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This study examines the effect of audit committee, independent auditcommittee, and shariah supervisory boar on earnings management inIndonesia sharia banking. Population in this study were all Islamic banks inIndonesia, which fully published annual report for the year 2010-2012 andhas complete data about the profile of audit committee and the shariasupervisory board. Based on purposive sampling method, 33 samples wereobtained by observation data. Secondary data was collected throughdocumentation and analyzed with multiple linearregressionanalysis.Theresults of this study indicate that numbers of audit committee andindependent audit committee has significant influence on earningsmanagementinIndonesiashariabanking.ButTheSharia Supervisory Board has to significant effect on earningsmanagement in Indonesia sharia banking.

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

The purpose of this study is to evaluate the effect of corporate governance mechanism on financial performance in thebanking sector. The independent variables consist of institutional ownership, management ownership, independent boarddirector, board of directors and audit committee. Bank performance is measured by Return On Equity (ROE). Thepopulation in this study is the bank listed in Indonesia Stock Exchange (IDX) in the period 2011-2013. This study datacome from bank annual reports obtained from the Indonesian Stock Exchange website and Indonesian Capital MarketDirectory (ICMD). By purposive sampling method, this research got28 samples in each period, so 84 (28 sample × 3years) annual report will be used in this research. The analysis technique used to test the hypothesis is multiple regressionwith SPSS 16.The results show that the board of directors have a positive effect to the bank performance. Iinstitutionalownership has a negative effect to bank performance. However, management ownership, independent board and auditcommittee have no influence to bank performance.Keywords: Institutional ownership, Management ownership, Independent board directors, Board of directors, Auditcommittee, Return on equity, corporate governance

Secara ekonomi informasi terhadap produk akan lebih dikenal secara luas dimana dan kapan saja dengan informasi yang lebih lengkap dan dapat diperbaharui dengan memanfaatkan media Web sebagai promosiDibandingkan dengan brosur atau pameran, media online menyediakan informasi berkelanjutan dan berkesinambungan. Dimana dengan menyediakan informasi secara online UKM hanya memerlukan satu buah produk beserta spesifikasinya sebagai sample selanjutnya memberikan layanan pemesanan order. Komunikasi dengan buyer dapat dilakukan dengan murah dan cepat melalui e-mail, meskipun dipisahkan oleh jarak yang sangat jauh.Perancangan WEB sebagai media untuk mempromosikan produk edukasi bagi anak hanya bersifat  mendampingi tidak menggantikan pameran yang sudah menjadi agenda tahunan tetapi untuk menjaga kelangsungan informasi dan memperbaharui informasi produk yang belum dimiliki oleh UKM ini.

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

This study examines the effect of environmental performance measured from PROPER ( Performance Rating Program in Environmental Management ) towards sustainability report disclosure practices and economic performance . Sustainability Report ( SR ) was measured by 79 items of disclosure by the GRI G3 (2006) , while the economic performance using scale industries calculated return of Al - Tuwaijiri , et al . (2004) . Samples in this study were taken by purposive sampling technique that companies listed on the Stock Exchange and publish an annual report in 2011-2012 . The statistical methods used in this study is a simple regression analysis to examine the effect of environmental performance on sustainability report and multiple regression analysis to examine the effect of environmental performance and sustainability report on economic performance . Data analysis and hypotheses tests in this study using SPSS version 16. Results showed that the company's environmental performance have a significant positive effect on Sustainability Report Diclosure. Meanwhile, the results of the second hypothesis shows that environmental performance has a significant impact on economic performance. And the results showed that the third hypothesis Sustainability Report Diclosure have a significant positive effect on economic performance .Keywords : Global Reporting Initiative , Sustainability Reporting , Economic Performance , Environmental Performance

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.

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.

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.

Public accountant has an important role to the business. Their opinion through audit statement has been used by stakeholder of the company to make economic decision. Audit statement expected to improve the quality and credibility of the financial statement released by management. But after Enron scandal that involved auditor of Arthur Andersen, one of the biggest public accountant firm in the world, professionalism of auditor was questioned. Implication of the scandal, America released Sarbanes-Oxley Act in 2002, while Indonesia has released UU No. 5 in 2011 to regulate public accountant profession, that can increase professionalism of public accountant at the same time protects public accountant and public interest. Key words:   public accountant, UU No. 5 tahun 2011, professionalism, Enron scandal, financial statement, and audit statement.

