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Di Jawa Tengah jumlah penyuluh pertanian baru mencapai 6.434 orang dengan perincian 2.550 penyuluh pertanian, 113 perikanan, 759 kehutanan dan 3.012 tenaga harian lepas tenaga bantu penyuluh pertanian (THL-TBPP) serta terdapat 53.736 kelompok kelembagaan petani di Jawa Tengah yang terdiri dari 29.522 kelompok tani, 7.903 Gapoktan, 2.010 lembaga masyarakat Desa Hutan, 1.618 kelompok hutan rakyat 1.902 kelompok usaha budidaya perikanan. (solopos, 2010). Dengan banyaknya penyuluh dan petani ini di lingkungan bakorluh, hak penyuluh dan petani untuk memperoleh atau mengakses informasi layanan publik belum dapat dilakukan secara optimal karena masih dilakukan secara konvensional. Begitu juga dengan hak penyuluh dan petani untuk memberikan masukan, saran, kritik terhadap layanan pemerintah kepada masyarakat juga belum terdapat wadah yang memadai. Dengan adanya kemajuan teknologi komunikasi dan informasi yang pesat serta potensi pemanfaatannya yang luas, maka dibangun suatu Sistem SMS Gateway agar penyuluh dan petani dapat lebih mudah mendapat informasi mengenai layanan yang seperti layanan berita, peraturan, program-program penyuluh an dan perundang-undangan, pemberian saran, keluhan, kritik dan sebagainya berbasis SMS di lingkungan setbakorluh jateng. Kata kunci : SMS Gateway, Penyuluh, Bakorluh

Foreign Direct Investment flows to developing countries surged in the 1990s, to become their leading source of external financing. This raises in FDI volume make government must be generate domestic policies to push FDI inflows. The first step is identification macroeconomic determinants of FDI inflows.Globerman and Shapiro (2005) suggest the macroecomic variables, such as, market size, resources, and financial sector, may be associated with FDI inflows, especially in developingcountries. The problem is how far the macroeconomic variable can push FDI inflows, in condition, imperfect economic liberalisation.This study proofs that market size, included, domestic economy (GDP) and extention of domestic economy (Openness) significantly push FDI inflow. But debt variable, despite of associated with government policy, significantly impeded FDI inflows.Key words: Foreign Direct Investment, Market Size, and Financial Sector.

The aim of this research is to examine the influence of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operating Expense to Operational Earnings (OEOE), Non Performing Loan (NPL) to the charge of Rentability wich is proxy by Return On Assets (ROA). The research uses purposive sampling method to collect data and uses multi linear regression model to analyze data. The result shows that partially LDR has a significant positive impact on ROA and BOPO has a significant negative impact on ROA. While CAR and NPL has insignificant impact on ROA. Then simultaneously CAR, LDR, BOPO, and NPL have significant effect on ROA. The Adjusted R Square is 0.51. This indicates the predictive ability of the five variables on ROA is 51 % of ROA's change is depend on the variables in the model and the remaining 49% are influenced bythe other factors.Key words: Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), O

This study aimed to examine the effect of the Capital Adequacy Ratio ( CAR ) , Net Interest Margin ( NIM ) , Loan to Deposit Ratio ( LDR ) , Non Performing Loan ( NPL ) , Operating Expenses and Operating Income ( ROA ) and Asset Quality ( KAP ) Changes to income , the banking companies listed in Indonesia Stock Exchange. The study took 61 banks listed on the Indonesia Stock Exchange in 2009-2011 as the sample. The independent variables in this study are the Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) , Loan to Deposit Ratio (LDR) , Non Performing Loan (NPL) , Operating Expenses and Operating Income (OEOI/BOPO) and Asset Quality (AQ/KAP), and the dependent variable is Income Changes (IC/ROA). The Technique Applied in taking sample is purposive sampling .The data analysis applied is multiple linear regression based on OLS (Ordinary Least Squerst). Theresults of the study indicates that CAR variable has effect on the profit change with significance value at 0.011. NIMvariable has no effect on profit changes with significance value aat 0.306 , LDRvariablehas no significant effect on profit changes at 0.895, NPLvariable has positif effectbut, it is not significant on profit changes at 0.188, OEOI/BOPOBOPO variable has negatif effect but it is significant on profit changes at 0,044 and AQ/KAPvariable hassignificanteffect at 0,009.Key words: CAR, NIM, LDR, NPL, OEOI/BOPO, AQ/KAP and Profit change.

