...PERKEMBANGAN STANDAR AKUNTANSI KEUANGAN INDONESIA MENUJU INTERNATIONAL FINANCIAL REPORTING STANDARDS Rindu Rika Gamayuni ABSTRACT The Indonesian Financial Accounting Standards needs to adopt IFRS, so that the Indonesian financial reports can be accepted globally and the Indonesian companies are able to enter the global competition to attract the international investors. Currently, the adoption by Indonesian PSAK is in the form of harmonization, which means partial adoption. However, Indonesian is planning to fully adopt the IFRS by 2012. Such an adoption will be mandatory for listed and multinational companies. The decision as to whether Indonesia will fully adopt the IFRS or partly adopt for harmonization purposes needs to be considered carefully. Full adoption of IFRS will enhance the reliability and comparability of the financial reports internationally. However, it may contradict the Indonesian tax systems and other economic and political situations. If Indonesia were to adopt fully the IFRS by 2012, the challenges are faced firstly by the academic society and the companies. The curriculum, syllabi, and literature need to be adjusted to accommodate the changes. These will take considerable time and efforts due to the many aspects related to the changes. Adjustments also need to be done by corporations or organizations, particularly those with international transactions and interactions. Full adoption also means the changing of accounting principles that has been...
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...Case 1-3 1. a. Harga transfer digunakan dalam hubungan dua unsure. Dua unsure tersebut adalah biaya standard an tingkat pengembalian standar atas asset-aset yang telah digunakan. b. $787 c. Karena untuk menghitung tingkat harga pokok produksi actual kita perlu mengetahui biaya produksi terlebih dahulu yang meliputi biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik. d. $ 18,030 e. di bawah volume standar 2. a. Biaya actual untuk tenaa kerja pengepresan adalah $ 9,416 b. Jumlah anggaran untuk total biaya kendali adalah $ 16,017 c. Total biaya yang terkendali yang terpakai adalah $ 16,847 d. Karena biaya aktualnya sama dengan biaya yang telah dianggarkan 3. contoh memo utnuk tampilan 4 Kepada: Tn. Stewart Mohon untuk menjadi perhatian Anda karena dalam laporan laba rugi perusahaan kami menemukan kerugian non operasional sebesar $ 6. Sebaiknya untuk menjaga performa perusahaan, segala jenis biaya non-operasional dapat lebih diefisienkan lagi. Selain itu penjualan eksternal untuk papan kertas yang terlalu rendah kedepannya dapat lebih ditingkatkan lagi agar dapat menambah laba perusahaan. Demikian memo kami untuk dapat menjadi perhatian Anda. Tertanda, Asisten 4. contoh memo utnuk tampilan 5 Kepada: Tn. Stewart Mohon untuk menjadi perhatian Anda karena dalam laporan pengeluaran di departemen 14 terdapat biaya perbaikan yang cukup material sebesar $ 2,355. Untuk kedepannya supaya dapat...
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...“Quality at the Ritz-Carlton Hotel Company” Case Summary [pic] Ritz-Carlton Hotels, California, USA Short Description of The Case Company History Ritz Carlton merupakan merek sebuah hotel mewah yang saat ini mempunyai 71 properti di kota-kota besar di 23 negara. Ritz Carlton juga mempunyai lembaga pelatihan dan pusat kepemimpinan yang dibuat oleh pimpinan Ritz Carlton, Leonardo Inghilleri. Lembaga ini telah melatih sedikitnya 50 ribu perusahaan di seluruh dunia. Sejarahnya, nama Ritz Carlton merupakan gabungan dari dua nama hotel yang berbeda. Yaitu, hotel Ritz di Paris yang berdiri pada tahun 1898 dan Hotel Carlton di London. Dua hotel ini dikelola oleh seorang legendaris pengusaha hotel, Cesar Ritz. Kemudian nama Ritz Carlton menjadi acuan beberapa hotel lain yang kian bermunculan. Antara lain, Ritz Carlton Montreal yang berdiri pada tahun 1912 dan Ritz Carlton Boston pada tahun 1927. RC Boston ini kemudian berkembang sebagai komunitas kelas tinggi. Pada tahun 1983, hotel ini memulai jaringan hotel dunia yang dipimpin oleh pengelola hotel bernama Horst Schulze dan William B Johnson. Beberapa hotel Ritz Carlton dibangun di Amerika pada dekade kedua dan ketiga abad 20, termasuk salah satunya di New York pada tahun 1917 dan Boston pada tahun 1927. Perusahaan Ritz Carlton saat ini seluruh sahamnya dimiliki Marriott Internasional. Perusahaan hotel Ritz Carlton saat ini kurang lebih mempunyai 38 ribu pegawai. Pusat pengelolaan Ritz Carlton berada di Chevy Chase...
