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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 determine whether the independent variables thatOperating Expenses to Operating Income and Loan to Deposit Ratio, andNet Interest Margin as a moderating variable jointly significantly affectearnings changes. As well as to determine which variable partial effect onearnings in the banking changes listed in Indonesian Banking Directory.Based on the above objectives, the study was conducted using purposivesampling method, meaning that the sample in this study were selected basedon specific criteria. The sample in this study from the year 2006 - 2012amounted to 90 banks. Data collection techniques based on secondary data.In this study, the secondary data obtained from the financial statements ofbanks registered in Indonesian Banking Directory in the year 2006-2012 .The results of hypothesis testing using t-test, showed that thevariable BOPO ratio has no significant influence on changes in income andLDR have a significant negative effect and not to changes in bank earnings .As for testing moderating ie, the variable is not a variable net NIMmoderating influence of variables on BOPO and LDR variables to changesin earnings in the bank listed in the directory of Indonesian banking (DPI).

This study is performed to test the effect of LDR, and BOPO toward NIM to increase ROA. The objective to analyze the effect of the bank financial ratios performance (LDR and BOPO) toward NIM to increase ROA in banking industry over period 2011-2013. Sampling technique used here is pusposive sampling. The data was taken Otoritas Jasa Keuangan (OJK). It is gained sample amount of 114 data. The analysis technique used here is multiple regression with the least square difference and hypothesis test using t-statistic to examine partial regression coefficient and f-statistic to examine the mean of mutual effect with level of significance 5%. In addition, classical assumption is also performed including normality test, multicolinearity test, and heteroscedasticity test. The result shows LDR and BOPO to have influence toward NIM at level of significance less than 5%, and LDR and BOPO, and NIM have influence toward ROA at level of significance more than 5%. Key words:LDR, BOPO, ROA, Net interest margin

Penelitian  yang dilakukan  terhadap sampel siswa/i SMP Pangudi Luhur Salatiga ini bertujuan untuk mengetahui pengaruh dukungan sosial orang tua dan monitoring orang tua terhadap self-esteem remaja awal. Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Adapun alat yang digunakan dalam penelitian ini berbentuk angket, yakni angket dukungan sosial orang tua, monitoring orang tua dan self-esteem. Metode analisa data yang digunakan adalah analisa regresi 2 prediktor dengan bantuan program SPSS versi 17. Hasil penelitian menunjukkan bahwa dukungan sosial orang tua dan monitoring orang tua secara simultan berpengaruh signifikan terhadap self-esteem (F- reg=33.833; p-value<0.05), dan total sumbangan yang diberikan sebesar 48.11%. Masing-masing variabel memberikan sumbangan sebesar 12.42% dan   35.69%.   Sumbangan   Monitoring   Orang   Tua   lebih   besar   (ß- MOT=0.525) dibandingkan sumbangan dari Dukungan Sosial Orang Tua (ß-DOT=0.206). Total sumbangan sebesar 48.11% menandakan bahwa masih ada  variabel-variabel  lain  di  luar  penelitian  ini  yang  dapat  dijadikan sebagai prediktor self-esteem sebesar 51.89%.

This research aimed to examine and analyze the effect of executive characteristic, size, sales growth, and leverage towards corporate tax avoidance. On this research, leverage used as mediating variabel to mediate the relationship between executive charactheristic, size, and sales growth to corporate tax avoidance. The population in this research is manufacturing companies listed on the Indonesian Stock Exchange period 2012 to 2014. The sampling technique was done by purposive sampling with sample data which gathering of this research was 129. Data was processed by SPSS software using multiple regression analysis and path analysis. The result of this research showed that executive characteristic, size, sales growth, and leverage had a significant effect to tax avoidance. Based on path analysis, leverage as mediating variabel can’t mediate the relationship between executive characteristic to tax avoidance, but it can mediated the relationship between size and sales growth to tax avoidance in the company. Keywords: executive characteristic, size, sales growth, leverage, tax avoidance

The purpose of this study is to know the efforts undertaken by theGovernment of Demak Regency to obtain unqualified opinion. These effortsneed to be appreciated by the local Government Apparatus. TheGovernment's aim is to improve the reliability of the quality of the resultingfinancial statements, particularly in terms of asset management.The selected sample is 141 respondents with purposive samplingtechnique in Demak Regency. Data were obtained by distributingquestionnaires. The questionnaire returned as many as 138 questionnaires.Data analysis using Moderated Regression Analysis (MRA) using ProgarmSPSS.The results showed that the application of local financialaccounting system has a positive effect on the quality of financial statements,while the competence of human resources negatife affect the quality offinancial statements. Similarly, adding organizational commitment as amoderating variable, the application of local financial accounting system hasnegatife influence on the quality of financial statements and human resourcescompetence have a positive effect on the quality of financial statements.