Microsoft sebagai pengembang software terbesar saat ini tentu saja sangat memperdulikan keamanan softwarenya. Ada beberapa Microsoft Management Tools untuk mengatasi vulnerability, namun banyak orang yang tidak mengetahui bagaimana cara mengimplementasikannya. Salah satunya adalah penerapan Patch Management untuk membuat komputer lebih aman. Cara ini adalah cara yang paling mudah untuk diterapkan, hanya saja beberapa pengguna komputer tidak menghiraukannya.

Abstract :   The change of paradigm on local government implementation from   centralized government system to decentralized one and the centralization of authority on center government and local one (executive) to power sharing between the executive and local legislative should be followed up by changing of management of local government. The management of local government should have a change of value of which the previous of management executed by internal interest orientation of government organization toward an external one attached by the improvement of service and delegation of a part government service-duty to public one as well, so that the law enforcement authority must be cooperated to realize the justice and welfare of local autonomy era. Keyword : equity and democratization of law

Abstract: UU No. 32 2009 utilizes various law requirement, either administrative law, civil law, or code penal law. Civil law requirement covers the solution of conflict in environment in court and out of court. The solution of environment in the court covers group accusation, environment organization accusation right, or government accusation right. Through the above it is hoped to give fright effects as well as improve the awareness of the whole stake holders on the importance of environment management for the next generation. Key words: conflict solution, environment

Abstract: Sunset policy is a government program to invite people to pay their tax. Sunset policy is hoped to improve structure and infra structure tax paying. Sunset policy aims at driving tax payer in fulfilling their obligation. The opportunity to the tax payer to become the honest tax payer trough this policy is hoped to raise tax paying in the future. This willing in paying tax need to be conducted by giving an easy service and transparent management. Therefore, it is necessary to explain the society about the rules and the related laws. It is hoped to give improvement in tax paying. Keywords: sunset policy, tax payers, obidience

Abstract : Cooperative forest management is a social forestry strategy to improve community prosperity. Cooperative forest management not only produce timber but also use all the forest resources. Forest management has been change not only for company profits, it’s also for advantages of local community inside and around the forest. Keywords : Forest Resources Management

Abstract : The problems of criminal law enforcement lies in the function of  supervision in the management of the criminal justice system and civil law Cultur. The effort needs to be done with the oversight function of the Supreme Court beguile wider, not only include the supervision of the court process but also the supervision of the overall process of criminal law enforcement. In addition, in order to realize justice in society in the culture of civil law need to use a broad interpretation and is always carried out reform of criminal law (legalreform). Key words: oversight function, Cultur civil law

AbstractBankruptcy is a situation where the debtor is unable to make payments against the debts of the creditors. State can not afford the usual due to financial difficulties (financial distress) of the debitor who has suffered a setback. The main purpose of bankruptcy proceedings against the Limited Liability Company is to acceleratethe process of liquidation in the context of the distribution of company assets to pay debts that the company has experienced financial difficulties that caused the insolvency.Company Limited as a corporation having characteristics such as private law, including the separation of assets between the management company with Limited Liability, if a limited company into bankruptcy so that the company broke up how the management responsibilities of a Limited Liability Company? whether the management company can still be held liable or not Keywords: Company Limited, Bankruptcy.

AbstractsEnforcement of Environmental Law in Indonesia is still very poor although some times the legal framework related to environmental management are experiencing recent changes made ​​Act number 32 of 2009 on the Protection and Environmental Management. Environmental law enforcement problems occurred in addition to human resource issues are also global environmental problem that is both attractive differing interests between developed and developing countries, because environmental issues are not only related to criminal cases but also civil law. Perhaps the administrative problems to environmental problems must be resolved in a comprehensive and integral. Key words  :Enforcement of Environmental Law, the legal aspects related

In the effort to increase the performance and prosperity of hospital employees, the organization needs to manage the job satisfaction, commitment of organization norms. Target of this research, was to test the effect of job satisfaction and organizational commitment in employees performance on BRSUD Sukoharjo. This sample research used purposive sampling technique and the data collected by questionare. The hypothesis tested by simple regression analysis and double regression with test, f test and coefficient of determination. Result of research found that there are positive andsignificant influence between satisfaction of job, organizational commitment, toword the employees performance of BRSUD sukoharjo employees, either through partial and simultan.Based on that results, we suggest the way to increase performance in the future, management must employees performance it’s performance. Beside that, the hospital’s management have to evaluate and implement activities during the periodically for better employees performance with organizational commitment, and job satisfaction.

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