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This study aims to describe the financial performance of banks based on the results of banking financial ratio analysis. The type of research used in this study is descriptive research type using a quantitative approach. The results of banking financial ratio analysis on liquidity ratio analysis shows the condition of financial performance of PT. Bukopin (Persero), Tbk period 2014-2015 can be said good. The average CR of 17.57%, RR 539,239 LDR of 85.12%, LAR of 68.97% has met the standards set by Bank Indonesia and has also exceeded the average of the Commercial Bank of the Company (BUP). The results of solvency ratio analysis, financial performance condition of PT Bukopin (Persero) Tbk in 2014-2015 can be said good because the average CAR of 13.88%, LDAR of 2.39%, DER of 1057.92%, the value has been meet the requirements of Bank Indonesia. In the analysis of earnings ratio, the condition of financial performance can be said not good, because the average on ROA is only 0.97%, ROE of 11.20%, and BO / PO of 88.39%, NPM of 9.49%, the value is still below the average BUP and under the terms of Bank Indonesia. From all financial ratio analysis hence can be known how financial condition of PT. Bukopin (Persero), Tbk. Keywords: financial ratios, corporate financial condition

This study examines the factors that affect the quality of audits at the existing KAP offices in the city of Semarang. This research was conducted in seven offices of KAP located in Semarang city by using auditor's analysis unit working in KAP office.The sampling method using Convenience sampling. The relationship or influence between variables is explained by using multiple linier regression analysis method and hypothesis test (t test). The results showed that the competence variables have a positive and significant impact on audit quality. The independence variable has a positive and significant influence on audit quality. The ethical variable of the auditor has a positive and significant influence on audit quality. The auditor experience variable has a positive and significant influence on audit quality. Professional skepticism audit variables have a positive and significant impact on audit quality,. The auditor's objectivity variable has a positive and significant influence on audit quality,. The auditor's integrity variable has a positive and significant influence on audit quality.  Keywords:  competence, independence, auditor ethics, auditor experience, professional skepticism of auditors, auditor objectivity, auditor integrity and audit quality.

This study is performed to test the effect of LDR, and BOPO toward NIM to increase ROA. The objective to analyze the effect of the bank financial ratios performance (LDR and BOPO) toward NIM to increase ROA in banking industry over period 2011-2013. Sampling technique used here is pusposive sampling. The data was taken Otoritas Jasa Keuangan (OJK). It is gained sample amount of 114 data. The analysis technique used here is multiple regression with the least square difference and hypothesis test using t-statistic to examine partial regression coefficient and f-statistic to examine the mean of mutual effect with level of significance 5%. In addition, classical assumption is also performed including normality test, multicolinearity test, and heteroscedasticity test. The result shows LDR and BOPO to have influence toward NIM at level of significance less than 5%, and LDR and BOPO, and NIM have influence toward ROA at level of significance more than 5%. Key words:LDR, BOPO, ROA, Net interest margin

This research aims to investigate and analyze factors that influence provincial government disclosurefiscal years 2013-2015. Disclosure of goverment financial statements is a form of goverment transparency and accountabilit, but many local goverments do not disclose the full financial statements. Population of this research are provincial goverment financial statements in Indonesia fiscal year 2013-2015 based on Government Accounting Standard. Samples are included in the criteria of this study were 101 financial statements using purposive sampling method. This research data analysis methods using the multiple linear regression analysis by SPSS 23.0. The results showed that realized of revenue and number of units under Provincial (SKPD) have positiveand significant influence on the disclosure level of provincial government financial statements. While total asset have negative effect and significant influence on the disclosure level of provincial government financial statements. However, the level of dependence,population, number of audit findings and level of financial irregularities do not significantly influence the disclosure level of provincial government financial statements. Keywords: Influence provincial government disclosure, BPK audit results, Government Accounting Standard.

Phlebitis is inflammation that occurs in the endothelial wall in the tunic intima caused by mechanical and chemical irritation from the administration of infusion therapy. Compress using normal salin liquid 0.9% can improve the anti-inflammatory response and can facilitate the flow of blood circulation to the area of ??phlebitis injury so that it can accelerate wound healing. The purpose of this case study is to analyze the application of compresses using normal salin liquid 0.9% to the incidence of phlebitis in the Hospital grade III 04.06.02 Bhakti Wira Tamtama Semarang. This type of case study design belongs to a descriptive study using a case study approach method. The subjects in this case study used two patients who were infused and had phlebitis marks VIP scores degree of phlebitis 1-4. Analysis of the degree of phlebitis experienced was carried out by observation and measured through assessment of degrees using VIP Score (Visual Infusion Score) which is a score of 0-5. The compression using normal salin liquid 0.9% in phlebitis patients were for 2 days, for each day compress 3 times, in 1 time compress for 30 minutes. The results of the case studies were found in subjects I and subject II, each of the VIP scores of the degree of phlebitis 3 (erythema, pain, swelling along the cannula), each VIP score of phlebitis 0 (no phlebitis). It is suggested to Hospital grade III 04.06.02 Bhakti Wira Tamtama Semarang to be taken into consideration in nursing care interventions in the handling of nonpharmacological phlebitis so that no further complications occur.

