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The rapid economic and business development affects business actors to enhance their awareness to manage the businessby implementing Good Corporate Governance (GCG). The implementation is aimed to avoid deceitfulness that endangerscompany’s assets. GCG becomes a key of success for a company to grow and earn profit in a long term, so it can winglobal competitiveness. The implementation of GCG in BUMN is not easy. So, it needs more independent and professionalmanagement to do its tasks. The role of independent internal auditors is important in implementing GCG. The internalaudits are required to provide information on sufficiency and affectivity of company’s internal control. An internal auditormust be one who has competency in finance because his role is to watch managerial activities. Besides knowledge onauditing, an auditor is expected to have knowledge on audited substance. Therefore, the competency of internal auditorsare needed to bridge the needs of Commissioner Board on auditing roles and internal controls with constraints absorptionof technical problems in accounting, auditing, and internal control. The result of this research showed that most BUMNs inbanking sector in Central Java have implemented GCG. The internal audits are in line with Commissioner Board, if so theBoard makes mistakes, it will be easily detected.Key Word : Internal audit, Good Corporate Government

Lecturer certification is a process and forms of recognition of a faculty member associated with qualification, competenceand contribution that deserve to be called a professional lecturer. This study aims to empirically examine the effect ofcertification on faculty members in the perspective of performance measurement systems to psychological empowermentand mental model building and subsequent impact on the performance of the lecturer. The research model was built on thebasis of goal setting theory. We collected data using a mail survey on lecturers who have been certified in the province ofSouth Sulawesi, Indonesia. The selection of respondents was based on the consideration that the respondent hasexperienced the whole certification process and have benefited directly and carry out the legal consequences of thecertification. Data analysis was conducted using structural equation modeling. The results showed that the measurementsystem on lecturers certification have both positive and significant relationship to the dimensions of psychologicalempowerment and the mental models. Further more, mental models have positive and significant influence on theperformance of the lecturer. Similarly, the dimensions of psychological empowerment were positively related to managerialperformance, but only the dimension of meaning tha thave a significant effect. The research findings reveal importance ofbehavioral aspects in deciding lecturer certification systems during the certification process and the implementation.Further more, this paper contributes to the literature on lecturer certification, performance measurement systems, andmental models.Keywords: lecturer certification, performance measurement systems, mental model, and psychological empowerment,lecturers’ performance

Kamus data PREMIS (Preservation Metadata: Implementation Strategies) merupakan sumber daya praktis untuk mengeimplementasikan preservasi metadata dalam sistem pelestarian secara dijital. Kamus data mendefinisikan pelestarian metadata yang mendukung keberlangsungan hidup, kemampuan, pengertian, keaslian, dan identitas objek digital dalam konteks pelestarian; menggambarkan informasi yang paling banyak diperlukan untuk mengetahui pelestarian material dijital dalam jangka panjangMotif Hias di Indonesia sangat beragam, macam-macam motif hias ini sering ditemukan pada karya seni kriya yang di ciptakan di wilayah nusantara. Gaya motif hias yang berkembang saat ini ada yang sudah dipengaruhi oleh desain kontenporer/ modern maupun ada juga yang masih mempertahankan dan mengenbangkan dari desain klasik/tradisional.Standarisasi dokumentasi dijital berfungsi sebagai standar acuan pada saat membuat dijitalisasi dokumen warisan budaya batik baik yang bersifat budaya fisik dan nonfisik untuk kebutuhan penyimpanan serta penggunaan bagi kebutuhan penelitian, pendidikan, restorasi dan pelestarian batik sebagai warisan budaya.Batik tulis Padasan merupakan batik yang dikembangkan dari motif ragam tradisional

Research on Hadamard matrices has been doing since 156 years ago and still attracts many researchers around the world. One of the possible reasons is that research in this area has strong relationship with many other areas, so applications related to it are numerous. This is a preliminary research in Hadamard matrices computation, especially in skew-Hadamard calculation. The aim is to implement parallel programming paradigm into several computers so that they can do action together as a parallel computer. To do this research, we used prototyping model process to develop the software, and then we analyzed the calculation result. Our research outcomes are both the prototype software and also the calculation results. Thanks to the Directorate General of Higher Education of Republic Indonesia (DIKTI) who gives us the funding to do this research by PDP scheme 2013.

