This research was carried out with the aim of measuring the perception of the accountancy lecturer towards PABU equality and the SAK as well as explaining the factors that affected him. The design that was used in this research was the analysis survey, that is to measure the perception of the Lecturer Accountancy of towards PABU equality and the SAK as well as explained the factors that affected him.

Results of the research showed that the perception of the accountancy lecturer about PABU equality with the SAK in the Economics faculty of Pancasila University was proven to be different. The accountancy lecturer was proven did not yet understand comprehensively and truly concerning the concept of PABU.

The research outcome indicate that is gotten by the accountancy lecturer who was results of education in Indonesia that had the wrong perception about the PABU. The level education experience followed the certification exam of the public’s accountant and the experience of becoming the lecture did not influence the perception of the lecturer about PABU equality against the SAK/PAI

Key word: PABU, SAK

The objective of the research is to get the empirical and to study the competence and independence of internal auditor to the implementation of good government governance.

The research was conducted from March 2009 – October 2009, a survey method and a cluster random sampling method were applied, with 40 respondents. The research hypothetic test concluded as follows: (1) based on simultaneous determination, there is positive determination the competence and independence of internal auditor to the implementation of good government governance; (2) based on partial determination, there are positive determination the competence to the implementation of good government governance to the implementation of good government governance, independence of internal auditor to the implementation of good government governance.

Keywords: competence, independence, good government governance.

The purpose for this researching is to know more deeply of the effect of ownership structure and particular correlation transaction to company performance.  The ownership structure will be measured by variable of public managerial ownership.  The particular correlation transaction will be measured by comparing transaction position report of assets and liabilities in balance sheet divide value of ownership share (equity). Performance company will be measured by using analysis of return of equity ( ROA ).

Conclusion the result of this research is ownership structure managerial which is belong to public managerial has positive effect  to company performance. The more high of value ownership structure may effect to company performance better. Whereas particular correlation transaction has effect to company performance under managerial structure ownership.  Generally the effect of two variable to company performance is in the level of medium category.

KEY WORD: company performance, managerial ownership and particular correlation transaction.

The research was conducted with the aim to identify and prove the effect of simultaneous and partial characteristics of the preparation of the budget that includes: organizational structure, budgetary participation, budget goal clarity, level of budget goal difficulty, feedback on the budget, budget evaluation and the level of justice budget on managing performance.

 Design used in this study is a survey method, survey methods included descriptive research. This study aims to describe and the hypothesis of a causal relationship between independent variables and dependent variables, either simultaneously or partially.

The results showed that: (1) Simultaneous preparation of the budget of the characteristics of organizational structure, budgetary participation, budget goal clarity, level of budget goal difficulty, feedback on the budget, budget evaluation and the level of fairness affect managerial performance budget Pancasila University; (2) In partial organizational structure budgetary participation, budget goal clarity, feedback from the budget, the budget and the level of justice evaluation budget does not affect the managerial performance of Pancasila University while the level of difficulty of achieving budget affect managerial performance Pancasila University.

Keywords: budget characteristics, managerial performance.

The objective of the research is to find out empirical evidence of the effect of ownership structures and financial performance on earnings management and the impact on stocks return on manufacturing companies as listed at The Indonesia Stock Exchange. The population of the research are listed manufacturing companies at Indonesia Stock Exchange, and the sample used in this study is based on the financial reporta ended 31 December, information on the ownership stock and financial highlights over 2001 - 2005. The methodology used in this study is to conduct an exploration with monitoring and evaluation of financial reports on manufacturing companies to find some empirical evidence on the financial performance. The research outcome indicates that: (1) the ownership structure, financial performance and earning management to take effect on stock return; (2) institutional ownership structures, size and profitability to take significant and positive effect on stock return, while managerial ownership structures, leverage and earnings management to take signiificant and negative effect on stock return.


