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Penelitian ini bermaksud melakukan pembuatan model monitoring sistem informasi inventori dan keuangan pada UKM agen koran. Hal ini didasarkan pada banyaknya UKM agen koran yang memiliki masalah manajemen inventarisasi media cetak dan sistem keuangannya yang masih menggunakan sistem konvensional, sehingga sering terjadi kekeliruan, keterlambatan pencatatan dan pelaporan. Untuk menghasilkan sistem yang baik dan memenuhi kebutuhan pengguna (user) maka penelitian ini menggunakan model pengembangan sistem siklus hidup (SDLC). Model analisis sistem menggunakan DFD, desain database menggunakan E-R Diagram. Model ini mempermudah dalam pengembangan dan memudahkan bagi user untuk memahami sistem yang akan dikembangkan. Manfaat dari penelitian ini adalah dapat memberikan kemudahan, kecepatan, dan ketepatan dalam melakukan monitoring pada inventarisasi media cetak, transaksi keuangan dan pembukuannya, serta pelaporan yang tepat waktu pada UKM agen Koran. Kata Kunci : UKM agen Koran, monitoring, inventori, keuangan

Social media merupakan aktivitas dua arah yang biasa diterapkan dalam pertukaran segala macam informasi pada komunitas, dan perkenalan sesama pengguna dalam bentuk tulisan, visual, ataupun audio visual. Seiring dengan hadirnya layanan social media, mulailah berkembang jejaring sosial seperti friendster, myspace, facebook dan juga layanan blog gratis, seperti blogspot serta wordpress, dan salah satu mikroblog yang saat ini banyak digunakan oleh masyarakat seluruh dunia yaitu twitter. Dengan dukungan perangkat mobile yang semakin bertumbuh pesat, real time information yang menggunakan media sosial bisa membatu penyebaran informasi. Twitter juga bukan satu-satunya yang meluncurkan fitur untuk membantu pengguna saat bencana, facebook telah memperkenalkan ‘Disaster Message Board’ awal tahun ini. Twitter sebagai sarana penyebaran informasi ke user dengan tujuan utama adalah tersampaikannya informasi-informasi tentang bencana secara langsung ke user dalam hal ini adalah masyarakat. Dalam penelitian ini telah dibuat sistem informasi bencana menggunakan twitter. Interaksi pemakai dengan sistem dapat melalui tweet, mention atau direct message. Sistem membutuhkan waktu tunggu untuk melakukan respon. Jika dibandingkan dengan instant messaging yang mampu merespon secara real time, layanan mention dan direct message mempunyai kelemahan karena dibatasi jumlahnya oleh twitter. Namun dalam hal menyebarkan secara luas lebih mudah memanfaatkan twitter. Kata kunci: twitter, layanan informasi bencana, tweet, direct message, mention

Pusat Kesehatan Masyarakat (Puskesmas) merupakan usaha layanan masyarakat milik pemerintah, letaknya yang strategis dan dekat dengan masyarakat terutama di daerah pedesaan. Tidak hanya melakukan layanan kesehatan umum, namun strategis sebagai pintu utama pembangunan kesehatan keluarga utamanya Kesehatan Ibu dan Anak (KIA) serta Keluarga Berencana (KB). Pendataan, pemrosesan data, dan penyajian informasi selama ini masih banyak dilakukan manajemen konvensional. Akibatnya sering menjadi hambatan dan ketidak akuratan dalam pendataan dan pelaporan, sehingga fungsi pengambilan keputusan pada setiap level manajemen juga terkendala. Untuk itu penelitian ini bertujuan merekayasa sistem informasi KIA dan KB dalam usaha peningkatan manajemen layanan kesehatan masyarakat, yang nantinya dapat diimplementasikan di setiap Puskesmas. Untuk menghasilkan sistem yang baik dan memenuhi kebutuhan pengguna (user) maka penelitian ini menggunakan model pengembangan sistem siklus hidup (SDLC). Model analisis dan desain yang digunakan adalah analisis dan desain terstruktur. Model ini mempermudah dalam pengembangan dan memudahkan bagi user untuk memahami sistem yang akan dikembangkan. Manfaat dari penelitian ini adalah dapat memberikan kemudahan, kecepatan, dan ketepatan dalam melakukan pendataan, pemrosesan, pengarsipan, serta penyajian informasi dan pelaporan, dalam rangka membantu manajemen dalam pengambilan keputusan bidang KIA dan KB di Puskesmas.   Kata Kunci : Sistem Informasi, KIA, KB, Puskesmas

