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Citra dengan kualitas yang lebih baik akan memudahkan proses pengolahan selanjutnya. Penelitian ini akan melakukan analisa kinerja dua buah teknik yaitu ekualisasi histogram adaptif (Adaptive Histogram Equalization, AHE) dan perenggangan kontras (Contrast Stretching, CS). Kedua teknik ini dapat meningkatkan kualitas atau memperjelas objek pada citra. Teknik CS merupakan proses perbaikan citra melalui operasi titik sedangkan AHE melalui operasi spasial. Pada teknik AHE akan menggunakan 3 ukuran blok (sub-image) yaitu 2x2, 8x8, dan 16x16 piksel. Citra uji dalam format JPEG dengan ukuran bervariasi sebanyak 12 buah memiliki kualitas tampilan yang berbeda-beda. Citra uji memiliki sebuah atau beberapa objek yang tampak jelas atau tidak begitu jelas. Variasi tingkat keredupan, kecerahan, tekstur pada latar belakang dan tekstur pada objek dapat digunakan sebagai parameter pengujian perbaikan kualitas citra. Hasil penelitian ini dapat dijadikan pertimbangan dalam memilih metode perbaikan kualitas citra untuk praproses pengolahan citra. Hasil ekualisasi histogram adaptif belum dapat dikatakan lebih baik dari perenggangan kontras, atau sebaliknya. Hal ini disebabkan oleh pengaruh kondisi atau komposisi citra asli. Pada ekualisasi histogram adaptif, ukuran blok (sub-image) 2x2 dapat digunakan untuk proses perbaikan kualitas citra dan semakin besar ukuran blok (> 8x8 piksel) mengakibatkan objek menjadi semakin terdistorsi.   Kata kunci: perbaikan kualitas citra, ekualisasi histogram adaptif, perenggangan kontras

Tujuan penelitian ini adalah menganalisis pengaruh current current ratio (CR), debt ratio (DR), total asset turnover (TATR), return on asset (ROA) and return on equity (ROE)terhadap probabilitas kebangkrutan. Tipe penelitian yang digunakan adalah penelitian kausal, yaitu penelitian yang dilakukan untuk menemukan hubungan sebab akibat yang defenitif atau menemukan penyebab dari satu atau lebih masalah. Obyek dalam penelitian ini adalah perusahaan manufaktur yang terdaftar pada BursaEfek Indonesia. Pengkajian obyek penelitian adalah laporan keuangan perusahaan manufaktur selama tahun 2008 – 2012. Hasil penelitian diperoleh: Current Ratio, Total Asset Turnover Ratio, tidak dapat memprediksi terjadinya probability kebangkrutan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sedangkan Debt Ratio, Return On Asset dan Return On Equity dapat memprediksi terjadinya probabilitas kebangkrutan pada perusahaan manufaktur yang terdaftar di Bursa EfekIndonesia.Kata kunci: current ratio, debt ratio, total asset turn over ratio, return on asset, return on equity, dan probabilitas kebangkrutan.

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 aimed to examine the effect of the Capital Adequacy Ratio ( CAR ) , Net Interest Margin ( NIM ) , Loan to Deposit Ratio ( LDR ) , Non Performing Loan ( NPL ) , Operating Expenses and Operating Income ( ROA ) and Asset Quality ( KAP ) Changes to income , the banking companies listed in Indonesia Stock Exchange. The study took 61 banks listed on the Indonesia Stock Exchange in 2009-2011 as the sample. The independent variables in this study are the Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) , Loan to Deposit Ratio (LDR) , Non Performing Loan (NPL) , Operating Expenses and Operating Income (OEOI/BOPO) and Asset Quality (AQ/KAP), and the dependent variable is Income Changes (IC/ROA). The Technique Applied in taking sample is purposive sampling .The data analysis applied is multiple linear regression based on OLS (Ordinary Least Squerst). Theresults of the study indicates that CAR variable has effect on the profit change with significance value at 0.011. NIMvariable has no effect on profit changes with significance value aat 0.306 , LDRvariablehas no significant effect on profit changes at 0.895, NPLvariable has positif effectbut, it is not significant on profit changes at 0.188, OEOI/BOPOBOPO variable has negatif effect but it is significant on profit changes at 0,044 and AQ/KAPvariable hassignificanteffect at 0,009.Key words: CAR, NIM, LDR, NPL, OEOI/BOPO, AQ/KAP and Profit change.