Key words: Ownership structures, financial performance and earnings management and stocks return

The objectives of the research were to examine the effect of ownership structures and financial performance on earnings management. The study was conducted on manufacturing companies listed at the Indonesia Stock Exchange. The research findings indicated that the ownership structure and financial performance influenced earning management. In addition, institutional owneship structures and managerial ownership structures significantly and negatively affected earnings management and whereas size, leverage and profitability positively influenced on earnings management.


Keyword: ownership structures, financial performance. size, leverage, and earning management.

The objective of this study is to find out empirical evidence of the effect of ownership structures and financial performance on earning management and the impact on stocks return study on manufacturing companies listed at Indonesia Stock Exchange. The population of the study are listed manufacturing companies at Indonesia Stock Exchange, and the sample used in this study is based on the annual financial reports ended 31 December, information on the ownership stock and financial highlights over 2001 - 2005. The conclusions of the study are as follows: (1) if the size, leverage and profitability become bigger so the earnings management become bigger too, while if the institutional ownership structures and managerial ownership structures become bigger, so the earning management become smaller; (2) if the institutional ownership structures, size and profitability become bigger so stocks return become bigger too, while if the managerial ownership structures, leverage and earnings management become bigger so stocks return become smaller.

Key words: Ownership structures, financial performance, earnings management, stocks return

Today Indonesia suffering huge debt and experince inefficient agriculture, oceanic even industrial product, prone to impediment its economic growth. Indonesia now is oil importer country, experience unbalance international trade, hamper its economy prosperity. World, US and EU business with Indonesia hopefully under equal mutually benefit. Indonesian democracy continues causing prolonged economic disturbance laws uncertainty results higher social to Indonesia. World economic forum have unbalance policy trading with Indonesia pressing economy of Indonesia downward hard to compete future Globalization. In this coming future 10 years Indonesia keep uncompetitive facing global business.

The purpose of this paper is to deliver the understanding about the importance and urgency of educational science and social psychology convergence for character-and-cultural-based educational concept and practice. This approach is beyond the individual approach which has been widely-known. The writer of this paper used comprehensive literature review on empirical research findings, during the last decade. First of all, the writer explained the basic issues about the philosophy, terms usage, and methods on character-and-cultural-based education. Operationally, the writer tried to re-examine the construct of "character-and-cultural-based education" based on research findings on education and social psychology. The reexaminations shows the followings: The character-and-cultural-based education needs to (1) consider multiple values and goals brought by the students, (2) be aware of and exclude the "popular" criterions which encourage aggressive behaviour and deliver forgiving coping skills to students, (3) to pay attention to primary and secondary discourse which are competing within minority students' groups, (4) to avoid bad effect of "big fish in a little pond" through social comparison knowledge, (5) to be aware of power conflict at school and use social influence equally and flexibly, and (6) to understand students' cheating attribution and to develop teachers' pedagogic competence and students' constructive guilty feeling. These findings were further explained in the paper. Based on Brouwer's concepts and spiritual journey (2004), the writer then made a dynamic summary of cross-cultural learning points which are related to concept and practice of character-and-cultural-based education. Finally, the writer concluded that social process of global and local culture is a factor that highly influence character-and-cultural-based education. The writer's suggestions are that the stakeholders of the Higher Education Institute for Education Workforce, need to (1) do more empirical research on optimal convergence of educational science and social psychology, (2) to concentrate more on the relationship between science and social identity in order to overcome character-and-cultural-based educational crisis in Indonesia.

Keywords: character-based education, cultural-based education, educational science, social psychology, global wisdom, local wisdom, convergence approach, educational crisis

PT. Sepatu Mas Idaman merupakan perusahaan manufaktur yang bergerak dalam bidang industri sepatu yang penjualannya cenderung di tujukan untuk ekspor, yang mana pemesarannya mencapai 95% dari keseluuhan jumlah produksi dan sisanya untuk pemesaran lokal. Penelitian ini bertujuan untuk mengetahui kinerja dari staff produksi PT. Sepatu Mas Idaman dengan berpedoman padaperolehan waktu normal, waktu baku, dan beban kerja. Metode yang digunakan dalam penelitian ini adalah sampling pekerjaan (work sampling).

