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Abstrak Sebagian besar lembaga pelatihan atau balai latihan kerja menggunakan penjadwalan dengan model batch, yang artinya sebuah jadwal digunakan bersama-sama untuk sekelompok orang, tanpa melihat karakteristik masing-masing peserta pelatihan atau ketersediaan waktu mereka. Namun penjadwalan model batch seperti itu belum tentu efektif untuk setiap orang dan belum sesuai dengan prinsip student center learning. Tulisan ini menawarkan alternatif solusi bagi lembaga pelatihan atau balai latihan kerja yang memerlukan penjadwalan dengan keragaman materi pelatihan dan ketersediaan waktu setiap peserta yang berbeda-beda. Solusi berupa pembuatan perangkat lunak aplikasi penjadwalan dengan arsitektur model-view-controller. Perangkat lunak yang dibuat mampu menjadwalkan lebih dari 300 peserta pelatihan dengan jumlah instruktur lebih dari 14 orang dan materi pelatihan berjumlah lebih dari 18 macam dengan tingkat kedalaman yang beragam.Kata Kunci : penjadwalan pelatihan, slot waktu dan materi berbeda-beda  Abstract It is common for training institutions or vocational training centers using batch scheduling model, which means that a timetable be used together for a group of people, regardless of their individual needs or their time availabilities. Scheduling in batch model like that was not necessarily effective for every class member and not in accordance with the principle of student center learning. This paper offers an alternative scheduling solution for training institutions or vocational training centers that each participant has special needs in timetable, course interest, and course level. Our solution was implemented by model-view-controller architecture. The software could be used to schedule of more than 300 trainees with more than 14 instructors and more than 18 kinds of training materials.    Keyword : training scheduling, different timetables and course material  

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.

The process of budgeting involves many parties, including upperlevel managers to lower level managers. While to produce an effectivebudget, managers need the ability to predict the future, taking into accountvarious factors, such as participation, commitment and budget goalsthemselves. From various studies that have been done, there areinconsistencies from the results of research. The sample in this research ishead section, head of sub section, head of department and head of departmentinvolved in preparing the budget in each Satuan Kerja Pengawas Daerah(SKPD) of Central Java. The sample used is 20 SKPD with each SKPDconsisting of 20 echelon officials involved in budget preparation. To test thehypothesis proposed in this study, the data analysis technique used is to useStructural Equation Modeling (SEM) which is operated with AMOSprogram. With the result of research that partially budgetary participationand clarity of budget target have an effect on managerial performance, whilefor organizational politics moderation variable and organizationalcommitment able to strengthen influence of budget participation and clarityof budget target to managerial performance.

The study aims to find the proper management of sales force activitiesas an effort to improve the performance of salespeople. The proposed researchproblem refers to the research gap of previous research. The formulation of theproblem in this research is how to improve the performance of sales force so thatsales performance can reach the target. Furthermore, to answer the problemdeveloped a modeling and five hypotheses have been formulated in this study.The sampling technique used is the census method. The sample of this studyamounted to 109 respondents, where the respondents are the salespeople of PT.Tempo Scan Pasific in Central Java and Yogyakarta. The data analysis toolused is Structural Equation Modeling (SEM) in AMOS 4.01 program. Theresults of this research data analysis show the model and research results can bereceived well. And then the results of this study prove that the influence of salesarea design on the intensity of sales force activity is positive and significant.The influence of work motivation of sales force to the intensity of sales forceactivity is positive and significant. The effect of sales area design onsalesperson performance is positive and significant. The influence of themotivation of the sales worker's performance on the performance of the salesforce is positive and significant. The effect of the intensity of salespeople activityon salesperson performance is positive and significant.

