...TUGAS INDIVIDU PASAR MODAL & MANAJEMEN KEUANGAN PERAN AKUNTAN DALAM PASAR MODAL DISUSUN OLEH: NINDA ELISAWATI 10/314323/EE/5932 KELAS D FAKULTAS EKONOMIKA DAN BISNIS PROGRAM PENDIDIKAN PROFESI AKUNTANSI UNIVERSITAS GADJAH MADA YOGYAKARTA 2011 PERAN AKUNTAN DALAM PASAR MODAL Profesi seorang akuntan meliputi semua bidang pekerjaan yang mempergunakan keahlian di bidang akuntansi, termasuk bidang pekerjaan akuntan publik, akuntan intern yang bekerja pada perusahaan industri, keuangan atau dagang, akuntan yang bekerja di pemerintah, dan akuntan sebagai pendidik. Begitu banyak peran akuntan dalam perkembangan ekonomi saat ini tidak terkecuali dalam pasar modal. Kegiatan yang berhubungan dengan penawaran umum dan perdagangan efek, perusahaan publik yang berkaitan dengan efek yang diterbitkannya, serta lembaga dan profesi yang berkaitan dengan efek merupakan kegiatan yang ada dalam pasar modal. Pasar Modal menyediakan berbagai alternatif bagi para investor selain alternatif investasi lainnya, seperti:menabung di bank, membeli emas, asuransi, tanah dan bangunan, dan sebagainya. Pasar Modal juga bertindak sebagai penghubung antara para investor dengan perusahaan ataupun institusi pemerintah melalui perdagangan instrumen melalui jangka panjang seperti obligasi, saham, dan lainnya. Semakin berkembangnya perekonomian, menuntut perusahaan untuk lebih meningkatkan kualitas perusahaan agar...
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...Manajemen Investasi Sektor-Sektor Pasar Modal Indonesia Oleh: Yosefina Selvy Arief(2012-012-093) SEKTOR-SEKTOR PASAR MODAL INDONESIA Semua perusahaan publik yang tercatat di Bursa Efek Indonesia atau BEI (dulu BEJ= Bursa Efek Jakarta) diklasifikasikan ke dalam 9 sektor BEI yang didasarkan pada klasifikasi industri yang ditetapkan oleh NEJ yang disebut JASICA (Jakarta Stock Exchange Industrial Classification). Kesembilan sektor tersebut adalah: A. Sektor Utama (Industri Penghasil Bahan Baku) 1. Sektor Pertanian 2.1. Sub sektor Tanaman Pangan Daftar perusahaan industri penghasil bahan baku, sektor pertanian, sub sektor tanaman pangan yang terdaftar di Bursa Efek Indonesia (BEI) adalah No | Kode | Nama | Tanggal | | Saham | Emiten | IPO | 1 | BISI | Bisi International Tbk | 28-Mei-2007 | (Diperbaharui 2 Oktober 2013) Catatan penting lainnya untuk sub sektor tanaman pangan : * 12 September 2013| CKRA (PT. Citra Kebun Raya Agri Tbk) pindah dari sektor tanaman pangan (kode sektor 1.1) ke sektor pertambangan logam dan mineral lainnya (kode sektor 2.3) 2.2. Sub sektor Perkebunan Daftar perusahaan industri penghasil bahan baku, sektor pertanian, sub sektor perkebunan yang terdaftar di Bursa Efek Indonesia (BEI) adalah No | Kode | Nama | Tanggal | | Saham | Emiten | IPO | 1 | AALI | PT. Astro Agro Lestari Tbk | 09-Des-1997 | 2 | ANJT | PT. Austindo Nusantara Jaya Tbk | 10-Mei-2013 | 3 | BWPT | PT. BW Plantation...
