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This study aims to examine the detection of Fraud's Financial Statementusing the pentagon theory. This research was conducted using the variable Financial Stability ,Financial Target, External Pressur, Personal Financial Need, Ineffective Monitoring, Nature of Industry , Rationalization , Capability and Arrogance . The population in this study are all Manufacturing Companies Registered on the Stock Exchange of the 2015-2017 Period. The sample selection uses a purpose sampling method, so that 44 companies can be used as samples every year. The analytical tool used in this study is logistic regression analysis. The test results show that Nature of Industry has a significant positive effect on financial statement fraud. External Pressure has a significant negative effect on Financial Statement Fraud. While variable Financial Stability, Financial Target , Personal Financial Need, Ineffective Monitoring , Rationalization Capability and Arrogance has no a significant effect on Financial Statement Fraud. Keywords: financial statement, financial stability, financial target, external pressure, nature of industry, personal financial need, ineffective monitoring, rationalization, capability and arrogance

Limited capacity in State Universities makes private universities have the same opportunity to be selected for prospective students who are not accommodated in State Universities in continuing their studies. The ability to obtain a large number of students depends on delivery of information from private university (PTS) concerned, through marketing strategy of services implemented by private universities. This also applies to STTKD Yogyakarta. The formulation of the problem in this study is the extent of influence of advertising, sales promotion, personal sales, public relations and direct marketing on student decisions to study at the Yogyakarta Aerospace Technology College (STTKD). This study aims to (1) find out the influence of advertising, sales promotion, personal sales, public relations and direct marketing on student decisions chosen by the Yogyakarta Aerospace Technology College (STTKD) and (2) to find out which factors are most dominant in student decisions. Theory used is theory of Marketing Management related to Consumer Behavior. Primary data collection techniques with questionnaires, supported by interviews. Sample in this study was 95 respondents. Research method used is quantitative descriptive. Type of research conducted is a case study supported by a survey, nature of this study is descriptive research. Data processing uses SPSS version 15 software with descriptive analysis and hypothesis testing using multiple linear regression analysis. Determination coefficient (R2) is 0.64. This shows that independent variables studied were able to explain 64% of the decision students to choose Yogyakarta Aerospace Technology College, while remaining 36% was explained by other independent variables that were not examined. Results showed that marketing promotion mix (advertising, promotion sales, personal sales, public relations and direct marketing) had a significant effect on students 'decision to choose Yogyakarta Aerospace Technology College, and direct marketing factors had most dominant influence on students' decision to choose education at STTKD Yogyakarta.

Meubel's image which was formerly named "Mukti Jaya" then changed its name to mid of 2013 is one of the companies engaged in furniture trade, from production to buying and selling, which is located in Semarang, precisely on Jl. Elephant No. 188 Ruko No. 9 Semarang Java Central, established on November 22, 1998. Current promotions is using brochures, MMT banners, through the radio, posting advertisements on forums buying and selling and exhibition. However, with the above promotional media less promotion effective because brochures, banners, exhibits have the nature of direct marketing less reach and the ability of the imagination of readers to enjoy and understand it, radio advertisements that have a time limit, and are constrained deeply presentation to the customer because of the less specific promotional media introduced product. Based on the weaknesses above, the company profile video is used for complete brochures, MMT banners, radio ads, and buying and selling forums. Overall it can be concluded that the researchers have succeeded implementing a media company profile that can complement that promotion already running. This can be seen from the results of the validation test conducted by expert experts that overall, the company profile that has been developed by researchers entered into a very good category with a percentage of 90.8%. Other than that, through a field test represented by 30  respondents it can be concluded that Overall, this media has been developed by researchers into the category very good with a percentage of 84.6%.

