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Pencatatan transaksi keuangan yang cermat dan tepat sesuai penggunannya akan menghasilkan informasi yang akurat dan up to date bagi setiap pemakai dan yang membutuhkan. Tak terkecuali perusahaan kecil dengan volume transaksi yang tidak sedikit di bagian pusat dan cabang juga membutuhkan pembukuan transaksi keuangan yang dimilikinya. Dalam menjawab permasalahan dan kesulitan yang dialami oleh pengusaha dalam mengambil keputusan yang terkait operasional keuangan perusahaan, perlu dibuat suatu sistem informasi keuangan bagi pengusaha kecil berbasis area. Pada penelitian ini dikembangkan Sistem Informasi (Sisfo) Keuangan yang berlaku pada pengusaha kecil, “Batik Wijayanti Semarang”. Sistem yang dikembangkan adalah antarmuka berbasis web yang dibangun menggunakan paket perangkat lunak HTML, PHP dan MySQL. Metode pengembangan sistem ini menggunakan konsep pengembangan sistem System Development Life Cycle (SDLC). Sistem pencatatan transaksi keuangan ini mengacu pada siklus akuntansi yang dimulai dari pencatatan transaksi ke jurnal, kemudian pencatatan penerimaan dan pengeluaran pusat dan cabang, sampai dengan menghasilkan laporan keungan dalam bentuk: Buku Besar, Neraca, Laporan Laba/Rugi, dan Laporan Perubahan Modal.   Kata kunci: sisfo keuangan, area, SDLC

Sejak pemerintah kota Semarang menyelenggarakan penerimaan peserta didik baru secara online, khususnya untuk tingkat SMA Negeri di Kota Semarang, banyak permasalahan dapat diatasi dengan adanya sistem tersebut. Orang tua/wali dan calon peserta didik tidak lagi harus banyak mengeluarkan tenaga dan pikiran untuk melakukan proses pendaftaran, seperti pergi jauh menuju lokasi sekolah dan menunggu antrian yang cukup lama, tetapi cukup dengan melakukan proses secara online melalui internet. Yang sangat perlu diperhatikan adalah bagaimana proses yang berjalan secara real-time tersebut dapat dipantau secara transparan oleh masyarakat luas, sehingga keputusan yang harus diambil oleh orang tua/wali maupun calon peserta didik sepenuhnya tepat berdasarkan kesadaran dan kondisi yang ada pada saat proses penerimaan siswa baru secara online berlangsung. Menjadi unik ketika mengamati bagaimana jumlah SMA yang ada di Kota Semarang diserbu oleh calon peserta didik yang begitu banyak, yang berasal dari negeri maupun swasta dan dari dalam kota maupun luar kota. Kuota yang ada pada setiap sekolah tentunya tidak dapat menampung semua jumlah pendaftar, sehingga ketentuan pada proses seleksilah yang akan menjadi dasar akhir penerimaan. Tidak semua calon peserta didik yang berasal dari sekolah negeri bisa diterima di sekolah yang dituju, demikian pula calon peserta didik yang berasal dari sekolah swasta tetap memiliki kesempatan yang sama untuk bisa diterima di sekolah negeri tujuannya. Menggunakan metode data mining dan teknik klustering diperoleh gambaran hasil bagaimana proses seleksi masuk di SMA Negeri di Kota Semarang yang cukup ketat namun transparan. Data yang diolah dapat mengetahui sejauh mana calon peserta didik berkompetisi memperebutkan kursi di sekolah yang diidamkannya tersebut. Gambaran hasil berikutnya adalah bagaimana porsi sebenarnya antara calon peserta didik laki-laki dan perempuan yang berkesempatan untuk melanjutkan studi di SMA Negeri. Prosentase pendaftar dari Dalam Rayon, Luar Rayon dan Luar Kota juga tampak jelas dalam hasil analisa. Terakhir adalah bagaimana dengan data mining dan teknik klustering diperoleh gambaran kelompok calon peserta didik dengan nilai tinggi, sedang dan rendah, serta kelompok jumlah calon peserta didik dari asal sekolah mereka.   Kata kunci: peserta didik, online, klustering

One of the important role of Management Accounting Information System (MAS) is to provide information to the right people, the right way at the right time to improve management capabilities in understanding the circumstances around it, so it was able to identify the relevant activities appropriately. The purpose of this study is to empirically examine the role of MAS as variables that mediate the effect of information technology and interdependence on performance managerial of employees inthe local government enterprises are rural banks and financial institutions sub-Central Java (PD BPR BKK). The samples in this study were obtained according to the purposive sampling technique based on criteria derived from population consisting of employees or the manager at PD BPR BKK contained in Central Java. Data were analyzed using Partial Least Square (PLS) in a of Structural Equation Modeling (SEM). Role of characteristics of MAS as variable which mediate the effect of information technology and interdependence on managerial performance examined using Sobel Test. The results of this study indicate that information technology has an indirect positive effect and significant impact on managerial performance through MAS. Interdependence also has an indirect positive effect and significant impact on managerial performance through MAS. It can be concluded that the MAS has a role as a mediating influence between the variables information technology and interdependence on managerial performance.Keywords: management accounting information system, information technology, interdependence, mediating, managerial performance.

