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This study examines the effect of environmental performance measured from PROPER ( Performance Rating Program in Environmental Management ) towards sustainability report disclosure practices and economic performance . Sustainability Report ( SR ) was measured by 79 items of disclosure by the GRI G3 (2006) , while the economic performance using scale industries calculated return of Al - Tuwaijiri , et al . (2004) . Samples in this study were taken by purposive sampling technique that companies listed on the Stock Exchange and publish an annual report in 2011-2012 . The statistical methods used in this study is a simple regression analysis to examine the effect of environmental performance on sustainability report and multiple regression analysis to examine the effect of environmental performance and sustainability report on economic performance . Data analysis and hypotheses tests in this study using SPSS version 16. Results showed that the company's environmental performance have a significant positive effect on Sustainability Report Diclosure. Meanwhile, the results of the second hypothesis shows that environmental performance has a significant impact on economic performance. And the results showed that the third hypothesis Sustainability Report Diclosure have a significant positive effect on economic performance .Keywords : Global Reporting Initiative , Sustainability Reporting , Economic Performance , Environmental Performance

This study aims to analyze the influence of Internet FinancialReporting (IFR) , Level Disclosure and Timeliness (Timelines)Submission of Financial Information Website On The Stock Market.Sample in this study consisted of 70 companies listed in the JakartaIslamic Index (JII) from 2008-2012. Data analysis uses multipleregression analysis.The results of hypothesis testing showed that theIFR has a significant influence on the abnormal stock returns, thelevel of disclosure has negative effect on abnormal stock returns andtimeliness has no significant effect on abnormal stock returns.

Bank has a role in economic development as a mediation betweenthe parties requires that the excess funds to fund or otherwise. As bothparties are intermediaries profit into the banking purposes. Earningschanges of concern to determine future business prospects of the regionaldevelopment banks. This study aimed to analyze the influence of the NetInterest Margin (NIM) to changes in earnings with Non-PerformingLoan (NPL) as a moderating variable.The study was conducted atRegional Development Bank in Indonesia, Bank Indonesia registered inthe period 2006-2011 by taking a sample of 26 banks. Data collectionmethods used are literature and documentation. Analysis using datanormality test, deviation classical assumptions, test the moderatingregression analysis, and hypothesis testing using SPSS tool.The resultsshowed the Net Interest Margin (NIM)) proved to have a positive andsignificant effect on earnings changes. While non-performing loan (NPL)is not proved to be the variable that strengthens the influence of the NetInterest Margin (NIM)) to changes in earnings.

E-commerce has been giving a lot of benefits to small and mediumenterprises (SMEs), but there are only a few SMEs which have adopted it.Therefore, it is necessary to find out what are the factors that support SMEsto adopt E-commerce. So far, researches on E-commerce have been done onforeign-large-scale businesses, while researches on SMEs especially about theadoption of E-commerce have been a few. That is why this research willdiscuss the adoption of E-commerce on Indonesian SMEs and will includethe factors that support E-commerce adoption. The problems in this researchare elaborated into research questions, i.e. do, top management support,organizational readiness, external pressure, and perceived benefits havesignificant positive effect to E-commerce adoption? And does the adoptionhave significant positive effect to company’s performance? The purpose ofthis research is to analyze factors that support E-commerce adoption onIndonesian SMEs and to analyze whether the adoption improves theperformance of the SMEs. This technique is chosen because it is the secondgeneration of multivariate analyzing technique that enables researchers totest the relation between complex variables to get an overall view of thewhole model. Besides, SEM can also test a series of a complicated relationsimultaneously. The results of this research explain that top managementsupport, organizational readiness, external pressure, and perceived benefitshave Significant positive effect to E-commerce adoption, and the adoptionhave significant positive effect to company’s performance.

