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Analysis and Collection of Accounts Receivable AccountsReceivable Turnover on Corporate Liquidity at CV.JI Semarang, thisstudy aims to determine the level of turnover and the collection ofaccounts receivable against the debtor that occurred in 2011, 2012 and2013. Liquidity So the company can be found at any period ofdevelopment. This research used to collect financial statementsconsisting of the balance of the year 2011, 2012 and 2013. Analyticaltool used in this study is the accounts receivable turnover, collectingreceivables and liquidity. Data collection techniques used in the studywere interviews with company directors and administrative staff of oneof the debtor company experienced problems in payment.The results of the analysis can be drawn that the company is lessefficient in running their business. It can be seen that the developmentand collection of accounts receivable turnover tends to decline during theyears 2011, 2012, and 2013. This is due to the company's ability tomanage its accounts receivable less well and always has decreased andthe increase from year to year.From the analysis above it can beconcluded that the company was not able to maintain stable liquidity(ability) in the company's financial management. So in the last year ofthe study, in 2013 the company threatened bankruptcy because of capitalrelated to doubtful accounts is too high.

This study aims to examine the factors that affect audit delay. The influencingfactors are the following, firm size, the percentage change of earnings per share, industry,extraordinary goods, audit opinion, debt ratio, KAP size, profit or loss operation andprofitability level. The sampling method used is purposive sampling with the followingcriteria such as The Company is listed on the Indonesia Stock Exchange (IDX) in 2008- 2012. The Company has issued annual financial statements for the period 2008-2012.The financial statements are presented in rupiah. The sample has a financialreporting period based on the calendar year ending 31 December. Issued auditedfinancial statements during 2008, 2009, 2010, 2011, 2012 respectively. There are 531companies listed on the BEI during 2008-2012. Based on the criteria of this studyobtained 240 companies used as research samples. The analysis technique used to analyzethe hypothesis of this research is logistic regression analysis. The results of this studyindicate that operating profit or loss has a positive effect on audit delay. The percentagechange in earnings per share and Auditor Opinion negatively impacted the audit delay.The size of the firm, the industry, the extraordinary goods, the size of KAP, the debt ratioand the level of profitability have no effect on audit delay.

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 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.

This research is based on the emergence of globalization whichaccording to Anthony Giddens in Runaway World (2001) and FrancisFukuyama in The Great Disruption (2002) which argues that with theglobalization the social structure of society becomes chaotic and the role ofreligion becomes nil proved by the number of criminality, self (suicide). This isdue to the weakening of the locus of control of society against itself that weakenstheir ethics. This research tries to know the truth of work ethic of Sharia whichinfluence to locus of control and employee performance. This research useindependent variable that is locus of control, moderating variable that is workethic of Sharia and employee performance as dependent variable.The study using questionnaires method distributed to 100 permanentemployees BMT Fosilatama Semarang who embraced the religion of Sharia byusing purposive sampling. While the analysis is done by data processing usingSPSS 13.0 for windows. Regression analysis results and t test can be seen thatthe variable locus of control and variable ethics of Sharia work have a positiveeffect on employee performance variables. The result of coefficient ofdetermination R2 from Sharia work ethic variable is 25,6%. This means that themoderating variable is able to explain 25.6% variation while other variations of100% - 25.6% = 74.4% are explained by other variables not described in thisstudy

Facing uncertain environtment, firms have strived to achieve greaterexchange collaboration to leverage the resources and knowledge ofcustomer. The objective of the study is to uncover the nature of exchangecollaboration and explore its impact on firm competitive advantage. Theresults indicate that exchange collaboration has a significant impact onfirm competitive advantage.

This study aimed to assess the influence of WCT, and liquiditytoward profitability of manufacturing companies in Indonesia StockExchange. Sampling was carried out using non-probabilisticsampling and obtained 62 of 149 manufacturing companies which arelisted in Indonesia Stock Exchange in 2009-2012. The results ofregression analysis show that WCT, have a significant effect towardliquidity. Meanwhile, the liquidity variable influence significantlytoward the profitability.

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.

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.

This study examined three independent variables, ie ProceduralFairness, Distributive Fairness, and Interactional Fairness can affectcustomer satisfaction. The purpose of this study was to determine the effectof the three independent variables on customer satisfaction. This research was conducted with a questionnaire to 100 PLNcustomer obtained by using purposive sampling techniques. The data thathave met the test of validity, reliability, and test the assumptions ofclassical. These results indicate that all the independent variables tested arepositive and significant impact on customer satisfaction through the F testand t test, whereas the number Adjusted R Square of 0.236 indicates23,60%of the variation in people satisfaction which can be explained bythe third independent variable, where the remaining 76.40% is explainedby other factors outside of the study  

Purpose of this study was to examine service quality toward student’s satisfaction.The population of this research is the student of STIE Totalwin Semarang. Theresult of this research indicates that service quality’s factor has a significantinfluence toward the student’s satisfaction.Keywords: service quality, satisfaction

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

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.

The purpose of this study are (I) to analyze the efficiency differences between large andsmall firms. and (2) to analyze the impact of monetary crisis to efficiency, both large andsmall firms_ All the manufacturing firms listed on the JSX are ranked by total assets. The30 highest firms are categorized as the large firms and the 30 lowest firms arecategorized as the small firms. Data taken from the Indonesian Capital Market Directory1999. Six financial ratio are used to represent the company efficiency. Those ratios areconsist of three categories: profitability, liquidity and operation. and leverage. Ingeneral, the result of the study suggest that large and small firms have their ownefficiency niches. There are no differences between large and small firms with regard toefficiency. In addition, consistent with Machfoedz's (1999) study. company efficiency areimpacted by economic crisis. and the large firms are more impacted by economic crisisthan the small one