Kebanyakan UKM memiliki permasalahan permodalan dan pemasaran, hal ini yang juga dialami oleh UKM di Kabupaten Kendal terutama usaha Batik dan usaha Tas yang menjadi sentra dengan jumlah UKM terbanyak. Usaha tersebut sulit memasarkan secara mandiri dengan brand sendiri, tergantung pada tengkulak dan broker yang membeli atau melakukan order tersebut dengan merk pemesan.  Padahal kedua produk tersebut menjadi produk unggulan dan bahkan menjadi percontohan usaha mikro daerah skala nasional. Penelitian ini bertujuan memberikan solusi pemasaran online (e-marketing) dengan model cyber-link antar pemilik usaha yang ada dengan komunitas yang dibentuk untuk mendukung pemasaran online, sehingga ketika pengguna internet mencari produk tersebut selalu mudah ditemui di internet dan selalu berada pada halaman pertama dan menjadi ranking teratas (To range). Manfaatnya adalah agar produk yang dipasarkan online mudah ditemukan, dan menjadi prioritas untuk diakses oleh pengguna internet, hal tersebut merupakan strategi pemasaran untuk memudahkan mendapatkan pelanggan.   Kata Kunci : UKM, pemasaran online, cyber-link

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.

Tujuan penelitian ini adalah menganalisis pengaruh current current ratio (CR), debt ratio (DR), total asset turnover (TATR), return on asset (ROA) and return on equity (ROE)terhadap probabilitas kebangkrutan. Tipe penelitian yang digunakan adalah penelitian kausal, yaitu penelitian yang dilakukan untuk menemukan hubungan sebab akibat yang defenitif atau menemukan penyebab dari satu atau lebih masalah. Obyek dalam penelitian ini adalah perusahaan manufaktur yang terdaftar pada BursaEfek Indonesia. Pengkajian obyek penelitian adalah laporan keuangan perusahaan manufaktur selama tahun 2008 – 2012. Hasil penelitian diperoleh: Current Ratio, Total Asset Turnover Ratio, tidak dapat memprediksi terjadinya probability kebangkrutan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sedangkan Debt Ratio, Return On Asset dan Return On Equity dapat memprediksi terjadinya probabilitas kebangkrutan pada perusahaan manufaktur yang terdaftar di Bursa EfekIndonesia.Kata kunci: current ratio, debt ratio, total asset turn over ratio, return on asset, return on equity, dan probabilitas kebangkrutan.

The research want to analysis about corruption and economic growth. The method of analysis use pooling data. Number of cross-section data are 33 provinces and times-series data are three years. The best model obtained from redundant fixed effect test and correlated random effects-Hausman test. The model used an estimation methodin whichthe cross-section is none and the period is fixed. Based on regression output, corruption has negative significant to Indonesia economic growth. So,corruption becomea grease of wheel for indonesia economics. The meaning is corruption increase economic growth. There areten provincesin which theCPI variable significantly to economic growth. Two provinceshave negatif significant and others positif significant to economic growth. If the ten provinces removed from regression,CPI becomes insignificant. So, the ten provinces have big influence to Indonesia economics, especially in CPI.Key words: CPI, economics growth, pooling data, none, fixed, and grease of wheel

Foreign Direct Investment flows to developing countries surged in the 1990s, to become their leading source of external financing. This raises in FDI volume make government must be generate domestic policies to push FDI inflows. The first step is identification macroeconomic determinants of FDI inflows.Globerman and Shapiro (2005) suggest the macroecomic variables, such as, market size, resources, and financial sector, may be associated with FDI inflows, especially in developingcountries. The problem is how far the macroeconomic variable can push FDI inflows, in condition, imperfect economic liberalisation.This study proofs that market size, included, domestic economy (GDP) and extention of domestic economy (Openness) significantly push FDI inflow. But debt variable, despite of associated with government policy, significantly impeded FDI inflows.Key words: Foreign Direct Investment, Market Size, and Financial Sector.

