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This study sought to determine how students perceive entrepreneurshipas a career and whether they would want to pursue a careerinentrepreneurship upon completion of school. The study bore in mind thatfactors have the potential to influence the students’perception ofentrepreneurship and thus contribute in determining theirentrepreneurialintentions. As such learning Business Studies andhaving parentsin selfemployment was viewed as having prior exposure toentrepreneurship. Datafor this study was obtained by use of a questionnaireadministered torandomly selected students from STIE Totalwin Semarang. They were 85respondents whocomprised of both male and female students. The researchrevealed that majority of students had a positiveperception ofentrepreneurship as a career option. It was alsoobserved that students whohad parentsin self employment were highlymotivated to go intoentrepreneurship so as to continue in family business.

This study aims to examine variable-variable firm size, profitability,financial leverage, managerial ownership and devident payout ratio to findcompanies that perform income smoothing practices and that not doingincome smoothing practices listed in the Indonesia Stock Exchange (IDX) ofthe year 2008-2012. This study uses a quantitative approach, where the dataused for the study are the financial statements of the years 2008-2012. Thesamples are 265 companies for 5 years in companies listed on the IndonesiaStock Exchange and were selected using purposive sampling method.Subsequently the samples were classified into groups grader profit and notincome smoothing using Eckel. Analysis of the data obtained performed usinglogistic regression analysis. The test results of five independent variables usinglogistic regression showed that company size and financial leverage effect onincome smoothing practices while to profitability, managerial ownership , anddevident payout ratio has no effect on income smoothing practices

Academics as well as managers have long been interested in the roleof satisfaction with complaint handling (SATCOM) in shapingcustomers’ attitudes and repurchasing decisions. This interest hasgenerated a widespread belief that SATCOM is driven by the perceptionthat the complaint handling process is just. To test how SATCOM ismodulated by distributive, interactional, or procedural justice, weperformed a meta-analysis of 60 independent studies of the antecedentsand consequences of SATCOM. Results indicate that SATCOM isaffected most by distributive justice, then by interactional justice, and onlyweakly by procedural justice. We also find that SATCOM mediates theeffects of justice dimensions on word-of-mouth. However, contrary tocom-mon belief, SATCOM does not mediate the effects of justicedimensions on overall satisfaction and return intent. We draw on ourresults to suggest several avenues for further research.

Intellectual capitalis recognizedas a strategic asset that provides acompetitive advantage to the organization for superior performance in themodern era of the knowledge-based economy. This study aimed to examinethe effect of the components of the Intellectual Capital (VAICTM) to marketperformance is proxied by TVA , CAR and MtBV.The Value Added Intellectual Coefficient (VAICTM) methode is used tomeasure ofIntellectual Capital. This study uses data from 120 publicly listedcompanies in Indonesian Stock Exchange between the years 2008 to 2012. Itis an empirical study using Partial Least Square (PLS).The results show that: Intellectual Capital influences positively to marketperformance. Its prove that manufacturing companies in Indonesia have beenmanaging knowledge assets well so its important role in the formation ofadded value and contribute to the improvement of company's marketperformance.

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.

Calculation of Cost of Production is one of the important aspects in carrying out business activities. Cost of Production is one of the determinants of the selling price of a product. Besides the cost of production can indicate a company's profit. But the activity of recording the cost of production at PT Semeru Karya Buana still uses a manual method that is using excel. This causes ineffectiveness in time, the resulting information will take longer because they have to look for the components one by one. Not to mention the data generated is most likely an error in the calculation. This research is intended to study the system that is already running. And later it will produce a program to calculate the cost of production as a determinant of the selling price which is implemented with the PHP programming language and MYSQL database. The calculation method uses the Job Order Costing Method where the price of the product to be given to consumers is calculated by dividing all costs incurred to produce a product by the number of orders. So the benefits of each product can be directly calculated. The more accurate the data produced, the better the company is in carrying out the buying and selling process.

This study aims to determine the level of financial health in Rachma Jaya Savings and Loans cooperatives by using the CAMEL method of financial health research models that serve as benchmarks for cooperative inspection objects conducted by supervisors. The subjects in this study were the leadership of KOSPIN accounting department, the object of the research was analyzing financial statements such as the Profit and Loss report, Balance Sheet Reports, Cash Transaction Reports and Journals on KOSPIN during each period. This research is a type of descriptive research by means of which financial statements are used. For data collection techniques using documentation. Analysis of the data used is the CAMEL.CAMEL analysis itself consists of five criteria, namely Capital (Capital), Asset (Assets), Management (Management), Earning (Rentability), Liquidity (Liquidity). The results showed that the level of financial health that would indicate favorable or detrimental conditions for cooperatives. In this study, the results obtained in the 2017 period were 74.3. These results are in the numbers 60-80 on the accuracy of the predicate, so Rachma Jaya Semarang savings and loan cooperatives are included in the category HEALTHY ENOUGH. Then this indicator needs to be improved again so that all indicators on financial performance, especially those related to the level of health of the cooperative's financial well maintained.So this research resulted in Accounting Information System for Savings and Loans Cooperatives Using the Camel Method as a Health-Based Analysis of the Cooperative web-based (Case Study of Rachma Jaya Cooperative).

