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The title of this devotion is "Tutoring to overcome learning difficulties" the guidance of learning is part of the guidance and counseling that has the purpose of guiding the child in order to achieve optimum learning achievement (according to his ability), especially for children who have learning difficulties or those whose value is ugly even though the IQ is not low. Parents and teachers are expected to be mentors for children who like it. However, not all parents and teachers can become mentors to children who are having difficulty learning it well. They need to know what they can do to overcome / guide the child in order to perform optimally. To overcome this it is necessary to have additional knowledge and understanding of learning guidance. The target audience in this devotion program is Non-Productive Society of teachers and parents of kindergarten Lakshmi 7 Surakarta. They need to be given additional knowledge because the kindergarten teacher Lakshmi 7 does not have S1 background but Lakshmi 7 kindergarten teacher only from SMK, so the knowledge about guidance and counseling that should be given to the child is not found in school and not understood at all. so also with the parents of students who only average background of high school graduates they also understand the Guidance and Counseling that should be given also for Children. So that both at school and home children do not get guidance as it should be. While the method used in this devotion is Lecture / counseling and discussion and training. In this case, counseling is deemed best suited to increase their knowledge and understanding of counseling and guidance for children. As the evaluation is used questionnaires and discussions to explore their implementation in the field after counseling. The results of this dedication of parents and teachers to understand the importance of tutoring for children overcome learning difficulties. While the results of training as a guide in learning obtained 77.8% (21 Parents and teachers) can carry out its role as a mentor learning for children. So it can be concluded that the implementation of the devotion of learning guidance to overcome learning difficulties in parents and teachers Kindergarten Lakshmi 7 Turisari Surakarta successful. This can be evidenced from the results of the training that was attended by 27 people already able to be a mentor of 21 people.Keywords: Counseling, Guidance learn to overcome learning difficulties, teachers and parents.

The purpose of community service activities with the theme of Information Service on Reproductive Health in Young Women Aisyiah I orphanage member West City Banjarsari Solo is to provide knowledge about reproductive health in young women members of Putri Aisyiah I West Kota, Banjarsari, Solo in order to take care of themselves and prepare self as a prospective mother.The target of this community service activity is the realization of the guidance to maintain the health of femininity that can be used by young women members of Orphanage Princess Aisyiah I West Town, Banjarsari, Solo. So that helps the achievement of the goal effectively and efficiently is able to maintain the health of her feminine in a preventive and correct so that become healthy citizens.This community service is implemented by applying Brenstorming method, Lecture method, Question answer method, and Exercise method to make the material easy to receive and practiced completely by the members. Information service is conducted for one month with frequency of exercise once a week, place of execution at Princess Orphanage Aisyiah I Solo. Through this activity the members have knowledge about reproduction health, so as to strengthen the self-adolescent girls who entered the orphanage and finally the young women become members of a strong and productive society.Keywords: Information services, reproductive health.

The development of information technology is currently growing very rapidly along with the discovery and development of knowledge in the field of information and communication so as to create tools that support the development of information technology, ranging from communication systems that are unidirectional and two-way (interactive). Every machine that is able to receive data, process data, store data, and produce output in the form of text, symbols, numbers and sounds can be categorized as a computer. CV. Java Mini Semarang is well aware of the importance of information technology for the smooth running of its business. Fast and accurate information is needed by the company in making decisions in the field of product promotion offered. Promotional media using brochures at this time are still experiencing problems, because of the limited delivery of information in terms of information about the latest products and product prices offered by the company, so it requires a lot of time and is less efficient. To overcome the problems in the CV. Java Mini Semarang needs new promotional media which is faster and more accurate in conveying information, this new promotional media is expected to complement the old promotional media that still uses brochures. Promotional media using brochures are still considered to be lacking because the scope is less extensive. And one of the media that can provide information quickly, accurately and a very broad reach is to use website media.Based on the description above in the preparation of this thesis, the author takes the title "SALES INFORMATION SYSTEM ONLINE (Case Study in CV. Java Mini Semarang)"

Knowledge sharing is a process in which individuals exchange theirknowledge (implicit and explicit) and they create new knowledge together.Knowledge is an valuable source for organizations that cause to survive incompetitive environment and can be used to achieve competitive advantage.Knowledge can be available to individuals and organizations, therefore,there must exit conditions in the organization that people be able to sharetheir knowledge with other individuals. In such situation, organizationscan improve employees performance and also organizationsperformance.This paper explores the antecedents and consequencesknowledge sharing.This study argued that social interaction ties, shared vision and trustshould be associated with knowledge sharing. Next, theconceptualrelationship between knowledge sharingand individual performance,organizational performance, and organization competitive has beenestablished.

