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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.

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.

Tujuan yang ingin di capai dalam penelitian ini adalah:1) Untuk mengetahui ada tidaknya Pengaruh Lingkungan Sekolah terhadap Pembentukan Karakter Peserta Didik pada siswa kelas X,XI,XII di SMK Tunas Nusantara Jaten Karanganyar Tahun Ajaran 2015/2016. 2) Untuk mengetahui ada tidaknya Pengaruh Profesionalisme Guru terhadap Pembentukan Karakter Peserta Didik di SMK Tunas Nusantara Jaten Karanganyar Tahun Ajaran 2015/2016.3) Untuk mengetahui ada tidaknya pengaruh Lingkungan Sekolah dan Profesionalisme Guru terhadap Pembentukan Karakter Peserta Didik di SMK Tunas Nusantara Jaten Karanganyar Tahun Ajaran 2015/2016. Dalam Penelitian ini populasinya adalah siswa kelas X,XI,XII SMK Tunas Nusantara Jaten Karanganyar Tahun Ajaran 2015/2016 yang berjumlah 160 siswa. Teknik pengumpulan data menggunakan angket, observasi dan dokumentasi. Hasil Peneliti menjelaskan 1) ada hubungan yang positif dan signifikan antara Pengaruh Lingkungan Sekolah dan Pembentukan Karakter Peserta Didik. Terbukti kebenarannya untuk mengetahui kebenarannya maka Rxy1 = 0,843 selanjutnya nilai Rxy1 di bandingkan dengan nilai tabel = 30 Signifikan 5% = 0,361 dan signifikan 1% = 0,463 hasil analisis menunjukan bahwa nilai rxy1 = 0,843 > r tabel 5% = 0,361 dan 1% = 0,463 2) ada hubungan yang positif dan signifikan antara Profesionalisme Guru dan Karakter Peserta Didik. Terbukti kebenarannya untuk mengetahui kebenarannya maka Rxy2 = 0,878 selanjutnya nilai rxy2 dibandingkan dengan nilai tabel = 30 signifikan 5% = 0,361 dan signifikan 1% = 0,463 hasil analisis menunjukan bahwa nilai rxy2 0,878 > r tabel 5% = 0,361 dan 1% = 0,463. 3) ada hubungan yang positif dan signifikan antara Pengaruh Lingkungan Sekolah dan Profesionalisme Guru terhadap Pembentukan Karakter Peserta Didik.terbukti kebenaranya untuk mengetahui kebenarannya maka di peroleh nilai F = 0,802 Selanjutnya nilai F hitung dibandingkan dengan nilai F tabel Signifikan 5% yaitu 0,361. Dengan nilai F hitung = 0,802 > F Tabel = 0,361Kata Kunci : Lingkungan Sekolah, Profesionalisme Guru, Karakter.

Tujuan yang dicapai dalam penelitian ini adalah Mengetahui pengaruh media pembelajaran berbasis TIK dalam menunjang pembelajaran terhadap prestasi belajar pada siswa kelas XI SMA N Colamdu Tahun Pelajaran 2015/2016. Penelitian ini merupakan penelitian kualitatif. Dalam penelitian ini, populasinya adalah siswa kelas XI SMA Negeri Colomadu yang berjumlah 319 siswa. Sampel diambil dengan teknik random dengan cara Quota random sampling dengan mengambil sampel sebanyak 15-20 % dari populasi, dengan hasil perhitungan yang berjumlah 67 siswa. Teknik pengumpulan data dalam penelitian ini menggunakan Metode tes. Metode tes digunakan untuk mengumpulkan data mengenai pengaruh media pembelajaran berbasis TIK dengan prestasi belajar. Triangulasi yang digunakan dalam penelitian ini adalah pertama triangulasi sumber dengan membandingkan apa yang dikatakan siswa dan guru. Triangulasi metode yaitu pembuktian dengan observasi mengenai pelaksanaan penerapan media pembelajaran berbasis TIK. Teknik analisis data menggunakan deskriptif kritis komparatif. Pelaksanaan ini dilakukan dalam satu siklus yang terdiri dari perencanaan, pelaksanaan, observasi, dan refleksi. Berdasarkan penelitian dan pembahasan maka diperoleh kesimpulan bahwa penggunaan media pembelajaran berbasis TIK dapat meningkatkan pemahaman materi tentang penegakan hak asasi manusia di Indonesia siswa kelas XI SMA Negeri Colomadu Karanganyar tahun ajaran 2016, pada kondisi awal menunjukan bahwa dari 33 siswa, yang dinyatakan tidak tuntas atau mempunyai nilai dibawah 70 yaitu sebanyak 33 siswa (100%) dengan rata-rata nilai 63,03. Pada siklus I siswa yang dinyatakan tuntas atau mempunyai nilai diatas 70 sebanyak 7 siswa (21,21%) sedangkan siswa yang belum tuntas dinyatakan 26 siswa (78,79%) dengan rata-rata 56,06. Pada siklus II siswa tuntas sebanyak 32 siswa (100%) dengan rata-rata 83,12. Dengan demikian dapat peneliti menyimpulkan bahwa penggunaan media pembelajaran berbasis TIK dapat meningkatkan pemahaman materi tentang penegakan hak asasi manusia di Indonesia pada siswa kelas XI SMA Negeri Colomadu Karanganyar tahun ajaran 2016/2017.Kata Kunci : Media Pembelajaran Berbasis TIK, Prestasi Belajar

