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One of the important role of Management Accounting Information System (MAS) is to provide information to the right people, the right way at the right time to improve management capabilities in understanding the circumstances around it, so it was able to identify the relevant activities appropriately. The purpose of this study is to empirically examine the role of MAS as variables that mediate the effect of information technology and interdependence on performance managerial of employees inthe local government enterprises are rural banks and financial institutions sub-Central Java (PD BPR BKK). The samples in this study were obtained according to the purposive sampling technique based on criteria derived from population consisting of employees or the manager at PD BPR BKK contained in Central Java. Data were analyzed using Partial Least Square (PLS) in a of Structural Equation Modeling (SEM). Role of characteristics of MAS as variable which mediate the effect of information technology and interdependence on managerial performance examined using Sobel Test. The results of this study indicate that information technology has an indirect positive effect and significant impact on managerial performance through MAS. Interdependence also has an indirect positive effect and significant impact on managerial performance through MAS. It can be concluded that the MAS has a role as a mediating influence between the variables information technology and interdependence on managerial performance.Keywords: management accounting information system, information technology, interdependence, mediating, managerial performance.

This research analyses the influence of customer participation,customer problem management, and educational customer to customerloyalty. Technique of sampling applied is accidental sampling method.The responders in this research are 121 responders, and all responderare customers of Vitalac. Tool of data analysis’s used is usingcomputer program of SPSS.The result of data analysis shows that the model developed and theresearch result can be accepted. Hereinafter, the result proves thatthere is positive influence of customer participation, customer problemmanagement, and educational customer to customer loyalty.

The purpose of this research is to examine the effect of job experience, independence, objectivity, integrity, and competence on the quality of audit results at Representatives BPKP of Central Java. Job experience was measured by indicators the length of works as an auditor and the number of inspection tasks are performed. Independence was measured by indicators of independence in programming, in the execution of work, and independence in reporting.Objectivity was measured by indicator, free from conflict of interest and disclosure of factual conditions. Integrity was measured by indicator honesty, courege, prudence, and responsibility that auditors have. Competency was measured by indicator personal quality, general knowledge, and specialized expertise. While quality of audit results was measured by indicator of compliance with auditing standard and quality of examination report. The population of this study is civil servants whose work at Representatives BPKP of Central Java with sample is the civil servants has been following education and training as functional auditor. Data analysis was performed with multiple linear regression model. Test result showed that job experience, independence, and objectivity has no effect on quality of audit result at representatives BPKP of Central Java. While the integrity and competence have influence to quality of audit result at representatives BPKP of Central Java. Key words: job experience, independency, objectivity, integrity, competency, quality of audit result.

This study aims to analyze the factors that affect the standardization ofproduct quality to improve product superiority. Standardization of product qualityevolved into an important discourse when the study of Zineldin, (2000); Zou andCavusgil, (2002) Leonidou (1996) still can not explain the key to successful productexcellence. Therefore the formulation of this research problem is to analyze the factorsthat affect the standardization of product and develop product standardization model toimprove product superiority. In the literature review and modeling framework has beenprepared justification for the four formulation of research hypotheses proposed in thisstudy. Sampling technique used sampling census. The sample of this research is 118respondents, where the respondent is the leader or quality manager of a manufacturingcompany that has done standardization in Central Java. Data analysis tool used isStructural Equation Modeling (SEM) in AMOS program.The results of this study prove that the influence of technological variables havea positive and significant effect on the standardization of product quality. Furthermore,TQM formulated on the standardization of product quality is a significant positive.Empirical evidence indicates a customer orientation is positive towards thestandardization of product quality. Furthermore, it can be concluded that customerorientation positively affect the product superiority. Then the technology has a positiveand significant impact on product superiority. Furthermore, it has gained justificationand empirical evidence of product superiority through product quality standardization ispositively significant.

