang terekam dari perangkat elektronik masih memiliki tingkat kesulitan yang tinggi dan pembiayaan yang mahal.Mikrokontroler yang mewakili suatu figur sistem kendali modern telah dikemas hanya dengan mengimplementasikan sebuah chip / rangkaian terpadu, yang kemudian berkembang hingga penggunaan memori dan processor beserta elemen pendukungnya seperti register, AT command, I/O system, dan lain sebagainya. Bahkan hingga pada saat ini, mikrokontroler telah dikemas dalam sebuah modul aktif kit.Hasil penelitian ini adalah pengamatan dan analisa terhadap beberapa teknik antarmuka meliputi perancangan dan pemrograman yang terlibat dalam suatu model sistem kendali. Teknik antarmuka pemrograman perangkat lunak dengan bahasa C jauh lebih mudah dimengerti oleh perancang sekalipun untuk tingkat pemula, dengan diketahuinya struktur dasar yaitu void setup(), void loop() dan beberapa tipe variabel serta konsep percabangan atau kondisional, Sementara itu teknik antarmuka perancangan perangkat keras diperlukan beberapa pengetahuan dasar elektronika dalam hal karakteristik tegangan dan arus dari elemen masukan, yang harus disesuaikan dalam kerangka I/O dari Arduino yang menuntut pengkondisian tegangan dan arus berkisar pada 5-9 volt, dan arus sebesar 500mA.

This study examines the effect of environmental performance measured from PROPER ( Performance Rating Program in Environmental Management ) towards sustainability report disclosure practices and economic performance . Sustainability Report ( SR ) was measured by 79 items of disclosure by the GRI G3 (2006) , while the economic performance using scale industries calculated return of Al - Tuwaijiri , et al . (2004) . Samples in this study were taken by purposive sampling technique that companies listed on the Stock Exchange and publish an annual report in 2011-2012 . The statistical methods used in this study is a simple regression analysis to examine the effect of environmental performance on sustainability report and multiple regression analysis to examine the effect of environmental performance and sustainability report on economic performance . Data analysis and hypotheses tests in this study using SPSS version 16. Results showed that the company's environmental performance have a significant positive effect on Sustainability Report Diclosure. Meanwhile, the results of the second hypothesis shows that environmental performance has a significant impact on economic performance. And the results showed that the third hypothesis Sustainability Report Diclosure have a significant positive effect on economic performance .Keywords : Global Reporting Initiative , Sustainability Reporting , Economic Performance , Environmental Performance

This study aims to examine procedural justice, distributive justice, and interactive justice perceived by manager in the workplace about the treatment received from organization on their outcomes by using theory of planned behavior, organizational justice theory, and expectancy theory. The outcomes shown by managers include trust in supervisor and managerial performance. This study uses survey method in collecting data and sample selection method at state-owned companies in Maluku Province represented by 310 middle and lower managers. The hypotheses are tested by Structural Equation Modeling.    The results show that procedural justice and interactive justice has significant influence on managerial performance, whereas distributive justice has no influence on managerial performance. Empirical evidences show that distributive justice and interactive justice has influence on trust in supervisor, whereas procedural justice has no influence on trust in supervisor. Trust in supervisor also has influence on managerial performance. Keywords: Procedural Justice, Distributive Justice, Interaction Justice, Trust in Supervisor, Managerial Performance.

This study aims to analyze the influence of Internet FinancialReporting (IFR) , Level Disclosure and Timeliness (Timelines)Submission of Financial Information Website On The Stock Market.Sample in this study consisted of 70 companies listed in the JakartaIslamic Index (JII) from 2008-2012. Data analysis uses multipleregression analysis.The results of hypothesis testing showed that theIFR has a significant influence on the abnormal stock returns, thelevel of disclosure has negative effect on abnormal stock returns andtimeliness has no significant effect on abnormal stock returns.