The research want to analysis about corruption and economic growth. The method of analysis use pooling data. Number of cross-section data are 33 provinces and times-series data are three years. The best model obtained from redundant fixed effect test and correlated random effects-Hausman test. The model used an estimation methodin whichthe cross-section is none and the period is fixed. Based on regression output, corruption has negative significant to Indonesia economic growth. So,corruption becomea grease of wheel for indonesia economics. The meaning is corruption increase economic growth. There areten provincesin which theCPI variable significantly to economic growth. Two provinceshave negatif significant and others positif significant to economic growth. If the ten provinces removed from regression,CPI becomes insignificant. So, the ten provinces have big influence to Indonesia economics, especially in CPI.Key words: CPI, economics growth, pooling data, none, fixed, and grease of wheel

This study aims to analyze the factors that affect the capital structure. Factors examined as independent variables are profitability, company size, business risk, growth opportunities and managerial ownership. Variable profitability, company size, business risk is analyzed in the perspective of the pecking order theory and variable growth opportunities and managerial ownership is analyzed in the perspective of agency theory.Hypothesis testing using multiple regression. The population in this study is manufacturing companies listed in Indonesia Stock Exchange. Sampling technique using purposive sampling method. The samples used 222 observations are pooled data from 2008 to 2010. Types of data used are secondary data. Statistical tests showed hypotheses for the variables profitability and business risk accepted. This means that the profitability and business risk significantly and negatively related to capital structure. Hypothesis testing results for firm size variable positive and significant impact on capital structure. Thus the hypothesis is rejected due to size of company direction opposite hypothesis. Variable growth opportunities and managerial ownership and significant negative effect on capital structure.Keywords: capital structure, profitability, company size, business risk, growth opportunity, managerial ownership, the pecking order theory, agency theory.

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.

This study aims to (1) test empirically the influence of the level ofdecentralization of decision making have a direct influence on the performance ofmanagerial offices in South Bangka regency government organizations, (2) testempirically whether the level of decentralization of decision-making systems havedirect impact on the organization's accounting controls SKPD government in SouthBangka Regency, (3) test empirically whether the accounting control systems havedirect impact on managerial performance SKPD governmental organizations inSouth Bangka regency, and (4) test empirically whether the accounting controlsystems mediate the relationship (indirect effect) between decentralization of decision-making SKPD influence on the performance of government organizations in SouthBangka Regency.Respondents in this study is the Head of Office / Head Office / Head andHead of Section / Division Head of the Unit (SKPD) District of South farts. Of the159 questionnaires distributed, 155 respondents obtained that can be incorporatedinto the data processing. Respondents' answers were analyzed using path analysis.The results showed that the degree of decentralization of decision making isincreasing at SKPD will not increase the use of accounting control system by SKPD;the greater use of accounting control systems in SKPD, the higher the performanceSKPD concerned, and the decentralization of decision-making related to the increasein SKPD improved performance by SKPD concerned.

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.

The aims of this research was to prove the influence of  size company, profitability, leverage, institutional ownership toward the income smoothing. Income smoothing is practice used by managers of a company to reduce the fluctuation of the reported income to achieve the target income either artificial or naturally. Index Eckel (1981) was used to determine the income smoothing. This research was carried out by using 12 food and beverages companies listed in Indonesia Stock Exchange during 4 years period from 2005 until 2008. The hypotheseses were tested using binary logistic regression. The result’s shows that the size of company was significant influence to income smoothing. The influence of profitability, leverage, institutional ownership was not significant. Key words: the size of company, profitability, leverage, institutional ownership, income smoothing

Lama studi dari mahasiswa ini sangatlah penting bagi mahasiswa, program studi serta perguruan tinggi. Permasalahan lama studi setiap mahasiswa bisa disebabkan atau dipengaruhi oleh banyak faktor. Hal tersebut telah dibuktikan dengan beberapa penelitian pada permasalahan tersebut yang mendapati sejumlah faktor yang berpengatuh terhadap lama studi mahasiswa. Dengan menggunakan teknik data mining khususnya klasifikasi untuk prediksi dengan algoritma naive bayes dapat dilakukan prediksi terhadap ketepatan waktu studi dari mahasiswa berdasarkan data training yang ada. Data training dan testing yang digunakan diambil secara random pada tabel data master yang digunakan. Algoritma naive bayes, menghitung perbandingan peluang antara jumlah dari masing-masng kriteria nilai fields terhadap nilai hasil prediksi sesunggunya. Fungsi untuk prediksi dibuat menggunakan Query pada MySql dalam bentuk function(fbayesian). Dari hasil uji coba diperoleh tingkat kesalahan prediksi berkisar 20% sampai dengan 50% dengan data training dan testing yang diambil secara random. Namun rata-rata tingkat kesalahan berkisar 20 % hingga 34%. Tinggi rendahnya tingkat kesalahan dapat disebabkan oleh jumlah record data dan tingkat konsistensi dari data training yang dgunakan. Sedangkan hasil prediksi dari ketepatan lama studi dari mahasiswa angkatan 2008 adalah sebesar 254 mahasiswa diprediksi ”Tepat Waktu” dan sisanya yaitu 4 orang diprediksi ”Tidak Tepat Waktu”.   Kata Kunci : Prediksi, Lama Studi, Data Mining, Naive bayes, MySql