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

This study will analyze the differences in ethical sensitivity of students in Semarang. The goal is to determine differences in the activity and behavior of the students. The population in this study were students of accounting and management at private universities in Semarang. In this study the researchers used the criteria to get closer to the subject matter. The criteria used in this study were students who were third semester to semester end. Results of this study indicate that there is no difference between unethical behavior and student management accounting students. There is no difference between unethical behavior male and female accounting students. Students are more tolerant of unethical behavior will be more cynical.Keywords: Ethical Sensitivity, cynical attitude.

The research want to analysis about corruption and economic growth. The method of analysis use pooling data. Number of cross-section data are 33 provinces and times-series data are three years. The best model obtained from redundant fixed effect test and correlated random effects-Hausman test. The model used an estimation methodin whichthe cross-section is none and the period is fixed. Based on regression output, corruption has negative significant to Indonesia economic growth. So,corruption becomea grease of wheel for indonesia economics. The meaning is corruption increase economic growth. There areten provincesin which theCPI variable significantly to economic growth. Two provinceshave negatif significant and others positif significant to economic growth. If the ten provinces removed from regression,CPI becomes insignificant. So, the ten provinces have big influence to Indonesia economics, especially in CPI.Key words: CPI, economics growth, pooling data, none, fixed, and grease of wheel

The purpose of this research is to examine the effect of job experience, independence, objectivity, integrity, and competence on the quality of audit results at Representatives BPKP of Central Java. Job experience was measured by indicators the length of works as an auditor and the number of inspection tasks are performed. Independence was measured by indicators of independence in programming, in the execution of work, and independence in reporting.Objectivity was measured by indicator, free from conflict of interest and disclosure of factual conditions. Integrity was measured by indicator honesty, courege, prudence, and responsibility that auditors have. Competency was measured by indicator personal quality, general knowledge, and specialized expertise. While quality of audit results was measured by indicator of compliance with auditing standard and quality of examination report. The population of this study is civil servants whose work at Representatives BPKP of Central Java with sample is the civil servants has been following education and training as functional auditor. Data analysis was performed with multiple linear regression model. Test result showed that job experience, independence, and objectivity has no effect on quality of audit result at representatives BPKP of Central Java. While the integrity and competence have influence to quality of audit result at representatives BPKP of Central Java. Key words: job experience, independency, objectivity, integrity, competency, quality of audit result.

This research aims to clarify how the implementation of social audits in Corporate Social Responsibility. Object of research is at PT Apac Inti Corpora Bawen Semarang. The data were collected by interview and documentation techniques. The results showed that social audit is a part of the company's strategy phases to be done. Social audit conducted in the form of obtaining such certification  ISO 9001, ISO 14001 and PROPER Kementerian Lingkungan Hidup. Social audit was conducted by stakeholders outside the company, it is important to assess whether the activities carried out by the company has been in the interest of all stakeholders. Key words: Social Audit, Corporate Social Responsibility

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

Lama studi dari mahasiswa ini sangatlah penting bagi mahasiswa, program studi serta perguruan tinggi. Permasalahan lama studi setiap mahasiswa bisa disebabkan atau dipengaruhi oleh banyak faktor. Hal tersebut telah dibuktikan dengan beberapa penelitian pada permasalahan tersebut yang mendapati sejumlah faktor yang berpengatuh terhadap lama studi mahasiswa. Dengan menggunakan teknik data mining khususnya klasifikasi untuk prediksi dengan algoritma naive bayes dapat dilakukan prediksi terhadap ketepatan waktu studi dari mahasiswa berdasarkan data training yang ada. Data training dan testing yang digunakan diambil secara random pada tabel data master yang digunakan. Algoritma naive bayes, menghitung perbandingan peluang antara jumlah dari masing-masng kriteria nilai fields terhadap nilai hasil prediksi sesunggunya. Fungsi untuk prediksi dibuat menggunakan Query pada MySql dalam bentuk function(fbayesian). Dari hasil uji coba diperoleh tingkat kesalahan prediksi berkisar 20% sampai dengan 50% dengan data training dan testing yang diambil secara random. Namun rata-rata tingkat kesalahan berkisar 20 % hingga 34%. Tinggi rendahnya tingkat kesalahan dapat disebabkan oleh jumlah record data dan tingkat konsistensi dari data training yang dgunakan. Sedangkan hasil prediksi dari ketepatan lama studi dari mahasiswa angkatan 2008 adalah sebesar 254 mahasiswa diprediksi ”Tepat Waktu” dan sisanya yaitu 4 orang diprediksi ”Tidak Tepat Waktu”.   Kata Kunci : Prediksi, Lama Studi, Data Mining, Naive bayes, MySql