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...PERAN PASAR MODAL SYARIAH DALAM TRANSMISI KEBIJAKAN MONETER INDONESIA (Studi Kasus Jakarta Islamic Index) Sebuah Refleksi Penerapan Ekonomi Islam di Sektor Pasar Modal AHMAD NASHRUDDIN NIM. S.0812.049 SEKOLAH TINGGI EKONOMI ISLAM (STEI) TAZKIA BOGOR 2012 BAB I PENDAHULUAN 1.1. Latar Belakang Pemberitaan mengenai kebijakan moneter bank sentral pada umumnya selalu menarik perhatian masyarakat. Rapat Dewan Gubernur (RDG) Bank Indonesia pada 4 Februari 2011 memutuskan untuk menaikkan BI Rate sebesar 25 basis poin (bps) atau 0,25% menjadi 6,75%, keputusan tersebut diambil sebagai langkah antisipatif untuk mengendalikan ekspektasi inflasi ke depan yang mulai meningkat.1 Kebijakan tersebut berdampak pada kenaikan Indeks Harga Saham Gabungan (IHSG) sebesar 15,34 poin atau 0,44 persen menjadi 3.496,17 basis poin. Sedangkan indeks LQ45 naik 3,636 poin atau 0,59 persen ke posisi 616,200 basis poin pada penutupan hari itu.2 Gambaran di atas menunjukkan besarnya pengaruh kebijakan moneter terhadap berbagai aktivitas ekonomi dan keuangan. Hal demikian tidak mengherankan karena kebijakan moneter memang ditempuh bank sentral untuk mempengaruhi dan mengarahkan berbagai aktivitas ekonomi dan keuangan tersebut kepada tujuan yang ingin dicapai, yang pada umumnya kestabilan harga, dengan mempertimbangkan pertumbuhan ekonomi.3 Pertanyaannya adalah bagaimana proses pengaruh kebijakan moneter ini terjadi. Seperti halnya kebijakan moneter berpengaruh ekspektasi para pelaku ekonomi di pasar...
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...FAKTA UTAMA • Phar - Mor telah berkembang dari 1 toko di 1982-310 toko pada tahun 1992, dengan penjualan melebihi $ 3 miliar. • Diskon besarbesaranpadausahatoko obat ritel yang sangat kompetitif . • Mickey Monus dinyatakan bersalah pada bulan Desember 1995 menggelapkan lebih dari $ 10 juta dan dihukum hampir 20 tahun penjara . • Hampir $ 1.140.000.000 diinvestasikan dalam perusahaan swasta yang dikuasai oleh Westinghouse Credit Corp , Sears Roebuck & Co , Edward J. de Bartolo , dan Lazard Freres & Co Perusahaan Mitra Reksa Dana. • Monus adalah investor saham asli di Colorado Rockies waralaba bisbol. Meskipun tidak dibahas dalam kasus dia juga pendiri Basketball League World, sebuah liga untuk pemain siswa 6 ’ 5 '' dan di bawah , dan terus secarafinansial (kadang-kadang dengan dana Phar - Mor) waralaba dukungan yang kehilangan uang sampai kematian WBL itu. Telah dicatat kemudian bahwa hanya seorang pria yang sangat percaya diri ( atau sombong ) berani mengambil NBA . • Monus dan CFO-nya, Patrick Finn, memanipulasi akun laporan laba rugi, persediaan overstated, dan aturan akuntansi dimanipulasi untuk melakukan penipuan selama hampir enam tahun. • Total kerugian kepada investor dan kreditur mencapai lebih dari $ 1,1 miliar, membuatnya menjadi salah satu penipuan perusahaan terbesar dalam sejarah AS . • penipuan ini difasilitasi oleh banyak faktor, termasuk kurangnya sistem informasi manajemen yang memadai kontrol internal yang buruk, lepastangan gaya CFO, internal audit...
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...Hoolidays, A time everyone gets hyped up over, parents planning activities for the family to spend quality time with and school children ( as well as teachers) jumping for joy. Hello, waking up late, celebrating, goin for tuition and best of all, vacations! In myy case, a holiday I would never forget is a fruitful one I expereinced five years ago, where my family I spent six days in the land of K-Pop and ' kimchi '- Korea. Finally, after ages of waiting, our family arrived in beautiful Korea. Stepping out of the plane, we could feel the chilly weather to our bones. Never experiencing that kind of weather, my siblings and I were totally excited. Passing through immigration and baggage claim, we were talking animatedly about our new surroundings. Since we went with tour group, we knew we were in good hands. Incident number one. We were supposed to take a bus to check in at the hotel, as instructed. I guessed I was overeager and without thinking. I ran to a random bus and knocked on the door. The young bus driver opened the door and looked at me with a puzzled expression. He started asking me something in Korean, which of course I did not understand. I tried to reply in English, but before I could make the attempt, my father quickly apologized to the driver and walked me back to the tour group who was watching from afar, shaking with laughter. It turned out that the bus I was running to was not the bus we were supposed to take. I dismissed my burning cheeks...
