Publication Search

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

Upaya menemukan teologi biblis yang relevan dengan zaman ini sangat penting. Studi tentang karakter-karakter dalam Mrk 4:35–8:30 ini merupakan salah satu upaya tersebut. Analisis naratif dalam studi Kitab Suci, dengan fokus pada analisis karakter, tidak sulit untuk diarahkan pada refleksi teologis yang relevan. Proses identifikasi pembaca dengan tokoh- tokoh dalam Kitab Suci pada umumnya dapat dilakukan dengan lancar, seperti yang ditunjukkan dalam artikel ini. Metode analisis karakter dengan kategorisasi berdasarkan jenis dan  sifat  dalam artikel  ini,  selain  memperjelas posisi  para  karakter,  juga  mempertegas pengenalan akan karakter utama dalam Injil Markus, yakni Yesus. Interaksi mereka dengan Yesus, baik secara langsung maupun tidak langsung, pada akhirnya menuntun para pembaca untuk menentukan sikap dalam interaksi pribadi dengan Yesus.

Moralitas intervensi kemanusiaan harus didasarkan pada Alkitab. Artikel ini mencoba mengusulkan dasar alkitabiah dari moralitas intervensi kemanusiaan. Metode yang digunakan dalam artikel ini adalah studi pustaka. Dua ajaran Alkitab, satu dari Perjanjian Lama dan satu dari Perjanjian Baru, direfleksikan. Pertama, teks Perjanjian Lama Kejadian 1:26-27 menceritakan martabat dan nilai manusia, sebagai puncak ciptaan Tuhan. Manusia harus menghormatinya. Melindungi hidup manusia adalah alasan yang adil untuk intervensi kemanusiaan. Kedua, dalam intervensi kemanusiaan, ada ketegangan antara “keprihatinan kemanusiaan” dan “kedaulatan bangsa.” Ketegangan ini sejajar dengan ketegangan dalam Perjanjian Baru Luk 6:6-11. Teks ini menceritakan ketegangan antara “berbuat baik” dan “menjaga hukum”. Yesus, Guru Moralitas kita, mengajarkan bahwa berbuat baik dan menyelamatkan hidup (“keprihatinan kemanusiaan” dalam intervensi kemanusiaan) lebih tinggi nilainya daripada mengikuti hukum Sabat (“kedaulatan bangsa”). Kedua teks dapat menjadi dasar bagi moralitas intervensi kemanusiaan.

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

Number of fish seed can be measured by means of conventional observation using eye senses. But when the fish seed measured pretty much it will take a long time (not efficient) and cause incorrect measurement results (inaccurate). The accuracy of calculation of fingerlings is crucial trust between seller and buyer.During this time a sensor is used to detect the amount of fish seed is passed through a transparent hose using a light sensor (Light Dependent Resistor) and photodiode sensors as infra red light receiver. The level of accuracy of the sensor lies in the intensity of the light beam is received so that the sensor will be impaired if airya murky and there are air bubbles pass through the sensor so that the fish count error occurs.This research will be conducted design counters the number of fingerlings using infra red phototransistor sensor with a frequency of 20KHz to fish and then processed using the logic matrix. Results matrix logic into the data input to be processed by a microcontroller as the basis of results of calculation of the amount of fish.Development model studies using models of R & D (research and development) that produce a product in the form of the final product. Experiments were carried out using the type and length of catfish fingerlings with a length of 3 cm to 5 cm. Fish seed count tool has been tested to catfish farmers in the village Siwarak Ungaran City.The trial results calculators fish seeds have difference of 3% of the calculated results Manual or accuracy of calculation results have fish reaches 97%, then a counter of fish seed is acceptable to be used by catfish farmers.

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.

In Pekalongan, precisely in the village of Soko Kembang, Petungkriyono sub-district, as many as 31 units of PLTS were made. This PLTS works stand alone, with the SHS system. Each SHS unit consists of a 50 Wp solar panel, three light points, a 70Ah battery, and a Box Control Unit. Based on preliminary field studies, the use of SHS is very useful and helps the community at night especially students and mothers who have small children and helping residents of Soko Kembang village, a remote village that had previously relied on lighting from oil lamps and rental generators. The use of solar power plants has an impact on the economic life of the community, which is assessed from an increase in the people's economy. This is evidenced by the high payback.

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.

Hydroponics are now increasingly in demand, should be checked regularly so that hydroponic plants thrive. Likewise, in Siliwangi Indah Hydroponics Semarang, which still uses manual methods, namely the absence of a device that detects nutrient water temperature and pH automatically and the absence of tools that can normalize nutrients automatically. Arduino Uno R3 can be used to detect temperature automatically with a temperature sensor DS18B20, and detect pH with a pH sensor. Then the sensor readings are sent to the farmer's cellphone with SMS Gateway. The sensor readings are also used to divert the flow of nutrients from the spare reservoir, so that the nutrients remain normal. So this tool can automatically measure the nutrient water temperature and pH and replace the main nutrients to the reserve nutrients. And the assessment obtained from experts on this tool gets a value of 3.6 and from the expert gets a value of 3.7. Hydroponic nutrition in this study is maintained normally and farmers always know the nutritional state. So that the hydroponic plants thrive and have maximum yields.

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.

Efforts to collect taxes for the benefit of national development are still experiencing problems both from internal and external factors. In overcoming obstacles from internal factors, the Government has currently and is conducting tax reforms at the Directorate General of Taxes with the aim of, among others, improving the organization, work processes, data and information management from banks, and human resources. the level of compliance with the provisions of tax regulations in reporting taxpayers compliance in reporting Annual Tax Returns to the East Semarang KPP in 2018 is better and increased than in 2016 before meeting the expected target of the East Semarang Pratama Tax Office even though there are still taxpayers reporting in manually expected Taxpayers to report the annual tax return electronically With the Website Application, the role of the E-Filling system on Taxpayers can obtain convenience and input and at the same time help the Community of SPT Reports become faster and more efficient.

The goal to be achieved in research is to make it interactive 2nd semester learning material for Wahyu Hidayah Kindergarten, Pagersari Village. This matter against the background by the medium of learning masish using paper that lacking evision. The purpose of this making use Adobe Flash CS 5 media is to be able to provide convenience in the delivery of learning Interactive multimedia is a media that consists of manyncomponents or media that are connected to one another and are able to interact. Teaching media in the form of interactive multimedia has the ability to save audio visual data, make multimedia especially interactive learning as a supporter of the learning method that was once conveyed through books and direct explanations that are not easily digested by children, so expect the use of interactive CD media that aims to improve learning outcomes can explain that learning media interactive able to provide more interesting and interesting information a lot of fun In collecting data, the method used by the author is by using observation and survey methods. For the making using the Adobe Auditions CS5, Adobe Photoshop CS5, Adobe programs Flash CS5, CorelDraw X5, Format Factory, is expected in the presence of media interactive learning can increase children's interest in learning.