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    PERANAN AKUNTANSI DALAM MEMPERSEMPIT PERBEDAAN ANTARA KELOMPOK KAYA DAN MISKIN AKIBAT GLOBALISASI

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    Globalisation is a process in which national economies become integrated into global economy. Globalisation brings benefits and opportunities such as reducing the unemployment rate and poverty. However there are many critics about globalisation. One of them is that it widen the gap between the haves and the have-nots in a country. High quality of global financial reporting can be achieved through the implementation of IFRS. It helps users (investors and creditors) in making decisions related to the allocation of resources, especially to companies in their country or in other countries. Hopefully, resource allocation in the era of globalisation can be done effectively and efficiently. For many years, in developing countries and poor countries the number of unskilled labor much more than the skilled labor. This led to formation of gap between the haves and the have-nots. Now, companies are expected not only looking for profit, but must pay attention to human resources (people) and environment (planet) as well. Companies should play an active role to improve the quality of human resources. So, the number of unskilled labor will be reduced and skilled labor is increased. Commonly, skilled labor will receive higher benefits (salaries) than the unskilled labor. Therefore, if the number of skilled labor increasing, the gap between the haves and the have-nots will be narrowed

    KAJIAN KRITIS: PENGARUH CAPAIAN PENDIDIKAN PNS TERHADAP EFEKTIVITAS PEMERINTAHAN DAN PERTUMBUHAN EKONOMI

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    This paper is a critical review of a research conducted by Arezki & Quintyn (2013) in the Finance & Development, IMF. Their research is important because it is a pioneer research linking educational attainment by the civil servants to the effectiveness of government that affects economic growth. The research found the quality of education of civil servant is associated with higher state governing capacity, resulting in better decision, and ultimately better development outcome. As a preliminary study, it provides new insights on the importance of improving the quality of civil servants. In the methodology, this study also presents more appropriate technique for measuring the quality of education. It used as weights a countrywide academic ranking from university where civil servants obtain their degree as proxy of quality of education. This technique is better than computing a weighted average of officials’ years of education. On the other side, the research also have weaknesses, especially in the data and the statistical methodology. The data comes from the IMF training applicants\u27 CV and all of them work in central banks and ministries of economy and finance. Consequently, the data can not represent the entire civil servants in 178 countries studied. The following weakness is the use of correlation methods to see causality. This paper also shows that based on the data of civil servants in Indonesia, it is difficult to conclude these findings can be applied in Indonesi

    VALUE RELEVANCE DARI INTANGIBLE ASSETS BAGI USER DI CAPITAL MARKET (Suatu Tinjauan Literatur)

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    Capital market facilitate buying and selling long term securities. There are many parties involved in capital markets include investors, issuers (companies) and regulators. Agency problems arises when there are conflict of interest between the needs of principals (investors) and agents (companies or issuers). This problem is caused by information asymmetry. Financial statements are principal means through which a company communicate its financial information to interested parties. Financial statements have some limitations. Many items (i.e.intangible assets) that have financial value but cannot realibly measure, omitted from financial statements. Therefore, companies need to disclose more information, either financial or non financial informations to investors. Many investors realize that the importance of intangible assets information. There is value relevance of intangible assets such increase in stock market prices, market capitalization or create value for the company

    MENGANGKAT USAHA KECIL DENGAN MODAL VENTURA

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    Perangkap dalam Pembuatan Keputusan

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    Decision making is defined as the selection of a course of action from among alternatives; it is the core of planning. A plan cannot be said to exist unless a decision — a commitment of resources, direction, or reputation — has been made. Think back on the past decision has been made that caused considerable pain for the decision maker, it could be concluded that some of the biggest regrets come from faulty decision making. Sometimes the decision making process is relied on, so-called, "gut instincts", which could make the decision maker fall into the traps. This paper will give some insights into the most well-documented traps in decision making process

    Sektor Pariwisata Nasional: Komponen dan Keterkaitannya

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    Tourism sector can play an important role in Indonesian economy, in term of generating foreign exchange as well as creating employment. The chain of product distribution in Tourism is different from that in other economic sectors. In addition, the number of \u27actor\u27 involved in Tourism is also bigger than that in other sectors. Therefore, multiplier effect from tourism sector is greater than the effect of multiplier in other economic sectors. This paper will try to give an adequate information of product distribution chain in tourism and its components

    METODA DELPHI, PENDEKATAN KUALITATIF DALAM PERAMALAN PERMINTAAN PRODUK

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    In every decision-making  process, the are often completed by either qualitative approach or quantitative approach. That is also for product forecasting. Forecasting classification can be based  by qualitative and quantitative approach  besides  by time-horizon. By talking ones classification, there are five qualitative methods namely: personal insight, panel consensus, market surveys, historic analogy, and Delphi method. The previous four methods have been familiar enough. Delphi method is a method for structuring a group communication process so that the process is effectiv

    PERBANDINGAN STOCK MARKET CRASH 1987 :\u27 DAN STOCK MARKET CRASH 1997

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    Stock market crash refers to the condition, which is marked with the large dropping of stock Market price index. Historically, stock market crash has happened three times, namely in 1929, 1987 and 1997. This paper will discuss the causes of 1987\u27s and 1997\u27s stock market Crash and the similarities and the differences between 1987\u27s and 1997\u27s stock market crash. The structure of the paper is as follows. The paper starts with the introduction. The second Section briefly explains the causes of the 1987\u27s stock market crash. The third section Discusses the major cause of the 1997\u27s stock market crash. The fourth and the fifth sections Contain the similarities and the differences between the event leading up the 1987 crash and The stock market crash in 1997. And the last section is the conclusion

    APLIKASI KEWIRASWASTAAN BAGI MAHASISWA

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    Entrepreneurship is not a new concept. An entrepreneur is a person that has a high morality, sensitive to his / her environment and possesses an entrepreneur mentality and entrepreneurial skill. Therefore entrepreneurship is not only applied by businessperson but also by everyone in his / her daily life. This paper discusses an application of the entrepreneurship aspects in student’s life. Some examples will be given for illustratio

    DEMOKRASI EKONOMI ANTARA KEBERANIAN DAN BAYANGAN KEGAGALAN

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    Economic democracy concept is really special for Indonesia. It is not too many States to apply that terminology in their economic activities. Of course, that Moh. Hatta\u27s opinion has a reason: Nevertheless in fact today, economic democracy ( Demokrasi Pancasila ) has to fight in powerful of current in Middle globalization and pressure international economic regim. If we have seen Basic of economic democracy concept which is "Religious socialism" that is Very crumbly and not customary. Because of that, to go by this article I will tom Ask question and doubtful about Indonesia economic concept. I think, Hatta\u27s Economic concept has experience hard examination today and be shadow by total failure

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