Intellectual capitalis recognizedas a strategic asset that provides acompetitive advantage to the organization for superior performance in themodern era of the knowledge-based economy. This study aimed to examinethe effect of the components of the Intellectual Capital (VAICTM) to marketperformance is proxied by TVA , CAR and MtBV.The Value Added Intellectual Coefficient (VAICTM) methode is used tomeasure ofIntellectual Capital. This study uses data from 120 publicly listedcompanies in Indonesian Stock Exchange between the years 2008 to 2012. Itis an empirical study using Partial Least Square (PLS).The results show that: Intellectual Capital influences positively to marketperformance. Its prove that manufacturing companies in Indonesia have beenmanaging knowledge assets well so its important role in the formation ofadded value and contribute to the improvement of company's marketperformance.

The aim of this research is to determine the description of adolescent knowledge about the early symptoms of sexually transmitted diseases based on the definition, early symptoms and types of STDs at SMA Negeri 11 Makassar. The type of research used was descriptive research, to determine adolescent knowledge about the early symptoms of sexually transmitted diseases at SMA Negeri 11 Makassar in 2018. The results of research conducted on 50 respondents at SMA Negeri 11 Makassar showed that there were 49 people (98 %) of respondents who answered correctly about the definition of sexually transmitted diseases, 47 people (94%) answered correctly about the symptoms of sexually transmitted diseases and 47 people (94%) answered correctly about the types of sexually transmitted diseases. From the results of the research the author draws the conclusion that adolescent knowledge based on the definition of sexually transmitted diseases is good with the highest percentage of 98%, based on the symptoms of sexually transmitted diseases is good with the highest percentage of 94%, based on the types of sexually transmitted diseases is good with the highest percentage of 94 %. It is recommended that students of SMA Negeri 11 whose level of knowledge is in the good category to be maintained and who are still lacking to motivate themselves to study and seek more information about sexually transmitted diseases.    

This extension activity was conducted for Karang Taruna Kadipiro Village, Banjarsari Sub-District, Surakarta City. The outcomes of this activity are: cheap participants' knowledge of the concept of entrepreneurship so that they have the right knowledge; benefit participants' insights on how to start a business and choose the right type of business; benefit participants' insights about possible business failures and ways to enter and resolve business failures. This activity is carried out with the following stages: Selection of participants to the community service, namely the board and members of Karang Taruna; Submission of lecture materials, with a view to fostering an entrepreneurial spirit; Implementation of evaluation Evaluation is done by: before counseling conducted a question-answer to know each participant's initial knowledge about entrepreneurship special techniques or how to start a business. After the counseling finished the question and answer again about the same material. By comparing the results of answers that have been done, it will be known whether there is an increase in knowledge about the entrepreneurship and scope. Keywords: Counseling, entrepreneurship, management

Modern society is the result of joint relations between men and women. Nowadays, women’s subordination obstacle to women ‘s development and advancement. Women’s subordination as a kind of patriarchy system also deeper poverty. No progres of society without women activities. Empowering of women become a way to increase human security. The purpose is how to empower village women of Brujul, sub-district Jaten, Karanganyar regency. Increasing empowerment of village women is very important. It can develop and progress society in that village. There are three indicators of women empowerment: security, decision making and mobility. Method of this community service is meeting and discussion with the women of Brujul village. The result of this discussion that security of the women from Brujul still influenced by patriarchy system and lower education. Furthermore, the older married women had less power to increase their security. The younger married women with higher education have more power in decision making process of houshold and health. Higher education background can influence of women mobility. The women mobility also dependent upon how their family view women’s right. The result of this community service show that increasing knowledge about human right, human security and empowerment is very important for the women of Brujul village.Key words: women, empowerment, human security

It was discovered that FDIs’ contributes in reducing unemployment rate in Indonesia although is of adiminutive percentage compared to the present population. It was also been known that most of peoplehave no or very little knowledge about FDI. It has been therefore advised that, the government shouldencourage more foreign investments so as to increase the government fund and to reduce theunemployment rate in Indonesia and FDI should as well be disseminated to the country. The existingFDIs is one of strategy in Nawacita Vision to accelarate and transform economic country to lessenpoverty and unemployment .