Several models have been constructed to analyze and understand the factors that influence theacceptance of the use of computer technology such as Theory of Reasoned Action (TRA), Theoryof Planned Behavior (TPB) and Technology Acceptance Model (TAM). Another model developedby Doll and Torkzadeh (1988) is a model of End User Computing Satisfaction (EUCS). Thisresearch is the study on the TAM and EUCS model of the acceptance and user satisfaction ofcomputer based information system (CBIS). Purpose of this study is trying to use and test the twomodels of acceptance technology, the TAM and EUCS models by examining their influence on theuse and utilization of systems that will ultimately affect the level of user satisfaction (usersatisfaction) as an indicator of the success of a system. Samples used in this study were obtainedfrom the sampling technique based on the criteria (purposive sampling)of a trading company inSemarang, Central Java on the sub-sector (according to the incorporated trading companydirectory-BPS). Test of the hypothesis is formulated using regression models. Three of the sevenstated hypothesis is rejected, while based on the results of the indirect analysis it can be concludedthat the variable utility (usefulness), ease of use, accuracy and timelines in the use of a system alsoaffects the user’s satisfaction.Key Words: Technology Acceptance Model, End User Computing Satisfaction, Computer BasedInformation System, User’s Satisfaction.

The aims of this study is to analyze the impact of the variables free cash flow, Profitability,Growth, Tangibility, Retained Earning and Managerial Ownership on debt. Research usingpurposive sampling method for taking samples. Data obtained on the basis of the publication ofIndonesian Capital Market Directory (ICMD), Samples of this research is manufacturing firmwhich listed in Indonesian Stock Exchange during 2007-2011. This research obtained 135 samplesof manufacturing firms. Analysis technique used is multiple regression analysis. Based on the teststatistic F indicates that the model is fit because has a significance value less than 5% of Alphavalue. The Result of analisys show that the four independent variables have significant influenceto DER and other independence variables have no significant influence to DER. Profitability hassignificant positive influence toward debt, growth has significant negative influence toward debt,tangibility has significant positive influence toward debt, retained earning has significant negativeinfluence toward debt, but free cash flow and managerial ownership have no significant influencetoward debt.Key Words :Determinant, Agency Theory, Pecking Order Theory, Debt Policy,

This research is a study that tested the effect of Financial Condition, Audit Quality, Audit Opinions ofPrior Year, the Company’s Growth, Opinion Shopping of the acceptance of Going Concern in themanufacturing companies listed at Indonesia Stock Exchange. In this study, researchers usedpurposive sampling and sample size to obtain a sample of 80 manufacturing companies listed on theStock Exchange in the year 2006-2009. The method of analysis used was logistic regression. Theresults of this study indicate Financial Condition, audit quality and Opinion Shopping do not affect thegoing concern opinion reception while the previous year's audit opinion and the Company Growtheffect on the acceptance of going-concern opinion.This study’s limitation is the study sampling periodis only 4 years old so not ideal for seeing a trend of the influence of financial condition other models,like another Alman Model Revisi. Therefore advisable to consider for using other main variable andbanking company as research source in the future studies to discover the difference.Keywords: Going Concern, Financial Condition, Quality Audit, Audit Opinions Prior Year, CompanyGrowth, Opinion Shopping

The purpose of this study is to analyze the influence of BOPO, NPL, NIM and CAR on thefinancial performance of banks listed on the Indonesia Stock Exchange in the period 2006 to 2009.Samples were taken based on purposive sampling of 28 banking companies with the followingcriteria: the company issued financial statements for four consecutive years ie 2006 to 2009. Thetype of data used are secondary data and data collection methods through technicaldocumentation. Analysis technique used is normality test, the classical assumption, and multiplelinear regression based on the merging of data time series and cross section called the polleddata. The results showed that variables significantly and negatively related BOPO against thebank's financial performance, the NPL variable has negative and significant impact on thefinancial performance of banks, NIM variable has positive and significant impact on the financialperformance of banks and CAR does not affect the bank's financial performance. The ability of thebank's financial performance could be explained by variables BOPO, NPL, NIM and the CAR of97.5%, Sebagimana shown by the Adjusted R-Square of 0.975. The remaining 2.5% is explained byother factors outside the model.Key Words: BOPO, Non-Performing Loans, Net Interest Margin, Capital Adequacy Ratio and thebank's financial performance.

This study aims to test the effects of salesperson selling skills and servicequality of sales person to salesperson sales performance. .The study used severalcustomer of Glaxo Smith Klein as sample. Data analyze instrument used by thewriter is SPSS 17.Data analyze result shows that the research model has wellappropriateness and all hypothesis of the study are able to be evidenced.Summary said that salesperson selling skill, and service quality are positivelyeffected to salesperson performance.Based on the result of the study, managerial implication given to thecompany is suggestion or input to management of Glaxo Smith Klein to give moreconcern at the salesperson selling skill, as it is the most dominant factor effectedto salesperson sales performance.

