Bina Ekonomi
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PERAN AKUNTAN DATAM PENERAPAN GOOD CORPORATE GOVERNANCE
Get PDFComprehensive Corporate Governance concept start growing since\u27 The New York stock Exchange Grash \u27on October 1987, where there were many multinational company rccorded in New York stock Exchange, had big financlal losses. At that time, for hidding the internal problem in their company, many excecutlves did \u27 window dressing \u27 and also , financial engineering\u27. Triggering wlth that event, many Good Corporate Govemance concept are developed. At the same time, Accountant are forced to accommodate excecutives in implementing GCG in their companies
Perbandingan Pengendalian Intern dan Pengendalian Manajemen Dalam Hubungannya Dengan Agency Theory
Get PDFThe agency theory deals with agency problems resulting from conflicts of interest that may emerge in contractual relationships. Agency relationship is a contract under which one or more persons (the principal(s)) engage another person to perform some service on their behalf which involves delegating some decision making authority to the agent. Differently informed or uncertain and different subjective interests give rise to conflicts of interest between contracting partners. If both parties to the relationships are utility maximizers, there is a good reason to believe that the agent will not always act in the best interests of the principal. Principals is concerned with how these agency problems can be minimized. In accounting domain, internal control systems and management control systems are two tools which principals have created to minimized the problem. The internal control systems is more concerned to rules and monitoring aspect to control the agent. The management control system is a process to influence agent with incentive contract thus it more concerned to human behavior aspect
REALISASI RENCANA PERTUMBUHAN: BAGAIMANA PERUSAHAAN MEMBIAYAI PERTUMBUHAN
Get PDFCompanies are grooming themselves for growth and plan to spend aggressively in certain key areas that support that growth. Certain key areas that are the focus of growth are information technology (IT spending), increase in marketing/advertising/sales budget, new product launch and acquisition. To finance these spending, companies will primarily use internal cash and bank financing
PENGUKURAN VARIABEL
Get PDFAfter formulating the problem statement, measuring the variables in theoretical framework is an integral part of research an important aspect of research design. Object that can be physically measured by some calibrated instrument pose no measurement problems. In other hand, object also can be psychological measurement. However when we get into the realm of people\u27s subjective feelings such like perceptions and attitudes, the measurement of these factors or variables become difficult. This is one of the aspects of organizational behavior and management research that adds to the complexity of research studies
QUALITY COSTS : FACILITATING THE QUALITY INITIATIVE
Get PDFIdeas of what constitute quality costs have been changing rapidly. Whereas only a few years ago the costs of quality (COQ) were perceived as the cost of running the quality assurance department and the laboratory plus scrap and warranty costs, it is \u27now widely accepted that they are the costs incurred in designing, implementing, operating, and maintaining quality management systems, the costs involved in introducing and sustaining a process of continuous and company — wide quality improvement, plus the costs incurred owing to failures of the systems, products and/or services. There is a general consensus that quality dollars expended on prevention and appraisal costs have the greatest return, and organizations spend the largest percentage of quality dollars in these categories. The remaining categories, failure costs (both internal and external), should ideally constitute only a minor percentage of total dollars spent on quality.The remaining category, failure costs (both internal and external), should ideally constitute only a minor percentage of total dollars spent on quality.Contrary to expectations, in many organizations, the highest percentage of the quality dollar is spent on the category with the lowest return, internal and external failures, followed by appraisal costs. Finally prevention costs, which produce the greatest return on investment, typically receive only a little share of the quality dollar
STRATEGI MSDM DALAM MENCAPAI KEUNGGULAN BERSAING
Get PDFThe main objective of this research is to study and analyze the roles of human resource management strategic on competitive advantage. The library research was used in doing and making this paper. The results of this library research indicate that the implementation of strategic human resource management consists of competitive advantage. Overall, the result of research indicates that the Strategic of human resource management strategies have effectively and based significantly role in the competitive advantage
PENGARUH PUBLIKASI LAPORAN ARUS KAS TERHADAP VOLUME PERDAGANGAN SAHAM (Suatu Kasus pada PT. Telekomunikasi Indonesia, Tbk)
No full textIn the modern day, stock markets have become an interesting investment option. Everyday, millions of transactions occur in stock exchanges all around the world. Using financial statements, investors make decisions on how to invest their stocks to achieve maximum returns. To create these financial statements, most companies Use accrual accounting to compose the balance sheet and income statements. In addition, they also use statement of cash flows to give them the information about cash available in the company. Based on these points, I will try to relate the effect or effects of public statement of cash flows to stock trade volume for PT. Telekomunikasi lndonesia, Tbk on the investors\u27 decisions on the nine days before, at, and the nine days after the company has published their statement of cash flows. The conclusions from this paper exhibit that the statement of cash flows affects stock trade volume for the nine days before and after the publication of statement of cash flows.Keywords : statement of cash flows, stock trade volume, Stock market, Financial statement, maket Pric
PERANAN ACTIVITY-BASED COSTING SYSTEM DALAM MENGANALISIS LABA PER PELANGGAN UNTUK MENINGKATKAN LABA DEPARTEMEN PRINTING PT TJ.
