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This study aims to determine the effect of return on equity (ROE) and current ratio (CR ) to dividend payout ratio (DPR). This study uses data analysis methods, multiple regression, coefficient of determination t test and F test. Based on the results of research that researchers do by using SPSS program shows that the correlation test results between ROE variables with House of the amount of - 0.947, while the correlation test results between CR variables with House of equal to - 0.252. In the coefficient of determination obtained results of 0.796 which means that the contribution of ROE and C R variables to the variable of the House is 79.6%, while the remaining 20.4% is explained by other factors not examined in this study. In t test result for ROE variable obtained t count equal to - 4,044, because t count value of ROE smaller than t table (-4,044 <-4,303) hence Ho accepted and H1 rejected so that partially no influence between ROE variable to DPR. While the result of t test for CR variables obtained t count - 0.133, because t count smaller than t table (-0,133 <-4.303) then Ho accepted and H2 rejected sothat partially no influence between variable CR to variable DPR. In the f test results show that the value of f arithmetic of 8.799, because the value of farithmetic smaller than f table (8.799 <19.00) then Ho accepted and H3 rejected,so there is no effect simultaneously between the variables ROE and CR to DPR variables

This study aims to examine the effect of Good Corporate Governance on Voluntary Disclosure. The company's voluntary disclosure uses indicators consisting of 3 categories: Strategic Information, Non Financial Information and Financial Information. The Corpo rate Governance in this study uses 5 indicators,namely the proportion of independent board of commissioners, the proportion of independent audit committee, managerial ownership, institutional ownership, and size of public accounting firm, and company size as control variable. By proportional random sampling method, 70 annual reports of Indonesian manufacturing companies were selected. Analytical tool to test the hypothesis is multiple regression analysis using SPSS 16.0 program. The results of this study indicate that the proportion of independent board of commissioners, the proportion of independent audit committees, managerial ownership, institutional ownership, and the size of public accounting firms simultaneously affect voluntary disclosure. While in part, the results show that the portion of the independent audit committee and the size of the public accounting firm have a significant positive effect on voluntary disclosure. Institutional ownership negatively affects voluntary disclosure. While the prop ortion of independent board of commissioners, managerial ownership and firm size has no significant effect on voluntary disclosure in the annual report.

The purpose of this study is to find out how big the influence of working capital turnover, liquidity, and solvency on profitability in basic and chemical industries listed on the BEI. The data used in this study consists of Quantitative data, ie data in the form of figures derived from corporate financial report data into the research sample, the accounting period December 31, 2015, and routinely published every year in the form of Indonesian Capital Market Directory (ICMD) which accessed through www.idx.co.id in the form of financial report data of compan ies incorporated in the cement sub-sector listed on the BEI period 2015.This research data is processed using the program SPSS 17.0. The research findings show that: partially Working Capital Turnover (WCT) does not have a very significant effect on Return On Investment (ROI), the significant value obtained 83.2% greater than 5%. Partially Current Ratio (CR) has no significant effecton Return On Investmen (ROI), because the level of significance obtained is greater than the standard used is 63.9% of 5%. Partially Debt to Equity Ratio (DER) has no significant effect on Return On Investment (ROI), because the level of significance obtained is greater than the standard usedie 27.9% from 5%. From F test, the result of Working Capital Turnover, Current Ratio and Solvency (Debt to Equity Ratio) simultaneously have no significant influence on profitability (Return on Investment). The significant level obtained is greater than the standard used ie 33.1% of 5%.

The purpose of this study is to find out how much influence Working Capital Turnover is limited to Cash Turnover, Turnover Turnover and Inventory Turnover to increase Return On Assets (ROA) generated by the company and know which among the three variables that give the most dominant influence on Retutn On Asset. The data used is secondary data derived from the financial statements of PT. Sahid Jaya International Hotel, Tbk registered in Indonesia Stock Exchange period 2011-2016 obtained through Indonesia Stock Exchange (IDX). Data analysis techniques in this study using multiple correlation analysis, multipleregression, t test, f test and coefficient of determination and using tools computer program Statisrical Product and Services Solution (SPSS) version 16. The results of analysis based on calculations using correlation test relationship between ROA variable with cash turnover of 0.663.Sementara correlation between ROA variable with receivable turnover is equal to-0.057.Kemudian correlation between ROA variable with large inventory turnover of both relationship is -0.444. In the multipleregression test the following equation is obtained: Y =-3,243 + 0,170 X1-0,040 X2 + 1,273 X3. From the t test results obtained partially no positive and significant effect between cash turnover variables on ROA (Return On Asset), partially no positive and significant influence between cash rotation variables to ROA, partially no positive and significant influence between variable receivables turn over to ROA, partially there is no positive and significant influence between variable inventory turnover to ROA, and simultaneously there is no positive and significant influence between variable cash turnover, receivable turnover, and inventory turnover of ROA. The magnitude of the coefficient of determination is 0.658 or equal to 65.8%. In this research ROA at PT Sahid Jaya International Tbk has unstable performance, due to ROA of PT Sahid Jaya International Hotel, Tbk each year experience increase and decrease profit and cash turnover, receivable turnover and inventory turnover not directly affect on ROA. 