One of the biggest state revenue to support the country's life is taxes. Tax compliance is one of the factors that affect the size of a state income tax. This study aimed to examine the effect of tax knowledge, tax awareness, quality of service tax authorities, tax rates, and tax penalties on tax compliance SMEs.The population in this study is the taxpayer SMEs in Gayamsari, Semarang City as much as 80 SMEs that are in 7 villages namely, Gayamari, Tambakrejo, Kaligawe, large rice fields, Siwalan, Tendean Lamper, Sambirejo. The sampling method is done by census sampling method, the number of taxpayers SME population in Sub Gayamsari entirely used as a sample in the study. The analysis tool used is multiple linear regression.The results showed that knowledge of tax significant positive effect on the SME tax compliance, tax awareness significant positive effect on the SME tax compliance, service quality fiskus significant positive effect on the SME tax compliance, tax rates significant positive effect on the taxpayer kepatuhaan SMEs, and tax penalties significant positive effect on the SME. Keywords: Knowledge Tax,Tax Awareness,Service Quality authorities,Tax Rate Tax Sanctions, Taxpayer Compliance SMEs.

The purpose of this study is to describe the level of accounting comprehension and the accountability of educational fee and to describe the relationship between the level of accounting comprehension and the accountability of educational fee. This is a descriptive study by using the primary data which were collected by distributing the questionnaires and doing the interview with the respondents, the students of Economics and Business Faculty of Satya Wacana Christian University who are obtaining the scholarship. The results from 82 respondents showed that their average level of accounting comprehension was on the less comprehend range (64,02) with the accountability of educational fee was on the accountable range (82,40). Based on the correlation test, there was no correlation between the level of accounting comprehension and the accountability of educational fee. The result of this study also confirmed that the accountable behavior of the students of Economics and Business Faculty of Satya Wacana Christian University who are obtaining the scholarship was included in the second intention factor of the planned behavior theory which is called the normative beliefs. In this case, they behaved to be accountable because of the third party’s encouragement and based on their own agreement.  Keywords: the level of accounting knowledge, the accountability of educational fee, theory of planned behavior, students

Organic products as natural products or are free of chemicals /pesticides , is currently a trend in many countries around the world.The tendency of shifting consumer consumption patterns of consumingorganic products to conventional products has become an interestingphenomenon today . Shifting back to nature lifestyle , has become a wisechoice to meet a healthy lifestyle . This view , looking at the trend ofconsumers choosing organic ingredients and eco-friendly products isincreasing. Of the various existing studies , found that attention and thedesire to buy organic food and organic food products behavior isincreasing nowadays. The purpose of this study was to analyze theinfluence of ecological knowledge, willingness to pay more, andenvironmental awareness of the organic product purchase decisions inHortimart Agro Center Bawen .The population in this study is that consumers Hortimart AgroCenter Bawen. Based Slovin formula, the sample size was 100respondents were obtained with Purpose Sampling techniques , namelyconsumers who consume organic products . Primary data was collectedthrough questionnaires and analyzed using multiple linear.The resultsof the research on 100 respondents in Hortimart Agro EcologicalKnowledge Center showed that no significant influence on purchasingdecisions, different results are shown in the willingness to pay more andthe environmental awareness and significant positive influence onpurchasing decisions. willingnessto paymore variable (b2 =0,550)became the biggest factors influencing purchasing decisions.

Entrepreneurship education was introduced into the schoolscurriculum with the aim of providing knowledge directed towardsdeveloping the students skills, and competences that will equip them to beinnovative, and to identify, create, and successfully manage business. Thisstudy is on the attitude of students towards entrepreneurial education inSTIE Totalwin Semarang. Questionnaire were the instrument used andsensus sampling technique was adopted. It was found out that, majorityof the respondents believes entrepreneurial education is a good policy andit has come to stay. Most student from the university are not keen andcommitted to entrepreneurship education because they seeentrepreneurship as menial and risky, and their ambition is to seek forsenior white-color job with certainty of income.

