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The purpose of this research is to examine and analyze the influence of good corporate governance, Leverage, profitability and company size to earnings quality. The population is the entire company included in the CGPI ranking for the period of 2013-2016. Sampling technique using purposive sampling. The sample criteria in this study are (a) Companies that follow CGPI ranking in 2012-2016. (b) Companies listed on the Stock Exchange (c) The Company earns a positive profit. Analyzer used is multiple linear regression. The results of the analysis can be concluded that: Good corporate governance positive effect on earnings quality. Leverage has no effect on earnings quality. Profitability has no effect on earnings quality. Company size has a positive effect on earnings quality. Keywords: good corporate governance, leverage, profitability, firm size and earnings quality

The development of technology is now something that is universal and can be utilized in various human lives. One of them is in business. In this era, it is undeniable that a computer is a component that must be owned by a company in running its business, in order to assist in processing data and help improve the quality of work and quality of service. In this case, Eka Jaya Electronics Shop is used as a place of research, because in this place the system is still manual and not well managed, so that errors often occur in making reports and in processing stock. The purpose of this study is to provide convenience when processing sales, purchasing, product data, supplier data and customer data, minimizing errors in recording. The research method used in this study is to use the R & D (Research and Development) method. This method is used to produce a certain product that is analytical and its effectiveness can be tested so it can be used in the wider community. In designing the system tools used are Flowcharts, Entity Relationship Diagrams and Context Diagrams, while for data collection using observation, interviews, and literature study. Database application development tools using MySQL and programming languages ​​using Visual Basic 6.0. With this information system, transaction data processing can be computerized so as to reduce errors in reporting. Keywords: Accounting Information Systems, Sales and Purchases, R&D Methods

Rapid technological advances have a strong influence on various fields of life, one of which is the field of education. In the field of computer education is a familiar tool for use in the learning process. An educational institution such as a school certainly needs a learning medium as one of the methods in the teaching and learning process. SDN 4 Krajan Kulon is one of the educational institutions that always strives to improve quality both in terms of achievement and service. SDN 4 Krajan Kulon needs a learning media that can support the learning process to improve student performance that is still lacking, especially in science subjects. The solution offered in this study is a learning media with self direct learning method that makes it easy for users to understand the material being studied. This research uses the Research and Development (RnD) product development method, using 6 out of 10 research stages, namely potential and problems, data collection, product design, design validation, design improvement and product trials. The results of this study are to produce learning media with the method of self-direct learning. As for the validity value of the media expert at 2.7 which is declared feasible, while the validity value of the material expert is 3.4 which is declared feasible, and increases the average grade of the class of students 4 SD is 12% from the initial average score of 71 to 83.56.

The role of teachers in Islam is very important. So the teacher is also called ustadz because it has a high commitment in carrying out its duties so that the quality of the work process can lead to the attitude of the continuous development of students. Besides, teachers are also referred to as mualim. He as a life sources in charge of transferring science both theoretical and practical. Teachers can also be referred to as murabbiy who prepare his students as creatures, because of the creativity that, he will be able to prepare himself well, so that the results of his creation does not cause damage to himself, others, and the environment. Also, the teacher as a murshid, he must be a role model, as a role model must certainly place himself properly and full. As a model the teacher can set an example for his or her students. In many ways the teacher is also placed in a position as mudarris, who acts as a dispenser of science and eraser of ignorance. In this perspective the teacher's sensitivity must always grow when he sees the reality of his students as it is with different kinds of differences. But from the fact it is realized also, that all students are believed to have the potential of each, so the teacher must be able to develop each potential that existed in the student. The last teacher as muaddib, this very important task a teacher is required to prepare children to be educated to be responsible people, so the quality of human civilization the better in the future. Because of the important role of teachers in Islam, the integral qualifications of the teaching profession can not be ignored either qualitatively or quantitatively so that the challenges of the times are always well answered.   Peran guru dalam Islam adalah sangat penting. Atas dasar itu setiap guru perlu berbekal kompetensi dengan imaji kreativitas. Sehingga guru juga disebut seorang serbabisa, multitalent. Wajar kemudian mendapat berbagai julukan, seperti disebut sebagai ustadz karena mempunyai komitmen tinggi dalam menjalankan tugasnya agar mutu proses kerjanya  mampu membuahkan sikap pengembangan anak didiknya yang terus menerus. Selain itu guru juga disebut sebagai mualim. Ia sebagai kamus kehidupan yang bertugas menstransfer ilmu pengetahuan baik bersifat teoritis dan praktis. Guru dapat juga disebut sebagai murabbiy yang menyiapkan anak didiknya sebagai makhluk kreator, karena dari hasil kreativitasnya itu, ia dapat menyiapkan dirinya dengan baik, agar dari hasil kreasinya tersebut tidak menimbulkan kerusakan pada dirinya, orang lain, dan lingkungannya. Juga, guru sebagai mursyid, ia menjadi panutan, sebagai panutan tentu harus menempatkan dirinya dengan tepat dan purna. Sebagai model guru dapat memberikan teladan bagi para anak didiknya. Dalam berbagai hal guru juga ditempatkan pada posisi sebagai mudarris, yang berperan sebagai penebar ilmu pengetahuan dan penghapus kebodohan. Dalam perspektif ini kepekaan guru mesti selalu tumbuh pada saat menyaksikan realitas para muridnya seperti adanya dengan berbagai macam perbedaan. Namun dari kenyataan tersebut perlu disadari juga, bahwa semua murid tersebut diyakini mempunyai potensi masing-masing, sehingga guru pasti mampu mengembangkan masing-masing potensi yang ada pada muridnya tersebut. Yang  terakhir guru sebagai muaddib, tugas yang sangat penting ini seorang guru dituntut untuk menyiapkan anak dididiknya menjadi orang-orang yang bertanggung jawab, sehingga kualitas peradaban manusia semakin baik pada masa mendatang. Karena pentingnya peran guru dalam Islam itu, maka kualifikasi integral profesi guru tidak dapat diabaikan  baik secara kualitatif maupun kuantitatifnya sehingga berbagai tantangan zaman selalu terjawab dengan baik.