Abstract: BPN is an institution that is authorized to perform the duties of government land,among others implement acceleration land registration. Based on GovernmentRegulation No. 24/1997 concerning PRONA (national programe) policies, namelyproviding land registration services and legal certainty as to realize the achievement ofchess orderly land sector. If Government Regulation No. 24/1997 implemented properly,it will provide legal certainty, that the rule of law: land rights holders; lay of the land;acreage and others. Completeness and actual information on every subject in the landregistration law, it will be easier to take legal actions against the parcel of land that hasbeen registered.Key words: national programe, acceleration of land registration.

This study aims to analyze the efficiency of banks in Indonesia period 2007-2009.The tools of analysis is  Data Envelopment Analysis (DEA). It uses data financial statemens and supplied by Bank Indonesia. The research shows that  in general the performance of banks in Indonesia is inefisiency. Bank that have efficiency is BRI, BTN, BPD Jabar, BPD Jatim, BPD Riau, Bank Niaga dan Bank Muamalat. This fact shows  the banks in Indonesia have not been up to the wasteful use of cost on several input variables  in their economic activities. Key words: Efficiency, bank, Indonesia, DEA

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

This research aims to clarify how the implementation of social audits in Corporate Social Responsibility. Object of research is at PT Apac Inti Corpora Bawen Semarang. The data were collected by interview and documentation techniques. The results showed that social audit is a part of the company's strategy phases to be done. Social audit conducted in the form of obtaining such certification  ISO 9001, ISO 14001 and PROPER Kementerian Lingkungan Hidup. Social audit was conducted by stakeholders outside the company, it is important to assess whether the activities carried out by the company has been in the interest of all stakeholders. Key words: Social Audit, Corporate Social Responsibility

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

Perkembangan teknologi image processing mengalami kemajuan yang pesat. Penerapan teknologi tersebut merambah berbagai bidang. Kamera digunakan untuk menangkap suatu gambar atau suatu kejadian. Gambar atau kejadian yang telah ditangkap oleh kamera memiliki informasi. Informasi tersebut kemudian diolah melalui media computer dengan bantuan perangkat lunak sehingga dapat digunakan untuk membantu manusia melakukan kegiatan yang spesifik. Sepeti halnya pengolahan video untuk membuat film. Sekitar pada tahun 1996, anda mungkin masih ingat dengan film anak anak yang berjudul “Space Jam” yang mana film tersebut adalah hasil penggabungan antara objek nyata yang diperankan oleh pemain basket Michael Jordan dan tokoh animasi “Looney Tones” seperti Bugs Bunny, Tweety, Silvester Cat dan lainnya. Pada tahun 1997, Azuma menggagaskan adanya penggabungan antara suatu objek nyata dengan objek virtual yang memiliki bentuk 3 Dimensi (3D) dengan lingkungan luar yang nyata secara real-time yang saat ini dikenal dengan sebutan Augmented Reality (AR). Dalam perkembangannya, perangkat AR menjadi bermacam macam, salah satunya adalah ARToolkit. ARToolkit adalah software library, untuk membangun augmented reality (AR). Aplikasi ini adalah aplikasi yang melibatkan overlay pencitraan virtual ke dunia nyata. Dalam menggunakan ARToolkit, diperlukan sebuah marker untuk mendeteksi penempatan objek virtual. Dengan bantuan marker tersebut, kita dapat memunculkan objek virtual pada perangkat visual komputer. Dari percobaan yang dilakukan, perangkat ARToolkit dapat dirancang dengan berbagaimacam objek virtual dengan menggunakan lebih dari satu macam marker yang disediakan. Sehingga mampu menghasilkan multi objek yang divisualkan secara bersama.   Kata Kunci : Augmented Reality, Virtual Reality, ARToolkit

Abstrak Era kebangkitan konsumerisme telah nyata baik secara global maupun nasional dengan dikeluarkannya Undang-undang Nomor 8 Tahun 1999 tentang Perlindungan Konsumen. Demokratisasi dan penguatan hak-hak sipil warga negara menjadikan konsumen berkehendak keras memperbaiki bergaining powernya di hadapan pelaku usaha dan pemerintah. Sudah bukan jamannya lagi pelaku usaha menempuh segala cara yang tidak jujur, mereka bisa digugat melalui class action. Kata kunci : Bergaining power konsumen.

