Abstract. Biometric appears as one of the solutions which is capable in solving problems that occurred in the usage of password in terms of data access, for example there is possibility in forgetting password and hard to recall various different passwords. With biometrics, physical characteristics of a person can be captured and used in the identification process. In this research, facial biometric is used in the verification process to determine whether the user has the authority to access the data or not. Facial biometric is chosen as its low cost implementation and generate quite accurate result for user identification. Face verification system which is adopted in this research is Compressive Sensing (CS) technique, in which aims to reduce dimension size as well as encrypt data in form of facial test image where the image is represented in sparse signals. Encrypted data can be reconstructed using Sparse Coding algorithm. Two types of Sparse Coding namely Orthogonal Matching Pursuit (OMP) and Iteratively Reweighted Least Squares -ℓp (IRLS-ℓp) will be used for comparison face verification system research. Reconstruction results of sparse signals are then used to find Euclidean norm with the sparse signal of user that has been previously saved in system to determine the validity of the facial test image. Results of system accuracy obtained in this research are 99% in IRLS with time response of face verification for 4.917 seconds and 96.33% in OMP with time response of face verification for 0.4046 seconds with non-optimized sensing matrix, while 99% in IRLS with time response of face verification for 13.4791 seconds and 98.33% for OMP with time response of face verification for 3.1571 seconds with optimized sensing matrix.

Aim from this research has explained how far regulation that applied by city government in Bogor, explain how far accounting system applications SKPKD in city government in Bogor ,  and explain financial statement presentation in city government in Bogor. Research method that used case study method.  This method covers activity that done with hold direct research to location to gets data that need to relate to problem that canvassed. Research is done Dinas Pendapatan, Pengelolaan Keuangan, dan Aset Daerah Kota Bogor. From research result that done, that city government bogor in the year 2007 apply Permendagri number 13 year 2006.  Then setting accountancy wisdom in city local government bogor appointed in number mayor regulation 26 year 2008 that published on 25 novembers 2008 about system and region finance accounting procedure.  City local government finance accounting system bogor comprehensively apply cash inflow accounting procedure, money supply expenditure accounting procedure, perosedur asset accountancy, with accounting procedure besides money supply. Financial statement presentation event, city government financial statement bogor fulfil Standard Government Accountancy as that regulated in PP number 24 year 2005. Evaluation result in this research that city government region finance manager work unit accounting system bogor as according to Permendagri number 13 year 2006 then done to setting accountancy wisdom that regulated in number mayor regulation 26 year 2008.  Even if happen slowness in regional leader regulation publication but system and region finance accounting procedure based on Permendagri number 13 year 2006 permanent applied at the (time) of regional leader regulation arrangement current.Keyword: accounting system, ministry of home affairs regulation (Permendagri)

The purpose of this study was to measure the turnover of receivables to total sales by using the ratio of Accounts Receivable and Accounts Receivable Turn Over in Day. By using these ratios can be inferred average receivables turnover and receivables turnover as 1x unknown duration receivables turnover was 353 days. This study also measures the significance of the influence of receivables to cash receipts (cash in ). By looking at the data can be inferred by using simple regression analysis and product moment correlation coefficient ( Pearson ) SPSS Program Version 11:00 regression equation Y = 20911545.008 + 0.358 X, the correlation coefficient of 0.849. This suggests a positive relationship between accounts with cash receipts (cash in ) , categorized by level of relationship is very strong. Based on the hypothesis testing to test whether the effect of X (receivable) to Y (cash receipts) is significant, then the results of the analysis of the test " t " is obtained tcount 12.24 ttable value (0.01) is equal to 2.3264 , this indicates that 12.24 > 2.3264 then t > t table , then the hypothesis that acquired reject H0 and accept H1 (t > t table) means hypothesis test showed a significant effect of receivables to cash receipts (cash in ). From the calculation of correlation coefficient of determination obtained accounts for 72.08 %. A percentage of 27.92 % is due to other factors.

Employee performance is crucial in any company to achieve what was to become the main purpose of the company. Performance within an organization should be done by all human resources in the organization either as a leader or as a worker. The performance of an employee would be good in having a high expertise, working in accordance with salaries and had good expectations in the future.The author does observation by using a questionnaire, which first performed testing of 20 respondents in Micro BTPN area, staff of 20 samples of respondents, conducted the test validity and reabilitas, there are four questions that are invalid on the policy factor, whereas in the performance factor, there is one question that is not valid. Invalid question, omitted from the questionnaire will be distributed back to all employees.  Total overall received questionnaires and data processing is conducted as many as 118 respondents.The test results with the use of SPPS, the data from the 118 respondents, data is distributed normally, it can be seen from the results of testing against policy on a real level of 5% (0.486) and performance (0.094), test value is larger than the real extent, so that data is distributed normally. The correlation between test results policy (X)  on performance (Y), showing the significance of the value 0.000 is smaller on the real extent of 1%, which means that there is a positive and significant relationship between policy and performance of employees. The better the policies that are applied, then the better the performance generated by the employees.  The resulting Simple Linear Regression test the equation Y = 49.151 + 0.444 X factor, meaning that policy has a positive relationship with respect to employee performance, shown with variable coefficients marked a positive policy. Key Word : Wisdom, Performance

Role of fixed assets both service companies and manufacturing companies are basically the same, ie fixed assets have a very important role as a support for companies in doing the activities and operations of the company. To keep the fixed assets can be used in accordance with its function, then the asset must remain in good condition. Therefore, it is important for companies to carry out the management of fixed assets. Because of the role and function of the fixed assets is crucial to achieve the company's goal has been determined. Fixed assets have limited use of the age limit, except land. Sometimes the fixed assets needed repairs caused by damage and worn out, so it can extend the useful life, increase production capacity and improve the quality of production of the assets concerned. PT. Eka Sari Lorena Transport only classifying fixed assets based on the depreciable fixed assets such as office equipment, inventory workshop, office vehicles, buses and construction operations. Initial recognition of assets based on data obtained PT. Eka Sari Lorena Transport in acquiring fixed assets carried out by way of a cash purchase, purchase on credit, and build it yourself. There are expenses that companies face during the period of use of the fixed assets in order to meet the needs of companies that repair and maintenance, replacement, and addition. Usually load a small amount included as part of the operating expenses of the current year, while load large amounts capitalized into the asset as an addition to the acquisition price. PT. Eka Sari Lorena Transport perform depreciation on all types of fixed assets, except land, there are two factors that cause a decrease in the ability of depreciation of fixed assets, namely the physical or functional depreciation, the company conducts depreciation using the straight-line method based on the estimated useful life and the economic life of termination to all fixed assets conducted since the end of its useful life, damaged, less useful for companies should be eliminated or released by PT. Eka Sari Lorena Transport. Disclosure of fixed assets in the financial statements of the company using the straight-line method of depreciation in the calculation of all types of fixed assets, fixed assets valuation basis disclosed at acquisition cost, the company revealed that the fixed assets are recorded at cost less accumulated depreciation and depreciation burden reported in the income  statement as an expense Suitability fixed assets accounting firm with SFAS No. 16 at initial recognition fixed assets, expenses for the use, termination of fixed assets, depreciation of fixed assets, as well as the disclosures in the financial statements do not fully implemented by the company.Keyword: Fixed Asset