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This study aims to design an accounting information system for cash flow statements at BKM Gabahan Makmur Semarang. Through the creation of an Accounting Information System for Client Server Based Cash Flow Reports, it is expected to simplify the accounting section to record cash flow data, and to make balance sheets more quickly, which are used by BKM as a management tool for financial activities in BKM Gabahan Makmur Semarang. Where this system uses the Visual Basic 6.0 programming language, Crystal Report for the preparation of reports and Client Server-based, equipped with the distribution of access rights for each user. The research method used is the Borg and Gall R&D research approach which consists of 10 stages. Of the 10 stages of R&D the authors only approach the research up to the 6th stage alone. The results of the research of the accounting information system design of cash flow statements are to make it easier to record cash flows, and to make balance sheets more quickly compared to the manual system used at BKM Gabahan Makmur Semarang. Currently the BKM still uses a manual system in recording cash flow transactions, whereas by implementing an information system will minimize the risk of recording errors, so as to obtain information more quickly and completely.

This paper develops a research model to examine the relationshipamong e-service quality, quality customer problem management, customersatisfaction and customer loyalty. Data from a survey of Bukalapakcustomers were used to test the research model. Confirmatory factoranalysis was conducted to examine the reliability and validity of themeasurement model, and the structural equation modelling technique wasused to test the research model. The analytical results showed that thedimensions of e-service quality, quality customer problem management,affect overall customer satisfaction and customer loyalty. Moreover, thelatter in turn are significantly related to customer customer loyalty.

This study aims to analyze and explain the influence of Attractions, Activities, Amenities, and Accessibility (4A) on tourist satisfaction at Taman Nusa Bali which is experiencing unfavorable conditions including a decrease in the level of tourist visits every year, besides that there are several conditions of tourism components that need to be improved. The sample used in the study was 100 respondents. The research data was processed by quantitative statistical analysis using multiple regression analysis to determine the effect of the independent variable on the dependent variable. The results of the regression analysis show that an increase in variable 4A will increase tourist satisfaction. The results of the multiple regression analysis test show a significant F value, the adjusted R2 square coefficient value of 0.604 indicates that all 4A variables have a significant effect on tourist satisfaction together with a close relationship of 60.4%. This shows that to increase tourist satisfaction it is necessary to increase all tourism components in order to increase tourist satisfaction in the next period. 

The purpose of this study was to determine the role of celebrity endorsers on buying decisions. Using purposive sampling technique with 70 respondents which obtained from distributing questionnaires to buyers at PT. Timbul Jaya Motor Boyolali. Based on the multiple linear regression analysis method, either partially or jointly, it shows that the variables of attractiveness, credibility, and expertise of the celebrity endorser studied have a significant effect on buying decision. The Adjusted R-Square value is 0.670, which means that 67% of the buying decision variables can be explained by the attractiveness, credibility, and expertise of celebrity endorsers, while the remaining 33% is explained by other variables that not examined in this study.

Attendance is important for an agency or company. because it is used in calculating the salary or wages of an employee and from absenteeism can also see the discipline of employee attendance. Therefore, in the implementation of the attendance process it is very necessary accuracy in its implementation so as not to hamper the company's performance.This final project designs an employee attendance system at CV. INNOVATION MEDIA that is useful to provide good absentee information quickly and easily, also through this study is expected to provide convenience to employees of CV. INNOVATION MEDIA in attendance. The design of employee attendance systems at CV. This INNOVATION MEDIA was developed using Visual Basic 6.0 software and with Finger Print as a tool. This system records employee attendance in the form of a daily attendance list. It is used to store data - data needed to expedite the information system.With this system the data processing is expected to be more effective and efficient. Even searching for data will be easier. The purpose of this research is to design an employee attendance information system that is expected to help the company's performance especially in the Human Resources Field to be faster and more practical.

Based on the implementation of an internship conducted by the author at PT. SAI APPAREL SEMARANG, the authors try to develop a system in accordance with the needs needed, namely by changing the data processing program inventory system (inventory) that is still using a manual system into a computerized inventory processing program (inventory) based on computerized programming language microsoft visual basic. This change aims to adjust the needs. The use of a computerized inventory system (inventory) in a company or office plays an important role. Because with the presence of a computerized system the data taken and made will be more precise and accurate, while the existing system at PT. SAI APPAREL SEMARANG still uses a manual system so reports that will be given to the leaders are slow.

