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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.

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

The purpose of this reseach is to examine influence of Third Party Funds, Operating Expanse to Operating Income, CapitalAdequacy Ratio, Loan to Deposit Ratio, Non Performing Loan throught financial performance of public banking listed atIndonesian Stock Exchange during 2010-2012. Population of this research are Commercial Bank that resgistered inIndonesian Stock Exchange from 2010 till 2012. Data on this research are coming from Indonesian Stock Exchange (ISX).Sample are choosen by purposive sampling method at least 27 company. Data’s test technique by using multiple linearregression analyze. The result showed that the Thirt Party Funds, Capital Adequacy Ratio and Non Performing Loan hasno effect on Return On Asset,Operating Expenses to Operating Income negatively effect the Return On Asset and Loan toDeppoosit Ratio has a positive effect on Return On Asset.Keyword: thirt party funds, operating expense to operating income, capital adequacy ratio, loan to deposit ratio, nonperforming loan and return on asset.

The purpose of this study is to evaluate the effect of corporate governance mechanism on financial performance in thebanking sector. The independent variables consist of institutional ownership, management ownership, independent boarddirector, board of directors and audit committee. Bank performance is measured by Return On Equity (ROE). Thepopulation in this study is the bank listed in Indonesia Stock Exchange (IDX) in the period 2011-2013. This study datacome from bank annual reports obtained from the Indonesian Stock Exchange website and Indonesian Capital MarketDirectory (ICMD). By purposive sampling method, this research got28 samples in each period, so 84 (28 sample × 3years) annual report will be used in this research. The analysis technique used to test the hypothesis is multiple regressionwith SPSS 16.The results show that the board of directors have a positive effect to the bank performance. Iinstitutionalownership has a negative effect to bank performance. However, management ownership, independent board and auditcommittee have no influence to bank performance.Keywords: Institutional ownership, Management ownership, Independent board directors, Board of directors, Auditcommittee, Return on equity, corporate governance

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.

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

Barium hexaferrite BaFe12O19 (BHF) is a great importance as permanent magnets, particularly formagnetic recording as well as in microwave devices. Barium hexaferrite also could be used as one of the basic constituent compound of multiferroic material. Multiferroic is a class of materials that yieldsimultaneous effects of ferroelectric,ferromagnetism and ferroelasticity in the same material. So BHF must be as nanoparticle and single phase to increase magnetoelectric coupling effect showing improvement multiferroic properties in material. Barium hexaferrite powders were prepared by sol gel auto combustion method. Hence the mole ratios of Ba2+/Fe3+ were varied at 1:12; 1:11.5 and 1:11 and sintering at 850oC for 10 hours for each mole ratios. To confirm the formation of single phase, it was used X-Ray Diffraction (XRD) Phillips, PW 1835 type in the 20o-100o diffraction angle using CuKα radiation. XRD results showed that sample with mole ratios of Ba2+/Fe3+ = 1:11,5 was best sample due to having single phase, 100% BHF phase be evidenced by HighScore Plus Refinement. Using Particle Size Analyzer (PSA) from Beckman Coulter type showed that sample with mole ratios of Ba2+/Fe3+ = 1:11,5 was powder in nano size, 66 nm (<100 nm). This research confirms that sol-gel method using mole ratio of Ba2+/Fe3+ = 1:11,5 and sinter temperature at 850oC for 10 hours could be used for synthesize single phase BHF in nanoparticle.

Cermets (ceramics embedded in a metal matrix) using depleted uranium dioxide (DUO2) and other ceramics embedded in a steel matrix are being investigated as materials of construction for (1) spent nuclear fuel (SNF) storage, transport, disposal, and multifunction casks and (2) casks for gamma-emitting radioactive wastes. Cermets cask performance (capacity for a given weight limit, capacity for a given size limit, resistance to assault, etc.) may significantly exceed the performance of casks constructed of more traditional materials such as steel. The principal viability issue is manufacturing costs. A new powder metallurgy method for fabricating large casks has been invented (patents applied for) that may result in low fabrication costs. Its potentially favorable economics are a result of (1) a process that produces a near-final-form cask with a minimum number of processing steps and (2) the low cost of the starting materials.