In a high level of competitive environment, every business must maintain their customer. This study, therefore, intent to search several variables’ effect which is probably able to rise customer satisfaction.The study used several customer of PT WAHANA KREASINDO UTAMA as sample. Data analyze instrument used by the writer is SPSS 17. Data analyze result shows that the research model has well appropriateness and all hypothesis of the study are able to be evidenced. Summary said that personal approach of salesperson, product quality and price are positively effected to customer satisfaction. Based on the result of the study, managerial implication given to the company is suggestion or input to management of PT WAHANA KREASINDO UTAMA to give more concern at the price, as it is the most dominant factor effected to customer satisfaction.

This research aims to find out that do price, brand, and product quality influence consumer’spurchase interest of Isuzu Elf car brand, and also to analyze the most dominant factor in influencingconsumer’s purchase interest of Isuzu Elf car brand in PT. Karya Zirang Utama Semarang. In theresearch, research population refers to all consumers in PT. Karya Zirang Utama Isuzu Semarang.The samples of the research are 44 respondents by using purposive sampling technique.Based on the research’s result, concluded that regression equality is as follow: Y = 0,130 + 0,249 X1+ 0,279 X2 + 0,359 X3 + e. According to statistic data analysis, the indicators in the research arevalid and the variables are reliable. On classic assumption test, free multikolonieritas regressionmodel, heteroskedastisitas is not happened, and it is distributed normally.The sequence is individually from each variable, and the most influential variable is product qualityvariable with regression coefficient 0,359, then brand variable with regression coefficient 0, 279,whereas the lowest influential variable is price with regression coefficient 0,249. The model equalityhas value as F counts 31,348 and with significance level 0,000, where F counts bigger than F table(2, 85) and with smaller significance level than α (0, 05), while value of T table 1,685 because Tcounts > T table then Ho is rejected and Ha is accepted. It shows that variable independent in theresearch influential partially of dependent variable that is purchase interest.Karya Zirang needs to maintain the product quality and able to create new products with betterquality, in order to can compete with another brand of diesel car.

Pengalaman, disiplin kerja dan motivasi kerja serta system komunikasi kerja, lingkungankerja, sistim informasai manajemen, sarana dan prasarana yang mendukung, yang kesemuanyaitu sangat menentukan dalam proses prestasi kerja yang tujuannya untuk meningkatkan kinerjakaryawan dalam menjalankan tugas yang dibebankan kepada masing-masing karyawan. Padapenelitian ini obyek yang diambil adalah Pada Departemen Produksi PT. Leo Agung RayaSemarang , sumber data meliputi data primer dan sekunder dengan variabel independentDisiplin kerja ( X1 ), Pengalaman kerja (X2) dengan variabel dependent Prestasi kerja.Populasi dalam penelitian ini adalah 247 responden. Sedangkan sampel yang diambil adalah30 % dari jumlah populasi yaitu 54 responden. Teknik analisa datanya adalah teknik regresilinier berganda. Uji t, Uji F. dan Determinasi.Hasil analisa dengan alat Bantu statistik program SPSS Ver. 17.0 diperoleh Hasil persamaanregresi linier berganda penelitian adalah Y = 2.332+0.486.X1+0.414.X2+μ Berdasarkan hasilpenelitian menunjukkan bahwa hasil variabel disiplin kerja terhadap pretasi kerja maka didapat, r hitung > r tabel atau 7,202 > 1,684. sehingga Ho ditolak dan Ha diterima jadikesimpulannya, ada pengaruh yang positif dan signifikan disiplin kerja terhadap prestasi kerja,Dengan demikian, r hitung > r tabel atau 5,278 > 1,684, Ho di tolak dan Ha di terima jadikesimpulannya, ada pengaruh yang positif dan signifikan pengalaman kerja terhadap prestasikerja. Sedangkan secara bersama-sama (simultan ) pengaruh disiplin kerja dan pengalamankerja ( F hitung = 104,245 > F tabel = 3,11). Pengaruh keduanya cukup kuat dengan nilaikorelasi R = 0,796, positif dan signifikan karena jika ada perbaikan pada disiplin kerja danpengalaman kerja otomatis akan hubungan dengan prestasi kerja (R2 = 0,796). Pengaruhdisiplin kerja dan pengalaman kerja sebesar 79,6 % sedangkan 20,4 % dipengarhui oleh faktoryang lain di luar model penelitian ini.Dari hasil analisa disimpulkan bahwa variabel disiplin kerja dan pengalaman kerjamempunyai pengaruh yang cukup kuat prestasi kerja karyawan pada Departemen ProduksiPT. Leo Agung Raya Semarang. Ternyata tingkat pengalamannya lebih rendah dibandingkandengan disiplin kerja karyawan. Dengan begitu diharapkan memberi pelatihan, kursus, ataupengarahan yang sifatnya membangun agar karyawan dapat bekerja secara profesionalismedalam menangani pekerjaan yang dibebankan kepada karyawan agar dapat meningkatkanprestasi kerja.