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...and “Peter Parker” pick out the same one person or thing. With that, I can restate the proposition as Mary Jane Watson, Peter Parker’s love interest, believes that Peter Parker can crawl on walls. However now Mary Jane believes this statement is false “de dicto” and true “de re”. It is false “de dicto” because Mary Jane does not know the words to be true; she is not aware that Peter Parker and Spider Man are the same one person or thing. Nevertheless the restated proposition is true “de re” because Spider Man and Peter Parker are the same one person and since Spider Man can crawl on walls it must be true that Peter Parker can crawl on walls. Other terms that we use to clearly state our intention are rigid designators, both temporal and modal. They are terms designed to refer, denote or pick out the same thing in all possible worlds. It only refers to that thing in worlds where it exists and does not refer to anything else in worlds where it does not exist. For example, the statement ‘the governor of California had an affair with the housekeeper’. This statement would need a temporally rigid designator stating the time Arnold Schwarzenegger was governor so that we are able to pick him out. In the state of California, a governors term is four years and it is possible, without reelection, to have a new governor of California every four years. By adding on...
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...Student’s Name Professor’s Name Course Title/Number 17 December 2010 Conceivability as a Guide to Possibility In his scholarly article entitled, Does Conceivability Entail Possibility (2002), Professor David J. Chalmers of the University of Arizona examines the argument that to conceive of something necessarily entails its possibility. Chalmers states that arguments regarding conceivability and possibility typically consist of three parts; the first is the epistemic claim---conceived statement (S); the second is the modal claim---because S is conceived of, S is necessarily possible; and the third is the metaphysical claim, consisting of an assertion about the nature the universe. For example, I can conceive of that my mind exists independent of my brain, therefore it is possible that my mind exists independent of my brain, meaning that the mind is not reducible to the brain. Similarly, I can conceive of seeing without eyes, therefore it is possible that I can see without eyes, meaning that sight is not reducible to eyes, but is something independent of the eyes. But is it? In this second example, in particular, the distinction between a metaphysical possibility and a natural possibility is clear. While it is perhaps metaphysically possible to see without eyes---in a different world with different physical laws that do not require eyes for sight---in our present world, it is not naturally or physically possible to see without eyes. In broader terms, the metaphysical...
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...COVER PAGE Table of contents Introduction 3 Chapter 1 Modal and Semi-Modal Verbs: Theoretical Aspect 4 1.1. Modal and Semi-Modal Verbs and Their Different Interpretations 4 1.2. Syntax, Morphology and Scope of semi-modal verbs 7 Chapter 2: Semi-Modal Verb GET: Practical Aspect 12 2.1. Usage: Tense and Aspect 12 2.2. Different Uses of Semi-Modal Verb GET 14 Conclusions 19 Bibliography 20 Introduction Human language is truly unique as it allows us to talk about things beyond here and now. The way we do so is through the Tense, Aspect and Modality systems of natural language. Modality is what this paper is about. Roughly speaking, modality allows us to talk about events that may not have happened, but are desired or required. Modality is completely autonomous unit, and it affects our language usage in many ways. Tense and Modality are undeniably interconnected: what used to be a possibility a month ago may not be one today. Tense and Aspect are likewise related: a punctual event that took place yesterday may not hold at present, but an event (or state) that is more durative may still hold. The primary function of modal verbs is to enable us to talk about possibilities and necessities. We can talk about the ways the world should be, were there peace on Earth, how it might have been, would Christopher Columbus not have landed in America, etc... This ability to go beyond...