Dalam perhitungan persentase produktif elemen pekerjaan, perhitungan jumlah menit pengamatan elemen pekerjaan, perhitungan waktu normal per OIU untuk elemen pekerjaan, perhitungan waktu baku per OIU elemen pekerjaan dan perhitungan waktu baku total dari seluruh elemen pekerjaan, sehingga di dapat beban kerja operator sebesar 135.2% dari jumlah menit pekerjaan.

Kata kunci : Sampling pekerjaan, Waktu baku, Beban kerja

Pada zaman sekarang ini  merupakan zaman perkembangan teknologi yang semakin pesat, pada berbagai bidang dengan kemajuan-kemajuan yang mutakhir oleh karena itu kita sebagai generasi muda bangsa yang baru berkembang harus dipicu untuk lebih tanggap sehingga bisa memberikan  beberapa masukan baik berupa pikiran ataupun beberapa hasil karya sederhana yang bermamfaat bagi masyarakat umum dalam menjalani kehidupan sehari-hari .

Karena kehidupan manusia tidak pernah bisa lepas dari kebutuhan energi dan pada saat ini permasalahan energi merupakan hal serius yang harus ditangani, salah satu cara penangananya dengan mengembangkan sumber energi alternatif contoh Biodiesel yang kita kenal merupakan energi alternatif  solar yang terbuat dari minyak tumbuhan  misal Biodiesel dihasilkan dari tanaman yang bernama jarak  pagar ( Jatrophas curcas ) yang  didalam buahnya  terdapat biji yang dapat menghasilkan minyak. Maka dari itu dibuatlah screw sebagai alat pelembut untuk melembutkan biji jarak tersebut .

Dalam hal ini penulis mencoba menjelaskan mengenai proses perancangan, perakitan mesin, dan gambar komponen,                                               

Kata Kunci : Pembuatan & Perakitan Mesin

Perencanaan strategis menjadi kian penting mengingat lingkungan bisnis makin berkembang begitu cepat.

PT Garuda Indonesia yang merupakan Badan Usaha Milik Negara (BUMN) saat ini adalah perusahaan penerbangan terbesar di Indonesia yang tidak hanya menerbangi jalur Domestik, tetapi juga menerbangi jalur Internasional. Untuk mengetahui bagaimana kinerja perusahaan, maka digunakan pendekatan Balanced Scorecard.

Balanced Scorecard memberikan kerangka kerja dan berpikir integratif. Pengukuran kinerja melalui empat perspektif yaitu; pembelajaran dan pertumbuhan, proses internal bisnis, pelanggan dan keuangan. Sedangkan analisis yang digunakan adalah koding, skorsing, analisis dan interpretasi sehingga didapat kinerja perusahaan secara keseluruhan. Dari perspektif pembelajaran dan pertumbuhan mendapat skor 24 dan mendapat predikat baik, untuk perspektif proses bisnis internal mendapat skor 9 dan mendapatkan predikat baik sekali. Sedangkan dari perspektif pelanggan mendapatkan skor 11 dan mendapatkan predikat baik. Dan perspektif keuangan mendapat skor 27 dengan predikat hampir baik.

Sehingga kinerja perusahaan PT Garuda Indonesia untuk keseluruhan empat perspektif dengan pendekatan Balanced Scorecard didapat skor 71 dan ini menunjukan kinerja PT Garuda Indonesia adalah baik.

Kata kunci :   Kinerja PT Garuda Indonesia Pendekatan Balanced Scorecard

Sistem kecerdasan buatan pada saat ini merupakan sebuah area yang sangat menarik untuk terus dikembangkan. Berbagai penelitian terus dilakukan untuk terus meningkatkan unjuk kerja dari proses perhitungan yang dilakukan oleh sistem kecerdasan buatan. Kebutuhan untuk terus mengembangkan sistem ini menyertai terus berkembang nya teknologi di dunia industri, otomotif, robotika, elektronik, sistem informasi, hingga bisnis.