Lending often occurs in a loan agreement (credit), which is a State party to the debtor's inability to pay an obligation that has been mutually agreed by the lender so that losses on the part of creditors as occur at the KSP Artha True Semarang. As for the purpose of this research is to know and understand what factors being the cause of the occurrence of loans (bad credit) as well as settling the loan (bad credit) happens on the KSP Artha True Semarang. The methods used in the writing of this is empirical method that uses an approach from the aspect arising in field, which has the nature of a real legal who live in thecommunity. Formulation of the problem examined in this thesis is how writing reviews of juridical agreement loan (credit) in cooperative Artha True Semarang, what are the factors that led to the loan (kreditmacet) on Cooperative Artha True Semarang, and how the process of rescue and settlement of loans (kerdit jam) of the true Artha padaKoperasi Semarang Formulation of the problem examined in this thesis is how writing reviews of juridical agreement loan (credit) in cooperative Artha True Semarang, what are the factors that led to the loan (kreditmacet) on Cooperative Artha True Semarang, and how the process of rescue and settlement of loans (kerdit jam) of the true Artha on Cooperative Semarang From this research can generate external factors which are the cause of loan (kerdit jam) is the debtor experienced barriers/difficulties in economic needs due to an accident causing late payment in pay off in installments. While the internal factor is the weak information and oversight in causing the credit turnaround supervision be not maximum. And the efforts made in the settlement of bad debts in the KSP Artha Semarang is True through the settlement outside the Court/non litigation and settlement in court, as well as save existing assets.

Freight of goods and passengers in Indonesia With the availability of goods and transportation needed by transportation, there are many entrepreneurs or transportation service companies in the three transportation routes. PT. Pandu Logistik is a company engaged in the transportation of goods which is a legal entity in the Commercial Postal Service as stipulated in article 18 paragraph (1) of Law Number 38 of 2009 concerning Postal. During the process of shipping goods sometimes it does not need to be done with problems, for example regarding expenditures, both originating from nature, human actions or from the nature of the goods themselves. In answering this law, the approach method is carried out using the sociological juridical method with descriptive analytical specifications and the analysis is done qualitatively. The results of this study indicate that the standard agreement in the transportation agreement determined by the carrier according to the position of the parties is not balanced and there is no freedom of transfer to determine the contents of the agreement. Factors that cause ownership change, damage or loss of goods in PT. Pandu Logistics is 2 factors, the first factor which is a factor of PT. Pandu Logistik itself and the second is external factors such as circumstances and accidents that cannot be done in the transportation of goods. The responsibility of PT. Pandu Logistics Semarang for lost or damaged goods that is by way of compensation of 10 times the shipping fee or a maximum of Rp. 1,000,000 (one million rupiah), except if PT. Pandu Logistik Semarang can prove right and wrong that PT. Pandu Logistik Semarang, apart from the negligence and mistakes of the sender of the goods or because there is something about the cargo that does not reach the recipient of the goods, this is what frees PT. Pandu Logistik from Semarang sent by the goods sender. This is in accordance with article 10 paragraph (2) letter i Government Regulation Number 15 Year 2013 concerning Regulation Number 38 Year 2009 concerning Postal   Keywords: Standard Agreement, Factors, Responsibility, Delivery of Goods

Depression is one form of psychiatric disorders in nature of feeling (affective or disorder) is characterized by melancholy, lethargy, feeling of no use, and despair. A nursing action that needs to be administered to patients with depression disorder with the provision of music therapy. Music therapy is a therapy that can improve the effects of analgesics, comfort effects that can reduce depression. Musik used with dangdut music fast rhythm. The purpose of this case study illustrates the changes in depression levels before and after the dangdut music therapy performed rapidly in the space Gatot Kaca RSJD Dr. Amino Gondhohutomo. This type of research is descriptive by using case study approach method. Subyek in this case study were two patients with mild to moderate depression, 18 to 20 years og age, and like dangdut music. Analysis was done descriptively and measured using an HRS-D scale assessment. The result of analysis after the music therapy dangdut fast rhythm for 4 times on subjects I and subjects II, showed that the occurrence of decreased depression rate with subjects I score 13 (mild depression) to 6 (normal) and subjects II 16 (moderate depression) to 12 (mild depression). Recommendations for nurse may continue nursing actions to lower dep levels.

