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This study aimed to examines the influence of leverage, institutional ownership, audit commitee, sales growth, profitability and firm size on the tax avoidance. This research was conducted at Indonesia by using analysis unit manufacture company that have gone public. The population of this research are manufacture company that listed in Indonesia Stock Exchange. The sampling method using purposive sampling with the study period of 2014 until 2017 and obtained as many as 127 companies. The technique of data analysis is used multiple regression analysis. The results of this study shows that leverage, Institutional Ownership and Audit Commitee positive not significant on Tax Avoidance. Sales Growth negative not significant on Tax Avoidance. Profitability positive significant on Tax Avoidance. Firm Size negative significant on Tax Avoidance.  Keyword: Leverage, Institutional Ownership, Audit Commitee, Sales Growth, Profitability, Firm Size and Tax Avoidance

This study examines the effect of liquidity, profitability, leverage, firm size, capital intensity and inventory intensity on tax aggressiveness. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the period 2013 - 2017. The sample in this study uses 315 data of manufacturing companies listed on the Indonesia Stock Exchange for the period 2013 - 2017 using the purposive sampling method. The analytical tool used is normality test, classic assumption test, multiple linear regression test, model test and hypothesis test. The results of the study show that liquidity, company size, capital intensity, inventory intensity affect the tax aggressiveness. While profitability and leverage have no effect on tax aggressiveness.  Keywords: liquidity, profitability, leverage, company size, capital intensity, inventory intensity and tax aggressiveness

This research was conducted to test the effect of corporate governance to risk disclosure of bank firms. Corporate governance are indentifed as the Board Size, The Propotion Of Independent Director, Managerial Ownership, Internasional Ownership, Level Of Profitability and number of audit committe members. The population used in this study is the Banking Company listed ini Indonesia Stock Exchange (IDX) during 2015-2017. Sampling method used is purposive sampling, with a total sampel 66 companies.The test results showed that the variable The Board Size and Managerial Ownership positive and significant on the Risk Disclosure. The Propotion Of Independent Director positive and no significant on the Risk Disclosure. Internasional Ownership, Level Of Profitability and Number Of Audit Committe Members negative and no significant on the Risk Disclosure.  Keywords : corporate governance, level of profitability, risk disclosure

This research has a purpose to analizze the influence of the size of Public Accounting Firm (KAP), the size of client companies, financial distress, a management changes and audit opinion on was auditor switching. Auditor switching is a dislplacement behavior by a company auditoras a result of auditor rotasion mandatory or voluntary. The type of data which is used in this research is secondary data, that was audited report of service company listed in Indonesia Stock Exchange on 2014-2016 period. Sample was purposive sampling method. Samples were 56 companies from 143 companies listed in Indonesia Stock Exchange in 2014-2016, so that the research data was analyzed totaled 168. Data analyze technique which is used in this research is logistic regression analysis. The results indicate that the size of Public Accounting Firm (KAP), the size of client companies, financial distress, and audit opinion do not effect to auditor switching. A management change effect positif to auditor switching.  Keyword : auditor switching, the size of public accounting firm (kap), the size of client companies, financial distress, a management changes and audit opinion.

The purpose of this studies is to examine relation influence cash turnover, inventory turnover, receivable turnover and firm size as a control variable on the profitability of manufacturing companies in the consumer goods industry sector in the Indonesia Stock Exchange for the period of 2014-2017. This studies conducted on 149 sample sector consumer goods manufacturing companies that published annual report in period of 2014-2017 used Rupiah. This studies was quantitative studies by using multiple linear regression. The result of study concluded that that cash turnover, inventory turnover, and receivable turnover were proved did not have influence on profitability (ROA). Keyword: cash turnover, inventory turnover, and receivable turnover