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...Ethics Behavior and Social Responsibility International Accounting Member of Group : 1. Rahmawati Yulistya C1I015026 2. Muhamad Ilham Akbar C1I015012 3. Astria Wulan P C1I015013 4. Siffa Sandi Sasmita C1I015025 5. Cita Husna Raisya C1I015026 6. Wulan Nilam Sari C1I015031 7. Karina Aprilia W C1I015037 8. Riyan Ardiyana C1I015043 Jenderal Soedirman University Faculty of Economics and Business I. Introduction I. Background Ethics Behavior and Social Responsibility Ethical behavior is that which is morally accepted as “good” and “right”. And opposed to “bad” and “wrong”. Social responsibility is a moral principle of an entity, be it an organization or individual, to act towards betterment of society at large. It is a duty that every firm and individual should perform so as to maintain the balance between the environment and economy. Their actions should lead towards sustainable development so as to safeguard the interests of the coming generations and at the same time fulfilling the needs of present population. The responsibility can be active, by performing activities that directly advance social goals, or passive, by avoiding any engagement in socially harmful act. Organizations can manage ethics in their workplaces by establishing an ethics management program. Brian Schrag, Executive Secretary of the Association for Practical and Professional Ethics, clarifies. “Typically, ethics programs convey corporate values...
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...Management Control System Dosen: Rusdi Akbar, PhD, Ak., CMA, CA Case #4-2 New Jersey Insurance Company EKSEKUTIF B 28 A Team #06 Irwandi Panggalo Luisa Amanda Marshall Ohan Silitonga UNIVERSITAS GADJAH MADA JAKARTA 2015 I. Problem Statement 1. Jenis organisasi (types of organizations) Strategi sebuah perusahaan sangat dipengaruhi oleh struktur organisasinya, hal ini dikarenakan struktur sebuah perusahaan sangat berpengaruh bagi sistem pengendaliannya (control system). Ada tiga jenis tipe struktur organisasi, yaitu Functional structure, business unit structure, dan matrix structure. Jika melihat struktur organisasi dari New Jersey Insurance seperti yang terdapat pada exhibit 1, maka diketahui bahwa jenis struktur yang mereka terapkan adalah business unit structure, dimana struktur dibagi berdasarkan tanggungjawabnya masing-masing (per unit bisnis) dan unit bisnis ini dikendalikan oleh unit manager sebagai perpanjangan tangan manajemen. selain itu terdapat 5 sub divisi, dimana masih terdapat pembagian berdasarkan wilayah untuk sub divisi itu sendiri. Karakteristik dari struktur organisasi ini yang dapat berdampak atau mempengaruhi sistem pengendalian suatu organisasi adalah: a. Berfokus pada banyak tanggungjawab b. teknik pengendalian yang digunakan c. Standard yang digunakan untuk mengukur kinerja dari unit menejer Yang menjadi kendala disini kenapa sistem pengendalian tidak berjalan lancar adalah: a. Struktur organisasi di perusahaan ini memiliki banyak unit bisnis, bahkan...