This study aims to determine the extent to which the influence of own capital against the SHU in Koperasi Pegawai Negeri (KPRI) Tirta Manunggal Sejahtera Balai Pusda and Taru Probolo Kutoarjo fiscal year 2012 - 2016. This research uses quantitative and qua litative data analysis methods with simple regression analysis tool, Determination, Test f and T test. The result of the research by using SPSS program showed that there is a positive and significant influence between the Deposit and Mandatory Deposit vari able on the change of SHU in KPRI Tirta Manunggal Sejahtera where Y =-1.061 - 0,253x1 + 0,17x2, seen from the value of the constant coefficient of 1.061 which has meaning when the Deposit and Mandatory Saving is equal to zero (0) units then SHU is - 1,061. The Basic Deposit Value is the coefficient of linear regression direction which means that each increase of Staple Deposit by 1 unit while Deposit Mandatory is considered fixed, it will be followed by SHU decline.Mandatory Deposit Value of 0.17 is a coefficient of linear regression direction which means the increase of Mandatory Deposit by 1 unit while the Main Deposit is considered fixed, it will be followed by a SHU increase of 0.17. Similarly, based on the value of f arithmetic and f value tables that ha ve been in can, f arithmetic> ftable or 78.74> 19.00 then this means that HO rejected and H3 accepted in other words that simultaneously there is a positive and significant influence between dependent variable of Main Deposit and Deposit to the change of SHU in KPRI Tirta Manunggal Sejahtera for the last 5 years. The amount of own capital derived from Deposit Principal and Compulsory Deposit is a strong influence on the SHU means that the greater the capital itself the greater the acquisition of SHU.

This study aims to design an accounting information system for cash flow statements at BKM Gabahan Makmur Semarang. Through the creation of an Accounting Information System for Client Server Based Cash Flow Reports, it is expected to simplify the accounting section to record cash flow data, and to make balance sheets more quickly, which are used by BKM as a management tool for financial activities in BKM Gabahan Makmur Semarang. Where this system uses the Visual Basic 6.0 programming language, Crystal Report for the preparation of reports and Client Server-based, equipped with the distribution of access rights for each user. The research method used is the Borg and Gall R&D research approach which consists of 10 stages. Of the 10 stages of R&D the authors only approach the research up to the 6th stage alone. The results of the research of the accounting information system design of cash flow statements are to make it easier to record cash flows, and to make balance sheets more quickly compared to the manual system used at BKM Gabahan Makmur Semarang. Currently the BKM still uses a manual system in recording cash flow transactions, whereas by implementing an information system will minimize the risk of recording errors, so as to obtain information more quickly and completely.

SMK Kyai Ageng Pandanaran Semarang  is one of the private vocational high school that want to improve quality of teaching and learning to produce quality graduates. During these teaching and learning methods that are used less than maximum, students are easily saturated, study time is limited and there are no facilities for new teachers to learn service and auto repair material  efficiently. The authors develop a learning media services and auto repair expert system based that aims to resolve the issue. Learning media is developed by prototype approach. Expert system technology advanced trace method is applied into the learning media through   the facilities of diagnosis and troubleshooting to help new teachers and student learning to identify the damage automobile. Database can be managed and updated by senior teachers by utilizing the MySQL database and PHP programming language. In addition, this learning media also features video demonstration of the *.swf file and the theoretical material in the form of a *.pdf file. The results of the development has produced a new system of web-based expert system as a supplement learning media services and auto repair in the process of teaching and learning activities.

This research analyzes the effect of perception on customer orientationand perception on company reputation on perception of strategic serviceorientation and its impact on customer satisfaction. The research problem isbased on 2 (two) issues: first is research gap based on previous researchbackground for example, referring to the borders and direction of researchwill come on and inconsistent with previous findings such as in Homburg etal., ( 2002); Chenet et al., (2000); Pelham, (1997); Doney and Cannon(1997). And the second comes from the research problems, which is found inthe data that gives an overview of the condition of PT. MandalatamaArmada Motor deals with the targets and sales realization of "Honda"brand products in Semarang region, where in 2005 PT. MandalatamaArmada Motor can not meet the targeted marketing of 869 units and canonly be realized 725 or 83% only.A model has been developed and five hypotheses have been formulatedto address this research problem. Sampling technique is purposive method(purposive sampling). Respondents from this study amounted to 120respondents, where respondents are customers of PT. Mandalatama ArmadaMotor. The data analysis tool used is Structural Equation Modeling (SEM)in AMOS 4.01 program. The results of this research data analysis show themodel and research results can be received well. And furthermore the resultsof this study prove the influence of perceptions on customer orientation toperceptions of strategic service orientation is a significant positip.Perceptions of a company's reputation have a positive effect on perceptions ofstrategic service orientation. Perceptions of customer orientation have apositive effect on customer satisfaction. And the influence of perceptions onthe company's reputation on customer satisfaction is a significant positively.As well as perceptions of the orientation of strategic services positively affectcustomer satisfaction