Stunting is defined as the condition of children aged 0 – 59 months, where the height for age is below minus 2 Standard Deviations (<-2SD) from the WHO median standard. The aim of the research is to determine the factors associated with the incidence of stunting in toddlers at Community Health Centers. Rumbia, Jeneponto Regency. The type of research used was an analytical survey with a cross sectional study approach. The sample was 72 toddlers in Rumbia village using a purposive sampling technique. The results of the research show that there is a relationship between maternal employment and the incidence of stunting in toddlers at the Rumbia health center, Jeneponto Regency with a p value = 0.034 < ? 0.05, there is a relationship between maternal education and the incidence of stunting among toddlers at the Rumbia health center, Jeneponto Regency with a p value = 0.003 < ? 0.05, there is a relationship between the number of children and the incidence of stunting in toddlers at the Rumbia health center, Jeneponto Regency with a p value = 0.016 < ? 0.05. Conclusion: There is a relationship between mother's employment, mother's education and number of children with the incidence of stunting among toddlers at the Rumbia Community Health Center, Jeneponto Regency.

Every literature consists of Story and Plot, or should I say, series of events. While the Story is about what happened literally, the Plot is more about how the narrator explains what happened. Aristotle alleged that the Plot and Structure were the most important elements in of a Tragedy (Poetics VI,5; VII,1). However, the success of a story also depends on the rendering of Character (Poetics VI,5). Therefore, the study about Characters in  Narrative  Criticism  is  necessary  to  conclude  the  exploration  of  a literature.  Gospel  of  Mark,  as  presented  in  this  paper  is  through  and through a story. Study of plot and structure in it, therefore, is necessary to build the sufficient base for study of character. This research paper is dedicated mainly on plot of the Gospel of Mark, particularly Mark 4,35-8,30. To understand the plot, it is essential to know the style and context of the literature at hand, facts about the author and the setting of the story.

Tempe is a traditional fermented food usually made from soybeans by Rhizopus sp. Recents publicationsmentioned that the major component was dietary fiber. One which has the capacity to lowering blood cholesterollevel. The purpose of this study was to examine the effect of tempe diet on the lipid profile and cholesterolexcretion in rats. 45 male Sprague Dawley rats were used and divided into 3 groups of 15. Each group were fedan isocaloric and isoprotein diet contained different proportion of tempe (0%, 10%,20%,30% and 40%) for 4weeks. This experiment used completely randomized design.The result showed that tempe diet significantly reduced total cholesterol (12%), LDL-cholesterol (50%) andtriglyceride (50,36%) and increased HDL resulted in the higher cholesterol faeces excretion with were maximumvalue 11,9 mg/g (40% tempe) compared 5,4 mg/g (standar diet).Keywords: Tempe, diet, lipid profile, cholesterol excretion.

The purpose of this study is to describe the level of accounting comprehension and the accountability of educational fee and to describe the relationship between the level of accounting comprehension and the accountability of educational fee. This is a descriptive study by using the primary data which were collected by distributing the questionnaires and doing the interview with the respondents, the students of Economics and Business Faculty of Satya Wacana Christian University who are obtaining the scholarship. The results from 82 respondents showed that their average level of accounting comprehension was on the less comprehend range (64,02) with the accountability of educational fee was on the accountable range (82,40). Based on the correlation test, there was no correlation between the level of accounting comprehension and the accountability of educational fee. The result of this study also confirmed that the accountable behavior of the students of Economics and Business Faculty of Satya Wacana Christian University who are obtaining the scholarship was included in the second intention factor of the planned behavior theory which is called the normative beliefs. In this case, they behaved to be accountable because of the third party’s encouragement and based on their own agreement.  Keywords: the level of accounting knowledge, the accountability of educational fee, theory of planned behavior, students

Regional autonomy makes the region able to develop in accordance with its capabilities and does not depend on the Central Government. Efforts to increase the Original Revenue will not give meaning if not followed by an increase in regional economic growth. This study aims to analyze the effect of Local Revenue and Provincial Assistance on Capital Expenditures Moderated by Regional Economic Growth The research was conducted in the administrative area of Central Java Province Regency, which is 35 districts / cities consisting of 29 districts and 6 municipalities. The analytical technique used moderate quasi-model regression with the basis of interaction. The results of the hypothesis show that the Original Revenue, Provincial Assistance, and Economic Growth affect the Capital Expenditure. While Economic Growth is also proven to moderate the influence of Original Revenue on Capital Expenditure. The results of this study show that the model is able to explain the variance of Capital Expenditure of 85.5%. Keywords: Local Revenue, Provincial Assistance, Economic Growth, Capital Expenditure.

The study examines the effect of internal cash flow, insider ownership, profitability, investment opportunity and sales growth on capital expenditure. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis.Population in this research is manufacturing company listed on the Indonesian Stock Exchange period form 2010 to 2014. The sampling method used purposive sampling. The research sample includes companies that have insider ownership, releasing financial statement, has the completeness of data, used the rupiah currency  Relationship and (or) influence between variables is describe by using multiple regression analysis.The result showed that the insider ownership has significant negative effect and investment opportunity has significant positive effect to the capital expenditure. Where as the internal cash flow and sales growth has no significant positive effect, and profitability has no significant negative effect to the capital expenditure.Keywords:   Internal Cash Flow, Insider Ownership, Profitability, Investment Opportunity, Sales Growth and Capital Expenditure.