Tujuan penelitian ini adalah untuk mengetahui : 1) Peran guru PPKn dalammembentuk karakter siswa sebagai Revolusi Mental pada siswa SMP Negeri 4 KaranganomKabupaten Klaten, 2) Kendala yang dihadapi guru PPKn dalam membentuk karakter siswasebagai Pendukung Revolusi Mental pada siswa SMP Negeri 4 Karanganom KabupatenKlaten.Metode penelitian ini adalah diskriptif kualitatif dengan menggunakan pendekatankualitatif deskriptif, dalam penelitian ini juga memanfaatkan pendekatan kuantitatif sebagaipelengkap atau pendukung.Strategi penelitian yang digunakan adalah strategi tunggalterperancang.Sumber data diperoleh dari informan, tempat, peristiwa dan dokumen. Tekniksampling yang digunakan adalah kombinasi purposive sampling dan snow ball. Teknikpengumpulan data yang digunakan untuk memperoleh dan menyusun data penelitian adalahdengan wawancara, observasi, serta analisis dokumen. Untuk memperoleh validitas datadigunakan trianggulasi data dan trianggulasi metode. Teknik analisis data yang digunakanadalah model analisis interaktif dengan tahap-tahap sebagai berikut : 1) Pengumpulan Data,2) Reduksi Data, 3) Sajian Data, 4) Pengumpulan Kesimpulan. Prosedur penelitian yangdigunakan dengan langkah-langkah sebagai berikut : 1) Tahap Pra Penelitian, 2) TahapPekerjaan, 3) Tahap Analisis Data, 4) Tahap Penyusunan Laporan Penelitian.Berdasarkan hasil analisis penelitian ini, maka dapat disimpulkan bahwa : 1) Peranguru PPKn dalam membentuk karakter siswa sebagai Pendukung Revolusi Mental padakasus siswa SMP Negeri 4 Karanganom Kabupaten Klaten melalui perubahan sikap darikomponen pokok dalam teori Pendidikan Pancasila dan Kewarganegaraan dengan civicdispotision sebagai kompetensi yang terkait pada Pasal (3) Undang-Undang No. 20 Tahun2003 tentang Pendidikan Nasional dalam mengembangkan dan membentuk watak ataukarakter. 2) Kendala yang dihadapi oleh peran guru PPKn dalam membentuk karakter siswasebagai Pendukung Revolusi Mental pada siswa SMP Negeri 4 Karanganom KabupatenKlaten yaitu kurang mampu mengembangkan nilai-nilai kehidupan yang tidak di anggappenting dari kepribadian, belum adanya good govermance dan good cooperate govermanceserta minimnya mutu law entorcement.Kata Kunci :Guru, PPKn, Revolusi Mental, Karakter

The purpose of this study is to develop structural models of factorsthat affect the value of the company. Company value is influenced by theprofitability and size of the company directly or in the intervening capitalstructure. The selected research object is in mining company at IndonesiaStock Exchange in period 2010 to 2015.The sample size required for thisstudy was initially as many as 42 companies. After screening there are 29companies that can be used or 174 observations with sampling techniqueusing purposive non random sampling. The analysis tool used is normalitytest, deviation of classical assumption, data fit test, regression equation test,hypothesis test and coefficient of determination. Sobel test test in this researchis also conducted to test whether intervening variable is capital structure.The results showed that the capital structure (debt to equity ratio) andprofitability (return on equity) proved to have a positive and significanteffect on the value of the company (price book to value). Profitability (returnon equity) proved to negatively and significantly affect the capital structure(debt to equity ratio). The size of the firm (size) proved to have a positiveand significant influence on the structure of capital (debt to equity ratio).The size of the firm (size) proved to have a negative effect is not significantto the value of the company (price book value). The capital structure (debt toequity ratio) proves to be a mediating variable between return on equity andfirm size to firm value

This research applied to survey methode, with the three subdistrict are Bojongsari with  Kajongan and Brobot as villages sample, Karangjambu with Kajongan and Brobot villages samples, Karangreja subdistrict with  Karangreja and Gondang as village sample. The multivariet and regression methode be uses as tools of analysis to founds influences factor of the production and industrial productivity and so on will be use as arranging small industrial sapu glagah model. The analysis can be found that the sapu glagah small industrial have developed, but no coorporations in group efectivelly, inter coorporation of  firms, inter coorporation of productions, and market operations. Some time often are competitions inter firms in raw material buying and competition in market. The dominant factor of the small industrial cluster sapu glagah progress are the institutional, industrial productivity and the new technology iquipment and mechinerry. The initial of govement assistancy and other institutionals are make the group or institutional be come the firms sturdy, reinforce the role of dominant factors firms progrresion with the group empowerment. Keywords : Typology, Cluster, Small Industries, Agribusiness

This research was motivated by the behavior of auditors in auditing the financial report of clients. The purpose of this study is to examine the effect of the bond financial interests and business relationships with clients, management advisory services (MAS), tenure of audit, the competition of audit firm, size of audit firm, and size of audit fees received by audit firm toward auditor’s independence in Central Java.The population of this study is public accounting firm in Central Java that was registered in Otoritas Jasa Keuangan (OJK) on December 31, 2015 .Sampling was done using purposive sampling method. The sample of this study was 14 audit firm (KAP) and the amount of respondents was 72. The primary data collection method were by a questionnaire method. Mail-survey were done to audit firms that were located in Purwokerto, while direct survey were done to audit firms that were located in Solo and Semarang.Data were analyzed using multiple linier regression model. The result reveales a positive significant relationship between the variables of; bond financial interest and bussiness relationships with client, size od audit firm, and size of audit fees received by audit firms to auditor’s independence, while management advisory services (MAS), tenure of audit,and the competition of audit has no significant affect toward auditor’s independence.     Keywords:    The bond financial interests and business relationships with clients, management advisory services (MAS), tenure of audit, the competition of audit firm, size of audit firm, size of audit fees received by audit firm, and auditor,s independence.