SMP Muhammadiyah Salatiga designing a Website which is also integrated with social networking is equipped with  several  facilities,  such  as  school  bulletin  board,  news,  articles,  schedule of  events,  photo  gallery,  downloadable content and web forums to provide convenience to members for sharing online. This  study  was  developed  using  the  method  of  system  development  Research  and  Developmnet  [1]  which consists  of:  Research  and  Information  Collection,  Planning,  Develop  Preliminary  Form  of  Product,  Preliminary  Field Testing,  Product  Revision  Main,  Main  Field  Testing,  Operational  Product  Revision,  Operational,  Field  Testing,  Final Product Revision, Dissemination and Implementation using the programming language PHP with MySQL database. The results showed that the system serves as a medium of information kominukasi with students, teachers, employees, alumni and the community as well as a media campaign.

The development of technology is now something that is universal and can be utilized in various human lives. One of them is in business. In this era, it is undeniable that a computer is a component that must be owned by a company in running its business, in order to assist in processing data and help improve the quality of work and quality of service. In this case, Eka Jaya Electronics Shop is used as a place of research, because in this place the system is still manual and not well managed, so that errors often occur in making reports and in processing stock. The purpose of this study is to provide convenience when processing sales, purchasing, product data, supplier data and customer data, minimizing errors in recording. The research method used in this study is to use the R & D (Research and Development) method. This method is used to produce a certain product that is analytical and its effectiveness can be tested so it can be used in the wider community. In designing the system tools used are Flowcharts, Entity Relationship Diagrams and Context Diagrams, while for data collection using observation, interviews, and literature study. Database application development tools using MySQL and programming languages ​​using Visual Basic 6.0. With this information system, transaction data processing can be computerized so as to reduce errors in reporting. Keywords: Accounting Information Systems, Sales and Purchases, R&D Methods

Multimedia-based learning media is a method of learning that can interact with its users besides having animated explanations of material. The problem at SMK Wisudha Karya Kudus about learning mechanical engineering drawings using AutoCAD is the difficulty of understanding the tools in the AutoCAD application, it becomes unattractive and difficult to understand the material in the teaching and learning process. The purpose of this research is to create an interactive learning media for machine engineering drawings using AutoCAD semesters I and II as media to assist student learning processes, providing alternative learning media to help teachers choose the right learning model for students. This type of research method uses the R&D method, the methods used include descriptive, evaluative and experimental methods. Descriptive method is used to collect data about existing conditions, evaluative methods are used to evaluate the trial process of developing a product and the experimental method is used to test the efficacy of the product produced. The results of this study are application programs, applications that have been designed can be used as an alternative to solving problems in SMK Wisudha Karya Kudus. By using electronic media in learning media, the benefits of creating alternative solutions from existing problems, namely in the form of Machine Engineering Image Learning Application, are able to provide complete video tutorials according to the basic competencies that the authors take from the source of mechanical engineering drawing books.

Calculation of Cost of Production is one of the important aspects in carrying out business activities. Cost of Production is one of the determinants of the selling price of a product. Besides the cost of production can indicate a company's profit. But the activity of recording the cost of production at PT Semeru Karya Buana still uses a manual method that is using excel. This causes ineffectiveness in time, the resulting information will take longer because they have to look for the components one by one. Not to mention the data generated is most likely an error in the calculation. This research is intended to study the system that is already running. And later it will produce a program to calculate the cost of production as a determinant of the selling price which is implemented with the PHP programming language and MYSQL database. The calculation method uses the Job Order Costing Method where the price of the product to be given to consumers is calculated by dividing all costs incurred to produce a product by the number of orders. So the benefits of each product can be directly calculated. The more accurate the data produced, the better the company is in carrying out the buying and selling process.

