ARTIKEL PERILAKU ORGANISASI (GOAL CONGRUENCE)

This artikel discusses Organizational Behavior (Perilaku Organisasi) and its impact on Goal Congruence.
GOAL CONGRUENCE

• SPM has a main goal to ensure (as far as possible) the level of high goal congruence.
• Goal congruence is an harmony between the actions of individuals to achieve personal goals to help the achievement of organizational goals.
• In an organization, human behavior must be influenced by the formal system (which was formed by the organization) and informal (work ethic, management style and culture).

Factors that influence informal goal congruence consists of external factors and internal.

• External factors, namely the norms of behavior expected to occur in the community (and the organization is part of the community).
• External factors affecting goal congruence is the work ethic and appropriate industry-specific norms.
• Working ethos is one of the organization's loyalty, and perseverance, spirit and pride that have in carrying out their duties.
• The internal factors that affect goal congruence is the culture, management style, informal relationships within the organization and perception and communication.
• Culture includes beliefs in the organization together, the values embraced life, behavioral norms and assumptions that implicitly and explicitly accepted applied at all levels of the organization.
• Culture is strongly influenced by the personality and policy managers.
• Style of management has the strongest impact on management control, because the attitude is a reflection of his subordinates superiors.
• Informal relations are also needed, although the formal relationship has been established.
• The means to achieve organizational goals must also be well communicated and the messages conveyed are expected to be interpreted with the same meaning.

FORMAL FACTORS AFFECTING GOAL CONGRUENCE

• Formal Factors affecting goal congruence reply consists of SPM and the rules.
• The rules are a set of writings that includes all types of instructions and control (including instructions about positions, the division of labor, standard operating procedures, guidelines and ethical guidance guidance).
• The rules may contain things that are simple to complex, strict guidelines to work flexible and positive action (prohibition of negative actions).
• The types of rules can be:

1. Physical control of all assets of the organization.
2. Manual that is reviewed periodically.
3. Security of information systems.
4. Control system tasks.

• The process begins with the formal control of strategic planning (according to organizational goals and strategies), preparation of budgets, implementation plans (actual performance, in accordance with the rules of the organization), reporting results and performance evaluation performance results.
• Strategy is also influenced by organizational structure, so that the SPM is also so.
• Organizations can have multiple structures, namely:
• The structure of functional (every manager is responsible for functional areas within the organization).
• Advantage is efficiency, weaknesses related to the effectiveness of uncertainty, the need for a gradual resolution of problems and less appropriate for the products and diverse market.
• The structure of business units (each manager responsible for the activities of each business unit as part of a semi-independent from the organization).
• The good news is the more visible management style and product market approach, its weakness is dulikasi number of jobs and functional areas of dispute between business units.
• The structure of the matrix (each funsional units have dual responsibilities).

Controller

• Controller is the person responsible for designing and operating the SPM.
• Controller submitted to the Chief Financial Officer (Finance Manager).
• Controller controller can be divided into corporate and business unit controller.
• The function controllers:

1. Designing and operating information and control systems.
2. Preparing financial statements and financial reports (including taxes) to shareholders and external parties other.
3. Preparing, analyzing and reporting performance meninterpretasikan; analyze the program and budget proposals, as well as in mengkonsolidasikannya annual budget.
4. Supervises internal audit and operational audit, record control procedures that guarantee the validity of the information and determine an adequate level of security against fraud.
5. Develop personnel in organizations involved in the control and training related to the control function

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ARTIKEL PERENCANAAN STRATEGIS (STRATEGIC PLANNING)

This artikel discusses about Strategic Planning (Perencanaan Strategis). Strategy consists of corporate strategy and business unit strategy.

• Defined strategy based on goals set by upper management (profitability, maximize shareholder value, to assess risk and many stakeholder approach).
• Companies develop strategies to match the core competencies with industry opportunities.
• Kenneth R. Andrews proposed the basic concept of strategy development with a SWOT analysis (Strength, Weakness, Opportunity & Threat). Advantages and weaknesses are evaluated based on internal conditions, in order to anticipate opportunities and threats existing in the environment.