Penelitian ini bertujuan untuk: 1) Untuk mengetahui ada tidaknya hubungankesadaran politik dengan partisipasi politik pemilih pemula dalam pilkades di Desa Klodran,Kecamatan Colomadu, Kabupaten Karanganyar tahun 2016; 2) Untuk mengetahui adatidaknya hubungan civic disposition dengan partisipasi politik pemilih pemula dalam pilkadesdi Desa Klodran, Kecamatan Colomadu, Kabupaten Karanganyar tahun 2016; 3) Untukmengetahui ada tidaknya hubungan kesadaran politik dan civic disposition dengan partisipasipolitik pemilih pemula dalam pilkades di Desa Klodran, Kecamatan Colomadu, KabupatenKaranganyar tahun 2016.Metode yang digunakan dalam penelitian ini adala metode penelitian eksplanatif,yaitu mencari hubungan antara variabel bebas dan variabel terikat. Populasi dalam penelitianini adalah masyarakat pemilih pemula masyarakat Desa Klodran, Kecamatan Colomadu,Kabupaten Karanganyar tahun 2016, yakni 383. Sampel dalam penelitian ini adalah sebanyak100 orang. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah randomsampling, yaitu simple random atau cara pengambilan sampel secara acak. Teknikpengumpulan data yang digunakan dalam teknik ini adalah teknik angket atau kuisoner.Angket digunakan untuk mengumpulkan data tentang kesadaran politik, civic disposition danpartisipasi politik. Dalam penelitian ini validitas yang dicari adalah validitas eksternal danreliabelitas yang dicari adalah reabilitas internal. Teknik analisis data yang digunakan adalahteknik korelasi ganda.Berdasarkan hasil penelitian diketahui bahwa nilai F hitung > F table (67.536 >3.090)jadi dapat disimpulkan bahwa hubungan yang positif dan signifikan kesadaran politik dancivic disposition dengan partisipasi politik pemilih pemula di Desa Klodran, KecamatanColomadu, Kabupaten Karanganyar, terbukti kebenarannya.Kata Kunci: Kesadaran politik, Civic Disposition, Partisipasi Politik, Pemilih Pemula,Pemilihan Kepala Desa

Company value described how good or bad the manager of wealth management, itcan be seen from the measurement of financial performance obtained. The purpose of thisreasearch is to analyze the effect of the financial performance of the company's value tothe disclosure of corporate social responsibility as a moderating variable onmanufacturing companies listed in Indonesia Stock Exchange period 2012-2015. Theindependent variables are financial performance (ROA, ROE, CR, DER, TATO), thedependent variable is the enterprise value (Tobin's Q) and variable CSR as moderation.Samples were 30 companies listed on the Stock Exchange. Sampling of thepopulation using purposive sampling technique. Financial reporting data, ICMD andannual reports obtained from IDX. Testing the hypothesis in this research using multipleregression analysis with SPSS applications 21.The results of the research with multiple linear regression showed that theROA, ROE, CR, DER significant positive effect on firm value, while TATO significantnegative effect on firm value.The moderating variables with interaction test shows thatdisclosure corporate social responsibility moderating influence ROA by value company,while corporate social responsibility disclosure doesn’t moderating influence ROE, CR,DER, TATO by value of the firm.

Smart City adalah skonsep tata kota yang mengoptimalkan teknologi informasi dan digital untuk meningkatkan kesejahteraan dan kebahagiaan masyarakat, serta meningkatkan layanan Pemerintah. Kota Pekalongan sedang berupaya untuk mempersiapkan diri dalam proses implementasi Smart City. Dalam referensi diketahui bahwa salah satu indikator kesiapan implementasi Smart City adalah Smart Governance, yang terdiri atasi empat indikator utama yaitu Participation in decision-making, public and social services, Transparent Governance, political strategies and perspectives. Dari keempat indikator tersebut diperjelas ke dalam indikator operasional yang lebih mudah diukur secara kuantitatif. Oleh sebab itu metode penelitian dipilih mix research methods karena data yang diperoleh dilakukan melalui cara kualitatif dengan wawancara kepada narasumber. Hasil data dikelola dan diolah menggunakan cara kuantitatif. Cara kuantitatif tersebut adalah metode Fuzzy Inference System (FIS) Mamdani. Dari keempat indikator utama diturunkan menjadi 21 variabel input Hasil yang diperoleh adalah tingkat kesiapan Kota Pekalongan dalam mengimplementasikan Smart City dari Perspektif Smart Governance adalah 1,5 (Sedang).

