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Entrepeneurship orientation has been acknowledged in literature andpractice as a vital element of economic and organizational growth, successand competitiveness and can be considered as a unique competitiveadvantage.The purpose of the paper is to provide a comprehensive analysis of the conceptof entrepeneurship orientation. Concluding, the paper suggests directions forfuture research.

International Financial Reporting Standards are standards focusedin fair value approach on measurement and disclosure criteria that requirethe greater extent of the exerciseof professional judgment. This study aims tounderstand the exercise of auditor professional judgment in InternationalFinancial Reporting Standards (IFRS) in fair value of fixed assets, tounderstand the factors that contribution in exercising professional judgmenton fair value of fixed assets and what constrains that emerge whenexercising professional judgment in fair value of fixed assets as well assolution that can be done to overcome these problem.This study uses qualitative research methods with aphenomenological approach as it is meant to analyze and look for themeaning behind the experiences of the auditor in exercising their professionaljudgment. This study focused on the exercise of professional judgment on thefair value of fixed assets. The research was conducted through interviewswith auditors who work as public accountants in public accounting firm.Results of this study indicate that auditors exercise their professionaljudgment to review the appraisal value by assessing the reasonableness of theassumptions, methods and data used. Auditors exercise their professionaljudgment by considering the factors that influenced such as consideration ofmateriality, subjectivity, knowledge, and experience as well as factors such asthe audit job IFRS requirements, the nature of accounts, compliances withIFRS, audit history, engagement management, fraud risk and going concern.The auditor had no difficulties in using professional judgment in assessingthe fair value of fixed assets due to the existing appraisal valuation. Insteadauditor experienced problems when assessing the fair value of financialinstruments is important for future research. Finally, team work anddiscussion are solution that auditors used to overcome the problem inexercising professional judgment.

Online trust is one of the main determinants of the success of e-retailers and much research has dealt with website features triggeringconsumer trust to them. Another stream of research focuses on thepsychological antecedents to online trust; i.e., what ‘‘happens’’ in theconsumer’s mind before or while a person decides to trust an e-retailer?So far, each effort has focused on only a few selected aspects of this trustformation process. Only few studies have attempted to identify majorpersonality based psychological antecedents of trust. This work identifiedthe relative importance of the personality based psychological antecedentsof trust in technology adoption and e-retailing. The model incorporatesthe personality traits (Extraversion, and Openness to experience), the mostwidely accepted framework for personality research in psychology, as wellas determinants of trust in our model.

Abstract:Law formulation of protection eyewitness is law phenomenon crime system in theIndonesia as crime system of judicature, where as law straightening of alwayscorrelation by law enforcer. Law straightening in eyewitness protection has been foundthat often witnesses do not get protection law and even become accused. As that way informulation wisdom punish about eyewitness protection and it needed in future withlaw balance such as KUHP, it form in unity law system, so easy to do law. Law ofprotection of eyewitness and victim and is new masterpiece of nation in the Indonesiawhich inspiring a law aspiration protecting the whole Indonesian nation especiallyeyewitness rights and victim in course of criminal justice. So that thereby punishprotection of victim and eyewitness represent guidance in conducting criminal lawformulation in one standard law system that is in a formulation punish Indonesia crimesystem of judicature.Key words: protection punish victim and eyewitness, process criminal justice.

Abstract: Jamsostek program is a form of economic and social protection programs to provideprotection in the form of compensation for the loss of income in the form of cash andprotection in the form of services, care or treatment at the time of a worker hit bycertain risks. Jamsostek existence as living safeguard employment in a company isvery beneficial, and therefore as a measure to ensure the life of labor, the companywill enter the workforce in Jamsostek program managed by PT. JAMSOSTEK.Key words: Jamsostek Program, Worker Protection Law

Abstract:Licensing regulations on fishing effort is regulatory role in maintaining thesustainability of fish resources and the environment, and improve the welfare offishermen's economic contribution to the state in accordance with the objectives offisheries development.According to Law No. 31 of 2004 on Fisheries is distinguishedfisheries business license on fishing and fish breeding. Regulation of the Minister ofMarine Affairs and Fisheries No. 12 / MEN/2012 on Business fisheries on the high seasis concerned with conservation of fish resources, fishing license can be used as a toolto control fishing effort to pay attention to the fish resource conservation issues.Keywords: control, conservation, fish resources.