Sunlight visible color of white light is composed of light color% mixture of light colors red (R), % lightcolor green (G) and % color blue light (B) is called a basic light color mixture (R+G+ B). Sunlight shining on the surface of the solar cell PV cells convert solar cell produces a voltage at the output referred voltage Voc. In this research, the irradiation treatment surface of each of three samples of the same type solar cells with light colors red, green and blue alternately. Samples used solar cells have the characteristics of the open circuit voltage Voc parameters = 6 volts dc reference voltage Voc expressed as (ref). Each of the three R-G-B light color lamp is connected to a variable dc voltage source in volts. Electrical power R-G-B lights shining on the solar cell is set as large, on PL(R) = PL(G) = PL(B) = 2.27 watts. Radiation treatment each R-G-B light onto the surface of the three samples of solar cells with a distance = 7 cm, the measurement results obtained voltage Voc(R) [average] = 2.91 volts, Voc(G) [average] = 2 , 40 volts, and Voc(B) [average] = 3.02 volts at the output of the solar cell. The effectiveness of PV cells (photovoltaic) is obtained from the comparison of Voc(R) [average-2], Voc(G) [average] and Voc(B) [average] against a reference voltage Voc = 6 volts. Solar cell conversion results obtained irradiating light of each color of R-G-B generate % red light (R) = 34.94 %, % green light (G) = 28.8 % and the % of blue light (B) = 36.2 %. The effectiveness of PV cells to convert solar cell material believed color red, green and blue is expressed by the parameter PV(R), PV(G) and PV(B). Thus obtained PV(R) = 34.9 %, and PV(G) = 28.8 % and further PV(B) = 36.2 %.

As the third largest producer of cocoa beans in the world, Indonesia still has many weaknesses to build cocoa industry such as human resources and institutional. Both of these factors cause the cocoa industry was not able to compete in the global market, so the development of cacao industry is said not optimal. The purpose of this paper is to help the government solve the problem. By using the strategy analysis and AHP method hopefully could provide sharper problems identification and also alternative solutions for competitiveness enhancement of Indonesian cocoa industry especially at West Sumatera. This study show that the strategy to increase human resource management is in a union as effort to improve agribusiness empowerment especially at manager self-development particularly at effective working and strategic thinking, whereas the policy on improving the management system and the organization is a top priority.

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 examines the effect of time budget pressure as a moderating variable on the relationship between individual factors, namely accountability, ethical awareness, and auditor independence and audit quality on BPK Representative Maluku province. Respondents are auditors working on BPK RI Representative Maluku Province. Population are42 respondents, but only 34 respondents who returns quesionary and can be used in data processing. The sampling method used is census sampling. Data processing is performed using moderated regression analysis (MRA) and assisted by SPSS version 17.0. The results showed that time budget pressure to moderate the relationship between accountability and audit quality as well as moderate the relationship between ethical awareness and the audit quality, but time budget pressure has not influence moderate therelationof auditor independence and audit quality. Keywords: accountability, ethical awareness, auditor independence, time budget pressure, audit quality

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

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.

Globalization is a process of economic activity and trade, where countriesaround the world into a single market forces increasingly integrated with theterritorial limits of the country without hindrance. Developments in this eraof globalization impact to human life. Based on these conditions, affect theappearance of many engaged in the retail trade of daily consumer goods invarious cities in Indonesia. This study aims to analyze the effect of Display,Positive Emotion and Store Atmosphere toImpulse Buying.This study used accidental sampling method on the visitor AlfamartCitarum Raya Semarang. Data obtained by distributing 100 questionnairesto the visitors Alfamart Citarum Raya Semarang. The independent variablein this study is the Display of Positive Emotion and Atmosphere Store whilethe dependent variableis the Impulse Buying. The statistical methods used inthis study is the Multiple Linear Regression AnalysisThe results oft his study indicate that the variable Display and PositiveEmotion there is a significant effect on Impulse Buiyng. As for theAtmosphere Store variables showed no significant effect on Impulse Buying.The results of this study also showed that the value of R Square of 21.6%while the remaining 78.4% is explained by other variables that are notproposed in this study.

Strong field laser–matter with ThxSr2O matrix material interaction is intrinsically a sub-cycle phenomenon, which is clearly illustrated by the generation of attosecond pulses through the high-order harmonic process. Therefore, to control strong field processes the structure of the field driving the generation has to be controlled on a sub-cycle level. One approach is to use phase stabilized few-cycle driving pulses and vary the carrier-envelope phase of these pulses; an alternative method is that has been development in this work to use longer pulses and include the second harmonic to tailor the field structure for 415 MHz magnetic field on 2,1 x 1015currie/mm thermal neutron floating. The ability to tailor attosecond pulse sequences in terms of number of pulses, periodicity and CEP will be important when attosecond physics move towards XUV–XUV pump-probe experiments.Keywords : Strong field laser, laser ThxSr2O matrix material, sub-cycle phenomenon, 415 MHz magnetic field

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

The research want to analysis about corruption and economic growth. The method of analysis use pooling data. Number of cross-section data are 33 provinces and times-series data are three years. The best model obtained from redundant fixed effect test and correlated random effects-Hausman test. The model used an estimation methodin whichthe cross-section is none and the period is fixed. Based on regression output, corruption has negative significant to Indonesia economic growth. So,corruption becomea grease of wheel for indonesia economics. The meaning is corruption increase economic growth. There areten provincesin which theCPI variable significantly to economic growth. Two provinceshave negatif significant and others positif significant to economic growth. If the ten provinces removed from regression,CPI becomes insignificant. So, the ten provinces have big influence to Indonesia economics, especially in CPI.Key words: CPI, economics growth, pooling data, none, fixed, and grease of wheel