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The purpose of this research is to produce tangible results in providing comfort or convenience in turning on or off the night life at home everyday, especially for people who forget to turn off the lights. The method used in making microcontroller-based home lighting control using an android smartphone is. This research method consists of several stages, analysis methods, design methods, implementation testing methods, and maintenance. The results achieved are improving the aspects of comfort and convenience for agencies, where this series of tools works after bluetooth devices are available on android smartphones. connected to a bluetooth module which is connected to the Arduino microcontroller. Basically, the principle of using this tool is that users must be able to operate a smartphone based on the Android operating system. The conclusion of this research is that the Arduino-based light control device using bluetooth can fulfill its function to control the lights properly and the device is designed to be minimalist and safety so it is safe to use.

The existence of the phenomenon of teacher performance degradation,can be seen fromteachers who do not do their job properly, the teachers whoteach only highly educated butless attention function. Improved performance canbe achieved by improving teachers' leadership style of principals and schoolwork climate. Therefore, the central issue in thisstudy is how much influence theprincipal's leadership style and school climate work onteacher performance.Thisstudy aims to analyze the influence of principal leadership style on teacherperformance and school climate effects work on teacher performance. Thehypothesis is that there is a positive effect between: the principal's leadershipstyle on teacher performance and the climate of the school work on teacherperformance.This study belongs to the kind of quantitative research using the surveymethod and descriptive analytic approach. The samples used were from allpopulation of 50 teachers SMA/SMKBina Nusantara Semarang. Techniquesof data collection through questionnaires. Data analysis technique used is thePearson product moment correlation, determination, and multiple linearregression. Furthermore, the data that has been collected is processed and theninterpreted, analyzed, and described according to the problem andresearchobjectives.Based on the results of this study concluded that theprincipal's leadership style and school climate is partially working (people) onthe performance of teachers.

This study analyzes the effect of innovation orientation, promotionalsupport and sales force support on product performance in the market inorder to improve sustainable competitive advantage. The research problemthat is proposed fully refers to the research problems that is; there is atendency to increase the number of cabin numbers Prepaid sympathy, whichmeans the cessation of customers using Simpati Prepaid products based ondata from April 2004 to January 2005, and research gap from previousresearch, therefore, the formulation of this research problem is aboutimproving product performance in the market by basing on innovationorientation, promotional support and sales support to enhance sustainablecompetitive advantage. Furthermore, variable and indicator of research alsobased on previous research. A model has been developed and four hypotheseshave been formulated to address this research problem. Sampling techniqueis two technique (double sampling) that is, purposive samplingmethod andmethod of quota sampling. Respondents from this study amounted to 100respondents, where respondents are the owners or managers of retail andcellular prime amounting to 100.The data analysis used is Structural Equation Modeling (SEM) inAMOS 4.01 program. The results of this research data analysis show themodel and research results can be received well. And furthermore, the resultof this research proves that innovation orientation has positive andsignificant effect on product performance in the market, then it is formulatedthe support of sales force on product performance in market is positivelysignificant, empirical evidence shows promotional support is positive forproduct performance in market, further can be concluded that each constructhas gained justification and empirical evidence of sustainable competitiveadvantage through product performance in the market is positive andsignificantly influential.

The purpose of this research is to know how the sales growth, accountreceivables turn over and working capitals turnover impact the liquiditylevel at agro industry and automotive industry which listed on Bursa EfekIndonesia (2010-2015). The datas in this research is analyzed fromfinancial statement of the companies. The datas which have alreadycollected are processed with classic assumption test before hypothesis testand chow test.Hypothesis datas in this research uses double degree linear regressionwith t test and chow test. The research show that sales growth doesn”t hasimpact toward liquidity level partially, receivables turn over has impacttoward liquidity level partially, working capital turnover has impact onagro industry but doesn’t impact on automotive industry. While the testcan use the chow test to know that there is no dofference between the salesgrowth, account receivables turnover and working capital turnover of thecompany’s liquidity in the agro industry and automotive industry