The objective of this paper is to discourse critical paradigm to respond economic globalization, especially in higher education liberalization.  Higher Education liberalization is employed by World Trade Organization (WTO), firstly  is introduced concept of higher education corporatization. Corporatization is one of implementation strategy of New Public Management (NPM) in public sector.  This paper based on results of case study in one of Perguruan Tinggi Negeri Badan Layanan Umum (PTN BLU). PTN BLU is an example of NMP implementation. NPM is campaigned by International Institution such as World Bank (WB) and Internationally Monetary Fund (IMF). WB, IMF, and WTO use accounting as  a surveillance system. In  Habermas’s Critical Theory perspective,  higher education corporatization is lifeworld moneterization, with accounting as steering media. The effects of that are social pathologies, they are loss of meaning, anomie, and psychopathology. Loss of  meaning in higher education as a knowledge development institution, that dedicate to humanism has transform a corporate, that produce knowledge based economy (KBE) according to market demand.  Losses of academician identities, psychological disease are other examples of social pathologies. Keywords: Habermas, corporatization,  lifeworld, BLU, social pathology

Bank Indonesia, together with the financial accounting standards boardissued financial standards governing the allowance for credit losses dueto the enactment of the international financial standards IFRS.Provision for credit losses is very important for banks to be able to copewith the risk of losses incurred due to the failure of the bank disbursedloan repayments. Banking indirectly still have a dilemma with theapplication of IAS 50 on financial instruments presentation of IAS 55and IAS 60 regarding measurement of the disclosure. These applicationshave benefits in addition to the problems in the implementation.

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

This article will discuss about the new Bank Indonesia Regulation Number 13/28/DPPNP. This regulation contains about Anti-Fraud policy that to be set for commercial banks in Indonesia. The discussion includes a discussion of the rules related to the strategies that will be applied to the implementation of the Regulation of Bank Indonesia as well as examples of the application of Anti-Fraud policy that existing in other countries to be used as comparative data. The purpose of this article is to provide a better understanding of this rule, so in this article will more talking about the form of exposure rule and its other issues related to this topic. Key words: Anti Fraud Policy

Abstract :   The change of paradigm on local government implementation from   centralized government system to decentralized one and the centralization of authority on center government and local one (executive) to power sharing between the executive and local legislative should be followed up by changing of management of local government. The management of local government should have a change of value of which the previous of management executed by internal interest orientation of government organization toward an external one attached by the improvement of service and delegation of a part government service-duty to public one as well, so that the law enforcement authority must be cooperated to realize the justice and welfare of local autonomy era. Keyword : equity and democratization of law

Abstract:Law sanctions in taxation consist of administrative and penal sanction. However, administrative one is preferred in its implementation. It is because of its more advantage in term of time and the penal money goes to state cash. The disadvantageous is it does not give up giving to its doers and who will do it. Keywords: tax, administrative and penal sanction.

Abstrct  :  The purpose of law enforcement is often faced with the exam in its implementation, especially related regulations in it are still in debate   and proving to be deepening as well as actors who have a high resistance Key  words : Examination of law enforcement, Crime morality

In order to send data or information  processed by using cryptography people can use XML(eXtensible Markup Language). XML data are general texts file which consist of several different tagswhich are defined by the XML document maker. In this research, the XML data were processed by usingPassword Based Encryption cryptography. This method consists of encryption and decryption meant toalter plaintext into chipertext which in turn creates chipertext from plaintext by using password key.²The implementation of the program in this research is a prototype of Hospital’s web facilitated withencyption menus and decryption data which are meant to protect the saved data which are in turn accessedand processed by authorized people. The implementation of the program is built as a web application withJava Server Page (JSP) in NetBeans 6.0 with Password Based Encryption cryptography provided by JavaCryptography Extension (JCE).

Real-time video and image processing is used in a wide variety of applications from video surveillance and traffic management to medical imaging applications. This paper presents the implementation of an canny edge-detection using in realtime video from camera. The Canny algorithm uses an optimal edge detector based on a set of criteria which include finding the most edges by minimizing the error rate, marking edges as closely as possible to the actual edges to maximize localization, and marking edges only once when a single edge exists for minimal response.

Object-Oriented Programming is innovation in development for software the last decade, moreover to appear visual programming language models. OOP concept needed for implementation components used in application preparation and preparation new component, so that to appear visual programming language models, preparation new component in veil VB programming is news interesting, except for to fill requisites unique new component, so using plentiful OOP concept.