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Abstrak :
With the development of increasingly advanced technology today cooperaties shold improve managerial performance by utilizing these techologies. Among the recording of financial data to be used as financial statements.Current ccooperative jaya, processing financial data to be reported is still done manualy which cause management lose control. So it may happen transactions are not recorded, lost docoment, and problem reporting delay making ginancial reports are not accurate and can not be used as a basis for making decions. Based on these problems, in this study analysis and design of informationsystems financial recording ccurrent cooperative jaya which can be used to process and store data in theform of financial cooperative cash receipts and disbursements of data to produce financial stateents are accurate timely and accounted cash receipts and disbursements of dat to produce financial statements are accurate, timely and accounted for. Analisys and design of information systems using the waterfull method wich refers to the theory of Jeffery L Whitten DKK. (2004) with the uified modeling language (UML) as the modeling tool system, while microsoft visio 2013 as the design of the interface design and create charts. The research methodology used to use observation, interviews, literature and for the development of cooperative information system using waterfall development methodology. The results lf this study are analysis and design of information systems financial recording desktop based. The design is expected to facilitate the flow of information recording keuangan, as well as supporting the implementtation of cooperative binis process.

Abstrak :
Salah satu masalah yang dihadapi dalam Supply Chain Management adalah pencarian jalur. Jalur terbaik tidak hanya tergantung pada jarak, tetapi juga variabel lain, seperti: kualitas perusahaan yang terlibat, kualitas produk yang dikirimkan, dan nilai lain yang dipengaruhi oleh pengukuran kualitas. Umumnya, Ant Colony Optimization bisa mencari jalur terbaik yang hanya memiliki satu jalur objektif. Tapi akan sulit untuk diadopsi, karena dalam kasus nyata, jalur supply memiliki banyak jalur dan tujuan (khususnya pasokan minyak kelapa sawit berbasis bioenergi). Tujuan dari penelitian ini adalah untuk meningkatkan Ant Colony Optimization dalam menyelesaikan masalah jalur supply dengan menggunakan Fuzzy Ant Colony Optimization. Tujuan pengembangan Fuzzy Ant Colony Optimization dijelaskan disini, yaitu digunakan untuk mencari jalur supply terbaik.

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Abstract
One of problem faced in supply chain management is path searching. The best path depend not only on distance, but also other variables, such as: the quality of involved companies, quality of delivered product, and other value resulted by quality measurement. Commonly, the ant colony optimization could search the best path that has only one objective path. But it would be difficult to be adopted, because in the real case, the supply path has multi path and objectives (especially in palm oil based bioenergy supply). The objective of this paper is to improve the ant colony optimization for solving multi objectives based supply path problem by using fuzzy ant colony optimization. The developed multi objectives fuzzy ant colony optimization design was explained here, that it was used to search the best supply path.

Abstrak :
ABSTRACT
In order to improve and maintain its competitive advantage, the company must choose the right strategy so that the expected performance can be achieved. But the right strategy is not enough, because the important factor that determines the performance is the alignment between strategy and its contingency variables. This study aimed to examine whether the performance of manufacturing companies in Indonesia is influenced by the alignment of strategy with the variable contingency, consist of competition intensity and sophistication of management accounting practices. Cluster Analysis is used to assess the sophistication of management accounting practices. This research used three-way ANOVA to examines strategy alignment and its effect on performance. The results indicate that the performance of manufacturing companies in Indonesia is not influenced by the alignment of strategy with the variable contingency.

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ABSTRACT
In this study studied is the influence of auditor independence on the integrity of financial statements at manufacturing companies listed on the Indonesia Stock Exchange (BEI). In this research use secondary data. The sample of this research is manufacturing company year 2013-2015 by using purposive sampling method. There are 41 companies that meet the criteria as the research sample. This research uses descriptive research with quantitative method. Result of hypothesis test of partial correlation states that variable of auditor independence (X) has no effect to integrity of financial statement (Y) where sig value. (2-tailed) of 0.115 and the probability significance of 0.206> 0.05. While the results of testing the significance of a simple correlation obtained value of auditor independence variable significance of 0.693 value above the level of significance that has been specified that is 0.05. From this research only test one variable that allegedly have an effect on to integrity of financial statement, so that only can explain its influence equal to 0,5%, and the rest influenced by other variable not examined in this research.

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ABSTRACT
The purpose of this research is to examine and analyze the role of management accounting practices in the mediated relationship influences the quality of the accounting information system and Enterprise Resource Planning systems (ERP) against the performance of the company. Design/ methodology/ approach to hypothesis testing using partial least square approach (PLS). We perform an empirical study against the 89 companies in Indonesia that use ERP systems. Findings indicate that management accounting practices could bring impact on company performance of 63.7%. In this study found the findings that accounting techniques used after the use of Enterprise Resource Planning systems (ERP) can affect the performance of the company amounting to 68.5%. The influence of the use of management accounting provides the mediation role against the improved performance of the company. Research limitations/ implications of this model indicates that the effect of the use of mediation practice of management accounting is an important variable for understanding how to utilize a system of Enterprise Resource Planning (ERP) exactly, but if not There is a push from Top management in accepting changes to it will not be achieved. The practical implications of adopting the system of Enterprise Resource Planning (ERP) systems integration and ensure that the impact on the business value. In order for the system of Enterprise Resource Planning (ERP) has a positive impact on the value of the business, the process of integration with the Enterprise Resource Planning system (ERP) should be ensured. Originality/ value - this research provide new knowledge about the importance of the use of contemporary management accounting practices used with Enterprise Resource Planning systems (ERP) to improve the performance of the company.

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ABSTRACT
The Islamic banking industry is currently one of the main indicators of the development of Islamic financial economics in general in Indonesia. This study tries to analyze the CCR and BCC models as a basic model in the DEA to see the level of efficiency of sharia commercial banks in Indonesia for the period 2007-2014. The results of the study conclude that the average efficiency of CRS as a whole from BUS in Indonesia is relatively low at 66%, while the average standard deviation is 0.14. This indicates the poor performance of the Sharia banking industry in general in Indonesia. Nevertheless, the VRS approach of Islamic banks has a higher efficiency value, namely 81%. For the analysis of bank groups with efficiency and stability efficiency criteria for VRS, there are 2 sharia commercial banks in quadrant 1 (high efficiency low stability), there are 4 Islamic banks in quadrant 2 (high efficiency and stability), and 3 Islamic banks into quadrant 3 (low efficiency and stability). Meanwhile there are 2 sharia commercial banks that are in the quadrant 4 category (low efficiency and high stability).