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Tax evasion could be seen as an ethical deed or not depends on several factors. They are among others: gender, religiosity and Love of Money (LoM). The goal of the current research is to examine the effect of gender, religiosity, and LoM towards tax evasion ethical perception. The population of the research is undergraduate (S1) accounting students of private universities in Semarang. The sample used in the researchcovers the undergraduate accounting students of Dian Nuswantoro University, Soegijapranata Catholic University, Sultan Agung Islamic University, State University of Semarang, and University of Muhammadiyah Semarang. The sampling technique used in the research is accidental sampling. As much as 100 questionnaires have been delivered to the chosen respondents and all of them are declared properly to use. The analysis results using Smart-Partial Least Squares (PLS) 3.0 model show that gender and religiosity have impact on tax evasion ethical perception, however LoM does not. The results of the research show that religiosity and LoM do not mediate the relationship between gender and tax evasion ethical perception.

his paper aims to identify the factorthat influence the perception ofbusiness opportunities, and the latter’s influence onentrepreneurial intention.The research method was sensus with quantitative analysis approach. Themodel is tested on Totalwin College of Business students.Data was collectedwith questionnaires. By applying a structural equationmodel, we observedthat the perception of self abilities (self-efficacy) positively andsignificantlyaffects both the perception of opportunities and entrepreneurial intention,andthat the perception of opportunities affects entrepreneurial intention.

This study sought to determine how students perceive entrepreneurshipas a career and whether they would want to pursue a careerinentrepreneurship upon completion of school. The study bore in mind thatfactors have the potential to influence the students’perception ofentrepreneurship and thus contribute in determining theirentrepreneurialintentions. As such learning Business Studies andhaving parentsin selfemployment was viewed as having prior exposure toentrepreneurship. Datafor this study was obtained by use of a questionnaireadministered torandomly selected students from STIE Totalwin Semarang. They were 85respondents whocomprised of both male and female students. The researchrevealed that majority of students had a positiveperception ofentrepreneurship as a career option. It was alsoobserved that students whohad parentsin self employment were highlymotivated to go intoentrepreneurship so as to continue in family business.

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

One of the goals of accounting education in Indonesia is to introducethe students to the ethics and values of accounting profession. This researchfocused on the effectiveness of acconting curiculum in developing studentsresponsibility towards the financial statement’s users. We find that differentethics influence to perception the financial statement.

Implementasi dokumen teks bahasa jawa masih banyak dijumpai baik secara onlinemaupun offline. Pencarian dokumen teks bahasa jawa dengan menggunakan mesin pencari atauSistem Temu Kembali Informasi (STKI) yang tersedia menghasilkan suatu hasil pencariandengan dokumen terambil yang banyak (recall tinggi) sehingga hasil menjadi kurang akurat(precision rendah). Tujuan pembuatan rancang bangun STKI dengan metode DICE Similarityagar user mudah dalam melakukan pencarian dokumen teks berbahasa Jawa. Software STKIdirancang untuk memberikan hasil pencarian dokumen dalam jumlah recall rendah danprecision tinggi menggunakan metode pemeringkatan DICE Similarity, sehingga user akanmendapatkan hasil pencarian cepat dan akurat. Metode DICE Similarity akan melakukanpembobotan tiap dokumen yang ada pada database sehingga antar dokumen memiliki bobotyang berbeda untuk menentukan dokumen mana yang paling mirip (similar) dengan query.Rangking teratas akan ditempati oleh dokumen dengan bobot tertinggi hasil pencarian Evaluasihasil pencarian IRS dilakukan dengan uji recall dan precision dengan model persepsi. STKImampu melakukan pencarian dokumen dan menampilkan hasil pencarian dokumen memilikirata-rata recall 0,04 dan rata-rata precision 0,83. Hasil STKI dilengkapi dengan bobot tiapdokumen dan letakknya yang akan memudahkan user dalam pencarian dokumen teks bahasaJawa.

The purpose of this study is to provide empirical evidence about the influence of perceived benefits (perceived benefits) and perceived credibility (perceived credibility) to the use of e-banking. This study is based on Social Contract Theory and the Theory of Diffusion of Innovations. Samples are intended private companies located in Yogyakarta and gained as much as 71 companies. Statistical analysis is done is test the initial validity and reliability tests early, test construct validity and reliability tests construct instruments, test Classical Assumptions: Normality test, test Multicollinearity, Heteroskidastity test, and autocorrelation test. Multiple Regression Analysis to test the empirical model and hypotheses. The results showed that the perceived benefits of (Perceived Benefits) has a positive effect on the use of e-banking. However, the influence of perceived credibility (Perceived Credibility) against the use of E-Banking (E-Banking Usage) is not proven. Keywords: social contract theory, theory of diffusion of innovations, benefits perceived, perceived credibility and use of e-banking.

Buta warna adalah suatu kelainan yang disebabkan ketidakmampuan sel-sel kerucut  dalam retina mata yang mengalami kelemahan atau kerusakan permanen dan tidak mampu merespon warna dengan semestinya. Buta warna  merupakan kelainan genetik atau bawaan yang diturunkan dari orang tua kepada anaknya,  kebutaan warna juga dapat disebabkan seseorang mengkonsumsi obat dalam periode waktu tertentu karena penyakit yang dideritanya. Penglihatan warna sangat berpengaruh terhadap kehidupan sehari-hari dari seseorang, menjadikan masalah dan bahkan mungkin  bisa menjadikan seseorang akan merasa tersiksa dan frustasi dengan keadaan ini, misal pada anak-anak dimana tidak dapat memilih warna spidol atau crayon yang tepat, seseorang tidak dapat memadu padan warna baju yang cocok, seorang ibu yang tidak bisa mengetahui kapan daging benar-benar matang, seseorang tidak mengerti tanda lalu-lintas dan masih banyak lagi fakta-fakta tentang buta warna. Menurut dokter spesialis mata bahwa tidak ada cara untuk mengobati buta warna karena bawaan, karena buta warna bukan suatu penyakit melainkan gangguan penglihatan pada seseorang. Penyandang buta warna tetap mengenal warna tetapi warna yang sesuai dengan persepsi sendiri. Sedangkan penderita kebutaan warna yang disebabkan akibat samping dari mengkonsumsi obat maka kebutaan warna yang disandangnya dapat disembuhkan.

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.