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Regional autonomy makes the region able to develop in accordance with its capabilities and does not depend on the Central Government. Efforts to increase the Original Revenue will not give meaning if not followed by an increase in regional economic growth. This study aims to analyze the effect of Local Revenue and Provincial Assistance on Capital Expenditures Moderated by Regional Economic Growth The research was conducted in the administrative area of Central Java Province Regency, which is 35 districts / cities consisting of 29 districts and 6 municipalities. The analytical technique used moderate quasi-model regression with the basis of interaction. The results of the hypothesis show that the Original Revenue, Provincial Assistance, and Economic Growth affect the Capital Expenditure. While Economic Growth is also proven to moderate the influence of Original Revenue on Capital Expenditure. The results of this study show that the model is able to explain the variance of Capital Expenditure of 85.5%. Keywords: Local Revenue, Provincial Assistance, Economic Growth, Capital Expenditure.

This study is to determine what factors affect the performance of SMEs. The population in this study are all the owner of SMEs in the Central Java. Sampling was conducted with a purposive sampling criteria were used in the consideration that SMEs are already running at least five years. The sample in this study is intended as representative of the population to be studied, totaling 67 (sixty seven). The data were then processed andanalyzed by using the computer program of SPSS 20 for Windows. Based on the results of testing the partial regression analysis can be concluded: The competitiveness and marketing access is partially affect performance significantly and positively. This means that the higher competitiveness and marketing access the higher performance. Meanwhile, competitiveness and marketing access have influence on SME’s performance through network capabilities.

This study aims to design learning media that can increase enthusiasm, motivation, and understanding of students, and can facilitate teachers in learning Javanese subjects with material listening to the Werkudara puppet story. The method used in research is R&D (Research and Development) while the method used in the development of instructional media is the waterfall method. The story developed is a story with the title (1) Butcher Bilawa, (2) Bima Bungkus, and (3) Bima Suci. To produce a learning media researchers use a design processing program including; Adobe Photoshop CC, Adobe After Effects CS6, Adobe Audition CS6, Pinnacle Studio 16, Adobe Flash CS6 with the final product in the form of an interactive CD. The results of the assessment by media experts and material experts, get the criteria value "quite good" - "very good" and tend to approach the criteria of "very good", while the results of the final product trial evaluation by students shows that all students totaling 23 children "agree" - "strongly agree" and approach the "strongly agree" category with the use of developed learning media. Thus the learning media for puppet story animation was declared feasible to facilitate learning activities in Javanese subjects to listen to the Werkudara puppet story in fifth grade students of Kutosari 02 State Elementary School.

This research was motivated by the behavior of auditors in auditing the financial report of clients. The purpose of this study is to examine the effect of the bond financial interests and business relationships with clients, management advisory services (MAS), tenure of audit, the competition of audit firm, size of audit firm, and size of audit fees received by audit firm toward auditor’s independence in Central Java.The population of this study is public accounting firm in Central Java that was registered in Otoritas Jasa Keuangan (OJK) on December 31, 2015 .Sampling was done using purposive sampling method. The sample of this study was 14 audit firm (KAP) and the amount of respondents was 72. The primary data collection method were by a questionnaire method. Mail-survey were done to audit firms that were located in Purwokerto, while direct survey were done to audit firms that were located in Solo and Semarang.Data were analyzed using multiple linier regression model. The result reveales a positive significant relationship between the variables of; bond financial interest and bussiness relationships with client, size od audit firm, and size of audit fees received by audit firms to auditor’s independence, while management advisory services (MAS), tenure of audit,and the competition of audit has no significant affect toward auditor’s independence.     Keywords:    The bond financial interests and business relationships with clients, management advisory services (MAS), tenure of audit, the competition of audit firm, size of audit firm, size of audit fees received by audit firm, and auditor,s independence.

