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The objective of this study is to compare the level of intellectual capital disclosure in any banking company in Indonesia and Thailand listed on the Indonesia Stock Exchange ( IDX ) and the Securities Exchange of Thailand ( SET ) in 2011 based in the characteristics of the company. The variables used in this study is the level of intellectual capital disclosure and corporate characteristics represented by profitability, leverage, and the size of the company. The sample used consists of 39 banks listed on the BEI and 11 banks listed on the SET in 2011. The findings in this study showed no difference between intellectual capital disclosure in Indonesia and Thailand. Keywords : intellectual capital disclosure, profitability, leverage, company size

The purpose of this research is to analyze the influence of the quality ofteaching, and the quality of service in conjunction with satisfaction andloyalty student of the STIE Totalwin Semarang. Data were obtainedthrough a questionnaire and analyzed using Structural EquationModeling (SEM). The results showed that student loyalty can be builtfrom a variable learning through student satisfaction and student loyaltycan also be constructed from the quality of service through studentsatisfaction.

Globalization is a process of economic activity and trade, where countriesaround the world into a single market forces increasingly integrated with theterritorial limits of the country without hindrance. Developments in this eraof globalization impact to human life. Based on these conditions, affect theappearance of many engaged in the retail trade of daily consumer goods invarious cities in Indonesia. This study aims to analyze the effect of Display,Positive Emotion and Store Atmosphere toImpulse Buying.This study used accidental sampling method on the visitor AlfamartCitarum Raya Semarang. Data obtained by distributing 100 questionnairesto the visitors Alfamart Citarum Raya Semarang. The independent variablein this study is the Display of Positive Emotion and Atmosphere Store whilethe dependent variableis the Impulse Buying. The statistical methods used inthis study is the Multiple Linear Regression AnalysisThe results oft his study indicate that the variable Display and PositiveEmotion there is a significant effect on Impulse Buiyng. As for theAtmosphere Store variables showed no significant effect on Impulse Buying.The results of this study also showed that the value of R Square of 21.6%while the remaining 78.4% is explained by other variables that are notproposed in this study.

Saat ini penilaian kualitas beras merupakan suatu kegiatan yang penting dan diperlukan sebelum beras dipasarkan. Meskipun sampai saat ini inspeksi kualitas beras masih dilakukan secara manual (visual) oleh tenaga inspektur/manager yang telah ahli dan berpengalaman, namun cara seperti ini memiliki kelemahan seperti: (1) adanya faktor subjektivitas yang menyebabkan bias di antara satu pengamat dengan pengamat lainnya; (2) adanya kelelahan fisik bila pengamat bekerja terlalu lama sehingga hasil pengamatan tidak konsisten; serta (3) waktu yang diperlukan untuk pengamatan relatif lebih lama. Sehubungan dengan permasalahan di atas, maka diperlukan suatu cara untuk mengidentifikasi kualitas beras yang cepat, akurat dan mudah pengoperasiannya, sehingga meningkatkan efisiensinya. Berdasarkan kendala tersebut maka dibuat sistem yang dapat membantu dalam penentukan kualitas dan harga beras berdasarkan ketentuan yang ada. Sistem ini dikembangkan dengan mengimplementasikan metode Fuzzy Inference System Tsukamoto. Penentuan variable kualitas dan parameter penilaian berdasarkan hasil wawancara di PASKOMNAS (Pasar Komoditi Nasional). Parameter penilaiannya yaitu: butir kepala, butir patah, butir gabah dan kadar air. Aplikasi ini dapat membantu manager untuk memberi keputusan kualitas dan harga beras sesuai dengan input penilaiannya, dari sampel yang diambil secara acak, kemudian diproses dan menghasilkan kualitas dan harga beras. Hasil penilaian dapat dilihat oleh penjual.Kata kunci : FIS Tsukamoto, Kualitas dan harga beras, Sistem Informasi

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.

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.

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

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.

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.

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

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 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 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 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.

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.

Investor always hoping to get return in their investation of stock. Purpose of this research is to analyse independent variable that consist of return asset on and debt to equity ratio manufacturing company listed of Indonesia Stock Exchange (IDX).Sample of this research is 113 manufacturing company in IDX with method purposive non random sampling. This research used multiple regression test is done by normality test, variation test of classic assumption (multikolinearity, heteroskedastisity and autocorrelation), hypothesis test ( t and F) and test coefficient of determination.The result of this research that return on asset have positive influence and doesn't signifikan to stock return listing manufacturing campany of Indonesia Stock Exchange. Debt to equity ratio has negatif influence signifikan to stock return manufacturing company listing of Indonesia Stock Exchange.

Decision Support System couple the intellectual resource of individuals with the capabilities of the computer to improve the quality of decision. It's a computer based support system for management decision makers who deal with semi-structured problem. An integrated decision support system for use in an machine mollen product has been developed. It incorporates a linear Programming model that represents the contribution optimal and optimizes the production water pump and mollen machine. An optimization model is performed using a management scient model called linear programming approach in older to determine media selection. To use this model, the DSS needs ti interface with another software. Mathematical Programming is a technique used in mathematical models, particularly optimization models, to assist in decision making. The Simplex Method is "a systematic procedure for generating and testing candidate vertex solutions to a linear program." (Gill, Murray, and Wright, p. -137) It begins at an arbitrary corner of the solution set. At each iteration, the Simplex Method selects the variable that will produce the largest change towards the minimum (or maximum) solution. The  development of computer programs to be used as Decision Support Systems involves several tasks such as mathematical modeling, technical and data collection and development of a user friendly interface.

When creating databases for GIS-applications often existing maps are scanned and vectorised for used. However, vectorisation becomes obsolete when GIS-objects can be referred to both in theme and geometry in a raster environment. This article shows to use model spatial data raster and vector for GIS - applications in both the graphical and image structure. Geographical data must first be converted into a computer- readable format before it can be used in a GIS. Spatial data are "elements that can be stored in map form." These elements correspond to a uniquely defined location on the Earth's surface. Spatial data have also been describe as “any data concerning phenomenon a really distributed” in two or more dimensions. (Peuquet and Marble, I990.) Data model is the rules to convert real geographical variation into discrete objects. There are two main GIS data models - vector and raster. Each of the two data models has specific types of data, analysis and displays that can handle better than the other system. The vector model represents geographical reality as a series of discrete objects or features, classified as points, line's or areas (polygons). The geographical co-ordinates describing the locations of these features are stored in the computer database which lies at the heart of the GIS. In the raster model a regular grid of cells, or pixels, is used to encode the features found on the earth's surface. Each pixel has a number associated with it representing; the value of a geographical phenomenon, such as terrain elevation, soil type or biomass. Layers of raster grids covering the same region can be built up to represent further variables.