This study aims to analyze the Determinants of Financial Performance of District / City Governments in Central Java Province. This study discusses the financial determinants of local government using proxy measures (size), Prosperity (wealth), legislative measure, intergovernmental income and leverage.This study discusses the Local Government Financial Report (LKPD) by taking a sample of 35 districts / cities in Central Java in 2015-2017. The data used in this research is secondary data. The analytical tool used in this research is multiple linear regression.         The results of this study show that the size of the Regional Government and Prosperity is not related to the financial performance of the Regency / City of Central Java Province in 2015-2017. While Legislative Measures play a significant negative role in the Financial Performance of District / City Governments in Central Java in 2015-2017, and Intergovernmental Income and Leverage does not affect the financial performance of Regency / City Governments in Central Java in 20015-2017.  Keywords: financial performance, local government size, prosperity, legislative size, intergovernmental income, and leverage.

This study aims to examine the effect of the realized of revenue, size of local government, number of units under regional (SKPD), the life of the local government, the size of the legislature,and the intergovernmental revenue on the level of disclosure LKPD Regency / City in Central Java province.The study population was District / City of Central Java Province during the years 2014-2016 that have been audited by the BPK. The sample used is 105 local government financial statements are all the population sampled.This research data analysis methods using the multiple linear regression analysis by SPSS 19.The results showed that realized of revenue, number of units under regional (SKPD), and the ratio of self-sufficiency have significant effect on the level of disclosure LKPD. While variable size of local government, the life of local governments, intergovernmental revenue, and a legislative measure does not affect the level of disclosure LKPD.  Keywords:   level of disclosure lkpd, realized of revenue, number of units under regional (skpd), local government size, ratio independence, local government age, size of the legislature, and the intergovernmental revenue

Article 67 of the Criminal Procedure Code states that defendants or public prosecutors have the right to appeal against decisions of the first level court except for acquittals, apart from all lawsuits concerning the problem of inaccurate application of the law and court decisions in rapid proceedings. Therefore, an appeal against a decision cannot be appealed, however, the fact is that there are prosecutors who appealed against the verdict as contained in the appeal deed number: 60 / Appeal / deed.Pid / 2006 / PN. As for the problems in this research are: (1) How can the decision to be released from lawsuits in terms of Law No. 31/1999 jo. Law no. 20 of 2001 (case study No. 942 / Pid.B / 2005 / PN.Smg)? (2) Whether the decision is free from legal charges based on case No. 942 / Pid. B / 2005 / PN.Smg Jo. Cassation Decision No.898 K / Pid.Sus / 2008 can legal remedies be made? The type of research used in this research is the type of normative legal research on certain legal events. The application can be realized through concrete actions and legal documents, the results of the application will create an understanding of the realization of the implementation of the normative legal provisions that have been studied properly or not. Based on the results of research and discussion is a decision based on case No. 942 / Pid. b / 2005 / PN.Smg which uses Law No. 31/1999 jo. UU no. 20 of 2001 as a basis for conviction, in the judicial process it turned out that the elements of the articles charged by the Public Prosecutor were proven proven, but because the actions of Defendant I and Defendant II were carried out at the orders of their superiors, based on article 51 paragraph 1 of the Criminal Code, so that the actions of Defendant I and Defendant II cannot be held accountable by Defendant I and Defendant II because it is an act to carry out a position order given by his superior, namely the Mayor of Semarang and was decided to be released from the lawsuit. Against the decision to release based on the District Court Decision No. 942 / Pid. B / 2005 / PN.Smg Jo. Cassation Decision No.898 K / Pid.Sus / 2008 which decided that Defendants I and II were to be freed from all legal charges, so based on article 67 of the Criminal Procedure Code a decision to release all lawsuits could only be legal remedies through cassation.   Keywords : Corruption, Legal Efforts, Release Decision.