The local government allocated funds in the form of capital expenditure in the local budget to increase fixed assets. During this shopping areas more used to spending relatively less productive routine. The purpose of this study is to prove empirically the effect of regional revenue and general allocation funds for capital expenditures in the District / City Central Java Province Year 2011-2013 with moderation variables Economic Growth. The population in this study is the Regency / City Central Java province which consists of 35 District / City. This study uses secondary data such as Realization Report 2011-2013 budget. In this study, the test model for hypothesis testing will be done using Moderated Regression Analysis. The data has been collected and analyzed in advance with the classic assumption test. Based on the results of this study concluded that the original income has no effect on Capital Expenditure. General Allocation Fund has a positive influence on Capital Expenditure. Directions regression coefficient is positive, meaning that an increase in the General Allocation Fund will increase capital expenditures. Economic growth does not affect the Capital Expenditure. Economic growth does not moderate relationship with the Regional Income Capital Expenditure. Economic growth does not moderate the relationship with the general allocation fund capital expenditures. Keywords:  Local Revenues, General Allocation Funds, Economic Growth and Capital Expenditure

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

Aplikasi Semarang Guidance dibuat untuk memberikan informasi lokasi penting bagi masyarakat yang membutuhkan petunjuk jalan lokasi wisata. Hal ini didasarkan pada masih banyak masyarakat yang belum mengetahui lokasi terdekat tempat-tempat wisata. Penelitian ini menggunakan model pengembangan SDLC. Model analisisnya menggunakan Use Case, Activity, Class Diagram, E-R Diagram dan kamus data. Manfaatnya dapat memberikan kemudahan dalam mengetahui letak dan posisi geografis tempat wisata terdekat disekitar pengguna beserta informasi pendukung dengan melalui ponsel Android. Dalam aplikasi ini menginformasikan dan visualisasi objek dalam bentuk maps. selain itu terdapat rute untuk menuju objek wisata yang dipilih, pencarian objek wisata, dan menu pendukung lainnya. Aplikasi ini berbentuk mobile application dan juga web service dengan bahasa pemrograman untuk mobile application JAVA dan SQLITE sebagai database, web service PHP dan MYSQL sebagai database.

Penelitian ini menunjukkan salah satu teknik pemrograman dalam pemanfaatan kelas interface pada bahasa Java untuk pembuatan aplikasi yang dijalankan pada perangkat sistem berbasis android. Dalampembuatannya, aplikasi dipecah menjadi beberapa modul. Hal ini dilakukan dengan tujuan untuk memudahkan dalam pengembangan kode program itu sendiri. Kelas interface ini bertugas sebagaiperantara antar kelas juga dengan sistem android.

Salah satu aplikasi yang menarik adalah permainan atau game. Aplikasi ini mampu merambah dan dimainkan oleh penggunanya mulai dari pengguna pemula hingga pengguna mahir dan ahli. Permainan menarik bagi programmer aplikasi mobile terkait dengan posisi dan fungsinya untuk mengisi waktu luang pengguna, serta upaya untuk memberikan wacana sisi lain fungsi perangkat gadget. Aplikasi mobile ini pun bergantung pada platform sistem operasinya,mulai dari blackberry hingga android. Aplikasi ini ketika dijalankan maka akan menampilkan kartu pertama, dan penentuan jawaban pengguna dengan memilih “YA” atau “TIDAK”, jawaban tersebut akan menentukan angka dan kemudian angka tersebut akan disimpan dan kemudian dilanjutkan pada kartu kedua, ketiga dan keempat, hingga akhirnya bisa ditentukan nilai yang dimaksud oleh pengguna. Gambar yang dibuat merupakan sebuah animasi yang terlebih dahuludisiapkan dengan menggunakan perangkat aplikasi bantu gambar seperti Paint, dalam format GIF, dengan ukuran dimensi gambar 641 x 411 pixels dengan kombinasi angka-angka dalam konfigurasi matriks 4 x 4, berdasarkan urutan kartu dari permainan sulam ramalan “game tebak” ini, dimana diperlukan 4 model kartu berangka. Penulisan kode animasi yang akan diimplementasikan dalam penelitian ini adalah kode pemrograman java untuk teknik animasidengan teknik frame by frame.