The aim of this research is to examine the influence of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operating Expense to Operational Earnings (OEOE), Non Performing Loan (NPL) to the charge of Rentability wich is proxy by Return On Assets (ROA). The research uses purposive sampling method to collect data and uses multi linear regression model to analyze data. The result shows that partially LDR has a significant positive impact on ROA and BOPO has a significant negative impact on ROA. While CAR and NPL has insignificant impact on ROA. Then simultaneously CAR, LDR, BOPO, and NPL have significant effect on ROA. The Adjusted R Square is 0.51. This indicates the predictive ability of the five variables on ROA is 51 % of ROA's change is depend on the variables in the model and the remaining 49% are influenced bythe other factors.Key words: Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), O

This study will analyze the differences in ethical sensitivity of students in Semarang. The goal is to determine differences in the activity and behavior of the students. The population in this study were students of accounting and management at private universities in Semarang. In this study the researchers used the criteria to get closer to the subject matter. The criteria used in this study were students who were third semester to semester end. Results of this study indicate that there is no difference between unethical behavior and student management accounting students. There is no difference between unethical behavior male and female accounting students. Students are more tolerant of unethical behavior will be more cynical.Keywords: Ethical Sensitivity, cynical attitude.

This study aimed to examine the effect of the Capital Adequacy Ratio ( CAR ) , Net Interest Margin ( NIM ) , Loan to Deposit Ratio ( LDR ) , Non Performing Loan ( NPL ) , Operating Expenses and Operating Income ( ROA ) and Asset Quality ( KAP ) Changes to income , the banking companies listed in Indonesia Stock Exchange. The study took 61 banks listed on the Indonesia Stock Exchange in 2009-2011 as the sample. The independent variables in this study are the Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) , Loan to Deposit Ratio (LDR) , Non Performing Loan (NPL) , Operating Expenses and Operating Income (OEOI/BOPO) and Asset Quality (AQ/KAP), and the dependent variable is Income Changes (IC/ROA). The Technique Applied in taking sample is purposive sampling .The data analysis applied is multiple linear regression based on OLS (Ordinary Least Squerst). Theresults of the study indicates that CAR variable has effect on the profit change with significance value at 0.011. NIMvariable has no effect on profit changes with significance value aat 0.306 , LDRvariablehas no significant effect on profit changes at 0.895, NPLvariable has positif effectbut, it is not significant on profit changes at 0.188, OEOI/BOPOBOPO variable has negatif effect but it is significant on profit changes at 0,044 and AQ/KAPvariable hassignificanteffect at 0,009.Key words: CAR, NIM, LDR, NPL, OEOI/BOPO, AQ/KAP and Profit change.

One of the important role of Management Accounting Information System (MAS) is to provide information to the right people, the right way at the right time to improve management capabilities in understanding the circumstances around it, so it was able to identify the relevant activities appropriately. The purpose of this study is to empirically examine the role of MAS as variables that mediate the effect of information technology and interdependence on performance managerial of employees inthe local government enterprises are rural banks and financial institutions sub-Central Java (PD BPR BKK). The samples in this study were obtained according to the purposive sampling technique based on criteria derived from population consisting of employees or the manager at PD BPR BKK contained in Central Java. Data were analyzed using Partial Least Square (PLS) in a of Structural Equation Modeling (SEM). Role of characteristics of MAS as variable which mediate the effect of information technology and interdependence on managerial performance examined using Sobel Test. The results of this study indicate that information technology has an indirect positive effect and significant impact on managerial performance through MAS. Interdependence also has an indirect positive effect and significant impact on managerial performance through MAS. It can be concluded that the MAS has a role as a mediating influence between the variables information technology and interdependence on managerial performance.Keywords: management accounting information system, information technology, interdependence, mediating, managerial performance.