The flavor program can align management interests with company owners, in addition it is expected to improve the performance of agents that will be reflected in the quality of corporate profits. Companies that implement the program. Have, employees, management, and executives, with their prisipals. Employees will also enjoy such results. With so risky that the company can continue to be minimized. Investor and creditor confidence will ensure their funds will make the company's capital cost decrease. The data in this study is obtained from the Indonesia Stock Exchange.19 The sample of companies implementing the MCC program during 2008 to 2014. The amount of observation that during that period was 60 observations, this is because the implementation period of each company MCC is different. Testing this research hypothesis using path analysis test using SmartPLS 2.0 M3 software. The empirical results of this study indicate the presence of PKS is also significantly positive and significant to the cost of corporate equity. Profit quality is proxied by significant discretionary accruals and significant to the cost of equity. The MCC does not reflect on the costs to be paid. There is no effect between the cost of the MCC on the cost of the company's capital. Keywords: share ownershop program, profit quality, cos of equity

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 aims to design learning media that can increase enthusiasm, motivation, and understanding of students, and can facilitate teachers in learning Javanese subjects with material listening to the Werkudara puppet story. The method used in research is R&D (Research and Development) while the method used in the development of instructional media is the waterfall method. The story developed is a story with the title (1) Butcher Bilawa, (2) Bima Bungkus, and (3) Bima Suci. To produce a learning media researchers use a design processing program including; Adobe Photoshop CC, Adobe After Effects CS6, Adobe Audition CS6, Pinnacle Studio 16, Adobe Flash CS6 with the final product in the form of an interactive CD. The results of the assessment by media experts and material experts, get the criteria value "quite good" - "very good" and tend to approach the criteria of "very good", while the results of the final product trial evaluation by students shows that all students totaling 23 children "agree" - "strongly agree" and approach the "strongly agree" category with the use of developed learning media. Thus the learning media for puppet story animation was declared feasible to facilitate learning activities in Javanese subjects to listen to the Werkudara puppet story in fifth grade students of Kutosari 02 State Elementary School.

This research aims to determine the effect of audit committees,institutional ownership, independent commissioners, size, leverage andprofitability (ROA) to tax avoidance. Dependent variables used inthis study are tax avoidance and Independent Variables used in thisstudy are audit committee, institutional ownership, proportion ofindependent commissioner, size, laverage and profitabiliatas (ROA). Thepopulation in this study are all manufacturing companies listed on theIndonesia Stock Exchange in 2011-2015. The sample selection usingpurposive sampling method with final sample 18 observation data duringthe period of 2011-2015. The type of data used is secondary data taken fromCompany Financial Statement and Company Annual Report. Data analysistechnique used in this research is multiple linear regression analysistechnique with SPSS 20 program application. The results showed that thevariable of institutional ownership, size and profitability (ROA) have aneffect on tax avoidance. While the audit committee, the proportion ofindependent commissioners and laverage have no effect on tax avoidance.The coefficient of determination in this research is 35.8%. Further researchis expected to add the number of samples, extend the study period and addother variables that affect Tax Avoidance such as audit quality for betterresearch results.

This study examines the effect of motivation, organizational cultureand compensation on employee performance. The results of motivationresearch on employee performance showed no significant, There is asignificant influence between organizational culture on employeeperformance. And there is a significant influence between the provision ofcompensation on employee performance, employee compensation programsdesigned to motivate (high morale) in their work achievement achievements.

 Children in orphanages represent a vulnerable group requiring special attention in emotional, social, and moral aspects. This study aims to implement students' social care values through the narasi Project (narasi aksi rasa asih dan inspirasi) at the Sunan Kalijaga Orphanage, Malang. The method employed was a social action approach integrated into the Civic Education course. The activity was conducted on March 10, 2026, involving eight foster children as the target partners. The program comprised a prophetic storytelling session as a character education medium, canvas painting and clay workshops to foster creativity, an ice-breaking session, congregational Maghrib prayers, iftar together, and symbolic cash donation handover. The results indicated that the or orphaned children responded enthusiastically to all activities, particularly the storytelling and creative sessions, reflecting improvements in self-expression, social interaction, and moral values. For the students, this project demonstrably enhanced empathy and social responsibility. Flexibility and adaptability in program implementation were identified as key success factors. In conclusion, the synergy of character education, creativity, and social action can create an inclusive and meaningful learning environment while strengthening civic values among university students.

 Children in orphanages represent a vulnerable group requiring special attention in emotional, social, and moral aspects. This study aims to implement students' social care values through the narasi Project (narasi aksi rasa asih dan inspirasi) at the Sunan Kalijaga Orphanage, Malang. The method employed was a social action approach integrated into the Civic Education course. The activity was conducted on March 10, 2026, involving eight foster children as the target partners. The program comprised a prophetic storytelling session as a character education medium, canvas painting and clay workshops to foster creativity, an ice-breaking session, congregational Maghrib prayers, iftar together, and symbolic cash donation handover. The results indicated that the or orphaned children responded enthusiastically to all activities, particularly the storytelling and creative sessions, reflecting improvements in self-expression, social interaction, and moral values. For the students, this project demonstrably enhanced empathy and social responsibility. Flexibility and adaptability in program implementation were identified as key success factors. In conclusion, the synergy of character education, creativity, and social action can create an inclusive and meaningful learning environment while strengthening civic values among university students.

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