Updates Concept boarding school Curriculum must continue to improve it self as well as in developing innovative teaching and training Curriculum, in order to compete in this global era with other educational institutions in producing quality graduates. In addition, because the upkeep boarding school education curriculum has a harder task than the other educational institutions. Updates boarding school curriculum is required not only to produce graduates who are competent in the field of science and technology (IPTEK) but also to have faith and devotion (IMTAQ) quality so formed that boast private, skilled, creative in all things and be able to compete in the arena of real life.   Konsep Kurikulum pendidikan Pesantren harus terus berbenah diri serta inovatif dalam mengembangkan sistem pendidikan dan pengajarannya, agar dapat bersaing di era global ini dengan lembaga pendidikan lainnya dalam menghasilkan lulusan yang berkualitas. Selain itu juga karena sistem pendidikan Pesantren mempunyai tugas yang lebih berat dibandingkan dengan lembaga pendidikan lain. Pembaharuan sistem Pesantren dituntut bukan hanya menghasilkan lulusan yang berkompeten dibidang ilmu pengetahuan dan tekhnologi (IPTEK) namun juga mempunyai keimanan dan ketakwaan (IMTAQ) yang berkualitas sehingga terbentuk pribadi yang membanggakan, terampil, kreatif dalam segala hal serta mampu bersaing dalam kehidupan nyata.

This study examines the factors that affect the quality of audits at the existing KAP offices in the city of Semarang. This research was conducted in seven offices of KAP located in Semarang city by using auditor's analysis unit working in KAP office.The sampling method using Convenience sampling. The relationship or influence between variables is explained by using multiple linier regression analysis method and hypothesis test (t test). The results showed that the competence variables have a positive and significant impact on audit quality. The independence variable has a positive and significant influence on audit quality. The ethical variable of the auditor has a positive and significant influence on audit quality. The auditor experience variable has a positive and significant influence on audit quality. Professional skepticism audit variables have a positive and significant impact on audit quality,. The auditor's objectivity variable has a positive and significant influence on audit quality,. The auditor's integrity variable has a positive and significant influence on audit quality.  Keywords:  competence, independence, auditor ethics, auditor experience, professional skepticism of auditors, auditor objectivity, auditor integrity and audit quality.

The flavor program can align management interests with company owners, in addition it is expected to improve the performance of agents that will be reflected in the quality of corporate profits. Companies that implement the program. Have, employees, management, and executives, with their prisipals. Employees will also enjoy such results. With so risky that the company can continue to be minimized. Investor and creditor confidence will ensure their funds will make the company's capital cost decrease. The data in this study is obtained from the Indonesia Stock Exchange.19 The sample of companies implementing the MCC program during 2008 to 2014. The amount of observation that during that period was 60 observations, this is because the implementation period of each company MCC is different. Testing this research hypothesis using path analysis test using SmartPLS 2.0 M3 software. The empirical results of this study indicate the presence of PKS is also significantly positive and significant to the cost of corporate equity. Profit quality is proxied by significant discretionary accruals and significant to the cost of equity. The MCC does not reflect on the costs to be paid. There is no effect between the cost of the MCC on the cost of the company's capital. Keywords: share ownershop program, profit quality, cos of equity

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

The purpose of this study is to 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.

This research aims to determine the effect of audit committees,institutional ownership, independent commissioners, size, leverage andprofitability (ROA) to tax avoidance. Dependent variables used inthis study are tax avoidance and Independent Variables used in thisstudy are audit committee, institutional ownership, proportion ofindependent commissioner, size, laverage and profitabiliatas (ROA). Thepopulation in this study are all manufacturing companies listed on theIndonesia Stock Exchange in 2011-2015. The sample selection usingpurposive sampling method with final sample 18 observation data duringthe period of 2011-2015. The type of data used is secondary data taken fromCompany Financial Statement and Company Annual Report. Data analysistechnique used in this research is multiple linear regression analysistechnique with SPSS 20 program application. The results showed that thevariable of institutional ownership, size and profitability (ROA) have aneffect on tax avoidance. While the audit committee, the proportion ofindependent commissioners and laverage have no effect on tax avoidance.The coefficient of determination in this research is 35.8%. Further researchis expected to add the number of samples, extend the study period and addother variables that affect Tax Avoidance such as audit quality for betterresearch results.