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...Professor David Shirley October 23, 2011 Timberland: Commerce and Justice Case Study Analysis Overview The Timberland case study documents the company’s path towards incorporating service to community into their business strategy and overall infrastructure. Under the leadership and vision of Jeff Schwartz, Timberland began this undertaking almost immediately after the company went public in 1987. Using “doing well and doing good” as a mantra for their dual commitment to the enrichment of business and community, Timberland forged relationships with regional based organizations like City Year and Skills USA. With these organizations, Timberland formed strategic and interdependent alliances that were mutually beneficial to the continuing growth of Timberland’s business and service operations and the organizations they served (X). Building on the positive momentum Timberland gained through the fore mentioned relationships, Timberland went on to develop their own company based community service initiative called Path to Service. Through PTS, Timberland afforded company employees allotted leave hours that could be used to serve surrounding communities, whether they were company sponsored events or personal service commitments. In 1998, Timberland introduced the program Serv-A-Palooza (the largest day of service) as their cornerstone service initiative, making a commitment to surpass previous service hour standards to reach 40,000 hours by 2000. (Mention Social Enterprise Dept) While...
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...EVALUATION OF MUTUAL FUND PERFORMANCE TUGAS IV MAY 1, 2016 KIKI NINDYA ASIH AND NICKO ALBART DMB 10 ABSTRACT This article attempts to measure performance of three stock-based mutual funds in Indonesia over the period of January 1, 2015 – July 30, 2015 using daily data. Each of the stock-based mutual fund was picked randomly from foreign, SOE, and local investment houses. The performance evaluation employs different methods namely Sharpe, Treynor, and Jensen indices. Analysis revealed that different methods yield different result. In order to enrich evaluation, Modigliani-risk adjusted performance metric and qualitative approach were included in the analysis. By using the mix criteria, it was found that the best investment is Schoder 90 Plus Equity Fund followed by Manulife Dana Saham and Mandiri Investa Dynamic Equity. This findings show that even though stock market performed negatively over the period, stock-based mutual fund may yield slightly better than the market. Key Words: Mutual Fund, Sharpe Index, Treynor Index, Jansen Index, M2. I. INTRODUCTION This paper aims at measuring portfolio performance of stock-based mutual funds from three different investment manager over the period of January 1, 2015 – July 30, 2015. Three randomly mutual fund was chosen, namely Schoder 90 Plus Equity Fund (Schroder Investment Management Indonesia), Mandiri Investa Dynamic Equity (Mandiri Manajemen Investasi), and Manulife Dana Saham (Manulife Aset Manajemen...
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...SYLLABUS AKU 3301 – AUDITING 1 Prerequisite: AKU 2101 Credit Hours: 3 Instructor: Sugiarto Room: First Floor Southwing, SMS: 08122740472 Course Description This course is the first course in auditing subject. This course has an overall objective to help students to learn the basic concepts and practices of auditing and assurance services as well as to understand the auditor ethics and responsibilities. Also, it helps students to understand the basic concepts that underlie the audit process and how to apply those concepts to various audit assurance services. Through the first part of auditing course, much attention is given to the conceptual, theoretical and practical aspects of auditing financial statements. This course will also examines auditing theory and practice, emphasizing audit standards in Indonesian context, audit risks, materiality, characteristics of evidence, internal controls, auditors’ reports and professional ethics, sampling, and audit programs. Course Objectives After completion of this course, students are expected to be able to: 1. Understand why there is a demand for auditing and assurance services 2. Differentiate between auditing and accounting 3. Understand the relationship among auditing, attestation, and assurance services 4. Know the different types of auditors and their types of services 5. Understand the issues currently affecting...
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...CASE STUDY 8.1 PG 287 Disclosure of environmental liability By Lindene Patton C.I.H, Senior Vice President and Counsel, Zurich Around the world, companies are being required to meet higher levels of disclosure of environmental liability … in the United States, for example, the US Financial Accounting Standard Boards (FASB) issued provisions in 2002 for accounting for environmental liabilities on assets being retired from service. The provision for accounting for assets retirement obligations required companies to reserve environmental liabilities related to the eventual retirement of an assets if its fair market value could be reasonable estimated. The intent of the ruling was disclosure, but the conditional nature of estimating of fair market value caused corporations to take the position that they could defer their liability indefinitely by ‘mothballing’ a contaminated property. Companies effectively postponed the recognition of the environmental liabilities in the absence of pending or anticipated litigation. Earlier this year, FASB clarified its intention by providing an interpretation that said companies have a legal obligation to reserve for environmental and other liabilities associated with the eventual retirement of manufacturing facilities of parts of facilities, even when the timing or method of settlement in uncertain. Among examples given by FASB: * An asbestos-contaminated factory can not simply by ‘mothballd’ without adequate reserves to cover the eventual...