The purpose of this research was to examine empirically the correlation between loyalty tosalesperson and loyalty to the store. The subjects of this research were 98 customer of Distro,taken from population using purposive sampling technique. Data analyze instrument used by thewriter is SPSS 17.Data analyze result shows that the research model has well appropriateness and all hypothesis ofthe study are able to be evidenced. Summary said that loyalty to salesperson, and loyalty to thestore are positively effected to word of mouth behavior.Based on the result of the study, managerial implication given to the company is suggestion orinput to management to give more concern at the loyalty to the store, as it is the most dominantfactor effected to word of mouth.

Penelitian ini ingin menguji pengaruh langsung maupun tidak langsung Kematangan TeknologiInformasi (TI) dan Kinerja Sistem Informasi (SI) terhadap Kemanfaatan Teknologi Informasi padaKelurahan-kelurahan di Kodia Semarang. Hasil penelitian ini diharapkan memberikan kontribusi bagikelurahan dalam penambahan investasi dalam bidang teknologi informasi. Responden penelitian ini adalahpengelola informasi pada masing-masing kelurahan di Semarang. Penelitian ini menggunakan metodesurvei dengan 104 sampel. Analisis yang digunakan adalah Structural Equation Modelling (SEM) dengantwo step approach. Pendekatan two step digunakan untuk mengatasi masalah tidak sebandingnya rasioantara jumlah butir instrumen yang digunakan dengan sampel yang tersedia (Hart Line dan ferrel, 1996)dan untuk menghindari interaksi model pengukuran dan model struktural (Hair, et al, 1988). Hasil analisismenunjukkan bahwa kematangan teknologi informasi tidak berpengaruh secara langsung (tidak signifikandan negatif) terhadap kemanfaatan TI (H1). Kinerja SI berpengaruh positif dan signifikan terhadapkemanfaatan TI (H2). Demikian pula pada kemanfaatan TI tidak berpengaruh terhadap kinerja sisteminformasi (H3).

Academic data increases every year in line with the increase of students. Abundant data store is alsoan abundance of information. Data mining technology is a tool for extracting information on largedatabases and has been widely used in many domains. Predicting student performance (study evaluation) isan activity to determine a future state based on existing data. Data in the field of academic research hasbeen done with various methods and algorithms, but the use of algorithm SLIQ (Supervised Learning InQuest) has not been done.SLIQ is an algorithm developed by the IBM's Quest project team in 1996 for mining large datasets.SLIQ algorithm classify and predict the students performance, beginning with the data cleaning, conductedelection training and testing data. By calculating gini index of each attribute and then selecting thesmallest gini index data table is split according to the criteria until find the same class. From the results ofthe calculation process can produce a set of rules that can be used to predict student performance.From the experiment it can be concluded that the algorithm SLIQ with decision tree technique canbe used as an alternative in designing a system datamining applications. Tests conducted system showedthat the constructed model can be used to predict the performance of new students. The resulting accuracyof the model system in fact has a lower score than the accuracy of other applications that are used as acomparison of Tanagra. Advantages of the proposed system is in its design does not need complexcalculations in obtaining the gini index attributes.

