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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

Ada beberapa keuntungan menggunakan NS sebagai perangkat lunak simulasi pembantu analisisdalam riset, NS dilengkapi dengan tool validasi. Tool validasi digunakan untuk menguji validitaspemodelan yang ada pada NS. Secara default, semua pemodelan pada ns akan dapat melewati prosesvalidasi ini. Jika ingin melakukan validasi terhadap pemodelan protocol yang ada pada library ns, dapatdilakukan dengan mengetikkan ./validate pada console saat pada direktori ns2.Network Simulator (NS) mensimulasikan jaringan berbasis TCP/IP dengan berbagai medianya. Dapatmensimulasikan protokol jaringan (TCPs/UDP/RTP), Trafic behaviour (FTP, Telnet, CBR, dan lain-lain),Queque management (RED, FIFO, CBQ) algoritma routing unicast (Distance Vector, Link State) danmulticast, (PIM SM, PIM DM, DVMRP, Shared Tree dan Bi Directional Shared Tree), aplikasi multimediayang berupa layered video, Quality of service video-audio dan transcoding. Ns juga mengimplementasikanbeberapa MAC (IEEE 802.3, 802.11), di berbagai media, misalnya jaringan wired (LAN, WAN, point topoint), wireless (seperti mobile IP, Wireless LAN), bahkan simulasi hubungan antar node jaringan yangmenggunakan media satelit.

E-commerce merupakan salah satu alternatif pemasaran. E-commerce mengandalkan internetuntuk mempublikasikan produk dan jasa suatu perusahaan. Dengan E-commerce diharapkan lebih banyakpelanggan yang akan membeli produk dan jasa yang disediakan. E-commerce terbukti sangat ampuh untukmemasarkan produk dan jasa. Sebut saja E-Bay, salah satu toko serba ada yang menyediakan hampir segalamacam barang yang dapat di beli secara on-line. Di dalam negeri juga ada toko seperti bhinneka,glodokshop, fastncheap, dll. Indonesiaairsoft sendiri merupakan perusahaan perorangan yangmengkhususkan diri pada penjualan mainan airsoftgun. Perusahaan ini beroperasi di semarang denganwilayah pemasaran seluruh wilayah indonesia. Dengan demikian penggunaan E-commerce sangatmembantu pada proses jual beli pada perusahaan ini. Sebelum implementasi diperlukan inventarisasikebutuhan sistem  untuk implementasi OS-Commerce kemudian dilakukan Implementasi OS-Commerceuntuk situs indonesiaairsoft.com dengan modifikasi sesuai kebutuhan penjualan mainan airsoftgun. MetodePengembangan sistem dalam penelitian ini menggunakan pendekatan Waterfall. Kesimpulan yangdidapatkan yaitu OS-Commerce dapat diimplementasikan dengan baik dan berjalan seperti ang diharapkanpada permasalahan di toko mainan indonesiaairsoft. Perubahan minor dilakukan pada script tampilanhalaman utama

Organizational Citizenship Behavior (OCB) is improving organizational efficiency and effectiveness by contributing toward resource transformation, innovation and adaptation ability (Williams and Anderson, 1991). The number of employees in Poltekkes Surabaya who are divided into various divisions becomes a problem for human resources management. Therefore, Poltekkes Surabaya director’s managerial ability is greatly determined to organize human resources in order to create an effective and productive organization. In order to find out the relationship between job satisfaction and organizational commitment with organizational citizenship behavior in Health Polytechnic of Surabaya. The research used cross sectional design with subject of Health Polytechnic of Surabaya employees. In order to examine Organizational Citizenship Behavior, the research instrument being used was The Origin Organizational Citizenship Behaviors Questionnaire by Morrison (1994) which already used by Muchiri (2002). Job satisfaction was measured by using Minnesota satisfaction questioner. Organization’s commitment is measured by using questioner which is presented by Allen and Meyer (1990); Panggabean (2004). The research showed that there was a relationship between job satisfaction with OCB with r=0,407; R2 = 0,165 and p Value = 0,000. There was a relationship between organization’s commitment with significant OCB with r =0,2888; R2 = 0,83 and p Value = 0,001. Therefore, there was a significant relationship between job satisfaction and organizational commitment with organizational citizenship behavior with r=0,441; R2 = 0,194 and p Value = 0,000. In summary, there was a positive and significant relationship between job satisfaction with organizationalcitizenship behavior. There was a positive and significant relationship between organization’s commitment with organizational citizenship behavior. There was a positive and significant relationship between job satisfaction and organizational commitment with organizationalcitizenship behavior. The research used cross sectional design with subject of Health Polytechnic of Surabaya employees. In order to examine Organizational Citizenship  Behavior, the research instrument being used was The Origin Organizational Citizenship Behaviors Questionnaire by Morrison (1994) which already used by Muchiri (2002). Job satisfaction was measured by using Minnesota satisfaction questioner. Organization’s commitment is measured by using questioner which is presented by Allen and Meyer (1990); Panggabean (2004). The research showed that there was a relationship between job satisfaction with OC Bwith r=0,407; R2 = 0,165 and p Value = 0,000. There was a relationship between organization’s  commitment with significant OCB with r =0,2888; R2 = 0,83 and p Value = 0,001. Therefore, there was a significant relationship between job satisfaction and organizational commitment with organizational citizenship behavior with r=0,441; R2 = 0,194 and p Value = 0,000. In summary, there was a positive and significant relationship between job satisfaction with organizational citizenship behavior. There was a positive and significant relationship between organization’s commitment with organizational citizenship behavior. There was a positive and significantrelationship between job satisfaction and organizational commitment with organizational citizenship behavior.