The company's value can be measured from the Price Book Value (PBV). PBV is the ratio of stock price to book value companies that show how much the stock price per share as compared to book value per share.The sample of this study consisted of 10 companies included in the index LQ45 firm and the index of Sembiring listed in Indonesia Stock Exchange during the years 2010 to 2013. Analytical techniques used are the Multiple Regression Analysis with a significance level α = 5%. Profitability positively effect and significantly on the value of the company. Company size negatively effect and significantly on the value of the company. Leverage positively effect and significantly on the value of the company. Corporate Social Responsibility positively effect and does not significantly on the value of the company.   Keywords : Profitabilitas, Size company, Leverage and the value of the company.

This study is to determine what factors affect the performance of SMEs. The population in this study are all the owner of SMEs in the Central Java. Sampling was conducted with a purposive sampling criteria were used in the consideration that SMEs are already running at least five years. The sample in this study is intended as representative of the population to be studied, totaling 67 (sixty seven). The data were then processed andanalyzed by using the computer program of SPSS 20 for Windows. Based on the results of testing the partial regression analysis can be concluded: The competitiveness and marketing access is partially affect performance significantly and positively. This means that the higher competitiveness and marketing access the higher performance. Meanwhile, competitiveness and marketing access have influence on SME’s performance through network capabilities.

This study anlyzes The Factors Affecting the Organization and Motivation Cultures towards the Improvement of the Employees’ Work.The reserach variables and indicators refer to the porevious studies. A Model is developed and 4 hypothesis are formulated to answer the research problems.The reserach respondents are 102 people of SMAN Semarang’s employees. The instruments for the data analysis applied in this study is Double Regression. The data analysis shows that the result of this study is well accepted. This result proves that the Organisation Culture has positive impact on the employees’ improvement. The employees’ motivation has also positive impact on their work.

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.

This study analyzes the factors that affect tax aggressiveness by comparing NPM companies with NPM industry. The sample used in this study is a manufacturing company listed on the BEI 2010-2015. Testing is done by logistic regression. The results showed that leverage, inventory intensity, and fixed asset intensity had no effect on tax aggressiveness. While profitability have a positive effect on tax aggressiveness.

Nu Skin Enterprises is a direct selling America and multilevelmarketingcompany that develops and sells personal care products and dietarysupplements (under the Pharmanex brand). Issuesthat form the basis of thisresearch is that Nu Skin has not been included in the 10best MLM dIndonesia by number of members and the members clarity andwebsite addressbased on MLMStars.net in 2012. The purpose of this study was to analyzetheeffect of the ability of the sales force, sales training and orientationaccuracy ofthe customer to the performance of agents multilevel marketingdistributors of NuSkin in Semarang . The population in this study is the distributor of Nu Skin multilevelmarketing agency in Semarang with a sample of 35 respondents wasobtained by purposive sampling technique, the distributor who has joined for3 months and have a monthly income and the amount of the bonus >Rp.1.000.000. Primary data was collected through questionnaires andanalyzed with multiple linear regression analysis . The results showed that the ability of the sales force and accuracy ofsalestraining has a positive effect on the performance of distributors agents.Whilecustomer orientation negatively affect the performance of distributorsagents.Variable accuracy of sales training (b2 = 0 , 534) became the largestfactoraffecting the performance of distributors agents. While the sales force'sabilityvariables (b3 = 0.419) became the lowest factor affecting theperformance ofdistributors agents .

The purpose of this study is to know the efforts undertaken by theGovernment of Demak Regency to obtain unqualified opinion. These effortsneed to be appreciated by the local Government Apparatus. TheGovernment's aim is to improve the reliability of the quality of the resultingfinancial statements, particularly in terms of asset management.The selected sample is 141 respondents with purposive samplingtechnique in Demak Regency. Data were obtained by distributingquestionnaires. The questionnaire returned as many as 138 questionnaires.Data analysis using Moderated Regression Analysis (MRA) using ProgarmSPSS.The results showed that the application of local financialaccounting system has a positive effect on the quality of financial statements,while the competence of human resources negatife affect the quality offinancial statements. Similarly, adding organizational commitment as amoderating variable, the application of local financial accounting system hasnegatife influence on the quality of financial statements and human resourcescompetence have a positive effect on the quality of financial statements.

Socio-economic issues such as poverty, unemployment productive ageare a major challenge for Indonesia when entering the free market andglobal competition. As one of the leading Human Resources, college needs toknow the factors that influence students in entrepreneurship. Various factorsthat influence entrepreneurial intentions in students, especially the attitudeand contextual factors. Population is Economic Education Student in STIETotalwin Semarang. Data were analyzed using multiple linear regression.The results of this study indicate that the attitude positive effect onentrepreneurial intention of students, while the contextual factors positivelyaffects student entrepreneurial intention.

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.