STIKES Karya Husada Semarang, located on Jl. Intan Raya No.1, STIKES Karya Husada Semarang in processing data values ​​using Microsoft Excel so that the data storage has not been integrated because it is still individually not stored in one database and can only be accessed by 1 user. Fast and accurate information is really needed by STIKES in delivering information. To overcome the problems at STIKES Karya Husada Semarang, information systems need to be fast and accurate in conveying information. One information system that can provide information quickly is to use a multiuser system. To design this multiuser system using the main software Microsoft Visual FoxPro 9.0, and Microsoft Visual FoxPro 9.0 to manage the database. Therefore the final project entitled "Multiuser Based Value Data Processing Information System at STIKES Karya Husada Semarang" is an effective information system for delivering information at STIKES.

The development of information technology is currently growing very rapidly along with the discovery and development of knowledge in the field of information and communication so as to create tools that support the development of information technology, ranging from communication systems that are unidirectional and two-way (interactive). Every machine that is able to receive data, process data, store data, and produce output in the form of text, symbols, numbers and sounds can be categorized as a computer. CV. Java Mini Semarang is well aware of the importance of information technology for the smooth running of its business. Fast and accurate information is needed by the company in making decisions in the field of product promotion offered. Promotional media using brochures at this time are still experiencing problems, because of the limited delivery of information in terms of information about the latest products and product prices offered by the company, so it requires a lot of time and is less efficient. To overcome the problems in the CV. Java Mini Semarang needs new promotional media which is faster and more accurate in conveying information, this new promotional media is expected to complement the old promotional media that still uses brochures. Promotional media using brochures are still considered to be lacking because the scope is less extensive. And one of the media that can provide information quickly, accurately and a very broad reach is to use website media.Based on the description above in the preparation of this thesis, the author takes the title "SALES INFORMATION SYSTEM ONLINE (Case Study in CV. Java Mini Semarang)"

The development of science and technology in various fields in the era of globalization is felt to be very advanced. So that information is something that is needed in a fast, precise and accurate. Many conveniences are promised in a variety of information technologies. There is one fact that cannot be denied that this information has become an expensive commodity, if a company or agency cannot uphold the information that it needs most, then the procurement of information itself will obviously drain resources and funds. In doing business, PD. BPR BKK Demak Kota already has and uses an adequate accounting, deposit and credit information system. One of the strategies applied by PD. BPR BKK Demak Kota in collecting funds is the Ball Pick Up System, which is by visiting individual and institutional customers. While the institutions that have been served by PD. BPR BKK Demak Kota are schools, one of which is SMA Negeri 3 Demak. The service is in the form of an education fee payment. In serving the payment of school education costs in SMA 3 Demak, PD. BPR BKK Demak Kota still uses the conventional way, that is by receiving deposits from students, the data is recorded in the admission book and after adding up with a calculator, the result is that service is very slow. To overcome the problems mentioned above, it is necessary to build a system that can accelerate the process of receiving tuition fee payments and can produce a more detailed report on school fees both those who have paid and those who have not yet paid. One such system is utilizing VPN (Virtual Private Notwork) technology. Based on the description of the problem above, it becomes an impetus for the writer to be able to solve this system as well as possible and is very background for the writing of the Thesis which is planned to be realized using the Microsoft Visual Basic 6.0 program language

Tax evasion could be seen as an ethical deed or not depends on several factors. They are among others: gender, religiosity and Love of Money (LoM). The goal of the current research is to examine the effect of gender, religiosity, and LoM towards tax evasion ethical perception. The population of the research is undergraduate (S1) accounting students of private universities in Semarang. The sample used in the researchcovers the undergraduate accounting students of Dian Nuswantoro University, Soegijapranata Catholic University, Sultan Agung Islamic University, State University of Semarang, and University of Muhammadiyah Semarang. The sampling technique used in the research is accidental sampling. As much as 100 questionnaires have been delivered to the chosen respondents and all of them are declared properly to use. The analysis results using Smart-Partial Least Squares (PLS) 3.0 model show that gender and religiosity have impact on tax evasion ethical perception, however LoM does not. The results of the research show that religiosity and LoM do not mediate the relationship between gender and tax evasion ethical perception.