Real-time video and image processing is used in a wide variety of applications from video surveillance and traffic management to medical imaging applications. This paper presents the implementation of an canny edge-detection using in realtime video from camera. The Canny algorithm uses an optimal edge detector based on a set of criteria which include finding the most edges by minimizing the error rate, marking edges as closely as possible to the actual edges to maximize localization, and marking edges only once when a single edge exists for minimal response.

Supply chain business network that explained as an organization network that involve supplier relationship upstream) and customer downstream). Effectivity of integration on supply will be the key factor for company to reach continuous improvement that make company became competitive.The difference result in applying integration pattern, could be seen at restaurant sector, dept food and beverage (hotel) and fact food restaurant. Theunderlined is that each sector are different in integration factor and the influence to company performance. Based on that problem, the research question is : how the integration pattern characteristic of supply chain and implementation ( direction and level) from each sectors. Sample amount of this research is 31 company that include of 15 restaurant, 10 dept food and beverage hotel and 6 fast food restaurant.Based on the result of regression equation knows that integration pattern supply chain management positively affecting dept food and beverage company performance in Semarang. Variation of variabel company performance that can be explained by variation of integration pattern supply chain management is 69% and the rest 31% affecting by another variable outside variable that used in this research.There is a significance difference between restaurant in Semarang that consist of restaurant, food and beverage division and fastfood restaurant with integration pattern supply chain management and company performance.

This study intent to search several variables’ effect which is probably able to rise loyalty and firm performance. The study used several customer of WAN HAI Ltd in Midle of Java as sample. Data analyze instrument used by the writer is AMOS 4.Data analyze result shows that the research model has well appropriateness andall hypothesis of the study are able to be evidenced. Summary said that satisfaction,reputation, price, are positively effected to loyalty, and loyalty are positively effected tofirms performance.Result of research proves that satisfaction, reputation, and price has positive influence and significant to loyalty. Loyalty has positive influence and signifaicant to firm performance. Managerial implication given to the company is suggestion or input to management to concern the price factors, as it is the most dominant factor effected to loyalty. The research’s limitation is that it is case study so that the result is not able to be generalized

Decision Support System couple the intellectual resource of individuals with the capabilities of the computer to improve the quality of decision. It's a computer based support system for management decision makers who deal with semi-structured problem. An integrated decision support system for use in an machine mollen product has been developed. It incorporates a linear Programming model that represents the contribution optimal and optimizes the production water pump and mollen machine. An optimization model is performed using a management scient model called linear programming approach in older to determine media selection. To use this model, the DSS needs ti interface with another software. Mathematical Programming is a technique used in mathematical models, particularly optimization models, to assist in decision making. The Simplex Method is "a systematic procedure for generating and testing candidate vertex solutions to a linear program." (Gill, Murray, and Wright, p. -137) It begins at an arbitrary corner of the solution set. At each iteration, the Simplex Method selects the variable that will produce the largest change towards the minimum (or maximum) solution. The  development of computer programs to be used as Decision Support Systems involves several tasks such as mathematical modeling, technical and data collection and development of a user friendly interface.

Remote sensing is the science and art of obtaining information about an object, area, or phenomenon through the analysis of data acquired by a device that is not in contact with the object, area, or phenomenon under investigations Remote sensing data is of such nature and volume as to require it to be compatible with processing and outputing by computers. They are the easiest, fastest, and most efficient way to produce images, extract data sets, and assist in decision making. One special function is to assist in manipulating other kinds of data about the spatial or locational aspects of areas in the world that are the subjects of interpretation and decision making. The bulk of the data in such systems have in common a geographical significance, that is, they are tied to definite locations on the Earth. In this sense, they are similar to or actually make up what has become a powerful tool in decision making and management. The Image-Based Information System (IBIS) was developed in 1975 at the Jet Propulsion Laboratory, and is designed to be a comprehensive geographic information system that performs operations on raster image, tabular, and graphics format data, using the Video Image Communication And Retrieval (VICAR) image processing system. This was accomplished by the creation of a new VICAR-based file format for tabulating raster format geographic information over multiple data planes.