Perangkat mobile paling banyak digunakan oleh masyarakat untuk mengakses informasi. Keterbatasan perangkat mobile adalah ukuran layar yang relatif kecil. Tujuan penelitian ini adalah menganalisis pengaruh kesederhanaan dan konsistensi terhadap kegunaan portal web mobile serta implikasinya terhadap kepuasan konsumen. Responden pada penelitian ini adalah mahasiswa yang menggunakan layanan web mobile untuk mengakses toko online. Data dikumpulkan dengan menggunakan kuesioner yang diberikan langsung kepada responden. Penelitian ini menggunakan analisis path. Pengaruh antar variabel diuji dengan menggunakan uji t. Hasil penelitian adalah : (1) Kesederhanaan fitur web mobile tidak berpengaruh terhadap Kegunaan, sedangkan Konsistensi layanan antara web mobile dan web pada perangkat desktop/laptop berpengaruh positif terhadap Kegunaan; (2) Kesederhanaan fitur web mobile, Kosistensi layanan antara web mobile dan web pada perangkat desktop/laptop, dan  Kegunaan web mobile berpengaruh positif terhadap kredibilitas layanan web mobile; (3) Kegunaan tidak berpengaruh langsung terhadap kepuasan pengguna sedangkan kredibilitas layanan web mobile berpengaruh positif terhadap kepuasan pengguna.

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.

The study aims to analyze the influence of internal control systems and the use of information technology on the quality of financial reports, with human resource competence serving as a mediating variable. The study was conducted at 18 Community Health Centers (Puskesmas) in Gresik Regency, with the main indicators being internal control systems, the use of information technology, financial report quality, and human resource competence. Using purposive sampling, a sample of 70 respondents comprising the population of Puskesmas employees in the Gresik region was selected for the study. The Partial Least Squares Structural Equation Modeling (SEM-PLS) method was used as the data analysis technique after all primary data were collected via a questionnaire specifically designed to represent the relevant variables. Based on the research results, the quality of financial reports has a positive impact when utilizing an information technology-based internal control system. However, human resource competence does not have a maximal impact on the utilization of the internal control system; nevertheless, a positive impact can be leveraged through the use of information technology. Further mediation analysis indicates that human resource competency mediates the correlation between internal control systems and financial statement quality. Conversely, human resource competency does not mediate the relationship between the utilization of information technology and financial statement quality. This study underscores the importance of internal control systems, the utilization of information technology, and human resource competency in producing optimal financial statement quality.

This study analyzes the effect of bank lending to profitability by usingcredit risk as a moderating variable. The data used in this study isconventional banking listed on the IDX period 2011-2014. The results ofthis study indicate that loan disbursement negatively affects profitability,credit risk negatively affect profitability and credit risk can not moderate theeffect of credit distribution on the profitability of banks in Indonesia.Keywords: lending ratio, credit risk, profitability

Penelitian ini bertujuan untuk mengetahui besarnya kontribusi beberapa variabel, yaitu: (1) efektifitas kepemimpinan, (2) budaya organisasi, (3) etos kerja, dan (4) efektifitas kepemimpinan, budaya organisasi, etos kerja secara bersama-sama terhadap kepuasan kerja guru MA Raudlotul Huffadz Kediri Tabanan.Populasi dalam penelitian ini adalah guru-guru MA Raudlotul Huffadz Kediri Tabanan yang berjumlah 30 orang. Teknik pengambilan sampel menggunakan teknik total sampling, yang mengambil sampel seluruh guru di MA Raudlotul Huffadz Kediri Tabanan.Penelitian ini dirancang dalam bentuk penelitian ex-post facto.Data dalam penelitian ini dikumpulkan dengan menggunakan kuesioner.Data dianalisis dengan menggunakan uji regresi sederhana dan uji regresi ganda.Eksplanasi penelitian bersifat kausal korelasional deskriptif.Hasil penelitian menunjukkan bahwa: (1) Efektifitas kepemimpinan memberikan kontribusi signifikan terhadap kepuasan kerja guru MA Raudlotul Huffadz Kediri Tabanan dengan kontribusi sebesar 24,20%; (2) Budaya organisasi memberikan kontribusi signifikan terhadap kepuasan kerja guru MA Raudlotul Huffadz Kediri Tabanan dengan kontribusi sebesar 10,10%; (3) Etos kerja memberikan kontribusi signifikan terhadap kepuasan kerja guru MA Raudlotul Huffadz Kediri Tabanan dengan kontribusi sebesar 38,20%; dan (4) Efektifitas kepemimpinan, budaya organisasi dan etos kerja secara simultan memberikan kontribusi signifikan terhadap kepuasan kerja guru MA Raudlotul Huffadz Kediri Tabanan dengan kontribusi sebesar 72,50%.Berdasarkan temuan tersebut dapat disimpulkan, bahwa terdapat kontribusi yang signifikan efektifitas kepemimpinan, budaya organisasi, dan etos kerja terhadap kepuasan kerja guru MA Raudlotul Huffadz Kediri Tabanan.Dengan demikian, ketiga variabel atau faktor tersebut dapat dijadikan prediktor tingkat kepuasan guru MA Raudlotul Huffadz Kediri Tabanan.