This research is about the value of manufacture company in Indonesian stock exchange from 2012 until 2016. The purpose of this research is to analyze profitability, and good corporate governance in mediating the influence of company growth and capital structure to firm value. The sample is selected through purposive sampling as many as 46 manufacturing companies in Indonesian stock exchange. The data obtained by analyzing the company's financial statements of the year 2012 to 2016. Data analysis is using multiple linear regression with SEM-PLS 4.0 program. The result showed that company growth has a significant positive effect to profitability, capital structure has positive effect not significant to profitability. The company growth has a negative effect not significant to good corporate governance, capital structure has positive effect not significant to good corporate governance. The company growth has positive effect not significant to firm value, capital structure has negative effect not significant to firm value. Profitability, and good corporate governance have a significant positive effect on firm value. Profitability mediates the influence of company growth, and the capital structure to firm value. Good corporate governance does not mediate the effect of company growth, and the capital structure to firm value, good corporate governance mediates the influence of capital structure to firm value.

This study aims to determine the effect of managerial ownership, ownership, independent board of directors, audit committee, and leverage on the integrity of financial statements on mining companies listed on the Indonesia Stock Exchange in 2012 -2016. The population used in this research is mining companies listed on the Indonesia Stock Exchange 2012 -2016 period. The samplingtechnique used was purposive sampling.The number of samples is 155 companies. The analysis method used is multiple linier regression analysis. The result of this research are : managerial ownership and institutional ownership have a positive effect on the integrity of financial statements. Independent commissioners and audit committees have no effect on the integrity of financial statements. Leverage has a negative effect on the integrity of financial statements.

The purpose of this research is to examine the influence of proportion of independent directors and the existence of an audit committee against tax avoidance. The population in this study is an industrial companies and real estate properties listed on the Indonesia Stock Exchange period of 2012-2016. The sample selection is conducted by using purposive sampling method, therefore as many as 173 of observation sample was obtained. Analysis technique to examine the hypotheses is multiple linier regressions. The result of this research shows proportion of independent directors have no significant on tax avoidance. The existence of an audit committee has positive significant influence on tax avoidance

his paper aims to identify the factorthat influence the perception ofbusiness opportunities, and the latter’s influence onentrepreneurial intention.The research method was sensus with quantitative analysis approach. Themodel is tested on Totalwin College of Business students.Data was collectedwith questionnaires. By applying a structural equationmodel, we observedthat the perception of self abilities (self-efficacy) positively andsignificantlyaffects both the perception of opportunities and entrepreneurial intention,andthat the perception of opportunities affects entrepreneurial intention.

The existence of governance structure such as board ofcommissioners and audit committee implies a better monitoring functionon the financial reporting process that represent manager actions.Nevertheless, the quality of the monitoring function depends on howeffective the board and the audit committee perform their duties. Thisstudy examines how the effectiveness of the board of commissioners andaudit committee in a two tierboard structure influences the taxaggressiveness.This study develops a score for board and audit committeeeffectiveness by using a checklist which captures how the independence,activity, size, and competence characteristics are reflected in the board ofcommissioners and audit committe.Hypothesis testing is carried out byusing a multiple regression model of 105 observations (firm-year) withthe sample taken from manufacture companies listed on the IndonesianStock Exchange during t.Results of this study provide robust evidencethat a more effective board of commissioners and audit committee willdecrease tax aggressiveness.

Vegetables are an important commodity, whose prices contribute to the inflation rate in some regions of Indonesia. Inflation and deflation are inseparable from the type of food and vegetable groups because the majority of the population have jobs as vegetable farmers. Selo Boyolali is a vegetable-producing region, but currently can not meet the needs of its own region. Supply of vegetables began to decrease due to pest and vegetable turnover into tobacco. If the delivery of vegetables is hampered there will be a scarcity of vegetables that lead to price increases. The length of the distribution channel has a negative impact, namely the price of commodities set by the middlemen or traders who distribute vegetables from the producers. So sometimes local farmers do not have bargaining power on vegetable pricing. This study aims to analyze the pattern of price formation and vegetable distribution in Boyolali. The analytical framework used in this research is supply chain management framework. The method used in this research is quantitative and qualitative indepth interview.

The existence of the phenomenon of teacher performance degradation,can be seen fromteachers who do not do their job properly, the teachers whoteach only highly educated butless attention function. Improved performance canbe achieved by improving teachers' leadership style of principals and schoolwork climate. Therefore, the central issue in thisstudy is how much influence theprincipal's leadership style and school climate work onteacher performance.Thisstudy aims to analyze the influence of principal leadership style on teacherperformance and school climate effects work on teacher performance. Thehypothesis is that there is a positive effect between: the principal's leadershipstyle on teacher performance and the climate of the school work on teacherperformance.This study belongs to the kind of quantitative research using the surveymethod and descriptive analytic approach. The samples used were from allpopulation of 50 teachers SMA/SMKBina Nusantara Semarang. Techniquesof data collection through questionnaires. Data analysis technique used is thePearson product moment correlation, determination, and multiple linearregression. Furthermore, the data that has been collected is processed and theninterpreted, analyzed, and described according to the problem andresearchobjectives.Based on the results of this study concluded that theprincipal's leadership style and school climate is partially working (people) onthe performance of teachers.