This study aims to examine the effect of the level of financial distress,corporate governance mechanisms and the quality of public accounting firmsto accounting conservatism. Accounting conservatism is the dependentvariable in this study is measured by the size of the accrual. Independentvariables measured include levels of financial distress, managerialownership,institutional ownership, the proportion of independent board,board size, audit committees, the number of partners who have permissionaccountants and public accounting firms size. The control variables in thisstudy are firm size and leverage.The populationof thisresearchis a property companylistedinIndonesiaStock Exchange (IDX) in 2009 to 2011. The total study sample was 31companies determined through purposive sampling. Useful analysis of data isdone with the classical assumption and hypothesis testing with multiplelinear regression method. The results of this study indicate that board sizeand firm size control variable positive influence on conservatism.Institutional ownership, audit committees and the quality of the publicaccounting firm based partner who has a negative effect on accountantlicense conservatism. For the level of financial difficulty, managerialownership, the proportion of independent board, the size of the firm and thecontrol variables do not leverage positive influence on conservatism.

This study sought to determine how students perceive entrepreneurshipas a career and whether they would want to pursue a careerinentrepreneurship upon completion of school. The study bore in mind thatfactors have the potential to influence the students’perception ofentrepreneurship and thus contribute in determining theirentrepreneurialintentions. As such learning Business Studies andhaving parentsin selfemployment was viewed as having prior exposure toentrepreneurship. Datafor this study was obtained by use of a questionnaireadministered torandomly selected students from STIE Totalwin Semarang. They were 85respondents whocomprised of both male and female students. The researchrevealed that majority of students had a positiveperception ofentrepreneurship as a career option. It was alsoobserved that students whohad parentsin self employment were highlymotivated to go intoentrepreneurship so as to continue in family business.

This research analyzes the effect of perception on customer orientationand perception on company reputation on perception of strategic serviceorientation and its impact on customer satisfaction. The research problem isbased on 2 (two) issues: first is research gap based on previous researchbackground for example, referring to the borders and direction of researchwill come on and inconsistent with previous findings such as in Homburg etal., ( 2002); Chenet et al., (2000); Pelham, (1997); Doney and Cannon(1997). And the second comes from the research problems, which is found inthe data that gives an overview of the condition of PT. MandalatamaArmada Motor deals with the targets and sales realization of "Honda"brand products in Semarang region, where in 2005 PT. MandalatamaArmada Motor can not meet the targeted marketing of 869 units and canonly be realized 725 or 83% only.A model has been developed and five hypotheses have been formulatedto address this research problem. Sampling technique is purposive method(purposive sampling). Respondents from this study amounted to 120respondents, where respondents are customers of PT. Mandalatama ArmadaMotor. The data analysis tool used is Structural Equation Modeling (SEM)in AMOS 4.01 program. The results of this research data analysis show themodel and research results can be received well. And furthermore the resultsof this study prove the influence of perceptions on customer orientation toperceptions of strategic service orientation is a significant positip.Perceptions of a company's reputation have a positive effect on perceptions ofstrategic service orientation. Perceptions of customer orientation have apositive effect on customer satisfaction. And the influence of perceptions onthe company's reputation on customer satisfaction is a significant positively.As well as perceptions of the orientation of strategic services positively affectcustomer satisfaction

This study aims to examines the effect of ownership structure on corporateperformance of manufacturing companies listed in BEI or Indonesia StockExchange for the period 2010-2013. Ownership structure consisted offoreign ownership, government ownership, managerial ownership,institutional ownership and family ownership. Corporate performance ismeasured by ROE (Return on Equity). This study is used 216 samples ofmanufacturing companies listed in BEI or Indonesia Stock Exchange forthe period 2010-2013. This study is used a multiple regression. The resultsshow that foreign ownership, government ownership, institusionalownership and family ownership have a positive and significant effect toCorporate performance. Managerial ownershiphas no influenceonCorporate performance.