Salah satu cara yang paling berhasil untuk mengorganisasikan informasi dalam jumlah banyak dan dapat dipahami oleh para pencari informasi adalah dengan melakukan klasifikasi dokumen berdasarkan topiknya. Kebutuhan akan dokumen pembelajaran untuk melakukan klasifikasi dokumen merupakan salah satu permasalahan yang sering muncul dalam topik klasifikasi dokumen. Permasalahan yang timbul menjadi semakin rumit dengan adanya fakta bahwa jumlah simpanan data berita menjadi sangat besar dan tidak terorganisir. Oleh karena itu, diperlukan suatu strategi pengelompokan otomatis dokumen-dokumen berita tersebut. Klasifikasi merupakan salah satu metode dalam data mining yang bertujuan untuk mendefinisikan kelas dari sebuah objek yang belum diketahui kelasnya. Pada klasifikasi terlebih dahulu akan dilakukan proses training dan testing. Pada proses tersebut akan digunakan dataset yang telah diketahui kelas objeknya. Pada penelitian ini akan dibangun aplikasi Klasifikasi Berita Menggunakan Ontologi. Obyek penelitian dari penelitian ini adalah artikel berita berbahasa Indonesia dari situs http://www.google.com Dengan adanya klasifikasi dokumen maka hasil download berita dari situs http://www.google.com dapat lebih terstruktur sehingga untuk mendapatkan informasi lebih cepat dan relevan sesuai dengan yang diinginkan.

Iridology provided special perspective to the concept of health and medical practices. Only by observation from outside the body, namely check for signs of an iris iridology idiomatic condition would be revealed by the organ and tissue in the body system, long before clinical symptoms of an illness experienced by a person may feel or diagnosed by conventional methods Required analytical methods for measuring and determining cholesterol in the human body, by testing the Sobel edge detection, Prewitt and Robert Canny edge detection realized in a software help to define or classify normal cholesterol levels, moderate to high cholesterol levels in the human body. Introduction of the iris database features Matching method by distance classifier based on the results of segmentation, edge detection, semi-polarization and the quantization able to detect the level of cholesterol in the human body ranges up to 80% of the 90 samples. Keywords: Iridology, edge detection, distance classifier, semi-polarization, quantization

The objective of designing  information retrieval system (IRS)   with Vector Space Model (VSM) Method is to facilitate users to search Indonesian documents. IRS Software is designed to provide search results with the optimum number of documents (low recall) and accuracy (high precision) with VSM method that users may get fast and accurate results. VSM method provides a different credit  for each  document  stored in  a  database which in turns  to determine  the  document most similar  to  the query, where  the documents with the highest credits are placed on the top of  the search results.   The evaluation of search results with IRS is conducted under recall and precision tests. This study  fascinatingly creates a  system which can preprocess  (tokenizing,  filtering, and stemming) within computation time of four minutes forty-one seconds.    Keywords: IRS, Vector Space Model, recall, precision

This research is based on the emergence of globalization whichaccording to Anthony Giddens in Runaway World (2001) and FrancisFukuyama in The Great Disruption (2002) which argues that with theglobalization the social structure of society becomes chaotic and the role ofreligion becomes nil proved by the number of criminality, self (suicide). This isdue to the weakening of the locus of control of society against itself that weakenstheir ethics. This research tries to know the truth of work ethic of Sharia whichinfluence to locus of control and employee performance. This research useindependent variable that is locus of control, moderating variable that is workethic of Sharia and employee performance as dependent variable.The study using questionnaires method distributed to 100 permanentemployees BMT Fosilatama Semarang who embraced the religion of Sharia byusing purposive sampling. While the analysis is done by data processing usingSPSS 13.0 for windows. Regression analysis results and t test can be seen thatthe variable locus of control and variable ethics of Sharia work have a positiveeffect on employee performance variables. The result of coefficient ofdetermination R2 from Sharia work ethic variable is 25,6%. This means that themoderating variable is able to explain 25.6% variation while other variations of100% - 25.6% = 74.4% are explained by other variables not described in thisstudy

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.