Abstract: The principles of legal certainty very dominating in the law enforcement inIndonesia. The principle of legal certainty that comes from century XVII/XVIIIin Europe is a great idea from tangible in writing, made by competentauthorities. The term of analytical jurisprudence indicates that the law shoulbe removed from the study of metaphysics. Doctrine analytical jurisprudenceannnot be implemented just after about two centuries introduction by theoriginators. It is doe to changes and development of society so rapidly. Forthose in law enforcement must look spirit and the time made law. Don’t justlook at the text but the context of the law with the purpose of the law.Key word: law enforcement, Analytical Jurisprudence,religion models of reinforcement.

The purpose of this research is to analysis the influence of Camel (CAR,PPAP,DER,BOPO,LDR) toward Performance of Banking Companies  in Indonesia This research use secondary data, with the source of data from Bank Indonesia and Indonesia Capital Market Directory publication. Technical sampling used purposive sampling and total sample is 85 firm with the 86 observation sample. The analysis use regression least square –OLS. The result of Capital Adequacy Ratio/CAR and Loan to Deposit Ratio are significant positive influence to the Return On Asset/ROA, but PPAP have positive and not significant influence to Return On Asset, Debt to Equity Ratio/DER have positive significant to Return On Asset , BOPO have positive and not significant to Return On Asset. Key word:   capital adequacy ratio, ppap, debt to equity ratio, bopo, loan to deposit  ratio, return to asset

The aims of this research was to prove the influence of  size company, profitability, leverage, institutional ownership toward the income smoothing. Income smoothing is practice used by managers of a company to reduce the fluctuation of the reported income to achieve the target income either artificial or naturally. Index Eckel (1981) was used to determine the income smoothing. This research was carried out by using 12 food and beverages companies listed in Indonesia Stock Exchange during 4 years period from 2005 until 2008. The hypotheseses were tested using binary logistic regression. The result’s shows that the size of company was significant influence to income smoothing. The influence of profitability, leverage, institutional ownership was not significant. Key words: the size of company, profitability, leverage, institutional ownership, income smoothing

Penelitian klasifikasi kematangan buah mangga dilakukan guna memberikan pendekatan yang terbaik terhadap perubahan kematangan berdasarkan warna kulit buah. Klasifikasi kematangan diawali dengan pemrosesan pemeraman dan perubahan warna. Berikutnya dilakukan akuisisi data dengan menggunakan kamera digital, untuk setiap obyek pengamatan (sebagai obyek pelatihan). Pengambilan data keseluruhan selama periode pemeraman kemudian akan diperhitungkan kembali hingga diperoleh data rata-rata untuk sejumlah obyek citra pelatihan, dan berdasarkan data ini kemudian akan diolah untuk memperoleh range dan interval terhadap kategori kelas, yaitu mentah, matang dan masak. Kemudian data ini diolah dengan menggunakan pendekatan metode statistika yaitu korelasi untuk mengamati warna yang paling memiliki kedekatan terhadap pengaruh pemeraman. Kemudian nilai regresi akan mengukur tingkat kedekatan pengaruh hari terhadap perubahan warna. Data ini akan digunakan untuk melakukan klasifikasi umur pemeraman dan data interval kelas akan digunakan untuk klasifikasi kategori kelas.

Fasilitas searching secara online penting bagi konsumen untuk mencari informasi yang cepat dan lengkap. Tujuan penelitian ini adalah menganalisa perilaku konsumen pada search engine, yaitu menganalisa pengaruh nilai, kepuasan dan inesia terhadap loyalitas. Sampel dalam penelitian ini adalah pengguna search engine yang telah menggunakannya paling sedikit dua kali. Data dianalisis menggunakan teknik analisis deskriptif dan analisis regresi. Hasil penelitian adalah sebagai berikut : a. Nilai tidak berpengaruh terhadap loyalitas konsumen. b.      Nilai berpengaruh positif terhadap kepuasan konsumen. c.             Kepuasan berpengaruh positif terhadap loyalitas konsumen d.               Inersia tidak berpengaruh terhadap hubungan antara kepuasan dan loyalitas konsumen