Willingness to pay taxes is a necessary first step to carry out taxation. It's own volition arise based on many factors that influence it. This study was to find out how much influence the awareness factor to pay taxes, knowledge and understanding of tax regulations, a good perception of the effectiveness of the tax system, and the Sunset Policy jointly on the level of willingness to pay taxes in the region of UMKM Semarang. Data collection is done by collecting primary data in the form of questionnaires. The research sample consists of 131 taxpayers who have been willing to fill in questionnaires. While a decent sample processed in this study were 125 questionnaires. Method to answer the research question is processed by linear regression using SPSS. Results of research showed that: (1) consciousness of paying taxes and a significant positive effect on willingness to pay taxes. (2) Knowledge and understanding of tax regulations have a negative influence and no significant on willingness to pay taxes. (3) A good perception of the effectiveness of the tax system has positive affect and significant on willingness to pay taxes. Key words: Willingness to pay taxes, Consciousness of paying taxes, Knowledge and understanding of tax regulations, a good perception of the  effectiveness of the tax system

The research examines the marketing system and a simple accounting bookkeeping transaction-based online web 2.0. The system Web 2.0 is used as trend center of the SMEs RiauMelayu songket to promote their products as well as typical local wisdom elevates the Melayu Songket. The success of SystemWeb 2.0 is themodel ofweb-based marketing system with simple accounting bookkeeping can run effectively and efficiently, which is built with each character SMEs Riau Melayu songket. The purpose ofthis systemof Web 2.0 is good customer in teraction to the system.Consumers SMEs are willing to share knowledge songket product and satisfied with the service of the products such as ease of payment because it supported a good simple accounting bookkeeping. Some of the SMEs to transform knowledge into innovative products or services. This research use sample consisted of 45 people from SMEs Riau who act as the owner, co-owner, accounting, labor, marketing, songket weavers scattered in the RIAU area. The data are taken with the collecting of data into observation, interviews and questionnaires central. Selection of samples by using purposive sampling.The method is a descriptive to explore Marketing Model and application of financial records Riau SMEs based on systemweb 2.0. The result of the research Indicated integrated system that combines all the elements of art and Riau Melayu culture and its financial records in a web site that is easily accessible web bases or very useful. This is not only aimed at the improvement of the economy craftsmen and merchants SMEs Riau Melayu batik and songket, but also it’s means of promotion, enhancement obedient bookkeeping, as well as increased regional revenue for the province of Riau

The rapid economic and business development affects business actors to enhance their awareness to manage the businessby implementing Good Corporate Governance (GCG). The implementation is aimed to avoid deceitfulness that endangerscompany’s assets. GCG becomes a key of success for a company to grow and earn profit in a long term, so it can winglobal competitiveness. The implementation of GCG in BUMN is not easy. So, it needs more independent and professionalmanagement to do its tasks. The role of independent internal auditors is important in implementing GCG. The internalaudits are required to provide information on sufficiency and affectivity of company’s internal control. An internal auditormust be one who has competency in finance because his role is to watch managerial activities. Besides knowledge onauditing, an auditor is expected to have knowledge on audited substance. Therefore, the competency of internal auditorsare needed to bridge the needs of Commissioner Board on auditing roles and internal controls with constraints absorptionof technical problems in accounting, auditing, and internal control. The result of this research showed that most BUMNs inbanking sector in Central Java have implemented GCG. The internal audits are in line with Commissioner Board, if so theBoard makes mistakes, it will be easily detected.Key Word : Internal audit, Good Corporate Government