Abstract:Law formulation of protection eyewitness is law phenomenon crime system in theIndonesia as crime system of judicature, where as law straightening of alwayscorrelation by law enforcer. Law straightening in eyewitness protection has been foundthat often witnesses do not get protection law and even become accused. As that way informulation wisdom punish about eyewitness protection and it needed in future withlaw balance such as KUHP, it form in unity law system, so easy to do law. Law ofprotection of eyewitness and victim and is new masterpiece of nation in the Indonesiawhich inspiring a law aspiration protecting the whole Indonesian nation especiallyeyewitness rights and victim in course of criminal justice. So that thereby punishprotection of victim and eyewitness represent guidance in conducting criminal lawformulation in one standard law system that is in a formulation punish Indonesia crimesystem of judicature.Key words: protection punish victim and eyewitness, process criminal justice.

Abstract: Jamsostek program is a form of economic and social protection programs to provideprotection in the form of compensation for the loss of income in the form of cash andprotection in the form of services, care or treatment at the time of a worker hit bycertain risks. Jamsostek existence as living safeguard employment in a company isvery beneficial, and therefore as a measure to ensure the life of labor, the companywill enter the workforce in Jamsostek program managed by PT. JAMSOSTEK.Key words: Jamsostek Program, Worker Protection Law

Abstract:Licensing regulations on fishing effort is regulatory role in maintaining thesustainability of fish resources and the environment, and improve the welfare offishermen's economic contribution to the state in accordance with the objectives offisheries development.According to Law No. 31 of 2004 on Fisheries is distinguishedfisheries business license on fishing and fish breeding. Regulation of the Minister ofMarine Affairs and Fisheries No. 12 / MEN/2012 on Business fisheries on the high seasis concerned with conservation of fish resources, fishing license can be used as a toolto control fishing effort to pay attention to the fish resource conservation issues.Keywords: control, conservation, fish resources.

Abstract:Law enforcement to juvenile delinquency, need looking children with all distinctivenesscharacteristic although child was maturation but situation or environment caninfluence his behaviour. So we must different appreciation and sanction treatment tochild and mature. The goal of law enforcement are defence (protection) to childrenwith concern to the best children, in order to the best future for children.Key word: Law enforcement, juvenile delinquency.

Abstract: BPN is an institution that is authorized to perform the duties of government land,among others implement acceleration land registration. Based on GovernmentRegulation No. 24/1997 concerning PRONA (national programe) policies, namelyproviding land registration services and legal certainty as to realize the achievement ofchess orderly land sector. If Government Regulation No. 24/1997 implemented properly,it will provide legal certainty, that the rule of law: land rights holders; lay of the land;acreage and others. Completeness and actual information on every subject in the landregistration law, it will be easier to take legal actions against the parcel of land that hasbeen registered.Key words: national programe, acceleration of land registration.

Abstract:Decision of the Supreme Court No. 653 K/Pid/2011 less oriented to justice but moreoriented towards legal certainty. It can be seen from the decision that is based on thesubstance of justice, but only based on a majority vote of the judges. The existence ofthis decision be one that affects the issuance of Perma No. 02 Tahun 2012 on theadjustment limits the number of minor criminal offenses and penalties in the KUHP.Key words: Keadilan, Kemanfaatan dan Kepastian Hukum.

Abstract: The principles of legal certainty very dominating in the law enforcement inIndonesia. The principle of legal certainty that comes from century XVII/XVIIIin Europe is a great idea from tangible in writing, made by competentauthorities. The term of analytical jurisprudence indicates that the law shoulbe removed from the study of metaphysics. Doctrine analytical jurisprudenceannnot be implemented just after about two centuries introduction by theoriginators. It is doe to changes and development of society so rapidly. Forthose in law enforcement must look spirit and the time made law. Don’t justlook at the text but the context of the law with the purpose of the law.Key word: law enforcement, Analytical Jurisprudence,religion models of reinforcement.

Abstract: Education should be able to transform the moral values, education also serves to'social engineering in order to build an effective social capital. Internalization thevalues of religion and anti-corruption more specifically, be able to contribute to themental and moral development of a clean and honest. Moreover anti-corruptioneducation should not just stop at the level of education but should strive to be amovement that involves various elements of society.Keywords:anti-corruption education