Problems related to illegal downloading are still a problem for songwriters or musicians in Indonesia. In the UUHC and the ITE Law, it has also been regulated regarding the protection of copyright infringement through the internet media. In fact, the enforcement of this law is less firm. Based on the explanation given to the description above, this research is entitled "Legal Protection for Songwriters on Internet Media (Sociology of Law Studies)." The formulation of the problem of this research is how the legal protection for songwriters on the internet media, how is the responsibility of the free Mp3 song download service provider against copyright infringement through the internet media for songwriters, public perception regarding the protection of songs circulated on the internet media. The approach method used in this research is sociological juridical. The research specification was carried out by descriptive analytical. The method of presenting data in this study was carried out by direct interviews with the community or filling out questionnaires on the internet. The analysis used in this paper is qualitative. The results show that the legal protection of songwriters has been automatically protected by UUHC, the government has also made efforts to block illegal song download sites but in reality people still download illegal songs on the internet, the responsibility of free song download service providers, in the development of copyright infringement through Internet media is usually charged to the Internet Service Provider (ISP) if the provider provides facilities that allow copyright infringement to occur. Site providers have actually become an irregularity, these sites have shifted their position from being an illegal site to a legal site by positioning themselves as a song search site, the song provider in this case has violated the law. Public perception about individuals who download songs are wrong because they violate the Copyright Law. The public is aware of copyright infringement, but according to facts on the ground, people still download songs without permission. This behavior is carried out because the protection of songs by the Government is not strong enough. There are no strict sanctions for providers of free songs on the internet and free song downloaders on the internet.   Keywords: UUHC Protection, Download Songs, Service Providers on Internet Media  

This study examines the effect of cash flow volatility, accruals, sales volatility, debt level, operating cycle and firm size to earnings persistence. This research is conducted at Indonesia Stock Exchange by using unit of analysis of manufacturing company which have go public. Sampling method using purposive sampling with research period 2014-2016. Relationship and or influence between variables explained by using multiple analysis method with program SPSS 19. The results showed that the sales volatility, debt level and operating cycles had a significant effect. While volatility of cash flow, the amount of accruals and firm size have no effect to earnings persistence.  Keywords: volatility of cash flow, accrual amount, sales volatility, debt level, operating cycle, firm size and profit persistence.

This study aimed to examines the influence of the regional revenue, general allocation funds and general special allocation funds on the capital expenditures moderated by economic growth. The population of this research are District/City Central Java Province which consists of 35 District/City. The study uses secondar data such as Realization Report 2013 until 2015 budget. The technique of data analysis is used multiple regression analysis.The results of this study shows that General Allocation Fund has a positive influence on Capital Expenditure. However, Local Revenue and Special Allocation Fund does not affect on Capital Expenditure. While Economic Growth proved to moderate Local Revenue to Capital Expenditure. But Economic Growth does not moderate the relationship between the General Allocation Fund and the Special Allocation Fund  to Capital Expenditures.  Keywords : local revenue, general allocation fund, special allocation fund,   economic growth and capital expenditure.

The purpose of this study is Student accounting after graduation can choose the type of career in accordance with the field of science one of them is as a public accountant. This study aims to analyze the factors that affect the interests of accounting students for a career as a public accountant. Samples used in this study are students accounting semester 6 and above University Stikubank (UNISBANK) Semarang with the number of respondents as many as 88 people. The data used in this study is primary data that the data obtained from the distribution of questionnaires to students majoring in accounting. Based on the results of research and analysis that have been done can be concluded: Variable financial reward, professional recognition, social values, work environment, and personality have a significant positive effect on the interest of accounting students career as a public accountant. While the variables of professional training and job market considerations have a significant negative effect on the interest of accounting career students as public accountants. The financial reward variable is a variable that has a considerable effect on the interest of accounting students as a puclic accountant.  Keywords:         financial awards, professional training, professional recognition, social values, work environment, job market considerations, and personality towards the interests of accounting students career as public accountants

The purpose of this reseach is to test the influence of leverage, profitability, assets growth and firm size to the dividend policy. This research has been carried out by using quantitative approach and multiple linier analysis method.The data is the secondary data which has been obtained from manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2016 periods. The data collection technique has been done by using documentation and literature study. The sampling has been done by using purposive sampling. The result of this research indicate that Firm Size have positive influence on Dividend Policy. Whereas Leverage, Profitability and Assets Growth have no influence on Dividend Policy.  Keywords: leverage, profitability, assets growth, firm size on dividend policy