One of the important role of Management Accounting Information System (MAS) is to provide information to the right people, the right way at the right time to improve management capabilities in understanding the circumstances around it, so it was able to identify the relevant activities appropriately. The purpose of this study is to empirically examine the role of MAS as variables that mediate the effect of information technology and interdependence on performance managerial of employees inthe local government enterprises are rural banks and financial institutions sub-Central Java (PD BPR BKK). The samples in this study were obtained according to the purposive sampling technique based on criteria derived from population consisting of employees or the manager at PD BPR BKK contained in Central Java. Data were analyzed using Partial Least Square (PLS) in a of Structural Equation Modeling (SEM). Role of characteristics of MAS as variable which mediate the effect of information technology and interdependence on managerial performance examined using Sobel Test. The results of this study indicate that information technology has an indirect positive effect and significant impact on managerial performance through MAS. Interdependence also has an indirect positive effect and significant impact on managerial performance through MAS. It can be concluded that the MAS has a role as a mediating influence between the variables information technology and interdependence on managerial performance.Keywords: management accounting information system, information technology, interdependence, mediating, managerial performance.

The purpose of this research is to examine the effect of job experience, independence, objectivity, integrity, and competence on the quality of audit results at Representatives BPKP of Central Java. Job experience was measured by indicators the length of works as an auditor and the number of inspection tasks are performed. Independence was measured by indicators of independence in programming, in the execution of work, and independence in reporting.Objectivity was measured by indicator, free from conflict of interest and disclosure of factual conditions. Integrity was measured by indicator honesty, courege, prudence, and responsibility that auditors have. Competency was measured by indicator personal quality, general knowledge, and specialized expertise. While quality of audit results was measured by indicator of compliance with auditing standard and quality of examination report. The population of this study is civil servants whose work at Representatives BPKP of Central Java with sample is the civil servants has been following education and training as functional auditor. Data analysis was performed with multiple linear regression model. Test result showed that job experience, independence, and objectivity has no effect on quality of audit result at representatives BPKP of Central Java. While the integrity and competence have influence to quality of audit result at representatives BPKP of Central Java. Key words: job experience, independency, objectivity, integrity, competency, quality of audit result.

Several models have been constructed to analyze and understand the factors that influence theacceptance of the use of computer technology such as Theory of Reasoned Action (TRA), Theoryof Planned Behavior (TPB) and Technology Acceptance Model (TAM). Another model developedby Doll and Torkzadeh (1988) is a model of End User Computing Satisfaction (EUCS). Thisresearch is the study on the TAM and EUCS model of the acceptance and user satisfaction ofcomputer based information system (CBIS). Purpose of this study is trying to use and test the twomodels of acceptance technology, the TAM and EUCS models by examining their influence on theuse and utilization of systems that will ultimately affect the level of user satisfaction (usersatisfaction) as an indicator of the success of a system. Samples used in this study were obtainedfrom the sampling technique based on the criteria (purposive sampling)of a trading company inSemarang, Central Java on the sub-sector (according to the incorporated trading companydirectory-BPS). Test of the hypothesis is formulated using regression models. Three of the sevenstated hypothesis is rejected, while based on the results of the indirect analysis it can be concludedthat the variable utility (usefulness), ease of use, accuracy and timelines in the use of a system alsoaffects the user’s satisfaction.Key Words: Technology Acceptance Model, End User Computing Satisfaction, Computer BasedInformation System, User’s Satisfaction.

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).

              Implementasi program terkadang menjadi kendala di saat program telah selesai di buat, apalagi jika klien yang menggunakan program tersebut dalam suatu perusahan berjumlah puluhan atau bahkan ratusan. Namun untuk mengatasi hal tersebut bagi pengguna teknologi Java, tersedia teknologi yang akan memudahkan mengimplementasikan program, yaitu dengan menggunakan Java Network Launching Protocol (JNLP).