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This study examines the effect of PAD, DAU, DAK, DBH, Area on Capital Expenditures and their impact on Economic Growth. The population in this study is the Province / Region of Sumatra, Java, and Bali in 2012-2017.The sampling method uses purposive sampling with the study period from 2012-2017 producing 96 samples. The relationship and or influence between variables is explained by using the multiple regression analysis method. the results of the study show that PAD, DAK and area have a significant positive effect on Capital Expenditures, DAU and DBH have no effect on Capital Expenditures, Capital Expenditures have a significant negative effect on Economic Growth. Testing the control variable shows that the relationship between the Human Development Index has no effect on Economic Growth, while Direct Foreign Investment has a significant positive effect on Economic Growth.  Keywords: Capital Expenditures, PAD, DAU, DAK, DBH, Area, Human Development Index, Direct Foreign Investment, and Economic Growth

This study examines the effect of capital structure, independent commissioners, managerial ownership, institutional ownership and firm size on earnings quality. The sample in this study used 104 data from 26 manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017 by using purposive sampling method. The analysis tools used are normality test, classical assumption test, multiple linear regression test, model test and hypothesis test. Based on the research that has been done, the results of this study showed that frim size have a significant positive effect on earnings quality, capital structure and independent commissioners have a significant negative effect on earnings quality. While managerial ownership and institutional ownership have no significant effect on earnings quality.  Keywords: capital structure, independent commisiones, managerial ownership, institutionalownership firm size and earnings quality

This study aimed to examines the influence of the regional revenue, general allocation funds and general special allocation funds on the capital expenditures moderated by economic growth. The population of this research are District/City Central Java Province which consists of 35 District/City. The study uses secondar data such as Realization Report 2013 until 2015 budget. The technique of data analysis is used multiple regression analysis.The results of this study shows that General Allocation Fund has a positive influence on Capital Expenditure. However, Local Revenue and Special Allocation Fund does not affect on Capital Expenditure. While Economic Growth proved to moderate Local Revenue to Capital Expenditure. But Economic Growth does not moderate the relationship between the General Allocation Fund and the Special Allocation Fund  to Capital Expenditures.  Keywords : local revenue, general allocation fund, special allocation fund,   economic growth and capital expenditure.

Sejarah konstitusional Republik Indonesia dimaksudkan sebagai bagiandari deskripsi ilmu hukum, kita akan dengan mudah mendapatkan kejelasan ketikakita pertama mempelajari sejarah negara, sehingga mempelajari sejarahketatanegaraannya adalah mutlak perlu agar tidak terjadi dinamika atau salahpaham.Melalui pendekatan historis, Sehingga kita tahu berbagai peristiwa dariwaktu ke waktu di tanah air kita Republik Indonesia. Penelitian Deskriptif. jenispenelitian ini bertujuan menggambarkan mengenai klasifikasi suatu fenomenasosial, atau menjadi acuan pemecah suatu permasalahan dengan menjelaskankeadaan penelitian Dengan pendekatan sejarah diharapkan mendapat bahan –bahan yang cukup tentang pancasila sebagai modal pokok yang akandikembangkan lebih lanjut dalamhidup bangsa pandangan hidup juga sebagaidasar negara filsafat. Pancasila adalah rumusan dan pedoman bagi kehidupanberbangsa dan bernegara bagi seluruh penduduk Republik Indonesia, denganmempertimbangkan sejarah dan mengkaji ulang akan dapat disimpulan bahwapancasila merupakan dasar negara atau sering disebut juga dasar falsafahdemikian pancasila digunakan untuk mengatur seluruh administrasi negara yangsudah tercantum atau terdapat didalam sila – sila pancasila, dari sila kesatu sampaikelima tercantum nilai – nilai Ketuhanan, Kemanusiaan, Persatuan, Kerakyatan,Keadilan.Kata Kunci : Sejarah Ketatanegaraan, Dasar Negara.