The aims of this study is to analyze the impact of the variables free cash flow, Profitability,Growth, Tangibility, Retained Earning and Managerial Ownership on debt. Research usingpurposive sampling method for taking samples. Data obtained on the basis of the publication ofIndonesian Capital Market Directory (ICMD), Samples of this research is manufacturing firmwhich listed in Indonesian Stock Exchange during 2007-2011. This research obtained 135 samplesof manufacturing firms. Analysis technique used is multiple regression analysis. Based on the teststatistic F indicates that the model is fit because has a significance value less than 5% of Alphavalue. The Result of analisys show that the four independent variables have significant influenceto DER and other independence variables have no significant influence to DER. Profitability hassignificant positive influence toward debt, growth has significant negative influence toward debt,tangibility has significant positive influence toward debt, retained earning has significant negativeinfluence toward debt, but free cash flow and managerial ownership have no significant influencetoward debt.Key Words :Determinant, Agency Theory, Pecking Order Theory, Debt Policy,

This research is a study that tested the effect of Financial Condition, Audit Quality, Audit Opinions ofPrior Year, the Company’s Growth, Opinion Shopping of the acceptance of Going Concern in themanufacturing companies listed at Indonesia Stock Exchange. In this study, researchers usedpurposive sampling and sample size to obtain a sample of 80 manufacturing companies listed on theStock Exchange in the year 2006-2009. The method of analysis used was logistic regression. Theresults of this study indicate Financial Condition, audit quality and Opinion Shopping do not affect thegoing concern opinion reception while the previous year's audit opinion and the Company Growtheffect on the acceptance of going-concern opinion.This study’s limitation is the study sampling periodis only 4 years old so not ideal for seeing a trend of the influence of financial condition other models,like another Alman Model Revisi. Therefore advisable to consider for using other main variable andbanking company as research source in the future studies to discover the difference.Keywords: Going Concern, Financial Condition, Quality Audit, Audit Opinions Prior Year, CompanyGrowth, Opinion Shopping

The purpose of this study is to analyze the influence of BOPO, NPL, NIM and CAR on thefinancial performance of banks listed on the Indonesia Stock Exchange in the period 2006 to 2009.Samples were taken based on purposive sampling of 28 banking companies with the followingcriteria: the company issued financial statements for four consecutive years ie 2006 to 2009. Thetype of data used are secondary data and data collection methods through technicaldocumentation. Analysis technique used is normality test, the classical assumption, and multiplelinear regression based on the merging of data time series and cross section called the polleddata. The results showed that variables significantly and negatively related BOPO against thebank's financial performance, the NPL variable has negative and significant impact on thefinancial performance of banks, NIM variable has positive and significant impact on the financialperformance of banks and CAR does not affect the bank's financial performance. The ability of thebank's financial performance could be explained by variables BOPO, NPL, NIM and the CAR of97.5%, Sebagimana shown by the Adjusted R-Square of 0.975. The remaining 2.5% is explained byother factors outside the model.Key Words: BOPO, Non-Performing Loans, Net Interest Margin, Capital Adequacy Ratio and thebank's financial performance.

This study examined three independent variables, ie ProceduralFairness, Distributive Fairness, and Interactional Fairness can affectcustomer satisfaction. The purpose of this study was to determine the effectof the three independent variables on customer satisfaction. This research was conducted with a questionnaire to 100 PLNcustomer obtained by using purposive sampling techniques. The data thathave met the test of validity, reliability, and test the assumptions ofclassical. These results indicate that all the independent variables tested arepositive and significant impact on customer satisfaction through the F testand t test, whereas the number Adjusted R Square of 0.236 indicates23,60%of the variation in people satisfaction which can be explained bythe third independent variable, where the remaining 76.40% is explainedby other factors outside of the study