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 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 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

Public Accountants Professional Standards (SPAP) applicable in Indonesia during this refers tothe auditing standards of the Americans. The Code currently in force, namely adopting the IFACis comprised of two parts namely Part A contains the Basic Principles of Professional Ethics andprovide conceptual framework for the application of principles, and Part B contains the Rules ofProfessional Ethics which provides illustrations of application of the conceptual framework incertain situations.Some differences between the draft Code of Conduct Code of Conduct with thePublic Accountants that currently applies, among others: 1) The number of paragraphs 2) Thecontents of the draft Code of Conduct 3) Application of Conceptual Framework. Besides the basicprinciples presented in Part A consists of five principles, namely Integrity, Objectivity,Competence and Professional Care, Confidentiality, and Professional Conduct. While the Codecurrently applies consists of eight principles, which are: Integrity, Objectivity, Competence andProfessional Care, Confidentiality, Professional Conduct, Professional Liability, Public Interest,and Professional Standards.Therefore the application of codes of conduct expected to be moreaccountable and transparent to the Profession of Public Accountants, Services provided by PublicAccountant wider than the old standard, and the more detailed sections and detailed that itsupports Public Accountants became more professional and increase public confidence.Key Words: public accountant professional standards, codes of ethics, accountability,transparency and public confidence

Penelitian ini bertujuan untuk melakukan evaluasi rancangan struktur database dalam SIAPT terhadap hasil-hasil penelitian sebelumnya dan sampel rancangan strukutr database yangg sedang digunakan pada saat ini. Evaluasi didasarkan pada parameter yang diturunkan dari definisi database yang diberikan oleh James Martin pada tahun 1975. Penelitian ini berhasil mengidentifikasi dua permasalahan utama pada rancangan struktur database dalam SIAPT. Pertama, sebagian besar perancang umumnya tidak memperhatikan aspek fleksibitas struktur database. Perubahan-perubahan kebutuhan informasi (dan data) di masa mendatang cenderung tidak diantisipasi dengan baik. Kedua, adanya perbedaan pandangan tentang konsep sistem dan subsistem oleh para perancang, sehinga rancangan struktur database umumnya terbatas untuk level subsistem dan tidak dapat memenuhi kebutuhan baru yang berakibat pada munculnya kerangkapan data (data redundancy) dalam database. Dua hal tersebut telah menjadi penyebab utama terjadinya fenomena “tambal sulam” aplikasi SIM dan struktur database dalam SIAPT.

Abstrak Perkembangan kejahatan dewasa ini tidak lagi hanya sebatas teritorial suatu negara melainkan sudah melampaui batas teritorial dan bahkan sudah menimbulkan dampak terhadap dua negara atau lebih serta sudah memiliki lingkup dan jaringan internasional. Peradilan pidana berdasarkan KUHAP Tahun 1981 harus mampu menjadi suatu sistem yang mampu menjadi landasan hukum guna mengantisipasi perkembangan kejahatan yang semakin canggih. Kata kunci :

Abstract: UU No. 32 2009 utilizes various law requirement, either administrative law, civil law, or code penal law. Civil law requirement covers the solution of conflict in environment in court and out of court. The solution of environment in the court covers group accusation, environment organization accusation right, or government accusation right. Through the above it is hoped to give fright effects as well as improve the awareness of the whole stake holders on the importance of environment management for the next generation. Key words: conflict solution, environment

Abstract: there are four factors influencing the law enforcement especially state administrative justice. They are the law (UU No 5 1986 jo UU No 9 2004), the law enforcers, the infrastructure and the society.  If they all work well, the law enforcement in state administrative justice will also work well. Keywords: law enforcement, state administrative justice

Abstract:KUHAP and integrated criminal justice system need some pre requisite to conduct. Based on the elements, the integrity of criminal justice system needs to be synchronized both the structure, substance and the culture. In Criminal Law (The Formal Law)  as it is stated in UU No 8 1981 about criminal law , it is already put the framework to conduct the integrated criminal justice through the arrangement of functional relation mechanism between investigating officer and general prosecutor, investigating officer and court, general prosecutor and court and court/attorney and correctional institution. Key words: KUHAP,  integrated criminal justice system.