Program studi perlu melakukan monitoring dan pengukuran secara terus-menerus  terhadap kinerjanya untuk memastikan ketercapaian tujuan yang telah ditetapkan.  Proses monitoring kinerja memerlukan data dan informasi yang diambil dari  seluruh bagian organisasi. Hasil monitoring kinerja selanjutnya akan disampaikan kepada pihak-pihak yang berkepentingan, secara efisien dan efektif. Performance Dashboard merupakan alat untuk menyajikan informasi secara sekilas . Dashboard  menginformasikan  Key Performance Indicators (KPI) dengan menggunakan media penyajian yang efektif. KPI yang digunakan dalam pembangunan Performance Dasboard  program studi ini seluruhnya menggunakan instrumen dari Badan Akreditasi Nasional (BAN) perguruan tinggi. Metodologi yang digunakan dapat diterapkan dengan baik pada studi kasus mengenai pembangunan dashboard untuk menunjang upaya penjaminan mutu program studi di lingkungan Universitas Stikubank Semarang. Penelitian ini lebih menitikberatkan bagaimana  aplikasi ini bisa memberikan kemudahan informasi terhadap  pengelola program studi, fakultas maupun pihak universitas terhadap capaian mutu dari program studi sarjana. Kata kunci : Performance Dashboard, Key Performance Indikator, Badan Akreditasi Nasional (BAN) Perguruan Tinggi.

Terdapat jumlah kenaikan yang cukup berarti pada jumlah penerimaan mahasiswa baru di PTS di lingkungan Kopertis Wilayah VI Jawa Tengah hingga tahun 2012. Bidang ilmu dan program studi tertentu mengalami kenaikan yang relatif tinggi, khususnya di bidang teknologi informasi, kependidikan dan kesehatan. Ada suatu pendapat mengenai program studi dengan jenjang pendidikan program tertentu cenderung dipilih oleh calon mahasiswa dengan gender tertentu pula, sedangkan yang lain berpendapat bidang ilmu yang lebih cenderung menjadi priorotas utama sebelum memilih program studi dengan jenjang pendidikannya. Berdasarkan hal tersebut maka dengan menggunakan teknik klasifikasi pada data mining dapat diketahui kecenderungan calon mahasiswa dalam memilih jenjang pendidikan di perguruan tinggi, khususnya mengenai program studi tertentu yang banyak peminatnya, berdasarkan rumpun bidang ilmu dan data jenis kelamin.   Kata kunci : Data Mining, Klasifikasi, Bidang Ilmu, Jenis Kelamin

Umumnya penelaahan kompetensi lulusan dilihat dari tempat kerja mereka saat ini atau dengan cara menelusuri dari angket-angket yang diisikan oleh alumni pada periode tertentu. Hal tersebut juga dapat dilakukan melalui temu alumni maupun melalui pusat informasi alumni pada tiap perguruan tinggi. Lalu bagaimana jika kompetensi tersebut dikaji pada saat sebelum mahasiswa lulus, dengan mengkaji dari nilai akademik yang telah diperoleh ? Dengan menggunakan teknik data mining khususnya metode asosiasi dengan algoritma apriori dapat digali suatu informasi dengan tingkat kepercayaan(min.confidence) suatu transaksi dengan tingkat dukungan(min. support) tertentu sehingga menghasilkan suatu aturan. Setiap matakuliah dalam sebuah kurikulum memiliki  muatan kompetensi tertentu dan sebuah kompetensi dapat disumbang oleh beberapa matakuliah.Dengan mengelompokkan nilai akademik mahasiswa ke dalam suatu kompetensi dan mengambil nilai rata-ratanya maka akan dapat diperoleh suatu peta kompetensi dengan menentukan pada tingkat rata-rata tertentu. Pencapaian kompetensi pada level minimum support 70% dan minimum confidence 75%  pada studi kasus yang dilakukan adalah pada 3 kompetensi. Yaitu Sistem Informasi (IS), System Integration (SI) dan Network and Communication (NC). Artinya bahwa sebanyak 70% calon lulusan program studi S1 Sistem Informasi tahun angkatan 2004 s/d 2007 mempunyai kompetensi yang lebih dibidang system informasi, integrasi system dan jaringan dan komunikasi dibandingkan dengan kompetensi lainnya. Selanjutnya tidak menutup kemungkinan penggunaan teknik, metode maupun algoritma yang lain dan memberikan suatu hasil yang berbeda. Penelitian ini masih dapat dikembangkan lebih jauh.Kata Kunci : Kompetensi, Data Mining, Asosiasi, Apriori