CORPORATE STRATEGY (CORPORATE)

• Corporate strategy is a strategy related to the right place (should be) to compete and how to compete in a particular industry.
• Produce corporate strategy decisions on business to be added or maintained or stressed or reduced attention or didivestasi.
• In corporate strategy, companies are classified into three categories (based on the level of connectedness and its level of diversification), ie companies with a single industry, companies associated with the diversification and companies with unrelated diversification.
• Companies with a single industry using its core competencies and compete only in one industry. Therefore this type of company has a high level of relevance.
• Firms with related diversification requires synergy among business units in terms of the ability to share common resources and general competence.
• Companies with unrelated diversification synergies associated with each operating business unit. Often referred to as a conglomerate and has a high level of diversification.
• Core competence is the ability that is used by companies to achieve higher performance and add significant business value.

BUSINESS UNIT STRATEGY

• Business unit requires the right strategy, especially if the higher level of diversification.
• Business unit's strategy can be developed with some models (BCG, industry analysis and competitive advantage generic).
• Model Boston Consulting Group (BCG) offers 4 mission device that is build, hold, harvest and divest. BCG will be increasingly monitored by the learning curve.
• Analysis carried out with due regard to industry competitors in the industry, customers, suppliers, substitutes and new entrants. The stronger the fifth element, then the profitability is likely to lower and vice versa.
• Generic competitive advantage to offer low-cost strategy (low cost) or differentiation (differentiation) or cost-cum differentation. This model was developed by Porter, supported the value chain analysis.

STRATEGIC PLANNING

• Strategic Plan is a formal plan that includes specific ways to implement strategies to achieve corporate objectives.
• Strategic planning is the process of deciding which programs will be implemented by the company and the approximate amount of resources will be allocated to each program during the next few years. Or a brief strategic planning is the process of deciding the strategic plan.
• Strategic planning consists of pemrogaman (program setting process) and budgeting (budget preparation process to support the program).
• Strategic planning is the responsibility of upper management and middle managers of a corporate and business unit.
• The manager will be assisted by several staff wrote it ensures that a predetermined plan to be implemented.
• Therefore, top management style will also influence the shape and implementation of strategic planning.

Useful for strategic planning:

• Framework for budget development.
• Management development tool in the implementation of the strategy with the right process.
• Mechanism that forces management to think the problems longer term.
• Tools to align managers with corporate strategy because they have to disclose to the individual manager.

Limitations of strategic planning:

• Strategic planning is only a form filling activities.
• Strategic planning is a bureaucratic exercise.
• Strategic planning it be done without strategic thinking.

The process of formal strategic planning is not necessary in smaller organizations and relatively stable or organization can not make a reliable estimate of the future or the organization that is managed by a different approach.

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ARTIKEL MANAJEMEN RANTAI PASOKAN

This Artikel examine about Manajemen Rantai Pasokan.

Supply chain includes all parts including suppliers, manufacturers, distributors and customers, either directly or indirectly, in fulfilling customer demand. Supply chain includes not only the manufacturers and suppliers but also transporters, warehouses, retailers, and even the customers themselves.

In each organization such as manufacturing, supply chain includes all functions involved in receiving and filling customer demand. These functions include, but are not limited to, new product development, marketing, operations, distribution, finance, and customer service.

Supply chain is dynamic and involves a constant flow of information, products, and financial inter-level of different levels. In fact, the main purpose of the supply chain is meeting customer needs and in the process, turn a profit for himself.

Raises the supply chain picture of the movement of products or supplies from suppliers to manufacturers of products, distributors, retailers, customers throughout the chain.
Supply chain usually involves a variation of levels. These levels include:

1. Customer
2. Retailer
3. Distributor
4. Manufacturer
5. Component or raw material suppliers.

Images of the levels of the supply chain:

Explanation:
Each level of the supply chain is connected through the flow of products, information, and finance. This flow usually occurs directly and may be regulated by one or intermediary level. Each level does not want shown in the supply chain. Design the right supply chain depending on customer needs and the roles undertaken by each level involved.