The problem of this research is gap between some research variables thatwill be used. In this study the variables selected for additional variables is thevariable finance deposit ratio (FDR) which still occurs gap between researchersone with other researchers.The data to be used in the sample is obtained from thewebsite of Bank Indonesia as well as the bank's official website. The sample of thisresearch is taken by purposive sampling that is the method where the sampleselection on the characteristics of the population that is known before with thefollowing criteria: Sharia Bank is aIslamic Bank, the Sharia Bank makesquarterly financial report in 2010-2014 period and has been published in BankIndonesia. Based on the criteria, the sample size is 12 sharia commercial banksThe results showed that Capital Adequacy Ratio (CAR), Net InterestMargin (NIM), Loan to Deposit Ratio (LDR), proved to have significantinfluence on profitability of Sharia Bank(BUS). VariableNonPerformingFinancing (NPF) Financing deposit ratio (FDR), Operational Cost to OperatingIncome (BOPO), inflation and interest rate are not proven to have significantinfluence on profitability of Sharia Bank (BUS). Anova test results (simultaneous)shows the regression model that is built is to meet the criteria fit model. Variationsin bank profitability variables that can be explained by variations of NPL, NIM,LDR and BOPO variables in Sharia (BUS) of 15.7 percent; in Non-ForeignExchange Bank 49.8 percent and the combined Sharia Commercial Bank (BUS)is 50.2 percent

This study aims to investigate factors that influence entrepreneurialintentions of college students. The analysis model includes entrepreneurimage, and attitude. The research involves a sample of 96 students from 2faculties at STIE Totalwin Semarang by using anconvenience samplingtechnique. The results show a significant effect of the attitude, andentrepreneur image on the entrepreneurial intention of students. Likewise,this research also indicates the role of the contextual factors, such asacademic support and social support in determining the entrepreneurialintentions of students.

The study aims to analyze the influence of internal control systems and the use of information technology on the quality of financial reports, with human resource competence serving as a mediating variable. The study was conducted at 18 Community Health Centers (Puskesmas) in Gresik Regency, with the main indicators being internal control systems, the use of information technology, financial report quality, and human resource competence. Using purposive sampling, a sample of 70 respondents comprising the population of Puskesmas employees in the Gresik region was selected for the study. The Partial Least Squares Structural Equation Modeling (SEM-PLS) method was used as the data analysis technique after all primary data were collected via a questionnaire specifically designed to represent the relevant variables. Based on the research results, the quality of financial reports has a positive impact when utilizing an information technology-based internal control system. However, human resource competence does not have a maximal impact on the utilization of the internal control system; nevertheless, a positive impact can be leveraged through the use of information technology. Further mediation analysis indicates that human resource competency mediates the correlation between internal control systems and financial statement quality. Conversely, human resource competency does not mediate the relationship between the utilization of information technology and financial statement quality. This study underscores the importance of internal control systems, the utilization of information technology, and human resource competency in producing optimal financial statement quality.

This study analyzes the orientation analysis of intelligent working patternsbased on factors affecting salesperson expertise in sales activities and their impact on salesforce performance. Sampling technique is purposive (purposive sampling) method.Respondents from this study amounted to 105 respondents, where respondents were thesalespeople at Pharmaceutical Large Traders in Semarang. The data analysis tool usedis Structural Equation Modeling (SEM) in AMOS 4.01 program.The results of this research data analysis show the model and research resultscan be received well. And then the results of this study proves that the influence oflearning orientation on salesperson expertise in sales activities is a significant positip.The more effective the implementation of supervisor control orientation on salespeople, thebetter the salesperson's skill in sales activity. The influence of supervisory controlorientation on salesperson expertise in sales activity is a significant positively. And thehigher the skills of a salesperson in sales activity, the better the application of intelligentpatterns of work done by the sales force. And the skills of salespeople in sales activitieshave a significant positive effect on the orientation of intelligent working patterns.

This study aimed to analyze the influence of Return On Investment,Debt To Equity Ratio, Economic Value Added, and Inflation on StockReturns. This study was made as there are differences between the results ofresearch with each other and so can be used to predict fluctuations stockreturns.Sample of this research is 135 others company in IDX with methodpurposive sampling.This study uses multiple linear regression statistic to testthe hypothesis. The variable used in this study Return On Investment, DebtTo Equity Ratio, Economic Value Added, Inflation, and Stock Returns. Typeof data used in the form of secondary data is data such as notes and reportstaken from Indonesian Capital Market Directory.The results showed that simultan independent variables effect on stockreturn. While research is partially showed Return On Investment positive andnot significant effect on stock returns. While Debt To Equity Ratio negativeand significant effect on stock returns. Meanwhile Economic Value Addedpositive and significant effect on stock returns. And then inflation negativeand not significant effect on stock returns. In addition it was found that thevalue of adjusted R square is 5,8%. This means that 5,8% of the movement ofstock returns can be predicted from the four variables, while at 94,2% isexplained by other variables outside the model