Dalam kegiatan pembelajaran terkadang ada beberapa mahasiswa yang memiliki pengaruh dalam suatu kelompok kelas. Pengaruhnya bisa baik maupun buruk, dan tentu saja hal tersebut secara langsung atau tidak langsung akan mempengaruhi proses pembelajaran di dalam kelas. Oleh karena itu perlu dicari cara agar seorang pengajar dapat mengetahui situasi kelas dan mengetahui mahasiswa-mahasiswa yang memiliki pengaruh besar terhadap mahasiswa yang lainnya. Pada penelitian ini akan dirancang aplikasi yang bisa digunakan untuk memprediksi mahasiswa yang berpengaruh di dalam kelas dengan memanfaatkan Elo Rating System. Mahasiswa yang diteliti akan dilibatkan untuk memilih seorang mahasiswa yang mempengaruhinya dalam pembelajaran. Hasil masukan itu akan dihitung ratingnya untuk mengetahui mahasiswa yang memiliki rating tinggi. Hasil penelitian ini adalah daftar peringkat rating mahasiswa. Mahasiswa yang memiliki rating paling tinggi diasumsikan sebagai mahasiswa yang paling mempengaruhi mahasiswa lainnya. Diharapkan hasil tersebut dapat dimanfaatkan oleh pengajar untuk memahami dan mendidik mahasiswa yang diampunya.   Kata Kunci : elo rating system

This research is a study that tested the effect of Financial Condition, Audit Quality, Audit Opinions ofPrior Year, the Company’s Growth, Opinion Shopping of the acceptance of Going Concern in themanufacturing companies listed at Indonesia Stock Exchange. In this study, researchers usedpurposive sampling and sample size to obtain a sample of 80 manufacturing companies listed on theStock Exchange in the year 2006-2009. The method of analysis used was logistic regression. Theresults of this study indicate Financial Condition, audit quality and Opinion Shopping do not affect thegoing concern opinion reception while the previous year's audit opinion and the Company Growtheffect on the acceptance of going-concern opinion.This study’s limitation is the study sampling periodis only 4 years old so not ideal for seeing a trend of the influence of financial condition other models,like another Alman Model Revisi. Therefore advisable to consider for using other main variable andbanking company as research source in the future studies to discover the difference.Keywords: Going Concern, Financial Condition, Quality Audit, Audit Opinions Prior Year, CompanyGrowth, Opinion Shopping

The purpose of this study is to analyze the influence of BOPO, NPL, NIM and CAR on thefinancial performance of banks listed on the Indonesia Stock Exchange in the period 2006 to 2009.Samples were taken based on purposive sampling of 28 banking companies with the followingcriteria: the company issued financial statements for four consecutive years ie 2006 to 2009. Thetype of data used are secondary data and data collection methods through technicaldocumentation. Analysis technique used is normality test, the classical assumption, and multiplelinear regression based on the merging of data time series and cross section called the polleddata. The results showed that variables significantly and negatively related BOPO against thebank's financial performance, the NPL variable has negative and significant impact on thefinancial performance of banks, NIM variable has positive and significant impact on the financialperformance of banks and CAR does not affect the bank's financial performance. The ability of thebank's financial performance could be explained by variables BOPO, NPL, NIM and the CAR of97.5%, Sebagimana shown by the Adjusted R-Square of 0.975. The remaining 2.5% is explained byother factors outside the model.Key Words: BOPO, Non-Performing Loans, Net Interest Margin, Capital Adequacy Ratio and thebank's financial performance.

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

This study examined variables that predict employee turnover intentions. Influence of trust in the organization as a mediator variable in this relationship was also examined. Questionnaires completed by 380 employees of the company's operating divisions garment. Hierarchical regression analysis used to test this relationship. The results was supported the hypothesis, the result states that in order to enhance the trust of employees in the organization and to reduce turnover intentions, garment companies needs to maintain the continuity and development of training programs, conduct a formal and fair appraisal system , provide a clear and adequate career progression for employees. Suggestions and limitations for future research are also given.

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.