Tujuan penelitian ini adalah untuk: 1) Mengetahui pelaksanaan pendidikan karakter dalam keluarga melalui nilai-nilai budaya Jawa di Desa Pengkok Kecamatan Kedawung Kabupaten Sragen. 2) Mengetahui penerapan pendidikan karakter anak dalam keluarga di Desa Pengkok Kecamatan Kedawung Kabupaten Sragen. 3) Mengetahui faktor-faktor yang menghambat pelaksanaan pendidikan karakter dalam keluarga melalui nilai-nilai budaya Jawa di Desa Pengkok Kecamatan Kedawung Kabupaten Sragen.P enelitian menggunakan pendekatan deskriptif kualitatif, sumber data menggunakan data primer dan data sekunder. Subjek penelitian ini adalah orang tua dan anak pada keluarga di Desa Pengkok Kecamatan Kedawung Kabupaten Sragen. Objek penelitian ini adalah pelaksanaan pendidikan karakter melalui nilai-nilai Budaya Jawa. Teknik pengumpulan data menggunakan observasi, wawancara dan dokumentasi. Keabsahan data menggunakan triangulasi sumber dan triangulasi metode. Teknik analisis data menggunakan model analisis interaktif yang terdiri dari reduksi data, penyajian data, penarikan kesimpulan/verifikasi. Berdasarkan hasil penelitian diperoleh kesimpulan bahwa: 1) Pelaksanaan pendidikan karakter dalam keluarga dilaksanakan oleh orang tua kepada anaknya menggunakan media uang, nasehat, keteladanan orang tua, pembiasaan. 2) Penerapan pendidikan karakter anak dalam keluarga di Desa Pengkok Kecamatan Kedawung Kabupaten Sragen anak belum mampu menerapkan nilai-nilai pendidikan karakter yang diajarkan oleh orangtuanya secara optimal. Di mana dari hasil penelitian masih ada beberapa anak yang masih berbohong atau tidak berbicara jujur. 3) Hambatan-hambatan bagi orangtua dalam memberikan pendidikan karakter yaitu hambatan internal dan hambatan eksternal. Hambatan internal berupa kurang intensitasnya komunikasi dalam keluarga disebabkan kesibukan orang tua yang bekerja, dan kurang harmonisnya hubungan dalam keluarga. Sedangkan hambatan eksternal berupa pengaruh teknologi informasi dan pengaruh lingkungan sosial masyarakat.Kata Kunci: Pendidikan Karakter, Nilai-Nilai Budaya Jawa.

The objective of this research is to examine the effect of Corporate Social Responsibility (CSR) disclosure toward market reaction. CSR disclosure is measured by comparing the corporation CSR disclosure with the GRI standart. Market reaction is measured by abnormal return and unexpected trading volume. The sample of this research consist of 118 manufacture companies listed on the Indonesia Stock Exchange (BEI) in 2013. Multiple regressions were used to analyze the data. Based on the research, the result showed that the CSR Dislosures have no effect toward abnormal return and unexpected trading volume. Keywords : corporate social responsibility (CSR) disclosure, abnormal return, unexpected trading volume

This study aims to examine the effect of the tax aggressiveness and eksplosure media company with its corporate social resposibity ( CSR ). This research was conducted in the mining company listed on the Indonesia Stock Exchange.CSR indicates that corporate responsibility should be based on the triple bottom line of a company's social responsibility , environmental , and financial . Sample were obtained by using pooled time series as many as 68 companies from 2011-2014 . Data collection methods used in this study is a content analysis of social disclosure in the annual report of the company. The use of statistical methos in this research is multiple regression. The results of this study indicate that the tax aggressiveness positive significant effect on CSR , while media eksplosure positive significant effect on CSR . Companies that have a high rate of profit then inclined to make greater disclosure of CSR . CSR communicating through the media will enhance the company's reputation in the eyes of the public in accordance.  Keywords: corporate social responsibiltiy,tax aggressiveness,media eksplosure.  