Thomas Aquinas bases his political theory on the Aristotelian philosophy. Man is zoon politicon says Aristotle in his famous work the Politics. Politics in Thomas’ approach has a glorious purpose that is to create bonum commune. To realize this political program, the Angelic  Doctor  proposes  not  only  politics  in  true  sense  but  also  ethics.  Politics presupposes ethics. In modern society, maybe it would be meaningless if we perceive political reality which makes deep separation and distinction between politics and ethics. The result of this separation, in fact, is a disharmony of society. The disharmony of society in our analysis based on Thomistic political philosophy, derives from an absolut freedom in which man is understood in his ‘nature’ as an autonomistic person.

The purpose of this article is to describe Corporate Social Responsibility(CSR) Disclosure using postmodern perspectives, Lyotard’s and Jean Baudrillard’s thinking. From Lyotard’s thinking, CSR disclosure can be viewed as grand narration used to camouflage real social and environmental problems.CSR disclosure guideliness arranged by Global Reporting Initiative (GRI) is a form of universalims that strongly opposed by postmodernism. CSR disclosure practices that accommodate Indonesian cultures and values will be able to break grand narration in CSR disclosure. From Baudrillard perspective, CSR disclosure can be viewed as simulacrum. The simulacrum is shown by (a) the disconnect between reality and its representations, especially the lack of tranparancy in negative business impact disclosures; (b) The control and manipulation of information, and (c) the proliferation of misleading images. To break the CSR disclosure simulacra, it takes CSR concept that based on love, which are love to God, love to human being and love to nature.  Keywords: corporate social responsibility disclosure, posmodernism, grand naration, simulacra

Organic products as natural products or are free of chemicals /pesticides , is currently a trend in many countries around the world.The tendency of shifting consumer consumption patterns of consumingorganic products to conventional products has become an interestingphenomenon today . Shifting back to nature lifestyle , has become a wisechoice to meet a healthy lifestyle . This view , looking at the trend ofconsumers choosing organic ingredients and eco-friendly products isincreasing. Of the various existing studies , found that attention and thedesire to buy organic food and organic food products behavior isincreasing nowadays. The purpose of this study was to analyze theinfluence of ecological knowledge, willingness to pay more, andenvironmental awareness of the organic product purchase decisions inHortimart Agro Center Bawen .The population in this study is that consumers Hortimart AgroCenter Bawen. Based Slovin formula, the sample size was 100respondents were obtained with Purpose Sampling techniques , namelyconsumers who consume organic products . Primary data was collectedthrough questionnaires and analyzed using multiple linear.The resultsof the research on 100 respondents in Hortimart Agro EcologicalKnowledge Center showed that no significant influence on purchasingdecisions, different results are shown in the willingness to pay more andthe environmental awareness and significant positive influence onpurchasing decisions. willingnessto paymore variable (b2 =0,550)became the biggest factors influencing purchasing decisions.

The development of the capital market in Indonesia is very rapidly.This is an indicator that the capital market is an alternative source offunding in addition to banking, in addition to the growing capital marketsalso showed that the confidence of investors will invest in Indonesia capitalmarket is quite good. The information required by the investors in the capitalmarkets is not only a fundamental information, but also information that istechnical in nature. The fundamental nature of the information obtainedfrom the financial reports of companies, and the technical nature of theinformation obtained from outside companies such as inflation, interest ratesand other factors.The samples of this research are company manufacturing food andbeverage sector in 2008-2012 by using 16 companies with purposivesampling method. The results of the research with multiple linear regressionshowed that the CR, DER, TAT, ROA, PER and interest rate do not haveeffect on stock return. While inflation has a negative significant effect onstock returns.

International Financial Reporting Standards are standards focusedin fair value approach on measurement and disclosure criteria that requirethe greater extent of the exerciseof professional judgment. This study aims tounderstand the exercise of auditor professional judgment in InternationalFinancial Reporting Standards (IFRS) in fair value of fixed assets, tounderstand the factors that contribution in exercising professional judgmenton fair value of fixed assets and what constrains that emerge whenexercising professional judgment in fair value of fixed assets as well assolution that can be done to overcome these problem.This study uses qualitative research methods with aphenomenological approach as it is meant to analyze and look for themeaning behind the experiences of the auditor in exercising their professionaljudgment. This study focused on the exercise of professional judgment on thefair value of fixed assets. The research was conducted through interviewswith auditors who work as public accountants in public accounting firm.Results of this study indicate that auditors exercise their professionaljudgment to review the appraisal value by assessing the reasonableness of theassumptions, methods and data used. Auditors exercise their professionaljudgment by considering the factors that influenced such as consideration ofmateriality, subjectivity, knowledge, and experience as well as factors such asthe audit job IFRS requirements, the nature of accounts, compliances withIFRS, audit history, engagement management, fraud risk and going concern.The auditor had no difficulties in using professional judgment in assessingthe fair value of fixed assets due to the existing appraisal valuation. Insteadauditor experienced problems when assessing the fair value of financialinstruments is important for future research. Finally, team work anddiscussion are solution that auditors used to overcome the problem inexercising professional judgment.