This study aims to examine variable-variable firm size, profitability,financial leverage, managerial ownership and devident payout ratio to findcompanies that perform income smoothing practices and that not doingincome smoothing practices listed in the Indonesia Stock Exchange (IDX) ofthe year 2008-2012. This study uses a quantitative approach, where the dataused for the study are the financial statements of the years 2008-2012. Thesamples are 265 companies for 5 years in companies listed on the IndonesiaStock Exchange and were selected using purposive sampling method.Subsequently the samples were classified into groups grader profit and notincome smoothing using Eckel. Analysis of the data obtained performed usinglogistic regression analysis. The test results of five independent variables usinglogistic regression showed that company size and financial leverage effect onincome smoothing practices while to profitability, managerial ownership , anddevident payout ratio has no effect on income smoothing practices

Knowledge sharing is a process in which individuals exchange theirknowledge (implicit and explicit) and they create new knowledge together.Knowledge is an valuable source for organizations that cause to survive incompetitive environment and can be used to achieve competitive advantage.Knowledge can be available to individuals and organizations, therefore,there must exit conditions in the organization that people be able to sharetheir knowledge with other individuals. In such situation, organizationscan improve employees performance and also organizationsperformance.This paper explores the antecedents and consequencesknowledge sharing.This study argued that social interaction ties, shared vision and trustshould be associated with knowledge sharing. Next, theconceptualrelationship between knowledge sharingand individual performance,organizational performance, and organization competitive has beenestablished.

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

This study aims to determine whether the independent variables thatOperating Expenses to Operating Income and Loan to Deposit Ratio, andNet Interest Margin as a moderating variable jointly significantly affectearnings changes. As well as to determine which variable partial effect onearnings in the banking changes listed in Indonesian Banking Directory.Based on the above objectives, the study was conducted using purposivesampling method, meaning that the sample in this study were selected basedon specific criteria. The sample in this study from the year 2006 - 2012amounted to 90 banks. Data collection techniques based on secondary data.In this study, the secondary data obtained from the financial statements ofbanks registered in Indonesian Banking Directory in the year 2006-2012 .The results of hypothesis testing using t-test, showed that thevariable BOPO ratio has no significant influence on changes in income andLDR have a significant negative effect and not to changes in bank earnings .As for testing moderating ie, the variable is not a variable net NIMmoderating influence of variables on BOPO and LDR variables to changesin earnings in the bank listed in the directory of Indonesian banking (DPI).

Academics as well as managers have long been interested in the roleof satisfaction with complaint handling (SATCOM) in shapingcustomers’ attitudes and repurchasing decisions. This interest hasgenerated a widespread belief that SATCOM is driven by the perceptionthat the complaint handling process is just. To test how SATCOM ismodulated by distributive, interactional, or procedural justice, weperformed a meta-analysis of 60 independent studies of the antecedentsand consequences of SATCOM. Results indicate that SATCOM isaffected most by distributive justice, then by interactional justice, and onlyweakly by procedural justice. We also find that SATCOM mediates theeffects of justice dimensions on word-of-mouth. However, contrary tocom-mon belief, SATCOM does not mediate the effects of justicedimensions on overall satisfaction and return intent. We draw on ourresults to suggest several avenues for further research.

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.

The purpose of this study was to analyze theprofitability of stock prices. The test results show onlyROA and EPS variables only have a significant effect onstock prices, while the ROE and NPM variables have nosignificant effect on stock prices. 43.9% indicates thepresence of other factors not participating in thisobservation. Investors can use ROA and EPSconsiderations to invest

This study detected the differences of the company earning before publicly traded, at the moment of publicly traded, and after publicly traded in manufacture entities. The sample was 22 manufacture on Initial Public Offering from 2005 to 2007 by using financial statement during five yearsThe data analyzed by Wilcoxon stage. The result shown that there is the difference before go public and at the moment of publicly traded. So that presence earning management practice by management of entities in order to collect cash from investor. At the moment of go public, there is no difference, because the performance of entities become better and earning management practice fared well