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...Underwriting in Health Insurance Module 5- Submission 10/22/2014 Health Insurance Management Group 3 Underwriting in Health Insurance Table of Contents Brief History of underwriting .................................................................................................................... 2 Definition of underwriting ......................................................................................................................... 2 What does underwriting entails? ............................................................................................................... 2 Underwriting in health insurance .............................................................................................................. 2 Underwriter and its qualities ..................................................................................................................... 3 The sources of information ....................................................................................................................... 3 Underwriting Process ................................................................................................................................. 4 The challenges faced in underwriting ....................................................................................................... 5 Importance of Underwriting ...................................................................................................................... 6 Examples to...
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...Kajian Penerapan PSAK 48 (revisi 2009): Penurunan Nilai Aset di Perusahaan Migas Oleh: Yohanes Handoko Aryanto1 2011 1 Penulis merupakan peneliti independen mantan staf divisi teknis Ikatan Akuntan Indonesia. Kata Pengantar Dengan usaha yang optimal, bantuan dari segala pihak, dan terutama atas rahmat dari Tuhan YME, kajian ini akhirnya dapat diselesaikan dengan baik. Di luar segala kekurangannya, tulisan ini ditujukan untuk menyajikan suatu kajian dari segi teoritis dan konsep normatif atas penerapan PSAK 48 (revisi 2009): Penurunan Nilai Aset, yang berlaku efektif sejak 1 Januari 2011. Penerapan PSAK 48 (revisi 2009) masih tergolong baru, apalagi untuk sektor migas di Indonesia. Oleh karena itu, tulisan ini dilengkapi dengan landasan teori, dan benchmark praktik. Diharapkan tulisan ini dapat memberikan suatu perspektif lain atas penerapan PSAK 48 (revisi 2009) di perusahaan migas. Dalam hidup yang singkat ini, penulis menyadari hanya kebaikan dan karya yang dapat ditinggalkan manusia. Semoga karya ini dapat bermanfaat. Setidaknya, dapat menambah ilmu bagi para pembacanya. Jakarta, 30 November 2011 Penulis, Yohanes Handoko Aryanto Halaman | i Daftar Isi Kata Pengantar ......................................................................................................| i| Daftar Isi .............
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...Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 20082010) Dosen Pembimbing : Drs. H. Tarmizi Achmad, MBA, Ph.D, Akt. Semarang, 5 Juni 2012 Dosen pembimbing, (Drs. H. Tarmizi Achmad, MBA, Ph.D, Akt.) NIP . 19550418 198603 1001 ii iii PENGESAHAN KELULUSAN UJIAN Nama Penyusun Nomor Induk Mahasiswa Fakultas/Jurusan : Viva Yustitia Rini : C2C008146 : Ekonomika dan Bisnis /Akuntansi Judul Usulan Skripsi : ANALISIS PREDIKSI POTENSI RISIKO FRAUDULENT FINANCIAL STATEMENT MELALUI FRAUD SCORE MODEL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2010) Telah dinyatakan lulus ujian pada tanggal 20 Juni 2012 Tim Penguji : 1. Drs. H. Tarmizi Achmad, MBA, Ph.D., Akt. (.......................................) 2. Dr. Endang Kiswara, S.E., M.Si., Akt. (.......................................) 3. Nur Cahyonowati, S.E., M.Si., Akt (.......................................) iii iv PERNYATAAN ORISINALITAS SKRIPSI Yang bertanda tangan di bawah ini saya, Viva Yustitia Rini, menyatakan bahwa skripsi...