Abstract:Law enforcement to juvenile delinquency, need looking children with all distinctivenesscharacteristic although child was maturation but situation or environment caninfluence his behaviour. So we must different appreciation and sanction treatment tochild and mature. The goal of law enforcement are defence (protection) to childrenwith concern to the best children, in order to the best future for children.Key word: Law enforcement, juvenile delinquency.

Abstract: BPN is an institution that is authorized to perform the duties of government land,among others implement acceleration land registration. Based on GovernmentRegulation No. 24/1997 concerning PRONA (national programe) policies, namelyproviding land registration services and legal certainty as to realize the achievement ofchess orderly land sector. If Government Regulation No. 24/1997 implemented properly,it will provide legal certainty, that the rule of law: land rights holders; lay of the land;acreage and others. Completeness and actual information on every subject in the landregistration law, it will be easier to take legal actions against the parcel of land that hasbeen registered.Key words: national programe, acceleration of land registration.

Abstract:Decision of the Supreme Court No. 653 K/Pid/2011 less oriented to justice but moreoriented towards legal certainty. It can be seen from the decision that is based on thesubstance of justice, but only based on a majority vote of the judges. The existence ofthis decision be one that affects the issuance of Perma No. 02 Tahun 2012 on theadjustment limits the number of minor criminal offenses and penalties in the KUHP.Key words: Keadilan, Kemanfaatan dan Kepastian Hukum.

Abstract: The principles of legal certainty very dominating in the law enforcement inIndonesia. The principle of legal certainty that comes from century XVII/XVIIIin Europe is a great idea from tangible in writing, made by competentauthorities. The term of analytical jurisprudence indicates that the law shoulbe removed from the study of metaphysics. Doctrine analytical jurisprudenceannnot be implemented just after about two centuries introduction by theoriginators. It is doe to changes and development of society so rapidly. Forthose in law enforcement must look spirit and the time made law. Don’t justlook at the text but the context of the law with the purpose of the law.Key word: law enforcement, Analytical Jurisprudence,religion models of reinforcement.

Abstract: Education should be able to transform the moral values, education also serves to'social engineering in order to build an effective social capital. Internalization thevalues of religion and anti-corruption more specifically, be able to contribute to themental and moral development of a clean and honest. Moreover anti-corruptioneducation should not just stop at the level of education but should strive to be amovement that involves various elements of society.Keywords:anti-corruption education

Abstrak: Fraudulent acts have caused many casualties bank customers. therefore necessary lawsto protect customer responsive acting in good faith. With the issuance of Law No.8/2010, the bank actually had a legal basis to delay the transaction. Transaction delayis an act of financial services providers to not carry out transactions on their owninitiative, or upon order of the investigator, the prosecutor and the judge's order. ByLaw No. 8/2010, the bank can delay the transaction and refund the remaining funds tocustomers who become victims of fraud to protect consumers acting in good faith.Key words: transfer of funds, bank.

AbstrakDoktrin precedent dikenal dalam tatanan hukum Anglo Saxon, dimana hakim terikat pada putusan hakim terdahulu jika menghadapi kasus-kasus yang mirip. Di Amerika Serikat menganut the binding precedent dan persuasive precedent,sedangkan di Inggris menganut “the binding precedent”. Dalam sistem hukum acara pidana di Amerika Serikat juga mengenal plea bargaining system dimana antara jaksa dan terdakwa atau pembelanya dimungkinkan melakukan negosiasi jenis kejahatan yang akan dikenakan dan ancaman hukuman yang akan dituntut di muka persidangan, sistem ini tidak dianut dalam sistem hukum di Indonesia.Kata Kunci : Precedent, Plea Bargaining Syste

