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This study will analyze the differences in ethical sensitivity of students in Semarang. The goal is to determine differences in the activity and behavior of the students. The population in this study were students of accounting and management at private universities in Semarang. In this study the researchers used the criteria to get closer to the subject matter. The criteria used in this study were students who were third semester to semester end. Results of this study indicate that there is no difference between unethical behavior and student management accounting students. There is no difference between unethical behavior male and female accounting students. Students are more tolerant of unethical behavior will be more cynical.Keywords: Ethical Sensitivity, cynical attitude.

This study aimed to examine the effect of the Capital Adequacy Ratio ( CAR ) , Net Interest Margin ( NIM ) , Loan to Deposit Ratio ( LDR ) , Non Performing Loan ( NPL ) , Operating Expenses and Operating Income ( ROA ) and Asset Quality ( KAP ) Changes to income , the banking companies listed in Indonesia Stock Exchange. The study took 61 banks listed on the Indonesia Stock Exchange in 2009-2011 as the sample. The independent variables in this study are the Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) , Loan to Deposit Ratio (LDR) , Non Performing Loan (NPL) , Operating Expenses and Operating Income (OEOI/BOPO) and Asset Quality (AQ/KAP), and the dependent variable is Income Changes (IC/ROA). The Technique Applied in taking sample is purposive sampling .The data analysis applied is multiple linear regression based on OLS (Ordinary Least Squerst). Theresults of the study indicates that CAR variable has effect on the profit change with significance value at 0.011. NIMvariable has no effect on profit changes with significance value aat 0.306 , LDRvariablehas no significant effect on profit changes at 0.895, NPLvariable has positif effectbut, it is not significant on profit changes at 0.188, OEOI/BOPOBOPO variable has negatif effect but it is significant on profit changes at 0,044 and AQ/KAPvariable hassignificanteffect at 0,009.Key words: CAR, NIM, LDR, NPL, OEOI/BOPO, AQ/KAP and Profit change.

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 study aims to analyze the factors that affect the capital structure. Factors examined as independent variables are profitability, company size, business risk, growth opportunities and managerial ownership. Variable profitability, company size, business risk is analyzed in the perspective of the pecking order theory and variable growth opportunities and managerial ownership is analyzed in the perspective of agency theory.Hypothesis testing using multiple regression. The population in this study is manufacturing companies listed in Indonesia Stock Exchange. Sampling technique using purposive sampling method. The samples used 222 observations are pooled data from 2008 to 2010. Types of data used are secondary data. Statistical tests showed hypotheses for the variables profitability and business risk accepted. This means that the profitability and business risk significantly and negatively related to capital structure. Hypothesis testing results for firm size variable positive and significant impact on capital structure. Thus the hypothesis is rejected due to size of company direction opposite hypothesis. Variable growth opportunities and managerial ownership and significant negative effect on capital structure.Keywords: capital structure, profitability, company size, business risk, growth opportunity, managerial ownership, the pecking order theory, agency theory.

Foreign Direct Investment flows to developing countries surged in the 1990s, to become their leading source of external financing. This raises in FDI volume make government must be generate domestic policies to push FDI inflows. The first step is identification macroeconomic determinants of FDI inflows.Globerman and Shapiro (2005) suggest the macroecomic variables, such as, market size, resources, and financial sector, may be associated with FDI inflows, especially in developingcountries. The problem is how far the macroeconomic variable can push FDI inflows, in condition, imperfect economic liberalisation.This study proofs that market size, included, domestic economy (GDP) and extention of domestic economy (Openness) significantly push FDI inflow. But debt variable, despite of associated with government policy, significantly impeded FDI inflows.Key words: Foreign Direct Investment, Market Size, and Financial Sector.

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.