Pada penelitian ini dilakukan perancangan algoritma genetika sesuai dengan analogi mobile robot yang memiliki sistem kecerdasan buatan. Robot digambarkan sebagai robot yang dapat berpindah daris suatu tempat ke tempat lainnya dan dapat merencanakan lintasan yang akan dilaluinya. Perencanaan lintasan yang dilakukan adalah perencanaan lintasan yang bersifat offline dan bebas hambatan (collion).

Kata kunci : algortima genetika, perencanaan lintasan off line

Kegiatan pembangunan dewasa ini berkembang semakin pesat dan kebutuhan akan transportasi yang memadai sebagai salah satu penunjang kegiatan perekonomian dan kegiatan sehari-hari terus meningkat seiring dengan pembangunan yang terus berpacu dengan waktu. Untuk memudahkan pendistribusian manusia dan barang dari satu tempat ke tempat yang lain atau tujuan.

 Colt diesel merupakan alternatif yang dipandang cukup tepat untuk persyaratan yang demikian, karena kendaraan tersebut mampu membawa jumlah penumpang dan barang dalam kapasitas besar setiap perjalanannya dan ongkos yang dikeluarkan tidak terlalu tinggi.

Untuk memilih merek kendaraan yang tepat dengan pertimbangan faktor ekonomis dan faktor teknis, maka diperlukan data yang sangat mendukung dalam analisis tersebut. Perhitungan yang dilakukan dengan analisis ekonomis meliputi Net Present Value,Internal Rate of Return,B / C ratio dan payback period. Sedangkan pada analisis teknis akan meliputi kemampuan, perawatan,kenyamanan,keamanan. Hasil analisis kemudian dipakai sebagai data dalam proses hirarki analitik sebagai penganalisis sebelum dihasilkan suatu keputusan tentang merek kendaraan yang dipilih.

Kata Kunci : Hirarki Analitik dalam Pemilihan Jenis dan Merek Kendaraan

Masalah kualitas dalam suatu perusahaan khususnya pabrik manufaktur, haruslah menjadi prioritas utama dalam berproduksi. Kualitas suatu produk akan menjadi persaingan bisnis dengan perusahaan lain yang mengutamakan kualitas dalam hasil produksinya. Untuk itu, PT. Siemens Indonesia harus meningkatkan kualitas dari produk yang dihasilkan apabila masih ingin bertahan dalam persaingan pasar dengan perusahaan lain. Masalah kualitas tidak terlepas dari produk rusak ataupun cacat, dengan begitu harus dilakukan perbaikan guna menigkatkan produktivitas perusahaan. Berdasarkan Pareto Chart diketahui masalah yang paling dominan adalah defect pada permukan kabel tipe 8BK20.

Oleh karena itu, penulis melakukan penelitian mengenai total defect pada permukaan panel kabel tipe 8BK20 pada PT. Siemens Indonesia. Setelah itu penulis melakukan perhitungan distribusi frekwensi nilai rata-ratanya adalah 0.03, standar deviasi 0.13, dan nilai uji statistik di dapat c²_hitung 112 lebih besar dari c² tabel 7.815, artinya prosentase defect permukaan panel kabel berdistribusi tidak normal. Perhitungan analisa kemampuan proses didapat KPA adalah 0 (menunjukkan rata-rata) artinya kemampuan proses tidak dapat memenuhi batas spesifikasi yang ditetapkan oleh perusahaan yaitu 3%, dikarenakan nilai kemampuan proses kurang dari batas spesifiksi yang ditetapkan oleh perusahaan , maka pengerjaan panel kabel memilii prosedur yang jelek dan harus dilakukan perbaikan untuk meminimasi defetc pada permukaan panel kabel. Perhitungan peta kontrol (Peta P) nilai-nilai yang didapat semua  berada pada batas kendali (In Control).

Pada tahap analisa permasalahan defect pada permukaan kabel dengan menggunakan fishbone diagram guna untuk mengetahui penyebab-penyebab akibat defect yaitu human error.

 Kunci : Defect Pada Permukaan Panel Kabel