ABSTRAK :Sistem peradilan pidana untuk pertama kali diperkenalkan oleh pakar hukumpidana dan para ahli dalam “criminal justice science” di Amerika Serikat seiringdengan ketidakpuasan terhadap mekanisme kerja aparatur penegak hukum daninstitusi penegakan hukum yang didasarkan pada pendekatan hukum danketertiban. Dalam literatur dikenal beberapa model peradilan pidana yakni CrimeControl Model, Due Process Model,Family Model dan Integrated Model.Kata Kunci : Sistem peradilan Pidana

ABSTRAK: Potret “Penjahat ” Lingkungan Hidup adalah orang atau badan hukum yang melakukan perusakan dan atau pencematan lingkungan hidup berupa eksploitasi hutan secara besar-besaran. Dalam tulisan ini disebutkan beberapa contoh dari kegiatan penjahat Iingkungan hidup yang salah satu pelakunya telah dijatuhkan pidana. Contoh potret tersebut adalah menggambarkan bahwa begitu rapuh dan tak berdayanya penegak hukum. Kembali membicarakan masalah Penjahat Lingkungan Hidup maka pertimbangan yang muncul atas fenomena tersebut, jelaslah bahwa hukum digunakan alat penguasa dalam rangka melegitimasi kebijakan-kebijakan yang dikeluarkan. Kata Kunci : Penjahat, Lingkungan Hidup

AbstrakAspek hukum tidak ada hambatan dalam memasukkan teknologi asing. Semua kontrak alih teknologi dilindungi oleh asas kebebasan berkontrak, tidak ada kewajiban untuk mendaftarkan kontrak tersebut ke instansi pemerintah. Kontrak alih teknologi bisa dilakukan oleh swasta murni tanpa campur tangan pemerintah, dengan demikian hukum alam menjadi sangat berperan dalam arti yang menguasai teknologi akan menentukan syarat-syarat alih teknologi (terms and conditions) dan pembeli teknologi mendapatkan dirinya dalam posisi yang lemah, tergantung pada pemilik teknoilogi. Kata kunci : Penanaman Modal Asing dan Transfer

Abstrak Era kebangkitan konsumerisme telah nyata baik secara global maupun nasional dengan dikeluarkannya Undang-undang Nomor 8 Tahun 1999 tentang Perlindungan Konsumen. Demokratisasi dan penguatan hak-hak sipil warga negara menjadikan konsumen berkehendak keras memperbaiki bergaining powernya di hadapan pelaku usaha dan pemerintah. Sudah bukan jamannya lagi pelaku usaha menempuh segala cara yang tidak jujur, mereka bisa digugat melalui class action. Kata kunci : Bergaining power konsumen.

ABSTRAKPenyelesaian melalui sarana ini merupakan cara yang terbaik, karena para pihak yang berselisih dalam menyelesaikannya tidak meliputkan pihak ketiga. Para pihak berunding untuk mencari penyelesaian secara musyawarah untuk mencapai mufakat. Selanjutnya hasil musyawarah itu dibuat perjanjian bersama yang ditandatangani oleh kedua belah pihak. kata kunci : Lembaga Arbitrase, Perselisihan Hukum

Sistem Perencanaan dan Pengendalian Manajemen sangatlah penting didalam melipatgandakan kinerja perusahaan atau unit organisasi. Konsep iniberorientasi ke masa depan, bukan masa lalu didesain sedemikian rupa sehinggasistem pengendalian manajemen ini sangat komprehensif, koheren danberkerangka. Untuk membentuk masa depan organisasi, diperlukan efektivitasyang sangat tinggi berupa pembentukan mindset dalam diri sumber daya manusiayang menjalankan sistem tersebut.

ABSTRACT:   The price of farming commodity is always low during the harvest season Iit is resulted in the income of the farmers. The issue of warehouse financing will postpone the selling. In fact, warehouse financing can be purchased and even can be used as a credit guarantee.  Using this warehouse financing, farmers will have access in getting loans from banks with warehouse finance guarantee. If the credit is paid, the guarantee can be returned  and the owner has the right to regret the goods. In the other hand, if the owner cant pay the bill, the goods is cold in auction or through  direct by the bank to pay the owner’s credit. KEYWORDS: Warehouse system financing.