The purpose of each supply chain should be to maximize overall value. The value of the supply chain is different between what the end result is valuable for the customer and supply chain costs which occur in filling customer demand.
Design, planning, and operations kaputusan important role in the success or failure of a company.

The stages in the supply chain decision making:

• Strategy or supply chain design.

During this phase provides marketing plans and pricing for the product, the company decided how to structure the supply chain in the next few years.

• Planning the supply chain.

Decisions made during this stage of the time frame being considered is a quarter of the year. Composition of the supply chain of strategic phase is determined that it is confirmed. This arrangement determines the existing barriers. The success of planning to maximize supply chain surplus that can be generated by providing planning obstacles that arise during the design phase or strategic.

• Supply chain operations

Time used here is a weekly or daily, and during this phase the company make decisions based on individual customer orders.

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ARTIKEL STRUKTUR HUTANG

This artikel discuss about STRUKTUR HUTANG.
Debt structure describes a composition term debt used by companies, both short, medium, or long term, and is influenced by the size of these debts

Various kinds of debt, among others:

1. Short-Term Debt
2. Medium-Term Debt
3. Long-Term Debt


Short-Term Debt (Utang Jangka Pendek)

Source of funding short-term debt are grouped into:

1. Passive decision variable, the amount of the funding sources will depend on other aspects of the decision in accordance with the company's activities. For example: purchase of raw materials on credit, accruals accounts.
2. On The decision variable, companies must actively seek and obtain funding sources and in the codes should have formal agreements to creditors. For example: bank debt.

Medium-Term Debt (Utang Jangka Menengah)

In this type of debt repayment is usually paid when the asset is financed with debt are no longer needed. However, payments are also done regularly.
The benefits of this debt is that debt can be adjusted with available cash flow to pay off these debts.

Long-Term Debt (Utang Jangka Panjang)

In general, long-term debt has approximately more than 5 years, and some even believe that this debt has a 10-year period.
Long-term debt had ties with the capital structure. If the company borrows the funds and return it within a relatively long time then the loan / debt will become part of the company's capital structure.

Comparison between long-term debt that is borrowed and own capital is usually defined as the capital.
Long-term debt is also formed by the extension of loans / short term debt and medium term debt, it is seen on the basis of these debt payments.
The types of long-term debt include:

1. Bonds
2. Mortgages
3. Investment Credit

Considerations In Debt Decisions

The longer the loan / debt is more secure because of the smaller firms bear the risk of bankruptcy, but the cost of greater interest.
The greater the likelihood of extending the loan period, the greater the cost of the extension to be issued and is likely to bear the risk of bankruptcy.

Funding Period Structure
Hedging Approach
Financing strategy of each asset with a term roughly equivalent to the rotation period of these assets into cash. This approach is based on the matching principle which states that the source of funds should be adjusted to how long the funds needed.

Conclusion
Funding comes from corporate loans / debt both in the short term, medium, and in the long term. It also depends on the size of the company's activities. Consideration is taken to make the debt is not only based on company needs, but also must be grounded also the risk of loss or bankruptcy which will be experienced after the debt.

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ARTIKEL Manajemen Sumber Daya Manusia (MSDM)

This artikel discuss about Manajemen Sumber Daya Manusia (MSDM).
In doing SDM for SDM, there are three separate things that are still connected in the work that needs to be understood as follows:

1. Strategic SDM
2. SDM strategy, and
3. SDM Organization.

Strategic SDM is a process of SDM practices on the relationship of business strategy. Line managers and human resource functions of strategic SDM. Strategic SDM to create a process to move from business strategy to organizational capacity in human resources practices.
Strategy SDM talked about building an agenda on human resource functions. SDM strategy to create a destination and a focus on human resource functions.
SDM organizations are menegenal process and develop an HR function to deliver SDM services. SDMorganizations is the implementation of human resources executives conducted by the SDM Professional.