Limited capacity in State Universities makes private universities have the same opportunity to be selected for prospective students who are not accommodated in State Universities in continuing their studies. The ability to obtain a large number of students depends on delivery of information from private university (PTS) concerned, through marketing strategy of services implemented by private universities. This also applies to STTKD Yogyakarta. The formulation of the problem in this study is the extent of influence of advertising, sales promotion, personal sales, public relations and direct marketing on student decisions to study at the Yogyakarta Aerospace Technology College (STTKD). This study aims to (1) find out the influence of advertising, sales promotion, personal sales, public relations and direct marketing on student decisions chosen by the Yogyakarta Aerospace Technology College (STTKD) and (2) to find out which factors are most dominant in student decisions. Theory used is theory of Marketing Management related to Consumer Behavior. Primary data collection techniques with questionnaires, supported by interviews. Sample in this study was 95 respondents. Research method used is quantitative descriptive. Type of research conducted is a case study supported by a survey, nature of this study is descriptive research. Data processing uses SPSS version 15 software with descriptive analysis and hypothesis testing using multiple linear regression analysis. Determination coefficient (R2) is 0.64. This shows that independent variables studied were able to explain 64% of the decision students to choose Yogyakarta Aerospace Technology College, while remaining 36% was explained by other independent variables that were not examined. Results showed that marketing promotion mix (advertising, promotion sales, personal sales, public relations and direct marketing) had a significant effect on students 'decision to choose Yogyakarta Aerospace Technology College, and direct marketing factors had most dominant influence on students' decision to choose education at STTKD Yogyakarta.

The aim of the research is to find an empirical evidence concerning the implementation of customer perspective of Balanced Scorecard (BSC) in Assalaam Islamic Modern Boarding School Surakarta (AIMBS Surakarta). It is a case study research. Qualitative research design is conducted using semi-structured interviews with 27 members from different stakeholders. Research findings showed that customer perspective of BSC and attributes in strategy map of BSC have been implemented well in AIMBS Surakarta. Besides, the research found supporting factor of implementation of customer perspective of BSC in AIMBS Surakarta, namely: strong commitment from management to adjust the change. The limitation of the research is that the research findings can not be generalized. For future research, it is suggested that the researcher will add the numbers of research object so that the generalization of the research findings can be achieved. Thus, it will give clearer description about implementation of customers perpective of BSC in Islamic boarding schools

Hyper-V atau Virtualization merupakan solusi tepat untuk menambah server biaya murah dengan kemampuan yang tetap sebagaimana layaknya sebuah server. Pemanfaatan Hyper-V atau Virtualization merupakan salah satu Roles dari Windows Server 2008R2, sangat memungkinkan untuk digunakan sebagai mesin utama dan diatasnya bisa dipasang beberapa mesin virtual dengan kemampuan sama seperti mesin utamanya. Pusat Penelitian Bioteknologi LIPI saat ini memiliki mesin dengan sistem operasi Microsoft Windows Server 2008R2 dan diberi nama CURCUMA-CBN, kemudian ditambah Roles Hyper-V dan dibuat beberapa mesin virtual, yaitu mesin pertama bernama BACKUP-DC yang diinstal Windows Server 2008R2 dan digunakan sebagai Additional Domain, kemudian mesin virtual berikutnya adalah BLLYNCFE01 dan diinstal Windows Server 2012 yang akan digunakan sebagai Lync Server 2013. Ketiga server tersebut saling berkomunikasi sehingga terjadi sinkronisasi diantara ketiganya, di sini peran Domain Controler (ADDS) sangat penting dan semua client saling berhubungan dan berkomunikasi antara satu dengan  lainnya, karena semua user harus JOIN ke domain bioteknologi.net untuk mengakses data dan aplikasi yang diperlukan user tersebut.