This study analyzes the effect of innovation orientation, promotionalsupport and sales force support on product performance in the market inorder to improve sustainable competitive advantage. The research problemthat is proposed fully refers to the research problems that is; there is atendency to increase the number of cabin numbers Prepaid sympathy, whichmeans the cessation of customers using Simpati Prepaid products based ondata from April 2004 to January 2005, and research gap from previousresearch, therefore, the formulation of this research problem is aboutimproving product performance in the market by basing on innovationorientation, promotional support and sales support to enhance sustainablecompetitive advantage. Furthermore, variable and indicator of research alsobased on previous research. A model has been developed and four hypotheseshave been formulated to address this research problem. Sampling techniqueis two technique (double sampling) that is, purposive samplingmethod andmethod of quota sampling. Respondents from this study amounted to 100respondents, where respondents are the owners or managers of retail andcellular prime amounting to 100.The data analysis used is Structural Equation Modeling (SEM) inAMOS 4.01 program. The results of this research data analysis show themodel and research results can be received well. And furthermore, the resultof this research proves that innovation orientation has positive andsignificant effect on product performance in the market, then it is formulatedthe support of sales force on product performance in market is positivelysignificant, empirical evidence shows promotional support is positive forproduct performance in market, further can be concluded that each constructhas gained justification and empirical evidence of sustainable competitiveadvantage through product performance in the market is positive andsignificantly influential.

This research analyzes the effect of perception on customer orientationand perception on company reputation on perception of strategic serviceorientation and its impact on customer satisfaction. The research problem isbased on 2 (two) issues: first is research gap based on previous researchbackground for example, referring to the borders and direction of researchwill come on and inconsistent with previous findings such as in Homburg etal., ( 2002); Chenet et al., (2000); Pelham, (1997); Doney and Cannon(1997). And the second comes from the research problems, which is found inthe data that gives an overview of the condition of PT. MandalatamaArmada Motor deals with the targets and sales realization of "Honda"brand products in Semarang region, where in 2005 PT. MandalatamaArmada Motor can not meet the targeted marketing of 869 units and canonly be realized 725 or 83% only.A model has been developed and five hypotheses have been formulatedto address this research problem. Sampling technique is purposive method(purposive sampling). Respondents from this study amounted to 120respondents, where respondents are customers of PT. Mandalatama ArmadaMotor. The data analysis tool used is Structural Equation Modeling (SEM)in AMOS 4.01 program. The results of this research data analysis show themodel and research results can be received well. And furthermore the resultsof this study prove the influence of perceptions on customer orientation toperceptions of strategic service orientation is a significant positip.Perceptions of a company's reputation have a positive effect on perceptions ofstrategic service orientation. Perceptions of customer orientation have apositive effect on customer satisfaction. And the influence of perceptions onthe company's reputation on customer satisfaction is a significant positively.As well as perceptions of the orientation of strategic services positively affectcustomer satisfaction

This study aims to examine the effect of the level of financial distress,corporate governance mechanisms and the quality of public accounting firmsto accounting conservatism. Accounting conservatism is the dependentvariable in this study is measured by the size of the accrual. Independentvariables measured include levels of financial distress, managerialownership,institutional ownership, the proportion of independent board,board size, audit committees, the number of partners who have permissionaccountants and public accounting firms size. The control variables in thisstudy are firm size and leverage.The populationof thisresearchis a property companylistedinIndonesiaStock Exchange (IDX) in 2009 to 2011. The total study sample was 31companies determined through purposive sampling. Useful analysis of data isdone with the classical assumption and hypothesis testing with multiplelinear regression method. The results of this study indicate that board sizeand firm size control variable positive influence on conservatism.Institutional ownership, audit committees and the quality of the publicaccounting firm based partner who has a negative effect on accountantlicense conservatism. For the level of financial difficulty, managerialownership, the proportion of independent board, the size of the firm and thecontrol variables do not leverage positive influence on conservatism.