The objective of this paper is to discourse critical paradigm to respond economic globalization, especially in higher education liberalization.  Higher Education liberalization is employed by World Trade Organization (WTO), firstly  is introduced concept of higher education corporatization. Corporatization is one of implementation strategy of New Public Management (NPM) in public sector.  This paper based on results of case study in one of Perguruan Tinggi Negeri Badan Layanan Umum (PTN BLU). PTN BLU is an example of NMP implementation. NPM is campaigned by International Institution such as World Bank (WB) and Internationally Monetary Fund (IMF). WB, IMF, and WTO use accounting as  a surveillance system. In  Habermas’s Critical Theory perspective,  higher education corporatization is lifeworld moneterization, with accounting as steering media. The effects of that are social pathologies, they are loss of meaning, anomie, and psychopathology. Loss of  meaning in higher education as a knowledge development institution, that dedicate to humanism has transform a corporate, that produce knowledge based economy (KBE) according to market demand.  Losses of academician identities, psychological disease are other examples of social pathologies. Keywords: Habermas, corporatization,  lifeworld, BLU, social pathology

International Financial Reporting Standards are standards focusedin fair value approach on measurement and disclosure criteria that requirethe greater extent of the exerciseof professional judgment. This study aims tounderstand the exercise of auditor professional judgment in InternationalFinancial Reporting Standards (IFRS) in fair value of fixed assets, tounderstand the factors that contribution in exercising professional judgmenton fair value of fixed assets and what constrains that emerge whenexercising professional judgment in fair value of fixed assets as well assolution that can be done to overcome these problem.This study uses qualitative research methods with aphenomenological approach as it is meant to analyze and look for themeaning behind the experiences of the auditor in exercising their professionaljudgment. This study focused on the exercise of professional judgment on thefair value of fixed assets. The research was conducted through interviewswith auditors who work as public accountants in public accounting firm.Results of this study indicate that auditors exercise their professionaljudgment to review the appraisal value by assessing the reasonableness of theassumptions, methods and data used. Auditors exercise their professionaljudgment by considering the factors that influenced such as consideration ofmateriality, subjectivity, knowledge, and experience as well as factors such asthe audit job IFRS requirements, the nature of accounts, compliances withIFRS, audit history, engagement management, fraud risk and going concern.The auditor had no difficulties in using professional judgment in assessingthe fair value of fixed assets due to the existing appraisal valuation. Insteadauditor experienced problems when assessing the fair value of financialinstruments is important for future research. Finally, team work anddiscussion are solution that auditors used to overcome the problem inexercising professional judgment.

The purpose of this research is to examine the effect of job experience, independence, objectivity, integrity, and competence on the quality of audit results at Representatives BPKP of Central Java. Job experience was measured by indicators the length of works as an auditor and the number of inspection tasks are performed. Independence was measured by indicators of independence in programming, in the execution of work, and independence in reporting.Objectivity was measured by indicator, free from conflict of interest and disclosure of factual conditions. Integrity was measured by indicator honesty, courege, prudence, and responsibility that auditors have. Competency was measured by indicator personal quality, general knowledge, and specialized expertise. While quality of audit results was measured by indicator of compliance with auditing standard and quality of examination report. The population of this study is civil servants whose work at Representatives BPKP of Central Java with sample is the civil servants has been following education and training as functional auditor. Data analysis was performed with multiple linear regression model. Test result showed that job experience, independence, and objectivity has no effect on quality of audit result at representatives BPKP of Central Java. While the integrity and competence have influence to quality of audit result at representatives BPKP of Central Java. Key words: job experience, independency, objectivity, integrity, competency, quality of audit result.

Organization as a system of behavior included input, process and output. A collection of people, facilities and infrastructure could be used as input for further processing. Form and the process can be the interaction of people involved in the organization. The form of output was a result of cooperation in implementing something to achieved the same goal. The general purpose of operation can not function when not translated into specific objectives. Its not easy to measure achievement objectives for organizations that do not produce tangible outputs such as in the College of Economics Totalwin Semarang engaged in the business of education services. In such organizations, faculty and staff input is a factor that perform a process inorder to create good output. One of the problems still faced by the existing College of Economics Totalwin Semarang until now was "Why do some lecturers work better than other lecturer?" One of the tasks Management College of Economics Totalwin Semarang was to identify the causes of things that could happen. Source of effectiveness of lecturers include motivation, ability, knowledge, skills, attitudes and stress. The differences are influenced by the motivation of work and that can lead to different performance of each faculty. The problem in this study were 1). Work motivation could affect on the performance of lecturers STIE Totalwin Semarang. 2). Which was the factor of work motivation could dominant affected the lecturerperformance in STIE Totalwin Semarang