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The purpose of this research is to know how the sales growth, accountreceivables turn over and working capitals turnover impact the liquiditylevel at agro industry and automotive industry which listed on Bursa EfekIndonesia (2010-2015). The datas in this research is analyzed fromfinancial statement of the companies. The datas which have alreadycollected are processed with classic assumption test before hypothesis testand chow test.Hypothesis datas in this research uses double degree linear regressionwith t test and chow test. The research show that sales growth doesn”t hasimpact toward liquidity level partially, receivables turn over has impacttoward liquidity level partially, working capital turnover has impact onagro industry but doesn’t impact on automotive industry. While the testcan use the chow test to know that there is no dofference between the salesgrowth, account receivables turnover and working capital turnover of thecompany’s liquidity in the agro industry and automotive industry

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.

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.

Hemodialysis is an action used in kidney failure patients to remove and clean up metabolic waste substances and other toxic substances. So you have to undergo hemodialysispatients undergoing hemodialysis must be limited to administration of fluids. The consequences of fluid restriction can lead to complaints of thirst and xerostomia. Giving xylitol gum can stimulate saliva to overcome xerostomia. The purpose of this case study is to describe the application of xylitol gum to reduce xerostomia in patients. The method used in this study is Quasy Experiment. The instrument used was SXI-D (Summated Xersotomia Inventory-Dutch Version). Subjects of 2 people over the age of 30 years. The intervention was done in the form of chewing 2 grains of xylitol gum 3 times a day after a large meal and brushing his teeth for 2 consecutive weeks. The results of case studies on subject 1 showed a decrease in xerostomia before being given the first hemodialysis measurement intervention, namely 23 severe xerostomia, on the last day of intervention, 7 mild xerostomia. In subject 2 there was a decrease in xerostomia before the first. gum administration is recommended as a nursing intervention in the management of patients with hemodialysis measurement intervention was given, 23 severe xerostomia, on the last day of intervention, 10 mild xerostomia. The application of xylitol xerostomia.

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.

Sistem ekonomi konvensional saat ini telah mengakar kuat pada masyarakat Indonesia. seluruh tingkah laku ekonomi selalu dijiwai oleh pemikiran-pemikiran konvensional, yaitu praktik ribawi yang telah memasukan jurang kehancuran ekonomi di semua negara di dunia. Krisis ekonomi dunia berkepanjangan, seperti subprime mortgage di Amerika Serikat, Krisis ekonomi di Jepang, Yunani. Hanya satu sistem ekonomi yang mampu bertahan dari deraan krisis berkepanjangan itu, yaitu sistem ekonomi Islam atau syariah. Oleh karena itu, pengembangan ekonomi Islam harus terus digelorakan menggunakan cara-cara yang lebih strategis untuk  merubah praktik-praktik riba yang kasat mata menjanjikan tetapi mengalungkan kehancuran itu. Salah satu bentuk pengembangannya adalah dengan memodifikasi conten (isi) materi mata pelajaran IPS/Ekonomi dengan menyisipkan ekonomi Islam ketika  proses belajar mengajar di madrasah pada kurikulum 2013. Paradigma landasan fiosofis kurikulum 2013 sangat mendukung proses tersebut, intinya:konten pendidikan dari kehidupan bangsa masa kini memberi landasan bagi pendidikan untuk selalu terkait dengan kehidupan masyarakat dalam berbagai aspek kehidupan kemampuan berpartisipasi dalam membangun kehidupan bangsa yang lebih baik, dan memposisikan pendidikan yang tidak terlepas dari lingkungan sosial, budaya dan alam. Pendidikan ekonomi Islam seharusnya menjadi trend mark pada mata pelajaran IPS/Ekonomi, apalagi dalam praktik berekonominya. Praktik ekonomi Islam mengatur kegiatannya untuk selalu mengedepankan sifat saling menguntungkan, kejujuran, dan saling menolong satu sama lain serta menjauhkan sifat dzolim atau merugikan pihak tertentu dalam berbisnis karena muaranya adalah kemaslahatan masyarakat umum. Ekonomi Islam bukan hanya sekedar ilmu pengetahuan pasti yang terjebak hanya dalam hal analisis antar variabel-variabel ekonomi belaka, akan tetapi merupakan way of life akan ketetapan pasti batasan-batasan yang tidak boleh dilakukan dalam bertindak ekonomi manusia. Memperkenalkan dengan menyisipkan ekonomi Islam kepada siswa/siswi pendidikan dasar dan menengah di madrasah adalah sebuah keharusan yang sudah tidak dapat ditawar lagi sebagai bagian integral pengejawentahan kurikulum nasional terhadap KI 1 yaitu karakter spiritual. Dengan demikian ekonomi Islam tidak hanya di kenal oleh siswa madrasah yang telah menempuh studi di perguruan tinggi Islam saja, yakni STAIN, IAIN, dan UIN. Selain itu, karakter ekonomi Islam harus sudah terbentuk sejak dini yaitu sejak dibangku sekolah dasar atau menengah baik di jenjang Madrasah Ibtidaiyah (MI), Madrasah Tsanawiyah (MTs), maupin Madrasah Aliyah (MA).

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

Phlebitis is inflammation that occurs in the endothelial wall in the tunic intima caused by mechanical and chemical irritation from the administration of infusion therapy. Compress using normal salin liquid 0.9% can improve the anti-inflammatory response and can facilitate the flow of blood circulation to the area of ??phlebitis injury so that it can accelerate wound healing. The purpose of this case study is to analyze the application of compresses using normal salin liquid 0.9% to the incidence of phlebitis in the Hospital grade III 04.06.02 Bhakti Wira Tamtama Semarang. This type of case study design belongs to a descriptive study using a case study approach method. The subjects in this case study used two patients who were infused and had phlebitis marks VIP scores degree of phlebitis 1-4. Analysis of the degree of phlebitis experienced was carried out by observation and measured through assessment of degrees using VIP Score (Visual Infusion Score) which is a score of 0-5. The compression using normal salin liquid 0.9% in phlebitis patients were for 2 days, for each day compress 3 times, in 1 time compress for 30 minutes. The results of the case studies were found in subjects I and subject II, each of the VIP scores of the degree of phlebitis 3 (erythema, pain, swelling along the cannula), each VIP score of phlebitis 0 (no phlebitis). It is suggested to Hospital grade III 04.06.02 Bhakti Wira Tamtama Semarang to be taken into consideration in nursing care interventions in the handling of nonpharmacological phlebitis so that no further complications occur.