The local government allocated funds in the form of capital expenditure in the local budget to increase fixed assets. During this shopping areas more used to spending relatively less productive routine. The purpose of this study is to prove empirically the effect of regional revenue and general allocation funds for capital expenditures in the District / City Central Java Province Year 2011-2013 with moderation variables Economic Growth. The population in this study is the Regency / City Central Java province which consists of 35 District / City. This study uses secondary data such as Realization Report 2011-2013 budget. In this study, the test model for hypothesis testing will be done using Moderated Regression Analysis. The data has been collected and analyzed in advance with the classic assumption test. Based on the results of this study concluded that the original income has no effect on Capital Expenditure. General Allocation Fund has a positive influence on Capital Expenditure. Directions regression coefficient is positive, meaning that an increase in the General Allocation Fund will increase capital expenditures. Economic growth does not affect the Capital Expenditure. Economic growth does not moderate relationship with the Regional Income Capital Expenditure. Economic growth does not moderate the relationship with the general allocation fund capital expenditures. Keywords:  Local Revenues, General Allocation Funds, Economic Growth and Capital Expenditure

This study aim to examine the effect of the ratio likuiditas, leverage,operating capacity, sales growth, audit committee size, independentcommissioner and public ownership on financial distress.The population ofthis study is manufacture company listed on the Indonesia Stock Exchangefor period of 2009-2015. Based on purposive sampling method, this sampleof this study are 281 companies (159 financial distress and 122 nonfinancial distress). The criteria is used to categorize a financial distresscompany in this study based on earning per share (EPS) negative. Dataanalysis using regression logistic.The result show that the sales growth,operating capacity, independent commissioner and public ownership have asignificant on financial distress.

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.

Employee performance in a company is needed. This researchconcerning employee performance problem, Samples used by all population are36 respondents with Samleng Census technique data analysis used instrumenttest, multiple regression analysis and hypothesis test.The results of this studyPartial regression coefficient Motivation work (X1) on employee workdiscipline. After analyzed obtained value tcount X1 (3.602)> ttable (2.03), thenHo is rejected and Ha accepted the conclusion of variables Motivation of workhave a positive and significant impact on employee discipline.2. PartialRegression Coefficient of Leadership Style (X2) on Employee Work Discipline.After analyzed, tcount X2 (4,549)> ttable (2.03), hence Ha accepted and Horejected conclusion of Leadership Variable have positive and significantinfluence to employee work discipline.Partial regression coefficient Motivationwork (X1) on employee performance. After analyzed obtained value tcount X1(1.396)> ttable (2.03), then Ho is rejected and Ha accepted the conclusion ofwork motivation variable and has no effect and not significant on employeeperformance.4. Partial Regression Coefficient of Leadership Style (X2) onemployee performance. After analyzed obtained value tcount X2 (3.895)> ttable(2.03), then Ha accepted and Ho rejected conclusion Variable Style Leadershave a positive and significant impact on employee performance.Regressioncoefficient Discipline work (Y1) on Employee Performance. After analyzedobtained tcount Y1 (6,075)> ttable (2.03), hence Ha accepted and Ho rejectedconclusion Variable of work discipline have positive and significant effect toemployee performance.

This study aimed to analyze the influence of Return On Investment,Debt To Equity Ratio, Economic Value Added, and Inflation on StockReturns. This study was made as there are differences between the results ofresearch with each other and so can be used to predict fluctuations stockreturns.Sample of this research is 135 others company in IDX with methodpurposive sampling.This study uses multiple linear regression statistic to testthe hypothesis. The variable used in this study Return On Investment, DebtTo Equity Ratio, Economic Value Added, Inflation, and Stock Returns. Typeof data used in the form of secondary data is data such as notes and reportstaken from Indonesian Capital Market Directory.The results showed that simultan independent variables effect on stockreturn. While research is partially showed Return On Investment positive andnot significant effect on stock returns. While Debt To Equity Ratio negativeand significant effect on stock returns. Meanwhile Economic Value Addedpositive and significant effect on stock returns. And then inflation negativeand not significant effect on stock returns. In addition it was found that thevalue of adjusted R square is 5,8%. This means that 5,8% of the movement ofstock returns can be predicted from the four variables, while at 94,2% isexplained by other variables outside the model

The purposeof this study was to find empirical evidence of theinfluence of company'sinvestment decision, financing decision, ,firmprofitability, firmproductivity and firmliquidity to the company’s value.Thestudy took a sample of mining and service mining companies listed inIndonesia Stock Exchange period of 2008 until 2012. Sampling wascollected by using purposive sampling technique. Samples obtained in thisstudy were 75 companies.The result of this research shows that investmentdecision and financing decision doesn’t have influence to firm value.But firmprofitability, firm productivity, and firm liquidity has positive influence tofirm value.