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...Business Correspondence Abstract: As a variety of English, English of business correspondence has its unique grammatical features. This paper discusses the grammatical features in English business correspondence from sentence types, sentence structures, the location of adverbial phrases, tense, aspect, subjunctive mood , compound words, modal verbs and passive voice. Key words: grammar; feature; business correspondence. 商务函电英语的语法特点 摘要: 商务函电英语作为一种有自己特点的英语,有其独特的语法特点。本文从句子类型、句子结构、状语的位置、时与体、虚拟语气、复合词、情态动词和被动语态八个方面探讨了商务函电英语的语法特点。 关键词:语法;特点;商务函电 Contents 1. Introduction 1 2. Sentence types of English of business correspondence 1 2.1 Declarative sentences 1 2.2 Imperative sentences 2 2.3 Interrogative sentences 2 3. Sentence structure of English of business correspondence 3 4. The locations of adverbials of English of business correspondence 4 5. The use of tense and aspect of English of business correspondence 5 6. The use of subjunctive mood of English of business correspondence 5 7. The extensive use of compound words of hereby category in English of business correspondence 6 8 The use of modal verb in English of business correspondence 7 9. The use of passive voice in English of business correspondence 7 10. Conclusion 7 Works cited 8 The Grammatical Features in English Business Correspondence Guangdong University of Foreign Studies 2007 Huangjin Tutor: Professor Guo Guihang 1. Introduction The English in...
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...To: Management of M Corporation From: NAme Date: February 23, 2015 Subject: Treatment of Loss Contingency Overturned on Appeal I would like to give some guidance on a relevant accounting issue that has arisen at your company, M corporation. There has recently been a litigation against the company and I believe that the best way to account for it would be to record the loss in a contingent liability account. This account will ensure that the company’s statements properly illustrate the current situation by matching the cost with the events that created them. The first issue we need to address is the initial valuation and recognition of the possible liability. At December 31, 2007 it was determined that the loss was probable and was estimated to incur a cost of $15 million to $20 million with $17 million being the most probable amount. I strongly suggest that the company recognize this potential loss because given the facts, FASB would require it. According to FASB Codification 450-20-25-2, “An estimated loss from a loss contingency shall be accrued by a charge to income if…Information available before the financial statements are issued or are available to be issued and the amount of loss can be reasonably estimated.” In this case, both requirements are met so it would be difficult to make a case against the recognition of the potential loss on December 31, 2007. The next issue to consider is the amount of loss contingency that should be recorded. A $17 million contingent...
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...The Genius Trane "[Charlie Parker] winked at Coltrane, and said, 'I like your name, my man. It reminds me of a quality brand of English muffins" (Thomas, 37). J.C. Thomas, in his book Chasin' the Trane: the Music and Mystique of John Coltrane, provides the reader with a background of the life and times of John Coltrane, going through various aspects of how he got started, his influences, his conflicts, and other pertinent areas. Throughout the book, Thomas supplements his commentary with hundreds of quotes sprinkled about, both from people in Coltrane's life, and Coltrane himself. This constant flow of inside reports aids in painting a vivid picture of not only the atmosphere of the emotions of Coltrane, but also how he was perceived by others during his career. Thomas consistently refers to Coltrane as a genius, even citing Arthur Schopenhauer's definition of genius to complement his commentary, and illustrates this wondrously through detailing the steps Coltrane took in practising. In the review of this book, this paper will not only touch on various elements of Thomas's writing ability and the shaping of the text, but also challenge Thomas's stance that Coltrane is, in fact, a genius. First, a brief review of the text itself. As stated previously, the text is absolutely littered with quotes and reactions from people in John Coltrane's life, and it almost sets a sort of call-and-response tone to the whole of the book. Sometimes, it was even a bit difficult to discern whether...
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...The modal verbs are:- CAN / COULD / MAY / MIGHT / MUST / SHALL / SHOULD / OUGHT TO / WILL / WOULD Modal | Example | Uses | Can | They can control their own budgets. We can’t fix it. Can I smoke here? Can you help me? | Ability / Possibility Inability / Impossibility Asking for permission Request | Could | Could I borrow your dictionary? Could you say it again more slowly? We could try to fix it ourselves. I think we could have another Gulf War. He gave up his old job so he could work for us. | Asking for permission. Request Suggestion Future possibility Ability in the past | May | May I have another cup of coffee? China may become a major economic power. | Asking for permission Future possibility | Might | We'd better phone tomorrow, they might be eating their dinner now. They might give us a 10% discount. | Present possibilityFuture possibility | Must | We must say good-bye now. They mustn’t disrupt the work more than necessary. | Necessity / Obligation Prohibition | Ought to | We ought to employ a professional writer. | Saying what’s right or correct | Shall (More common in the UK than the US) | Shall I help you with your luggage? Shall we say 2.30 then? Shall I do that or will you? | Offer Suggestion Asking what to do | Should | We should sort out this problem at once. I think we should check everything again. Profits should increase next year. | Saying what’s right or correct Recommending action Uncertain prediction | Will | I can’t see...