Get PDFMany managers think that increases in sales will automatically increase company\u27s profit. With this assumption, the company will accept order from customer without making judgment on the capacity of company consumed by that order. The background of this thinking is catted volume-related. But, in many cases, cost depends on the activity consumed to accomplish an order. So, cost allocated based on unit of output sometimes will cause overcosted or undercosted. On of the solution to over or undercosted is cost allocation based on activity consumed by the product or the order. This cost allocation is called activity-based costing. Activity-based costing systems help will provide complete and accurate information that are needed by the management to make better decision based on cost of an order.Keywords: overcosted, undercosted, activity-based costing, activity based managemen
REKSA DANA SEBAGAI SALAH SATU ALTERNATIF INVESTASI
Get PDFAn investor always search for the best investment to protect and grow his/her wealth. There are many investment instruments that provide high-return with high-risk and vice versa. Choosing the right instrument for an investor may depend on the risk profiles, amount of fund, time horizon, knowledge and the goal to achieve. Despite of the risks, mutual/investment fund is one of the profitable investment instruments.Keywords : investment, return, risk profiles, mutual investment fun
A NATION AND BUREAUCRACY: A PUBLIC ADMINISTRATION POINT OF VIEW (AN INDONESIAN CASE)
Get PDFIndonesia adalah Negara yang besar dengan pulau-pulau yang banyak. Untuk mengatur Negara yang besar seperti itu sangatlah rumit, untuk itu diperlukan birokrasi yang baik. Birokrasi yang baik berarti tercapainya efektivitas dalam pencapaian tujuan organisasi. Birokrasi memang fungsinya untuk mengatur dengan baik pemerintahan yang dilaksanakan oleh banyak pegawai (birokrat). Birokrasi adalah untuk melaksanakan proses administrasi dengan mengkoordinasikan pekerjaan pegawai secara sistematis. Dewasa ini, Indonesia menghadapi masalah-masalah yang berkaitan dengan ketidakefisienan dan keefektivan birokrasi. Birokrasi yang tidak efisien mengakibatkan adanya korupsi, kolusi dan neptisme. Misalnya dalam kegiatan pelayanan publik. Investor asing banyak yang malas berbisnis ke lndonesia karena berbelit-belitnya proses administrasi, banyaknya pungutan-pungutan liar, proses perizinan yang lama dan kondisi infrastruktur yang tidak mendukung. Penelitian oleh lembaga yang berkaitan dengan transparansi, di tahun 2007 yang dikutip oleh Kompas, 5 Maret 2007, menunjukkan 62.9% responden menunjukkan inefisiensi dalam birokrasi Indonesia dan 58% responden mengatakan menyuap petugas dalam perolehan pelayanan akan lebih baik dibanding tidak menyuap. Tulisan ini berargumen bahwa ada tiga factor dalam implementasi administrasi Negara yang harus diterapkan dalam meningkatkan efisiensi dan efektivitas penyelenggaraan pemerintahan, yakni recoding para birokrat, mengimplementasi prinsip-prinsip "the ideal of administrative responsibility", dan mengimplementasikan "best value".Key words: best value, recodin