Dalam pelaksanaan otonomi daerah Pemerintah Kabupaten/Kota pada umumnya mempunyai 3fungsi yaitu alokasi, distribusi dan stabilisasi. Pelaksanaan fungsi Pemda di bidang alokasi antaralain adalah memberikan pelayanan dan fasilitas publik, yang diwujudkan dalam pembangunanterminal di Desa Widorokondang Kabupaten Pati. Dengan dibangunnya terminal ini akanmendorong pertumbuhan ekonomi Kabupaten Pati dan mendukung perkembangan kotasekitarnya, mengingat Kabupaten Pati letaknya cukup strategis yaitu berbatasan denganKabupaten Kudus, Jepara, Grobogan,Blora dan Rembang. Lokasi penelitian ini adalah DesaWidorokondang Kabupaten Pati. Adapun alat analisis yang digunakan Analisis net present value(NPV), Analisis payback period, Analisis Return on Investment (ROI), Analisis hasilpengembalian (internal rate of return)/IRR serta analisis kerjasama Pemerintah-Swasta.Kesimpulan yang diperoleh adalah Potensi kepadatan lalu lintas tinggi di kawasan ini akanmemberikan peluang pemasukan (Cash In Flow) sebesar Rp 149.743.501. Biaya investasipembangunan di kawasan ini sebesar Rp29.515.745.000. Dengan batas masa investasi 25tahun, maka didapatkan :DF 10%, Payback periode adalah 23 tahun, DF 12%, tidak layak (diatas 25 tahun), DF 14%, tidak layak (di atas 25 tahun)

SMP Muhammadiyah Salatiga designing a Website which is also integrated with social networking is equipped with  several  facilities,  such  as  school  bulletin  board,  news,  articles,  schedule of  events,  photo  gallery,  downloadable content and web forums to provide convenience to members for sharing online. This  study  was  developed  using  the  method  of  system  development  Research  and  Developmnet  [1]  which consists  of:  Research  and  Information  Collection,  Planning,  Develop  Preliminary  Form  of  Product,  Preliminary  Field Testing,  Product  Revision  Main,  Main  Field  Testing,  Operational  Product  Revision,  Operational,  Field  Testing,  Final Product Revision, Dissemination and Implementation using the programming language PHP with MySQL database. The results showed that the system serves as a medium of information kominukasi with students, teachers, employees, alumni and the community as well as a media campaign.

The development of technology is now something that is universal and can be utilized in various human lives. One of them is in business. In this era, it is undeniable that a computer is a component that must be owned by a company in running its business, in order to assist in processing data and help improve the quality of work and quality of service. In this case, Eka Jaya Electronics Shop is used as a place of research, because in this place the system is still manual and not well managed, so that errors often occur in making reports and in processing stock. The purpose of this study is to provide convenience when processing sales, purchasing, product data, supplier data and customer data, minimizing errors in recording. The research method used in this study is to use the R & D (Research and Development) method. This method is used to produce a certain product that is analytical and its effectiveness can be tested so it can be used in the wider community. In designing the system tools used are Flowcharts, Entity Relationship Diagrams and Context Diagrams, while for data collection using observation, interviews, and literature study. Database application development tools using MySQL and programming languages ​​using Visual Basic 6.0. With this information system, transaction data processing can be computerized so as to reduce errors in reporting. Keywords: Accounting Information Systems, Sales and Purchases, R&D Methods

Calculation of Cost of Production is one of the important aspects in carrying out business activities. Cost of Production is one of the determinants of the selling price of a product. Besides the cost of production can indicate a company's profit. But the activity of recording the cost of production at PT Semeru Karya Buana still uses a manual method that is using excel. This causes ineffectiveness in time, the resulting information will take longer because they have to look for the components one by one. Not to mention the data generated is most likely an error in the calculation. This research is intended to study the system that is already running. And later it will produce a program to calculate the cost of production as a determinant of the selling price which is implemented with the PHP programming language and MYSQL database. The calculation method uses the Job Order Costing Method where the price of the product to be given to consumers is calculated by dividing all costs incurred to produce a product by the number of orders. So the benefits of each product can be directly calculated. The more accurate the data produced, the better the company is in carrying out the buying and selling process.