Sistem Informasi Bank Sampah merupakan kegiatan Program Kemitraan Masyarakat yang dilaksanakan dengan tujuan untuk meningkatkan mutu pelayanan dengan sistem informasi akuntansi secara terintegrasi serta meningkatkan kualitas laporan secara akurat. Mitra Program Kegiatan Masayarakat adalah Bank Sampah Kopen Sae dan Kopen Jaya yang terletah di Kelurahan Ngadirejo Kecamatan Kartasura dan Kabupaten Sukoharjo. Kedua mitra ini dipilih karena keduanya telah menjalankan tabungan sampah. Akan tetapi pencatatan tabungan sampah yang dilaksanakan masih manual dan belum ada laporan keuangan. Sehingga antar divisi belum terintegrasi dengan baik karena informasi yang tersedia masih terbatas dan membutuhkan waktu yang cukup lama untuk memperoleh informasi tersebut. Perhitungan bagi hasil antara nasabah dan pengurus juga masih dilakukan secara manual sehingga kemungkinan terjadi salah hitung. Oleh karena itu bank sampah mitra memerlukan aplikasi computer yang dapat digunakan untuk pencatatan dan pelaporan yang sistematis, cepat dan akurat. Metode Program Kemitraan Masyarakat dilakukan dengan cara penyampaian teori tentang manfaat tehnologi, sistem informasi akuntansi, manajemen sumber daya manusia dan penyusunan laporan keuangan bagi bank sampah. Setelah penyampaian teori, metode pelaksanaan kegiatan dilanjutkan dengan praktik mengaplikasikan sistem informasi akuntansi dan penyusunan laporan keuangan dengan software aplikasi bank sampah. Metode selanjutnya adalah pendampingan penerapan sistem informasi akuntansi secara terintegrasi. Aplikasi Sistem Informasi Akuntansi tersebut digunakan untuk mempermudah transaksi bank sampah yang meliputi transaksi setoran sampah, pengambilan tabungan, penjualan sampah, perhitungan bagi hasil bagi peserta dan pengurus serta penyusunan laporan keuangan secara otomatis dan terintegrasi (Laporan Rugi Laba, Laporan Perubahan Modal dan Neraca).Kata Kunci: bank sampah, sistem informasi akuntansi

This research is about the value of manufacture company in Indonesian stock exchange from 2012 until 2016. The purpose of this research is to analyze profitability, and good corporate governance in mediating the influence of company growth and capital structure to firm value. The sample is selected through purposive sampling as many as 46 manufacturing companies in Indonesian stock exchange. The data obtained by analyzing the company's financial statements of the year 2012 to 2016. Data analysis is using multiple linear regression with SEM-PLS 4.0 program. The result showed that company growth has a significant positive effect to profitability, capital structure has positive effect not significant to profitability. The company growth has a negative effect not significant to good corporate governance, capital structure has positive effect not significant to good corporate governance. The company growth has positive effect not significant to firm value, capital structure has negative effect not significant to firm value. Profitability, and good corporate governance have a significant positive effect on firm value. Profitability mediates the influence of company growth, and the capital structure to firm value. Good corporate governance does not mediate the effect of company growth, and the capital structure to firm value, good corporate governance mediates the influence of capital structure to firm value.

This study aims to analyze the effect of the Original Income, the difference between the expenditure budget, and the Area of Capital expenditure with economic growth as a moderating variable. Population in this research is Regency / City of Province of Central Java counted 35 which consist of 29 regency and 6 municipality. Sample Samples selected were 35 districts / cities with census technique. Secondary data retrieval method using report from BPS in Regency / Municipality of Central Java Province. The analysis used multiple linear regression model of moderation model with the basis of interaction. The results showed that PAD has a positive effect on capital expenditure. Similarly, SiLPA has a positive effect on capital expenditure. The area has positive effect on capital expenditure. Economic Growth is a positive influence on capital expenditure. Economic growth strengthens the effect of PAD on capital expenditures. While Economic Growth is not proven to strengthen the influence of SiLPA on capital expenditure. Keywords: local original revenue, SiLPA, area, economic growth, capital expenditure

Penataan tempat UKM khususnya terus diupayakan oleh pemda berkaitan dengan pengelolaan yang semakin profesional. Pada kondisi saat ini tempat UKM mengalami perkembangan yang cukup signifikan dilihat dari jumlah pengunjung yang datang setiap tahunnya mengalami kenaikan. Dampak dari perkembangan UKM tersebut mengakibatkan semakin banyaknya kelompok Pedagang kecil yang ada di Terminal Ngabeyan Kartasura Sukoharjo. Metode pendekatan yang dilakukan untuk mengatasi permasalahan di kelompok Pedagang Kaki Lima di Lingkungan terminal Ngabeyan Kartasura Sukoharjo adalah dengan memberikan solusi alternatif meliputi: (1) Penyuluhan sistem pengelolaan manajemen usaha kecil. (2) Penyuluhan sistem pemasaran dan promosi produk. (3) Penyuluhan sistem pengelolaan keuangan. Hasil yang dicapai : (1) Dengan adanya optimalisasi peran dan lembaga perbankan, persyaratan dan prosedur yang ditetapkan oleh lembaga penyalur kredit. (2) Keberhasilan penerapan dan pengelolaan usah kecil (pedaang tahu asongan), Nampak meningkatkan jumlah usaha kecil lain semakin bertambah menjadi usaha yang lebih baik. (3) Dengan keberhasilan dari pendekatan akan meningkatkan jumlah usaha kecil yang memperoleh kepercayaan mengelola kredit modal usaha dan mampu beroperasi secara bisnis (saling menguntungkan). (4) Usaha kecil sebagai kelompok pedagang dengan skala usaha dan berperan usaha kecil dalam penyerapan tenaga kerja selatif besar, sehingga pengembangan usaha tersebut merupakan langkah yang strategis dalam meningkatkan kesejahteraan masyarakat dan pertumbuhan ekonomi nasional. (5) Dalam rangka lebih mengembangkan usaha kecil, maka strategi yang dapat dilakukan usaha kecil adalah mengoptimalkan peran penyuluhan dan pendampingan dalam membina dan melakukan pendampingan para usaha kecil