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...1.a. How are the tradeoffs between in-house production and outsourcing? In Mattel´s case the tradeoffs between in-house production and outsourcing are: Advantages of Outsourcing (= Disadvantages of In –house production) | Disadvantages of Outsourcing (= Advantages of In –house production) | 1. Low wages and strategic location of the supplier will translate into low prices. Mattel can receive benefits of having as its supplier a company that is located in a country were the wages are low, as this lower production costs will be translated into the final price of the product.In 1988 based on the McKinsey´s study, Mattel created its Vendors Operation Asia (VOA) that consisted of “about 35 suppliers who offered not only low labor costs but also skills and expertise in building relationships with local Chinese government officials and cutting through the Chinese government bureaucracy (…) in 1997, VOA´s manufacturing activities accounted for about 25% of Mattel´s revenues”.Also, if the supplier company is located in an industry cluster like the toy manufacturing industry in Guangdong, where the physical proximity of suppliers and buyers, the possibility to have inventories Just-in-time, easy finding of trained labor force, among others, will help to reduce costs of production of the outside vendors.Mattel had a special strategy to locate its manufacturing plants, as it owned and operated 10 worldwide, 5 located in China, and the other were in Indonesia, Malasya, Thailand and Mexico...
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...kesejahteraan semua individu dengan menyediakan kualitas tertinggi, terutama ketersediaan makanan sehat. Kemurnian makanan dan kesehatan tubuh secara langsung berhubungan dengan kemurnian dan kesehatan lingkungan, dan misi utama mereka dikhususkan untuk promosi makanan organik, makanan sehat, dan keberlanjutan seluruh ekosistem. RUMUSAN MASALAH Pemetaan arah perusahaan: visi dan misi, tujuan, dan strategi. 1. Apa implikasi dari proses penyusunan dan pelaksanaan strategi. 2. Tahap 1: Pengembangan visi, misi, dan nilai inti. 3. Tahap 2: Penetapan tujuan. 4. Tahap 3: Penyusunan strategi. 5. Tahap 4: Pelaksanaan strategi. 6. Tahap 5: Evaluasi kinerja dan inisiasi penyesuaian korektif. PEMBAHASAN 1. Implikasi dari proses penyusunan dan pelaksanaan strategi yang dilakukan oleh Whole Foods Market yaitu dengan memberikan tidak hanya keunggulan dari produk tetapi manfaat dari produk mereka yang sangat baik untuk kesehatan masa depan pelanggan. Selain itu juga tim kerja yang sangat produktif sehingga mampu menghasilkan produk yang berkualitas. 2. Tahap 1: Pengembangan visi,...
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...I. PENDAHULUAN A. Pengertian Kegiatan menganalisis butir soal merupakan suatu kegiatan yang harus dilakukan guru untuk meningkatkan mutu soal yang telah ditulis. Kegiatan ini merupakan proses pengumpulan, peringkasan, dan penggunaan informasi dari jawaban siswa untuk membuat keputusan tentang setiap penilaian (Nitko, 1996: 308). Tujuan penelaahan adalah untuk mengkaji dan menelaah setiap butir soal agar diperoleh soal yang bermutu sebelum soal digunakan. Di samping itu, tujuan analisis butir soal juga untuk membantu meningkatkan tes melalui revisi atau membuang soal yang tidak efektif, serta untuk mengetahui informasi diagnostik pada siswa apakah mereka sudah/belum memahami materi yang telah diajarkan (Aiken, 1994: 63). Soal yang bermutu adalah soal yang dapat memberikan informasi setepat-tepatnya sesuai dengan tujuannya di antaranya dapat menentukan peserta didik mana yang sudah atau belum menguasai materi yang diajarkan guru. Dalam melaksanakan analisis butir soal, para penulis soal dapat menganalisis secara kualitatif, dalam kaitan dengan isi dan bentuknya, dan kuantitatif dalam kaitan dengan ciri-ciri statistiknya (Anastasi dan Urbina, 1997: 172) atau prosedur peningkatan secara judgment dan prosedur peningkatan secara empirik (Popham, 1995: 195). Analisis kualitatif mencakup pertimbangan validitas isi dan konstruk, sedangkan analisis kuantitatif mencakup pengukuran kesulitan butir soal dan diskriminasi soal yang termasuk validitas soal dan reliabilitasnya...
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