Penelitian ini ingin menguji pengaruh langsung maupun tidak langsung Kematangan TeknologiInformasi (TI) dan Kinerja Sistem Informasi (SI) terhadap Kemanfaatan Teknologi Informasi padaKelurahan-kelurahan di Kodia Semarang. Hasil penelitian ini diharapkan memberikan kontribusi bagikelurahan dalam penambahan investasi dalam bidang teknologi informasi. Responden penelitian ini adalahpengelola informasi pada masing-masing kelurahan di Semarang. Penelitian ini menggunakan metodesurvei dengan 104 sampel. Analisis yang digunakan adalah Structural Equation Modelling (SEM) dengantwo step approach. Pendekatan two step digunakan untuk mengatasi masalah tidak sebandingnya rasioantara jumlah butir instrumen yang digunakan dengan sampel yang tersedia (Hart Line dan ferrel, 1996)dan untuk menghindari interaksi model pengukuran dan model struktural (Hair, et al, 1988). Hasil analisismenunjukkan bahwa kematangan teknologi informasi tidak berpengaruh secara langsung (tidak signifikandan negatif) terhadap kemanfaatan TI (H1). Kinerja SI berpengaruh positif dan signifikan terhadapkemanfaatan TI (H2). Demikian pula pada kemanfaatan TI tidak berpengaruh terhadap kinerja sisteminformasi (H3).

Hubungan antara variabel-variabel independen dengan variabel-variabel dependen kemungkinandipengaruhi oleh variabel-variabel lain, salah satu diantaranya adalah variabel moderating. Variabelmoderating ini dapat memperkuat atau memperlemah hubungan antara variabel independen dan variabeldependen. Sifat atau arah hubungan antara variabel-variabel independen dengan variabel-variabel dependendapat positif atau negatif tergantung pada pada variabel moderating. Ada beberapa uji untuk untuk mengujipengaruh variabel moderating ini, diantaranya adalah Moderated Regression Analysis (MRA). ModeratedRegression Analysis (MRA) merupakan aplikasi khusus regresi berganda linear dimana dalam persamaanregresinya mengandung unsur interaksi (perkalian dua atau lebih variabel independen).

Salesperson plays an important role for the survival of the company. The roleof salespeople in the Multi Level Marketing company is a distributor, which will promoteproducts and business plan. Distributor is very important because of the high competition between companies who also want to increase product sales. The key of success in MLM companies depends on how the company is able to improve the performance of distributors.Problem of this research is how the characteristic Distributors, companies support and organization learning affect the performance of MLM distributors. Sampling technique used was purposive sampling method that used as many as 50 people Tianshi distributors in Semarang.The results of data analysis showed that there is significant influence between the characteristic distributors, companies support and Organization Learning to the performance MLM distributor.

This study analyzes the effect of receive, tariffs and quality perceptions of the learning process and service to increase interest. The formulation of the questions examined in this study were 1). What impact will influence the perception of market acceptance for graduates of interest in selecting majors AN? 2). What impact do perceptions influence the rates of interest specified AN AN chose? and 3). What impact will influence the perception of the quality of the learning process and service in the AN of interests to choose majors AN? Furthermore, variables and indicators of research is also based on previous research.A model has been developed and three hypotheses have been formulated to address this research problem. The sampling technique was purposive sampling and quota sampling. Respondents from this study amounted to 100 respondents, where respondents were students of the Department AN Semarang State Polytechnic. Data analysis tool used is Structural Equation Modelling (SEM) in AMOS 16.0.The results of this study data analysis shows the model and research results were well received, and further research is proving the influence of perception on the market acceptance of graduates AN interest in the Department of the AN is positive an  significant. Effect of tariff AN Perception of interest in the Department of the AN is not significant. Then the influence of the effectiveness of advertising on consumer buying behavior is positive and significant. And the influence of the learning process and service quality in the AN of interest in the Department is positive and significant.

Cybercrime / kejahatan dunia maya adalah istilah umum untuk menggambarkan tindakan yang dilakukan oleh seseorang atau sekelompok orang yang ahli dalam bidang komputer / informatika merugikan orang atau sekelompok orang yang lain. Tindakan yang digolongkan terhadap cybercrime / kejahatan dunia maya adalah DoS, Hacking, menyebarkan / membuat virus, pencurian identitas dan lainnya. Dimana tindakan-tindakan tersebut memiliki pengaruh kerugian dan cara yang berbeda-beda bila seseorang ataupun sekelompok orang mengalami hal tersebut. Dan tindakan tersebut pada beberapa negara telah dapat diberikan hukumannya karena telah ada perundang-undangan yang mengatur mengenai cybercrime. Kata kunci : cybercrime, dos, hacking, fraud, carding