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

Beberapa permainan yang telah dibuat oleh komunitas baik dalam tingkat pemula maupun tingkatmahir dengan menggunakan fitur perangkat bantu Construct 2.0 menjadi tantangan tersendiri. Beberaparancangan desainer permainan berbasis construct memiliki fitur layout yang bervariasi ragam sertamenyebabkan kebutuhan kapasitas memori yang lebih besar. Upaya yang akan dijadikan tematik padapenelitian in adalah pengamatan terhadap kapasitas kebutuhan memori khususnya sebagai upayaminimalisasi kapasitas memori yang dibutuhkan dengan menggunakan teknik single layout multilayer,dibandingkan dengan penggunaan teknik sebelumnya yaitu multi layout dan multilayer. Hal ini akandikomparasi dalam model tabulasi terkait. Adapun tujuan dalam penelitian pada kesempatan kali ini adalahMengimplementasikan salah teknik animasi gambar dengan teknik single layout. Mengetahui implementasiteknik single layout multilayer. Adapun kesimpulan yang dapat ditarik berdasarkan hasil dan analisapenelitian ini bahwa Teknik single layout multi layer mampu didesain dengan baik dengan menggunakanperangkat Construct 2.0, namun dalam pengamatan terhadap kapasitas memori sejauh pengamatan tidakmemberikan pengaruh secara signifikan, dimana hal ini dipengaruhi oleh beberapa hal diantaranya: sejumlahresolusi gambar yang terlibat (karakter, latar belakang, animasi), sejumlah media audio yang terlibat,sejumlah animasi dari sejumlah framenya, sejumlah event-action yang terlibat dalam permainan(kompleksitas permainan).

The purpose of this study re-write the understanding of the tax laws and officials tax service on taxpayer compliance with risk prefernces as a moderating variable. The population in this research in taxpayer MSMEs listed in KPP Pratama Demak. The sampling tehnique was convenience sampling method which produced a sample of 88 MSMEs. The analysis methode that used in study is a multiple linier regression analysis. The results showed that an understanding of the tax law and officials tax service have positif significant effect on taxpayer compliance MSMEs partially in Demak residence. The risk preferences cannot the relationship between the understanding of the tax laws with tax compliance and the relationship between officials tax service with tax compliance. Keywords: the understanding of the tax laws, officials tax service, taxpayer compliance, risk preferences

Debt Policy is policy to decision finance is a policy in determining the company’s funds are sourced from external. Managers must determine the exact proportion of debt with due regard to the risks of the debt. The purpose of this research is to explore how the influence free cash flow, growth of the company, dividend policy and firm size toward the debt policy. Population in this study are all companies listed on the indonesia stock exchange year 2013 obtained 137 company. This research used purposive sampling method. The analysis show that they have one variable is dividend policy has positive influence to debt policy. As for the other three variables independent are free cash flow, growth of the company, and firm size that insignificant influence to debt policy. The conclusions of this study proved that the dividend policy can improve the company’s debt policy. Suggestion for future research to use an independent commissioner and the implementation of good corporate governance to supervise the activities of the company and improve its performance. Keywords: Free cash flow, debt policy, dividend policy, firm size, growth of the company

This study aims to investigate the influence of Problem-Based Learning/PBL) to increase student’s softskills in Accounting Department at Ambon City and then simultaneously generate accounting learning model that can be used by universities to improve the quality of learning both personal qualities and scientific quality through analytical skills, creativity, and open to innovation and new findings. The population in this study were students from the Department of Accounting at the Faculty of Economics and Faculty of Economics, Pattimura University in Darussalam Ambon. Samples were students from the Department of Accounting that would  taken courses in Management Accounting at Department of Accounting - FE Pattimura University, and Darussalam University in Ambon City. In every department, sampling of 30 people. The sampling technique used is nonprobability sampling with purposive sampling. Methods of data collection begins with the class treatments (to make small groups, giving the case/problem, advice by the facilitator, discussion in small group, resume small group, and facilitators make conclusions on the problems discussed), then a questionnaire distributed to respondents for answering that how perception’s respondent of PBL influence to  increase in student’s softskills. The results of hypothesis testing with simple regression analysis showed that problem-based learning (PBL) to have significant effect on the increase student’s softskill in university of state and university of private at Ambon City.   Key Words: Problem-Based Learning, Softskills

This study examines the mechanism of corporate governance and financial distress conditions on the voluntary disclosure in the annual report. Elements of mechanism corporate governance that are used consist of managerial ownership, institutional ownership, independent commissioners, board of commissioners, and audit committees. Research using secondary data from 2010 – 2012 annual reports of various companies manufacturing industrial sectors and consumer goods contained in the Indonesia Stock Exchange (IDX). The sampling method used in this study was purposive sampling. The sample consists of 47 companies. The results show that the independent commissioners, board of commissioners, and financial distress condition have a significant effect on voluntary disclosure. While managerial ownership, institutional ownership, and audit committees does not significantly influence voluntary disclosure. Keywords: corporate governance, financial distress, voluntary disclosure.