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

The research examines the marketing system and a simple accounting bookkeeping transaction-based online web 2.0. The system Web 2.0 is used as trend center of the SMEs RiauMelayu songket to promote their products as well as typical local wisdom elevates the Melayu Songket. The success of SystemWeb 2.0 is themodel ofweb-based marketing system with simple accounting bookkeeping can run effectively and efficiently, which is built with each character SMEs Riau Melayu songket. The purpose ofthis systemof Web 2.0 is good customer in teraction to the system.Consumers SMEs are willing to share knowledge songket product and satisfied with the service of the products such as ease of payment because it supported a good simple accounting bookkeeping. Some of the SMEs to transform knowledge into innovative products or services. This research use sample consisted of 45 people from SMEs Riau who act as the owner, co-owner, accounting, labor, marketing, songket weavers scattered in the RIAU area. The data are taken with the collecting of data into observation, interviews and questionnaires central. Selection of samples by using purposive sampling.The method is a descriptive to explore Marketing Model and application of financial records Riau SMEs based on systemweb 2.0. The result of the research Indicated integrated system that combines all the elements of art and Riau Melayu culture and its financial records in a web site that is easily accessible web bases or very useful. This is not only aimed at the improvement of the economy craftsmen and merchants SMEs Riau Melayu batik and songket, but also it’s means of promotion, enhancement obedient bookkeeping, as well as increased regional revenue for the province of Riau

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

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.

The purpose of this study is to provide empirical evidence about the influence of perceived benefits (perceived benefits) and perceived credibility (perceived credibility) to the use of e-banking. This study is based on Social Contract Theory and the Theory of Diffusion of Innovations. Samples are intended private companies located in Yogyakarta and gained as much as 71 companies. Statistical analysis is done is test the initial validity and reliability tests early, test construct validity and reliability tests construct instruments, test Classical Assumptions: Normality test, test Multicollinearity, Heteroskidastity test, and autocorrelation test. Multiple Regression Analysis to test the empirical model and hypotheses. The results showed that the perceived benefits of (Perceived Benefits) has a positive effect on the use of e-banking. However, the influence of perceived credibility (Perceived Credibility) against the use of E-Banking (E-Banking Usage) is not proven. Keywords: social contract theory, theory of diffusion of innovations, benefits perceived, perceived credibility and use of e-banking.

Klasifikasi sebagai aktivitas ilmiah yang dapat digunakan untuk mendeskripsikan, meringkas dan menyederhanakan data ke dalam suatu format yang diinginkan, apabila diterapkan untuk klasifikasi data, merupakan proses yang dapat menemukan properti-properti yang sama dalam himpunan obyek pada sebuah basisdata dan kemudian terklasifikasi menjadi kelas-kelas berbeda menurut model klasifikasi tertentu. Pada data raster dan vektor klasifikasi spasial merupakan pemetaan suatu besaran dari berbagai interval (domain) tertentu pada interval-interval lain berdasarkan batas-batas ataupun kategori yang telah ditentukan. Sedangkan kenampakan dari metode klasifikasi tersebut dapat dilakukan berdasarkan warna dan simbol. Berbantuan Sistem Informasi Geografis dan penerapan suatu metode klasifikasi spasial, pembangunan dan penyajian informasi Kelas pada data spasial bagi data indikator banjir dapatlah dilakukan sehingga informasi tersebut akan dapat menjadi lebih informatif. Melalui penelitian ini, metode klasifikasi spasial berbentuk reclassify vector, dicoba untuk diterapkan dengan menggunakan rumus Sturges dalam penentuan jumlah kelas dan rumus Kingma dalam pembuatan interval kelasnya. Sehingga hasil akhirnya akan terbentuk pemodelan spasial baru berupa peta digital yang dapat menyajikan informasi secara spasial kelas-kelas pada data indikator banjir.     Kata kunci : Klasifikasi Spasial,  data spasial,  peta digital, data indikator banjir

The aim of this research is to examine the influence of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operating Expense to Operational Earnings (OEOE), Non Performing Loan (NPL) to the charge of Rentability wich is proxy by Return On Assets (ROA). The research uses purposive sampling method to collect data and uses multi linear regression model to analyze data. The result shows that partially LDR has a significant positive impact on ROA and BOPO has a significant negative impact on ROA. While CAR and NPL has insignificant impact on ROA. Then simultaneously CAR, LDR, BOPO, and NPL have significant effect on ROA. The Adjusted R Square is 0.51. This indicates the predictive ability of the five variables on ROA is 51 % of ROA's change is depend on the variables in the model and the remaining 49% are influenced bythe other factors.Key words: Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), O