Carrots (Daucus carota L.) is one of the agricultural commodities in Indonesia which contains provitaminA. Beta‐Caroten is known to maintain eye health. This research aimed to determine the ratio of gelatinconcentration and optimal concentration of carrot juice to produce carrot jelly candy that has quality andpreferred by consumers. The research was canducted using a completely randomized design (CRD) factorialconsisting of 2 factors. The first factor was concentration of gelatin i.e 3%, 5%, 7%. 9% and the second factorwas the concentration ratio of carrot juice i.e 50%, 75%, 100%. The results showed that the best combinedtreatment was consist of 7% gelatin concentration and 75% of carrot juice. This treatment had 32,500% ofmoisture content, 1,970% of ash, 4.88% of reducting sugar, 5.12 of acidity, 103.115 mg/g of Beta‐Carotene, orangecalor (2,500); tasteless carrots (1,500); chewy (3,083) and preferred by consumers (2.667).Key words: Jelly Candy, Carrot, Calculate, Gelatin

Mocaf or modified cassava flour is a cassava flour that is specifically processed by modifying of cassavacells though fermentation. The aim of the research was to produce mocaf by fermentation with differenttreatment, thera are by spontaneous fermentation and by species youghurt as bacteria culture.The research showed that treatment of fermentation would influence the characteristic of cassavaflour. Flour taste was unidentified and didn’t have cassava odor. Treatment fermentation by youghurt wasproduced higher quality cassava flour with specific characteristic are moisture content (11,957%), amilumcontent (79,934%), protein content (0,935%), lipid content (4,650%), ash content (0,321%), celulose content(1,795%), kalsium content (0,321 mg/100g), Fe content (54,041 mg/100g), fosfor content (178,596 mg/100 g),and HCN content HCN (23.751 ppm)Keywords: mocaf, flour, and cassava

The purpose of this research is to find out if the company which  paying big dividend have better earnings quality than companies that paying small or do not pay dividend. The number of data samples 87, from manufacturing companies specified consumer goods in year of 2011-2013. The result show that the company which  paying big dividend have better earnings quality and statistically significant. Keywords: Dividen, Kualitas Laba, Akrual

When for the first time the concept of Integrated Information System in the early 1990s introduced, thousands of companies are racing to implement the new paradigm of looking at business strategy tersebut.Hasilnya surprisingly enough, in the sense of quite a lot of companies that ultimately managed to significantly improve their performance significant and transforming itself into a world-class corporation. Seeing this, a number of executives in developed countries are trying to apply this concept to his company with the ultimate goal to improve the quality of the performance of institutions, particularly in meeting the challenges of the globalization era .From the results obtained shown that the paradigm of Integrated Information System that is used is a stone stepping effective in helping to run the company's business.Keywords: integrated information systems, business

Madrasah Aliyah Negeri (MAN) Purwodadi is a formal educational institution located on Jl. P. Diponegoro No. 22, the direction of Jalan Purwodadi - Solo. MAN Purwodadi as one of the Secondary Education Institutions in Purwodadi has an important role in the future, in the context of increasing the intelligence of the nation while preparing students who are faithful and devoted and possessing Science and Technology which are characteristic of their Islam. Some agencies including educational institutions in an effort to improve the image both in terms of promotion and information now, have begun to use website media that can be quickly accessed widely so as to improve the quality of service to the community. MAN Purwodadi in the current promotion and information efforts still use the method of manually explaining which will certainly take time and effort and still use print media that has limited reach and requires more costs for each print each year. MAN Purwodadi until now does not have a new alternative media in the form of a website that follows the times that if not followed up will certainly be less competitive in terms of promotion and information. Therefore, it is necessary to have new alternative media that are effective and efficient and sustainable which in addition to increasing positive value for MAN Purwodadi, can also support and cover up the weaknesses of promotional media and information that has been used before. In this study data were collected through a questionnaire method of 30 respondents in potential students using a Likert scale to find out the responses of respondents to each variable. Then do the analysis of the data obtained in the form of quantitative analysis. From the analysis obtained product information level score of 390 or 32.5%; the effective level of the product is 222 or 18.5%; and the product efficiency level of 399 or 33.25%. From the existing score indicators, if added together the results will show the extent of the feasibility of the website as a promotional media and MAN Purwodadi information. From the results of this analysis it can be concluded that Website Design as a Media Promotion and Information on MAN Purwodadi is considered "Very Effective". This is based on the calculation of the scale which states that if all the values ​​of the indicators are added up to produce a total value of 1011 where the value is between 976 - 1200 which states "Very Effective".

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 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 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

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

The purpose of this research is to analyze the influence of the quality ofteaching, and the quality of service in conjunction with satisfaction andloyalty student of the STIE Totalwin Semarang. Data were obtainedthrough a questionnaire and analyzed using Structural EquationModeling (SEM). The results showed that student loyalty can be builtfrom a variable learning through student satisfaction and student loyaltycan also be constructed from the quality of service through studentsatisfaction.