One institution that requires an accounting information system and budget plan is an educational institution. Education funding includes all expenditures that have been budgeted through the School Income and Expense Plan (RAPBS) or School Budget Activity Plan (RKAS) to support the process of providing education in the form of services or goods. Madrasah Aliyah Sabilul Ulum has a duty to manage finances based on financial management principles so that the money in circulation can be utilized optimally. Break even point is the point where total income equals total cost or the point where profit equals zero. The computer-based accounting information system that is designed includes account data recording, student data recording, accounting transaction records, cost classifications, BEP calculations, income budgets, account data reports, general journals, financial accountability reports, expense classification reports, BEP reports, income budget reports and school budget plans.

Pencemaran lingkungan hidup tidak hanya berdampak buruk bagi kehidupan masyarakat yang ada sekarang namun juga akan mengancam kelangsungan hidupnya kelak. Adanya pencemaran lingkungan yang ditimbulkan dari adanya pembuangan limbah ke sungai yang berulang membuat perlunya ada penegakan sanksi pidana yang didasarkan pada UUPPLH. Kasus yang diangkat dalam penelitian ini adalah kasus pencemaran air di sungai Klampisan oleh PT. Marimas pada tahun 2013 yang berdampak pada warga di sekitar sungai Klampisan. Penelitian ini bertujuan untuk menjelaskan penegakan sanksi pidana dalam pencemaran lingkungan hidup ditinjau dari UUPPLH dan menjelaskan hambatan dalam penegakan sanksi pidana dalam pencemaran lingkungan hidup ditinjau dari UUPPLH. Penelitian ini menggunakan metode pendekatan yuridis normatif. Spesifikasi penelitian ini adalah deskriptif analitis yaitu menggambarkan peraturan perundang – undangan yang berlaku dikaitkan dengan teori – teori hukum dan praktek pelaksanaan hukum yang menyangkut permasalahan tersebut. Metode analisis data menggunakan cara deskriptif kualitatif PT. Marimas, Semarang belum dikenakan sanksi pidana atas pencemaran sungai Klampisan yang diakibatkan karena kurangnya alat bukti dalam pembuktian pencemaran lingkungan sehingga penegakan sanksi pidana dalam pencemaran lingkungan hidup ditinjau dari UUPPLH di PT. Marimas, Semarang belum berjalan. Hambatan dalam penegakan sanksi pidana dalam pencemaran lingkungan hidup ditinjau dari UUPPLH di PT. Marimas, Semarang adalah kurangnya sosialiasi kepada masyarakat terkait hukum lingkungan, kendala dalam pembuktian karena di sepanjang Kali Klampisan terdapat sekitar 7 industri yang punya andil membuang limbah ke badan sungai tersebut dan pembangunan instalasi Pengelolaan Air Minum (PAM) di wilayah Purwoyoso, dan belum maksimalnya infrastruktur penegakan hukum yang disebabkan oleh kurangnya ketegasan dalam pelaksanaan peraturan perundangan dan sumber daya manusia di Dinas Lingkungan Hidup yang jumlahnya belum memadai untuk melakukan pengawasan.

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.

This study is performed to test the effect of LDR, and BOPO toward NIM to increase ROA. The objective to analyze the effect of the bank financial ratios performance (LDR and BOPO) toward NIM to increase ROA in banking industry over period 2011-2013. Sampling technique used here is pusposive sampling. The data was taken Otoritas Jasa Keuangan (OJK). It is gained sample amount of 114 data. The analysis technique used here is multiple regression with the least square difference and hypothesis test using t-statistic to examine partial regression coefficient and f-statistic to examine the mean of mutual effect with level of significance 5%. In addition, classical assumption is also performed including normality test, multicolinearity test, and heteroscedasticity test. The result shows LDR and BOPO to have influence toward NIM at level of significance less than 5%, and LDR and BOPO, and NIM have influence toward ROA at level of significance more than 5%. Key words:LDR, BOPO, ROA, Net interest margin

This study aims to describe the financial performance of banks based on the results of banking financial ratio analysis. The type of research used in this study is descriptive research type using a quantitative approach. The results of banking financial ratio analysis on liquidity ratio analysis shows the condition of financial performance of PT. Bukopin (Persero), Tbk period 2014-2015 can be said good. The average CR of 17.57%, RR 539,239 LDR of 85.12%, LAR of 68.97% has met the standards set by Bank Indonesia and has also exceeded the average of the Commercial Bank of the Company (BUP). The results of solvency ratio analysis, financial performance condition of PT Bukopin (Persero) Tbk in 2014-2015 can be said good because the average CAR of 13.88%, LDAR of 2.39%, DER of 1057.92%, the value has been meet the requirements of Bank Indonesia. In the analysis of earnings ratio, the condition of financial performance can be said not good, because the average on ROA is only 0.97%, ROE of 11.20%, and BO / PO of 88.39%, NPM of 9.49%, the value is still below the average BUP and under the terms of Bank Indonesia. From all financial ratio analysis hence can be known how financial condition of PT. Bukopin (Persero), Tbk. Keywords: financial ratios, corporate financial condition