Strategic SDM: BUSINESS STRATEGY ON DEVELOPMENT OF PRIORITY SDM

Corporate managers to use the main strategies in the conduct of strategic human resources, business strategy formulation in running SDM results. Formulation of strategy presents three objectives. Namely:

1. discuss a strategy guide for the future of the business or in other words a vision, purpose, goal, mission or future review.
2. formulation of the problem to allocate resources. Companies have the resources, which focuses on a variety of purposes. Since few companies have sufficient resources to work on the stakeholders, where the allocation of resources should be made.
3. formulating strategies that promise memrefleksikan explain commitments made in the formulation of the strategy discussion.

Strategy formulation process, the executive develop a future vision, allocate resources to realize the vision, and promised to stakeholders to achieve its objectives.

Repeating the formulation without the probability of implementing one of the main goals of the strategic SDM tasks. Strategic SDM is often associated with the business strategy on human resources actions by describing the ability to criticize it takes on a company to be successful.

SDM STRATEGY: THE ESTABLISHMENT OF SDM FUNCTIONS

When human resources strategy to ensure that a company has the resources necessary to complete the company's business objectives, the strategy describes the creation of human resources by the value of human resources functions.

Step 1: describe an organizational architecture

1. Shared Mindset: the level for the human resource function has a mindset shared or common identity
2. Competence: the level for the human resource function organized by individuals who have the knowledge, skills, and ability to carry out the work now and the future.
3. Consequence: which level of management to achieve system used by human resources professionals to focus on results and behavior.
4. Governance: which level of human resource functions effectively connected, communication, decision making, and policy.
5. Work Process / Capacity for change: the level to which the function of human resources in training and adjustment, and understanding and improving processes.
6. Leadership: the level for effective leadership that spreads into other parts of the human resource function.

Step 2: create an assessment process
A diagnosis of human resources audit or assessment suggests to identify the human resource organization.

Step 3: to provide human resource organization
Human resource functions apply to itself the model of human resource practices. When this happens, this practice became the building blocks of human resources related to the organization.

Step 4: priorities are set
Step 4 determines the priority of the organizational diagnosis of attention from human resources on a few critical issues. The function may set priorities for developing human resources practices. The practice is to build the infrastructure of the human resource function effectively and implementastion strategic human resources.

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ARTIKEL SISTEM PENGENDALIAN MANAJEMEN (SPM)

This artikel discuss about SISTEM PENGENDALIAN MANAJEMEN (SPM)
The elements of management control systems, including:

• Strategic Planning
• Making a budget
• Allocation of resources
• Measurement, evaluation, and appreciation for the performance
• Allocation of responsibility centers
• Transfer Pricing

BASIC CONCEPTS

CONTROL
An organization must be controlled is to have the devices to ensure that the organization's strategic objectives can be achieved.

1. Detector, information about what is happening
2. Assessor, comparison with a standard
3. Effector, behavior changes, if necessary

Elements of Control Systems
Each system has pengedalian least four elements:

• Tracking (detector) or sensor
• Assessor (assessor)
• Effector
• Network communication

MANAGEMENT
Management control process is a process in which managers at all levels to ensure that the people they supervise are intended to implement the strategy.

SYSTEM
A system is a certain way and are repetitive to implement an activity or group.
If the entire system to ensure appropriate action to all situations, the human managers may not be needed anymore.

The Limits of Management Control
The planning process in the formulation of strategy is more important, process control is more important in controlling the task, and in control of planning and control management is equally important.