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 efficiency of banks in Indonesia period 2007-2009.The tools of analysis is  Data Envelopment Analysis (DEA). It uses data financial statemens and supplied by Bank Indonesia. The research shows that  in general the performance of banks in Indonesia is inefisiency. Bank that have efficiency is BRI, BTN, BPD Jabar, BPD Jatim, BPD Riau, Bank Niaga dan Bank Muamalat. This fact shows  the banks in Indonesia have not been up to the wasteful use of cost on several input variables  in their economic activities. Key words: Efficiency, bank, Indonesia, DEA

The objective of designing  information retrieval system (IRS)   with Vector Space Model (VSM) Method is to facilitate users to search Indonesian documents. IRS Software is designed to provide search results with the optimum number of documents (low recall) and accuracy (high precision) with VSM method that users may get fast and accurate results. VSM method provides a different credit  for each  document  stored in  a  database which in turns  to determine  the  document most similar  to  the query, where  the documents with the highest credits are placed on the top of  the search results.   The evaluation of search results with IRS is conducted under recall and precision tests. This study  fascinatingly creates a  system which can preprocess  (tokenizing,  filtering, and stemming) within computation time of four minutes forty-one seconds.    Keywords: IRS, Vector Space Model, recall, precision

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

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,

The purpose of this study is to estimate the effect of exchange rate volatility on international tradein Indonesia. The measure of volatility show that the exchange rate has ARCH and GARCHeffect. So, volatility of the exchange rate influenced by current and previous exchange ratevolatility.Sum ofARCH and GARCH coefficient show that the exchange rate has persistentvolatile. Estimation result indicate that exchange rate volatility is not significant. While, GDPworld and GDP Indonesia influencepositivesignificant on international trade, not only in shortterm but also in long term.Key Words: volatility, ARCH, GARCH, Persistent volatile, international trade, exchange rate, andGDP

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.

AbstractThe philosophy of science divides a study into two point of views, those are; positivistic which creates empiric study, and normative which creates normative study. The law study has both of those characteristics; in one hand, it has the real characteristics as a normative study; in the other hand, it has empiric characteristics which, later on, become the object study of sociological jurisprudence and socio legal jurisprudence. Therefore, if it is observed from this point of view, it can be concluded that the normative law study has a particular method of study, while empiric law study can be researched by qualitative or quantitative research methodology towards the characteristics of the data. Keywords: the philosophy of science, sociological  jurisprudence, socio legal jurisprudence

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.

This research made for applying adaptive tutoring system for programming languages learning.Adaptive tutoring system that developed have ability to present learning material, providing quiz problem,test problem and pretest. System has ability to present learning material accords ably student materialmastery. Material representation bases prerequisite material probability that accounted by bayes'stheorem, meanwhile student material mastery is accounted bases time that is utilized to study material,assess quiz that is reached and student test point. Developed system gets web basis to be able to beaccessed by a lot of student on one time and learning get at call been done. In this research is concludedthat adaptive tutoring system can help student does navigation learning material, recommending learningaim and presents learning material thread.

Cryptography is a science which studying about safety of messages, so it makes themessages cannot be read by unauthorized persons. Cryptography have two kinds of algorithmfirst is encryption algorithm, that is algorithm altering plaintext become the ciphertext, and thesecond is decryption algorithm that is algorithm altering ciphertext become the plaintext,  thatconducive of message can only be made and read by authorized persons. Plaintext represent themessage able to be read,  while ciphertext is message which have pass by the encryption process,so that order the ciphertext difficult to be translated or read. And method of substitution andtranspotition method are some of conventional technique able to be used to protect the picturesfiles, so that produce the pictures files which do not easy to to be read. The conventionaltechnique basically use a same key to do the encryption  and decryption process.

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.

A university as an educative institution needs an assessment for the programs it has. In order to conduct such assessment , some components need to be assessed based on the internal and external factors. It is necessary to establish a decision support system toward the performance of the department. It can help the decision maker to know the condition occurred in this department. 'l he assessment of the study program's performance for evaluating can be done by underlining the components that will be assessed by making the model. The model which is prepared by applying some rules, stated in accreditation board, will be used as a reference in performance assessment for  Diploma III program. By applying a model toward the assessment criteria from the related department, it will help us to get the result. The achieved result is in form of the total score from the assessment, the score is devided into 5 class excellent, very good, good, sufficient and poor. Consequently, the report of resulting assessment can be to determine some steps to improve or maintain the recent achievement. By applying the decision support system of the department’s performance , it allow a decision maker to be able to monitor the department or the study program.