Dosen/Instruktur mempunyai tugas dan tanggung jawab  melaksanakan Tri DarmaPerguruan Tinggi, yaitu pembelajaran, penelitian dan pengabdian kepada masyarakat. Salah satukomponen dalam penilaian  pembelajaran adalah adanya penilaian kinerja  yang diberikan olehmahasiswa kepada setiap dosen/instruktur yang mengampu mata kuliah yang mereka ikuti.Harapannya, dengan penilaian tersebut maka diperoleh masukan mengenai kemampuan seorangdosen/instruktur dalam memberikan materi kuliah.  Tentunya hasil penilaian ini masih  perludigabung dengan komponen penilaian kinerja dosen/instruktur lainnya seperti melakukan penelitian, pengabdian kepada masyarakat, penulisan jurnal ilmiah dan lain-lain. Teknik Klustering dengan metode K-Means diterapkan untuk memperoleh hasil kluster terhadap nilai rerata yag diberikan mahasiswa kepada setiap dosen/instruktur, baik pada semester gasal maupun semester genap pada tahun akademik 2012/2013. Kata kunci : kinerja, klustering, k-means

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

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

Several models have been constructed to analyze and understand the factors that influence theacceptance of the use of computer technology such as Theory of Reasoned Action (TRA), Theoryof Planned Behavior (TPB) and Technology Acceptance Model (TAM). Another model developedby Doll and Torkzadeh (1988) is a model of End User Computing Satisfaction (EUCS). Thisresearch is the study on the TAM and EUCS model of the acceptance and user satisfaction ofcomputer based information system (CBIS). Purpose of this study is trying to use and test the twomodels of acceptance technology, the TAM and EUCS models by examining their influence on theuse and utilization of systems that will ultimately affect the level of user satisfaction (usersatisfaction) as an indicator of the success of a system. Samples used in this study were obtainedfrom the sampling technique based on the criteria (purposive sampling)of a trading company inSemarang, Central Java on the sub-sector (according to the incorporated trading companydirectory-BPS). Test of the hypothesis is formulated using regression models. Three of the sevenstated hypothesis is rejected, while based on the results of the indirect analysis it can be concludedthat the variable utility (usefulness), ease of use, accuracy and timelines in the use of a system alsoaffects the user’s satisfaction.Key Words: Technology Acceptance Model, End User Computing Satisfaction, Computer BasedInformation System, User’s Satisfaction.

Abstract The frame of reference of this research is that by the regulation of criminal rule on the Constitution of No. 9, 1992 jo No 37,2009, on the immigration(abstract-condemnation), intended the rule to have a power of reinforcement to be obeyed. And towards those of domestic as well as foreigners breaking the law will be enforced to have criminal sanction when they were proved of legelly giuilty and convincincing without any reasons of truth and excuse and also able to be responsible for the judge( as a punisher of inconcrete criminal). It’s needed a judge’s consideration  based on the law, social, economic and other factors enfluecing law enforcement , to enforce the criminal law. ----The considerationsthe taken for the decision making  are acquired from the facts attended at the trial session and the facts clarified at the authentication step. Then, the facts are evaluated and corrected with  letter of accusation, demand, plea, counterplea, rejoinders found as a fact, so that the judge convinced that the accused did the criminal law of immigration. Key word: foreigners breaking the law

Abstract  : Simple society likes villagers is mostly choose conflict finishing of live    environment by discussion to avoid the dispute which is in order to reach the substantial justice. Conflict finishing by discussion using partner relationship approachment which get involved three strength elements : government, industry world and society is a step to get ideal civil society. Keywords : live environment pollution, culture of law and partner relationship.

In the implementation of regional autonomy Regency / City in general will have three functions: allocation, distribution and stabilization. Implementation of local government functions in the areas of allocation, among others, are providing services and public facilities,which are embodied in the construction of terminals in the Village Mustakaharjo Pati regency. With the construction of this terminal will boost economic growth and support the development of Pati district surrounding the city, given enough Pati District strategic location adjacent to the Holy District, Jepara, Grobogan, Blora and Rembang. Location of this study is the Village Mustakaharjo Pati regency. The analysis used analysis tool net present value (NPV), payback period analysis, Analysis of Return on Investment (ROI), Analysis of the results of return (internal rate of return) / IRR and the analysis of government-private cooperation. The conclusions obtained are potential high traffic density in this region will provide income opportunities (Cash In Flow) of Rp 176 611 583 .. The investment cost of development in the region of Rp 30,765,745,000. With a limit of 25-year investment period, then obtained: DF 10%, payback period is 19 years, 1 month, DF 12%, is not feasible (above 25 years), DF 14%, it is not feasible (above 25 years)