Tujuan penulisan jurnal ini adalah untuk mengetahui bagaimana penerapan hukum adatdalam mencapai ketertiban umum, sebagai salah satu opsi pemecahan masalah pelanggaranketertiban umum yang terjadi pada lingkungan masyarakat di Indonesia. Di samping hukumpidana yang berlaku di Indonesia, hukum adat juga memiliki peradilan untuk mengadilipelanggar ketertiban umum. Peradilan yang dimiliki hukum adat lebih bersifat kekeluargaan,berupa musyawarah untuk tercapainya mufakat, sanksi yang tepat untuk pelanggar ketertibanumum tersebut.Apabila hukum pidana di Indonesia hanya melakukan sistem peradilan saja maka hukumadat mempunyai sistem yang lebih kompleks. Sistem pencegahan, perundingan, peradilan,dan pemberian sanksi terhadap suatu tindak pidana dalam masyarakat pada hukum adatmempunyai tingkat keefektifan yang lebih baik daripada hukum pidana yang hanya melakukanperadilan. Hukum adat dalam satu daerah dengan daerah yang lain di Indonesia berbedabeda.Penerapan pencegahan sampai pemberian sanksi pun berbeda-beda, tergantung darimasyarakat yang menerapkannya.Kata kunci: hukum adat, ketertiban umum, hukum pidana

Marmalade merupakan produk yang menyerupai selai dibuat dari sari buah beserta kulitnya dengangula. Standar mutu marmalade mempunyai kadar pektin 0,75-1,5%, kadar gula 65-73%, pH 3,2–3,5 dan totalpadatan terlarut 66%-68%. Studi ini bertujuan untuk menghasilkan marmalade fungsional yang mengandungvitamin C tinggi serta disukai konsumen. Penelitian dilakukan dengan menggunakan Rancangan AcakLengkap (RAL) faktorial yang terdiri dari 2 faktor. Faktor pertama rasio buah jeruk sunkist-nanas (1:4,2:3, 3:2, dan 4:1) sedangkan faktor yang kedua yaitu kadar gula (65, 69, dan 73%). Hasil penelitian yangdirekomendasikan adalah kombinasi perlakuan rasio buah 4:1 dan kadar gula 69%. Perlakuan ini mempunyaikarakteristik sebagai berikut: kadar air 15,30%; kadar gula 68,20%; vitamin C 37,08 mg; pH 5; kadar pektin2,8650%; warna kuning (2,80); rasa manis (2,73); aroma buah kuat (2,36); dan disukai (2,66).Kata kunci: Marmalade, jeruk sunkist, nanas, Vitamin C

The study examines the effect of internal cash flow, insider ownership, profitability, investment opportunity and sales growth on capital expenditure. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis.Population in this research is manufacturing company listed on the Indonesian Stock Exchange period form 2010 to 2014. The sampling method used purposive sampling. The research sample includes companies that have insider ownership, releasing financial statement, has the completeness of data, used the rupiah currency  Relationship and (or) influence between variables is describe by using multiple regression analysis.The result showed that the insider ownership has significant negative effect and investment opportunity has significant positive effect to the capital expenditure. Where as the internal cash flow and sales growth has no significant positive effect, and profitability has no significant negative effect to the capital expenditure.Keywords:   Internal Cash Flow, Insider Ownership, Profitability, Investment Opportunity, Sales Growth and Capital Expenditure.

The purpose of this study is to describe the level of accounting comprehension and the accountability of educational fee and to describe the relationship between the level of accounting comprehension and the accountability of educational fee. This is a descriptive study by using the primary data which were collected by distributing the questionnaires and doing the interview with the respondents, the students of Economics and Business Faculty of Satya Wacana Christian University who are obtaining the scholarship. The results from 82 respondents showed that their average level of accounting comprehension was on the less comprehend range (64,02) with the accountability of educational fee was on the accountable range (82,40). Based on the correlation test, there was no correlation between the level of accounting comprehension and the accountability of educational fee. The result of this study also confirmed that the accountable behavior of the students of Economics and Business Faculty of Satya Wacana Christian University who are obtaining the scholarship was included in the second intention factor of the planned behavior theory which is called the normative beliefs. In this case, they behaved to be accountable because of the third party’s encouragement and based on their own agreement.  Keywords: the level of accounting knowledge, the accountability of educational fee, theory of planned behavior, students

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 study is to determine what factors affect the performance of SMEs. The population in this study are all the owner of SMEs in the Central Java. Sampling was conducted with a purposive sampling criteria were used in the consideration that SMEs are already running at least five years. The sample in this study is intended as representative of the population to be studied, totaling 67 (sixty seven). The data were then processed andanalyzed by using the computer program of SPSS 20 for Windows. Based on the results of testing the partial regression analysis can be concluded: The competitiveness and marketing access is partially affect performance significantly and positively. This means that the higher competitiveness and marketing access the higher performance. Meanwhile, competitiveness and marketing access have influence on SME’s performance through network capabilities.