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 local government allocated funds in the form of capital expenditure in the local budget to increase fixed assets. During this shopping areas more used to spending relatively less productive routine. The purpose of this study is to prove empirically the effect of regional revenue and general allocation funds for capital expenditures in the District / City Central Java Province Year 2011-2013 with moderation variables Economic Growth. The population in this study is the Regency / City Central Java province which consists of 35 District / City. This study uses secondary data such as Realization Report 2011-2013 budget. In this study, the test model for hypothesis testing will be done using Moderated Regression Analysis. The data has been collected and analyzed in advance with the classic assumption test. Based on the results of this study concluded that the original income has no effect on Capital Expenditure. General Allocation Fund has a positive influence on Capital Expenditure. Directions regression coefficient is positive, meaning that an increase in the General Allocation Fund will increase capital expenditures. Economic growth does not affect the Capital Expenditure. Economic growth does not moderate relationship with the Regional Income Capital Expenditure. Economic growth does not moderate the relationship with the general allocation fund capital expenditures. Keywords:  Local Revenues, General Allocation Funds, Economic Growth and Capital Expenditure

This study analyzed the influence of bank capital adequacy level to profitability by using credit risk as moderating variable. The data used in this study is conventional banking listed on the IDX period 2011- 2014.The results of this study indicate that the capital adequacy does not affect the profitability, credit risk negatively affect profitability and credit risk can not moderate the influence of capital adequacy rate on bank profitability in Indonesia.

Pencatatan transaksi keuangan yang cermat dan tepat sesuai penggunannya akan menghasilkan informasi yang akurat dan up to date bagi setiap pemakai dan yang membutuhkan. Tak terkecuali perusahaan kecil dengan volume transaksi yang tidak sedikit di bagian pusat dan cabang juga membutuhkan pembukuan transaksi keuangan yang dimilikinya. Dalam menjawab permasalahan dan kesulitan yang dialami oleh pengusaha dalam mengambil keputusan yang terkait operasional keuangan perusahaan, perlu dibuat suatu sistem informasi keuangan bagi pengusaha kecil berbasis area. Pada penelitian ini dikembangkan Sistem Informasi (Sisfo) Keuangan yang berlaku pada pengusaha kecil, “Batik Wijayanti Semarang”. Sistem yang dikembangkan adalah antarmuka berbasis web yang dibangun menggunakan paket perangkat lunak HTML, PHP dan MySQL. Metode pengembangan sistem ini menggunakan konsep pengembangan sistem System Development Life Cycle (SDLC). Sistem pencatatan transaksi keuangan ini mengacu pada siklus akuntansi yang dimulai dari pencatatan transaksi ke jurnal, kemudian pencatatan penerimaan dan pengeluaran pusat dan cabang, sampai dengan menghasilkan laporan keungan dalam bentuk: Buku Besar, Neraca, Laporan Laba/Rugi, dan Laporan Perubahan Modal.   Kata kunci: sisfo keuangan, area, SDLC

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.

AbstrakAspek hukum tidak ada hambatan dalam memasukkan teknologi asing. Semua kontrak alih teknologi dilindungi oleh asas kebebasan berkontrak, tidak ada kewajiban untuk mendaftarkan kontrak tersebut ke instansi pemerintah. Kontrak alih teknologi bisa dilakukan oleh swasta murni tanpa campur tangan pemerintah, dengan demikian hukum alam menjadi sangat berperan dalam arti yang menguasai teknologi akan menentukan syarat-syarat alih teknologi (terms and conditions) dan pembeli teknologi mendapatkan dirinya dalam posisi yang lemah, tergantung pada pemilik teknoilogi. Kata kunci : Penanaman Modal Asing dan Transfer

Abstract: The items regarded as crimes in stock market covers permition, deception, market manipulation and insider trading. The permition is that with least punishment among them while the most is deception, market manipulation and insider trading. Keyword: Policy, punishment