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The purpose of this research is to test the influence gender differences, level of education and business age to income of Small Medium Enterprises (SMEs) in Solo Raya. This researcher will analyze the influence gender  differences, the level of education and business age towards the income of SMEs in Solo Raya. There are more than 960 SMEs managed by government of Solo Raya. In order to analyze the data, the collection of data is done through survey and interview to the owners of SMEs in Solo Raya. The researcher utilizes ordinary linier regression analysis SPSS program while the sample size is 150 owners of SMEs. Results show that gender, level of education and business age differences significantly influences the income of the SMEs.

This study aims to determine the effect of Profitability, Leverage, Liquidity, Company Size on bond ratings in non-financial companies registered at PT. PEFINDO from 2013-2017. The sample used in this study was 157 non-financial companies.The sampling method uses purposive sampling with the research period from 2013 to 2017. The relationships and / or influences between variables are explained using multiple linear regression analysis methods.This study consists of the results of the study showing that 1) Profitability does not  bond ratings 2) Leverage  bond ratings 3) Liquidity does not  bond ratings 4) Company size  bond ratings.  Keywords: Bond Ranking, Profitability, Leverage, Liquidity, Company Size

The purpose of this study is to analyze and provide empirical evidence about the influence of budgeting participation and budget goal characteristics on managerial performance with a non-physical work environment as moderation. Population variables in this study are all leaders and financial officers in private vocational schools in the city of Semarang listed in the structure of the division of school work in 2016 which amounted to 14 vocational high schools and each was taken by 3 people so that there were 42 respondents, while the sampling technique used the census method. Data analysis method used is Regression Moderation Analysis (MRA) Hypothesis 1 test results note that the value of t arithmetic = 3.012> t table = 1.694 with a number of significance = 0.003 <α = 0.05 (significant), so the hypothesis (H1) that participation budgeting has a positive effect. on proven managerial job performance. Regression coefficient β1 = 0.567 (positive sign), it can be interpreted that the higher the participation in budgeting, the higher the managerial performance. Hypothesis 2 testing is known that the value of t = 2.723> t table = 1.694 with a significance value = 0.010 <α = 0.05 (significant), so the hypothesis (H2) that the characteristics of the budgetary objectives have a positive effect on managerial performance of the work proved. Stepwise coefficient = 0.279 (benchmark), can be interpreted more clearly the characteristics of the managerial level budget objectives. Testing hypothesis 3 is known that the value of t 2.484> t table = 1.694 with a significance value = 0.026 <α = 0.05 (significant), so the hypothesis (H3) that the work environment is not moderate, moderate moderate positive positive effect on budget participation on managerial work performance proven. Testing hypothesis 4 is known that the value of t arithmetic 2.333> t table = 1.694 with the number of significance = 0.032 <α = 0.05 (significance nt). Thus the hypothesis (H4) that the non-physical work environment positively influences the characteristics of budgetary goals on proven managerial work performance. Interaction test results show β4 = 0.163 (positive sign), it can be interpreted that the existence of a non-physical work environment that is conducive will strengthen the influence of the characteristics of the budget objectives on managerial work performance. Keywords: Budget participation, characteristics of budget objectives, non-physical work environment, managerial work performance

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.

Relevant information to predict the future of the company can beexpressed through several sources, including: annual reports, interim reports,press releases, conference calls, and direct communication with analysts.Among the sources of such information widely used in research analysis is thecompany's annual report. This is because the annual report has traditionallybeen the main medium for delivering detailed information on the company'sfinancial and non-financial information. Research and discussion on theeffect of the company's performance on future information in the company'sannual report, yields several conclusions as follows:The average disclosurerate of the sample company FLI is 42.60% (below 50%), meaning there arestill many companies that are less likely to convey future information. This isdue to the pessimism of future expectations and the reluctance to reveal toomuch information that might undermine the competitive position in themarket.Company size is the only independent variable that influences futureinformation. This means large size companies tend to convey futureinformation in their annual reports. Other independent variables of companyperformance (leverage, profitability and liquidity) have no effect on futureinformation

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.

Brand Switching is the time when a customer or a group of customerchange their loyalty from one brand of product to another. Population of thisresearch is SIM Card User in Totalwin Semarang. Sixty eight are chosen assample are fixed as purposive sampling. Data are analyzed using SPSSprogram. Data are collected with questionnaires.From the research we canconclude that validity test and reliability test all questioner are fulfill therequirement. Result and theoretical implication of this research is: thisresearch supports previous researches postulating that promotion, price , andproduct attributes influences to brand switching positively. In managerialterms, this research contributes to decision makers to pay more attention tothe promotion in purpose to improve loyalty customer.

This research applied to survey methode, with the three subdistrict are Bojongsari with  Kajongan and Brobot as villages sample, Karangjambu with Kajongan and Brobot villages samples, Karangreja subdistrict with  Karangreja and Gondang as village sample. The multivariet and regression methode be uses as tools of analysis to founds influences factor of the production and industrial productivity and so on will be use as arranging small industrial sapu glagah model. The analysis can be found that the sapu glagah small industrial have developed, but no coorporations in group efectivelly, inter coorporation of  firms, inter coorporation of productions, and market operations. Some time often are competitions inter firms in raw material buying and competition in market. The dominant factor of the small industrial cluster sapu glagah progress are the institutional, industrial productivity and the new technology iquipment and mechinerry. The initial of govement assistancy and other institutionals are make the group or institutional be come the firms sturdy, reinforce the role of dominant factors firms progrresion with the group empowerment. Keywords : Typology, Cluster, Small Industries, Agribusiness