The purpose of this research is to examine the effect of CEO power onfirm performance and the moderating influence of independent board on therelationship between CEO power and firm performance. Indicator of CEOsPower studied were the CEO ownership in the company (CEO Ownership).The firm performance studied with the calculation of PE Ratio. Then, theindependent board is a proportion of independent board on the board ofcommissioners.The research is conducted by quantitative methods using secondarydata. Secondary data comes from the company's annual report listed on theIndonesian Stock Exchange. This research population is company listed onthe Indonesian Stock Exchange, and then the samples were taken bypurposive sampling with criteria manufacture company that not sufferedlossesduringthe observation process and have the data required in this study,in order to obtaina sample of 267 companies. This study use sregressionanalysis to the test the parameters individually significant (t - test).The result of the hypothesis test indicates that the CEO Powerwith CEO ownership as indicator has no effecton the firm performance withPE ratios are calculated, and the independent board based on the proportionof independent board does not have a moderating effecton the relationshipbetween CEO power and firm performance.

This study aims to determine the effect information technology capability and quality of management accounting informationwith technological uncertainty as moderating variable. The highest business competition requires companies to be able tooptimize their resources. Company with information technology capability will able to produce good quality of information.The existence of changes in the external environment related to the rapid development of technology and uncertain technologyrequire companies to be able to respond precisely. Thus, the existence of technological uncertainty will stronger therelationship between information technology capability and quality of management accounting information. Data werecollected from companies that listed in Indonesia Stock Exchange. Respondent represented by accounting manager as of 95people were participated in filling out the questionnaire. Then, the data processed using SEM analysis technique. Thescreening stage of the data generated 94 responses that were used for decision making of the results study. Data processing hasbeen done using the software SPSS 16.0 and WarpPLS 4.0. The result of this study supports the hypothesis that states there arepositive effect of information technology capability toward quality of management accounting information. Whereas, thehypothesis that states technological uncertainty moderates the relationship between information technology capability andquality of management accounting information is not supported. This study is limited to the lack of connection between thevariables in the study due to the lack of the data and heterogeneous of the sample type selection.Keywords: information technology capability, technological uncertainty, quality of management accounting information

Teknologi elektronika dalam komponen/elemen dasar elektronika maupun pada sebuah sistem terpadu. Penelitian-penelitian sebelumnya yang pernah dilakukan pada umumnya melakukan pengamatan besaran-besaran fisis dan perubahannya dengan menggunakan beberapa sensor. Salah satu untuk mendeteksi perubahan atas fenomena fisis yang terjadi dengan menggunakan sensor / transducer seperti LDR, PTC, NTC, ping, PIR dan lain sebagainya. Pengamatan perubahan fisis ini diperlukan untuk kebutuhan pengamatan dan analisa atas perubahan fisis suatu perangkat, sehingga dapat memberikan simpulan sementara atau prediksi terhadap tindak lanjut sistem dalam menangani perubahan tersebut. Perkembangan saat ini adalah penggunaan mikrokontroler Arduino yang merupakan keluarga dalam rangkaian terpadu ATMEL sebagai salah satu media bantu pengamatan perubahan fisis seperti suhu, kecepatan, jarak, tekanan dan lain sebagainya.Pada kesempatan penelitian ini tim peneliti berupaya untnuk melakukan visualisasi data terekam berkaitan dengan sistem logger. Pengamatan dilakukan dengan merekam data yang dikirim oleh papan Arduino oleh perangkat lunak komputer, yang pada kesempatan ini menggunakan MATLAB. Kemudian MATLAB akan memvisualisasikan dat yang diterima secara realtime dalam mode grafik.Hasil penelitian ini terfokus pada pengamatan dan analisa terhadap konsep antarmuka/interfacing antara mikrokontroler dan komputer, meliputi desain, rancang bangun dan pemrograman yang terlibat dalam suatu simulasi sistem kendali terpadu berbasis Arduino-MATLAB. Visualisasi data secara realtime diperoleh dengan mengkondisikan perangkat papan Arduino yang terhubung dengan sensor jarak (ultrasonik) untukmengirimkan data secara signifikan terhadap perubahan jarak yang ada, dan data ini kemudian direkam oleh variabel MATLAB dan menampilkannya dalam format grafik plot, yang terdistribusi dalam sumbu x mewakili jarak dalam centimeter dan sumbu y mewakili besaran waktu dalam detik. Hasil berjalan baik secara realtime dan sesuai dengan standar ukuran sebenarnya.