Management Control
Management control is the process by which managers influence other members of the organization to implement organizational strategy.
Some aspects of this process, described as follows:

1. Management control activities
2. Alignment of
3. Device implementation strategies
4. Financial and nonfinancial pressure
5. Assistance in developing new strategies

Strategy Formulation
Strategy formulation is a process to decide the organization's goals and strategies to achieve these goals. Goals do not have periods; goals will remain until the goal changed, and it rarely happens.
In this case there is a difference to the formulation of strategy with management control.
Strategy formulation is the process of decision-making of new strategies, whereas the management control is the process of implementation of the strategy.


Control Task
Control task is a process to ensure that specific tasks carried out effectively and efficiently.
The most important differences between the control and management control task is that many tasks control system was scientific, while management control can not be reduced to a science.


Internet Impact on Management Control

• Access is easy and fast
• Communication multi-target
• Low-cost Communication
• The ability to display a certain image
• shift power and control of individual heads.

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ARTIKEL RISET KONSUMEN

ARTIKEL TENTANG RISET KONSUMEN :
Consumer research (Riset Konsumen) developed as an extension of the marketing research field to enable marketers to predict how consumers will react in the market and understand their reasons for the decision to buy. The results of market research and consumer research used to improve managerial decision making.

MARKETING RESEARCH PARADIGM
The researchers first period consumers little thought to influence mood (mood), emotions, or situations of consumer satisfaction. They believe that marketing is only applied economics, and the consumers are rational decision makers, which objectively assess the goods and services available to them and choose only the benefit (satisfaction) the highest with the lowest price.
In 1939, a psychoanalyst from Vienna named Ernest Ditcher started using the technique to reveal the psychoanalyst Freud the hidden motivations of consumers themselves. In the late 1950s, research methodology called motivation research is essentially qualitative approach, widely used by the consumer research. Consumer researchers currently use two kinds of different research methodologies to study consumer behavior research is a quantitative and qualitative research.

QUANTITATIVE RESEARCH
Quantitative research is descriptive and used to understand the influence of various input promotion to consumers, allowing marketers to "predict" consumer behavior. This research approach is known as positivism and researchers known as a positivist. Research method used consisted of an experiment, survey techniques, and observation. The results are descriptive, empirical, and if taken at random (by using a probability sample) can be generalized to the larger population.

Qualitative research
Qualitative research methods consisted of in-depth interviews, focus groups, analysis of metaphor, research collage, and projection techniques. This technique is done through analysis of a highly trained interviewers, and tend to be subjective. The results can not be generalized to the broader population because the number of sample slightly. This technique is usually used to obtain new ideas for promotional campaigns.

COMBINING RESULTS qualitative and quantitative research
Some marketers use a combination of quantitative and qualitative research to help assist strategic marketing decisions because of the limited results of qualitative research. Qualitative research is used to find new ideas and to develop a campaign strategy, while the quantitative research results are used to predict consumer reactions to various campaign inputs.
The idea comes from qualitative studies are sometimes tested empirically and the basis for the design of quantitative studies. Result of a merger enables marketers to design marketing strategies more meaningful and more efficient that aims to make a profit or nonprofit. They also provide a stronger basis for public policy decisions.

CONSUMER RESEARCH PROCESS
The main steps in the consumer research process includes:

1. Determining the research objectives
2. Collect and evaluate secondary data
3. Designing a primary research study
4. Collecting primary data
5. Analyzing data
6. Preparing the research report

I. GOAL SETTING FOR RESEARCH
The first step in the process of consumer research is to determine the precise objectives of the study. It is important for marketing managers and researchers to agree on the initial purpose and objectives of the study to ensure that appropriate research design. Objectives carefully considered to help find the type and quality of information needed.

II. DATA GATHERING AND EVALUATING SECONDARY
Secondary data information is any data that was originally produced for specific purposes other than research purposes now. This information includes the results of research based on research conducted outside organizations, the data generated in the previous study, and even customer information collected by the sales or the company's credit.

III. Designing PRIMARY RESEARCH STUDY
Approach for each different type of research from the point of data collection methods, sample design, and the kinds of data collection tools used, so that each research approach is discussed separately.