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...specialists named after Abdulla Avloniy Theme: Modal verbs in English GRADUATION PAPER Submitted by: Familiya va ism Scientific advisor: Familiya va ism TASHKENT 2012 Сontent Introduction………………………………………………………………………………………………………………………..…………….3 Chapter I. Functions of the modal verbs and their characteristics in the English language 1. Functions and types of the modal verbs……………………………. 2. Understanding the functions of modal verbs in English……………. 1.3. Morphology and syntax of modal verbs………………………………… Chapter II. Methods of teaching modal verbs to schoolchildren 2.1. The difficulties in teaching modal verbs 2.2 Different types of utilization of the English modal verbs 2.3. Context use of the modal verbs 2.4. Range of forms of the modal verbs in English Conclusion……………………………………………………………………… The list of used literature……………………………………………………… Conclusion…………………………………………………………………….......?? The list of the used literature…………………………..................................?? Introduction Modal verbs are the types of verbs which gives specific meaning to the main verb added and it is used to define and describe different situations expressed in the sentence. There are different types of modal verbs which can be conjugated in...
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...MODAL VERBS IN COMMUNICATION There is no communication among people without expressing their attitudes to what they say and to one another. It means that we cannot manage without modals in everyday life. But those who speak English as a foreign language may have great difficulty choosing the correct modal verb to express exactly what they want to. These are the most common situations in which modals are helpful: 1. Asking for permission: Can I ask you a question, please? (informal) Could I (possibly) ask you a question, please? (more polite) Can’t / Couldn’t I ask you a question? (if you want to put extra pressure on someone to give a positive answer) I wonder if I could ask you a question. (very polite) May I ask you a question, please? (formal) Might I ask you a question, please? (very formal) 2. Giving / Refusing permission: You can park your car here. (informal) You may park your car in this area. (formal – usually written) You can’t / mustn’t park your car here (informal, prohibition) You may not park your car here (formal – usually written) You needn’t do it. (permission not to do) 3. Making requests / instructions / orders: Can you explain this to me? (informal) Could / Would you explain this to me? (more polite) Will you explain this to me? (polite instruction) You must explain this to me. (very strict) Can I have some water? (informal) Could I have some water? (polite) May I have some water? (formal) Might I have some water? (very formal) ...
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...Bursa efek di Indonesia atau sering disebut sebagai Pasar modal merupakan pasar yang memperjualbelikan uang dalam bentuk surat-surat berharga(efek/saham) yang berjangka waktu lebih dari satu tahun (jangka panjang) terdapat dalam instrumen pasar modal.Pada pasar modal ada pelaku pasar modal seperti : Pemodal/Investor, yaitu pihak yang memiliki modal atau dana untuk dipinjamkan; dan Emiten, yaitu pihak yang ingin meminjamkan modal atau dana.Kedua pihak tersebut akan saling bertemu membentuk kesepakatan melalui mekanisme tertentu yang melibatkan beberapa pihak lain seperti yang sudah diatur oleh peraturan pasar modal. Perusahaan Efek adalah perusahaan yang telah memperoleh izin usaha dari Bapepam (Badan Pengawas Pasar Modal) untuk menjalankan satu atau beberapa kegiatan berikut: 1) perantara perdagangan efek; 2) penjamin emisi efek; 3) manajer investasi; dan 4) penasihat investasi. Danareksa (Investment Fund) adalah pihak yang kegiatannya melakukan investasi, investasi kembali atau perdagangan efek. Fungsi dari pasar modal sendiri yaitu Sebagai Sumber Penghimpun Dana,Seperti halnya perbankan, perkembangan pasar modal sangat mempengaruhi besarnya dana masyarakat yang dihimpun dalam sebuah perekonomian. Jika pasar modalnya maju, dana masyarakat yang dapat dihimpun akan sangat besar.Sebagai Alternatif Investasi bagi Pemilik Modal.Dalam pasar modal investor dapat memindahkan asetnya dari satu perusahaan ke perusahaan lain untuk memperoleh keuntungan yang lebih besar.Sebagai Pendorong...
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