Serangkaian elektronika modern telah mengembangkan sistemnya dengan menggunakan operasi sistem digital, yang menggunakan sinyal dan besaran digital dalam memberikan penggerak / trigger maupun menghasilkan sinyal / signal generator yang dapat digunakan untuk kelanjutan sistem dalam mata rantai sistem digital dan komputasi. Besaran nilai analog seperti temperatur, tekanan, kecepatan, dan alin sebagainya, yang melibatkan besaran fisis, mampu dikemas dalam sebuah sistem digital, yang masih yang pada umumnya masih bersifat non komputasi. Pengadaan sistem terpadu yang bisa dilakukan untuk menjembatani permasalahan pengolahan data yang terekam dari perangkat elektronik masih memiliki tingkat kesulitan yang tinggi dan pembiayaan yang mahal.Mikrokontroler yang mewakili suatu figur sistem kendali modern telah dikemas hanya dengan mengimplementasikan sebuah chip / rangkaian terpadu, yang kemudian berkembang hingga penggunaan memori dan processor beserta elemen pendukungnya seperti register, AT command, I/O system, dan lain sebagainya. Bahkan hingga pada saat ini, mikrokontroler telah dikemas dalam sebuah modul aktif kit.Hasil penelitian ini adalah pengamatan dan analisa terhadap beberapa teknik antarmuka meliputi perancangan dan pemrograman yang terlibat dalam suatu model sistem kendali. Teknik antarmuka pemrograman perangkat lunak dengan bahasa C jauh lebih mudah dimengerti oleh perancang sekalipun untuk tingkat pemula, dengan diketahuinya struktur dasar yaitu void setup(), void loop() dan beberapa tipe variabel serta konsep percabangan atau kondisional, Sementara itu teknik antarmuka perancangan perangkat keras diperlukan beberapa pengetahuan dasar elektronika dalam hal karakteristik tegangan dan arus dari elemen masukan, yang harus disesuaikan dalam kerangka I/O dari Arduino yang menuntut pengkondisian tegangan dan arus berkisar pada 5-9 volt, dan arus sebesar 500mA.

This study examines the effect of time budget pressure as a moderating variable on the relationship between individual factors, namely accountability, ethical awareness, and auditor independence and audit quality on BPK Representative Maluku province. Respondents are auditors working on BPK RI Representative Maluku Province. Population are42 respondents, but only 34 respondents who returns quesionary and can be used in data processing. The sampling method used is census sampling. Data processing is performed using moderated regression analysis (MRA) and assisted by SPSS version 17.0. The results showed that time budget pressure to moderate the relationship between accountability and audit quality as well as moderate the relationship between ethical awareness and the audit quality, but time budget pressure has not influence moderate therelationof auditor independence and audit quality. Keywords: accountability, ethical awareness, auditor independence, time budget pressure, audit quality

This study aims to examine procedural justice, distributive justice, and interactive justice perceived by manager in the workplace about the treatment received from organization on their outcomes by using theory of planned behavior, organizational justice theory, and expectancy theory. The outcomes shown by managers include trust in supervisor and managerial performance. This study uses survey method in collecting data and sample selection method at state-owned companies in Maluku Province represented by 310 middle and lower managers. The hypotheses are tested by Structural Equation Modeling.    The results show that procedural justice and interactive justice has significant influence on managerial performance, whereas distributive justice has no influence on managerial performance. Empirical evidences show that distributive justice and interactive justice has influence on trust in supervisor, whereas procedural justice has no influence on trust in supervisor. Trust in supervisor also has influence on managerial performance. Keywords: Procedural Justice, Distributive Justice, Interaction Justice, Trust in Supervisor, Managerial Performance.