Tanaman obat (TO) adalah tanaman yang memiliki khasiat obat dan digunakan sebagai obat dalam penyembuhan maupun pencegahan penyakit. TO sebagai Obat Tradisional (OT) ini masih banyak digunakan oleh masyarakat, terutama dari kalangan menengah ke bawah. Bahkan dari masa ke masa,  OT ini mengalami perkembangan yang semakin meningkat, terlebih dengan munculnya isu kembali ke alam (back to nature) serta krisis yang berkepanjangan dan telah diakui juga bahwa OT dari TO tersebut  memiliki efek samping relatif kecil dibandingkan obat modern, meski tetap perlu diperhatikan bila ditinjau dari kepastian bahan aktif dan konsistensinya yang belum terjamin terutama untuk penggunaannya secara rutin. Bentuk dari kearifan budaya khususnya bagi masyarakat yang melestarikan pengobatan alami, TO perlulah didata dan didokumentasikan dengan tujuan agar berbagai manfaat TO dapat semakin banyak teridentifikasi dan secepatnya diimplementasikan kepada masyarakat. Dalam penelitian ini dihasilkan sebuah Elektronik Ensiklopedia Tanaman Herba (EETH) berbasis WEB yang merupakan salah satu upaya mendokumentasikan dan menginformasikan kepada masyarakat tentang berbagai tanaman yang berkhasiat obat. EETH ini dapat menyajikan informasi secara online mengenai berbagai macam tanaman yang berkhasiat obat/tanaman herba yang dapat membantu user dalam menambah pengetahuan mereka mengenaiTO, terutama TO yang tumbuh di sekitar lingkungan rumah dan cara pengolahan TO agar menjadi obat yang berkhasiat   Kata Kunci : Tanaman, Obat, Penyembuhan, Penyakit, Ensiklopedia

Remote sensing is the science and art of obtaining information about an object, area, or phenomenon through the analysis of data acquired by a device that is not in contact with the object, area, or phenomenon under investigations Remote sensing data is of such nature and volume as to require it to be compatible with processing and outputing by computers. They are the easiest, fastest, and most efficient way to produce images, extract data sets, and assist in decision making. One special function is to assist in manipulating other kinds of data about the spatial or locational aspects of areas in the world that are the subjects of interpretation and decision making. The bulk of the data in such systems have in common a geographical significance, that is, they are tied to definite locations on the Earth. In this sense, they are similar to or actually make up what has become a powerful tool in decision making and management. The Image-Based Information System (IBIS) was developed in 1975 at the Jet Propulsion Laboratory, and is designed to be a comprehensive geographic information system that performs operations on raster image, tabular, and graphics format data, using the Video Image Communication And Retrieval (VICAR) image processing system. This was accomplished by the creation of a new VICAR-based file format for tabulating raster format geographic information over multiple data planes.

This article discuss research progress and future opportunities for modeling consumer choice on the Internet using clickstream data and also to compare the nature of Internet choice (as captured by clickstream data) with supermarket choice (as captured by UPC scanner panel data). Though the application of choice models to clickstream data is relatively new, and review existing early work and provide a two-by-two categorization of the applications studied to date (delineating search versus purchase on the one hand and within-site versus across-site choices on the other). The article discusses additional opportunities afforded by clickstream information, including personalization, data mining, automation, and customer valuation and also offers directions for further research in these areas. Notwithstanding the numerous challenges associated with clickstream data research.