Currently the development of information technology is growing rapidly. Therefore the application of information systems in agencies and companies is needed because information technology makes the performance will be implemented well and can handle a variety of data processing. One company that requires information technology is PT. Poliplas Makmur Santosa Ungaran. Inventory system used at PT. Makmur Santosa Ungaran Poliplas is still in the form of notes in the form of spreadsheets that are concurrently daily, making it vulnerable to errors in planning raw material requirements, and the uncontrolled use of production raw materials such as dyes. Therefore we need an adequate raw material planning information system to process data and make raw material planning reports automatically. The purpose of this study is to determine the amount and time of raw materials that must be available for the smooth production process. The problem formulated is when the raw material must be available at PT. Poliplas Makmur Santosa with the right amount and time. The method used in this research is Material Requirement Planning (MRP). The results of this study indicate that the implementation of a computerized system at PT. Poliplas Makmur Santosa Ungaran can support the smooth production related to the availability of the right material, with the right amount and time so that data storage can be more safe and efficient, the program used to make this application uses the VB programming language. NET and SQL Server 2008 as database management.

In connection with the rapid development of information technology and the increasing ability of computers to help solve problems in the business world, a computerized system in the era of globalization is needed by various parties. Technology that is growing rapidly now is very supportive for a school's information system, especially with the use of computer-based technology or better known as the Computer Based Information System, with the use of computers in an information system will more quickly save labor and costs. Likewise, Smk Al Mubtadi-in Mulyo Temple relies heavily on a well-computerized system. With the problems obtained from this research, a system is designed to make a report that is integrated quickly, precisely and accurately. The writing method used is in accordance with the RnD (Research And Development) method. Used from writing this thesis, to testing the final product to product implementation. In the management of school operational assistance funds. In making information programs use the Microsoft Visual Basic 6.0 and MySQL (* .sql) programming languages ​​for application design.

Current technological developments make many children choose to play with their gadget. This makes them sometimes lazy to read a book. But that can be tricked by story bookspictorial. The picture book itself has several advantages besides drawings that attract children's attention. Like an easy story to understand, contain meaning or stories of life learning, enhance imagination, and the existence of pictures in the story book will give a picture of imagination and fantasy in children. Therefore children are advised to be fond of reading book. Picture books have many variations on the theme the story, like about friendship or other fable stories. And for children who don't like books, can start with this picture book. Can be started by looking at the pictures, then just learning to read contents of the story of the book. In kindergarten HARAPAN MASA itself reading activities the book is still lacking. Most teachers read later students mimic. This is still considered inefficient because not all children will pay attention to. By holding the book reading activity, children are expected TK HOPE MASA can more smoothly read a book In collecting data, the method used by the author is by using interview research methods, surveys, literature studies. For making it using the CorelDRAW X7 program, Adobe Illustrator CS6, Adobe Photoshop CS5 and Manga Studio 5. The existence of this picture book is expected to increase children's interest in reading books.

Sisfo Monitoring of Goods Inventory in Shop Based on Visual Basic 6.0 Multiuser with FIFO method Studin Case in Cimory on the valley Ssemarang Regency is an information system created to overcome the problem of data processing which is still in manual bookkeeping so it takes a long time and results are inaccurate or recap The data does not even have data storage yet undatabase which results in easy data loss. The existing problems can be overcome by making Monitoring of inventory and making data storage information systems more secure and efficient. The design method of monitoring inventory of goods made using the R&D methodology, Flowchat, DFD, ERD and Normalization. The program used to create this application uses the programming language Microsoft Visual Basic 6.0 and MySQL as Database management. The results of this study indicate that the monitoring of inventory of goods applied in Cimory on the valley Semarang Regency can be used to solve data processing problems in the warehouse which include data data collection, data entry of goods, data collection of goods out, data collection of suppliers and customer data collection can make accurate reports , fast and efficient so that reports can be accounted for and the risk of loss of goods will be minimal.