Saat ini piranti lunak semakin luas dan besar lingkupnya, sehingga tidak bisa lagi dibuat asal-asalan. Piranti lunak saat ini seharusnya dirancang dengan memperhatikan hal-hal seperti scalability,security, dan eksekusi yang robust walaupun dalam kondisi yang sulit. Selain itu arsitekturnya harusdidefinisikan dengan jelas, agar bug mudah ditemukan dan diperbaiki, bahkan oleh orang lain selainprogrammer aslinya. Keuntungan lain dari perencanaan arsitektur yang matang adalah dimungkinkannyapenggunaan kembali modul atau komponen untuk aplikasi piranti lunak lain membutuhkan fungsionalitasyang sama.Dengan menggunakan model diharapkan pengembangan piranti lunak dapat memenuhi semua kebutuhanpengguna dengan lengkap dan tepat, termasuk faktor-faktor seperti scalability, robustnees, security, dansebagainya. Untuk melakukan pemodelan sistem / perangkat lunak secara visual digunakan UML (UnifiedModelling Language) yang digambarkan secara elektronik lewat sarana perangkat lunak Rational Rose.

Dalam model HSV (Hue Saturation Value) ini digunakan untuk segmentasi warna kulit manusia dan digunakan untuk mengklasifikasi citra khususnya dalam hal klasifikasi gambar pornografi. Pengelompokan warna kulit manusia ditunjukkan dalam ruang lingkup HSV. Dengan menggunakan sample warna kulit campuran warna kulit Eropa dan Asia, sehingga dapat menunjukkan bahwa model prototipe ini dapat digunakan untuk mendeteksi gambar pornografi.

This study analyzes the effect of receive, tariffs and quality perceptions of the learning process and service to increase interest. The formulation of the questions examined in this study were 1). What impact will influence the perception of market acceptance for graduates of interest in selecting majors AN? 2). What impact do perceptions influence the rates of interest specified AN AN chose? and 3). What impact will influence the perception of the quality of the learning process and service in the AN of interests to choose majors AN? Furthermore, variables and indicators of research is also based on previous research.A model has been developed and three hypotheses have been formulated to address this research problem. The sampling technique was purposive sampling and quota sampling. Respondents from this study amounted to 100 respondents, where respondents were students of the Department AN Semarang State Polytechnic. Data analysis tool used is Structural Equation Modelling (SEM) in AMOS 16.0.The results of this study data analysis shows the model and research results were well received, and further research is proving the influence of perception on the market acceptance of graduates AN interest in the Department of the AN is positive an  significant. Effect of tariff AN Perception of interest in the Department of the AN is not significant. Then the influence of the effectiveness of advertising on consumer buying behavior is positive and significant. And the influence of the learning process and service quality in the AN of interest in the Department is positive and significant.

Proses awal yang banyak dilakukan dalam image processing adalah mengubah citra berwarna menjadi citra gray-scale, hal ini digunakan untuk menyederhanakan model citra. Citra berwarna terdiri dari 3 layer matrik yaitu R-layer, G-layer dan B-layer. Sehingga untuk melakukan proses-proses selanjutnya tetap diperhatikan tiga layer di  atas. Bila setiap proses perhitungan dilakukan menggunakan tiga layer, berarti dilakukan tiga perhitungan yang sama. Sehingga konsep itu diubah dengan mengubah 3 layer di atas menjadi 1 layer matrik gray-scale dan hasilnya adalah citra gray-scale.

Teknologi komunikasi wireless yang banyak berkembang saat ini adalah Bluetooth, Wi-Fi, Wi-MAX. Masing-masing memiliki karakteristik yang berlainan meskipun sama-sama menggunakan pita frekwensi tinggi. Teknologi bluetooth menggunakan protokol IEEE 802.15.1, dan Wi-Fi berada di bawah spesifikasi 802.11.Sedangkan WiMAX dikembangkan mulai dari standar 802.16 kemudian berevolusi ke standar 802.16a (direvisi menjadi 802.16d) kemudian yang terakhir adalah 802.16e.Model penanganan kemanan yang dilakukan pada peangkat komunikasi yang menggunakan frekewensi diatas semestinya mengacu pada standar yang dikeluarkan IEEE yang dinamakan standar IEEE 802.1x yang merupakan standar keamanan jaringan yang mempunyai banyak mekanisme untuk autentifikasi.