Quantitative research design
The design of quantitative research studies including data collection methods, sample design, and manufacturing data collection tools (eg questionnaires).

• Data Collection Method

There are three basic ways to collect data:

1. Observation Research, a consumer research method is important, to gain a deep understanding of the relationship between people and products to their attention during the process of buying and using the product. Observational studies are also widely used to understand the process of purchasing and consumption.
2. Experimentation, a controlled experiment to ensure that any differences in outcome variables not free (dependent variable) caused by the different treatment of variables under study and not by external factors.
3. The survey, can be done through several ways including: (a) Survey of individual interviews, (b) the survey by phone, (c) survey in the mail.

• Data Collection Instrument

Data collection instruments included a questionnaire, a list of questions of personal views, attitudes and scale for qualitative data, guide the discussion. Data collection instruments are usually tested first and the "debugged" to ensure the validity and reliability of research. The study said to have validity if it really appropriate to collect data and required to answer the question or stated goals in the first stage in the research process. The study said if the question has the same reliability, which is expressed to a similar sample, producing the same conclusion.

Qualitative research design
In choosing the appropriate format for research qualitative study, it must consider the purpose of study and type of data required. Research methods used may differ in composition, but all have roots from the psychoanalytic and clinical aspects of psychology, and emphasizes the type of open questions and answers free.

• Data Collection Method

Choice of data collection techniques for qualitative study included in-depth interviews, focus groups, the projection technique, and metaphor analysis.

• Determination of Sample

An integrated component in the research design is the determination of the sample plan. The number of samples depends on the size of the budget and desired level of confidence of market participants from research results. The more samples, the more likely the answer will reflect the overall population being studied. If all the research results can be projected to the entire population, then the probability sample should be chosen. However, if it is considered adequate (representative), then the non-probability sample can be selected.

IV. PRIMARY DATA COLLECTION
Qualitative studies usually require the social science experts who are trained to collect data. Quantitative studies usually require field staff employed and trained directly by the researchers in conducting interviews in the field. All the questionnaire was completed on a regular basis to review the progress of research studies to ensure that the recorded answers clear, complete, and legible.

V. DATA ANALYSIS
In qualitative research, moderators or executing tests typically analyze all the answers received. In quantitative research, the researchers watched the analysis. All the answers to open converted into code and measurable (numeric score), then tabulated and analyzed using a program that connects the data by a variety of selected variables and to group data by selected demographic.

VI. RESEARCH RESULTS REPORT PREPARATION
In both qualitative and quantitative research, research report also contains a brief conclusion about the research results. The contents of the report contains a full description of the methodology used, for quantitative research also includes various tables and graphs to support his research results.

HELD FOR RESEARCH STUDY
In designing a research study, the researchers adjust the research process with the special needs of the research.

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ARTIKEL : STRATEGI KORPORAT

This artikel discusses the Corporate Strategy (Strategi Korporat) which includes 6 aspects.
CORPORATE STRATEGY:

1. EMERGENCY
2. Olympian
3. Acquisition-DRIVEN
4. MARKET EXPANSION
5. COMPETENCY-AND-CULTURE-BASED BUILDING
6. CONTROL PERFORMANCE

1.EMERGENCY

Business conditions:

• Companies in disarray
• The financial crisis / no expectations gap
• The threat of takeover / lose position

Skills in the Company:

• Center intended to stop normal relations with business and interventions
• Center was able to create "facts"
• Center can be very powerful and "rough" / main power

Character Strategies:

• Company chaotic
• Intervention by the central
• Centralized while
• Actions firm immediately
• Changes to the "style" the other, delayed

2.OLYMPIAN

Business conditions:

• Market and competitive environment is stable
• Attractive Market
• Similar key success factor in all business
• Internationalization is not the main factor issues

Company Skills:

• Center is not appreciated by business unit
• The cost for the benefits exceed the Center
• Operational Management both

Character Strategies:

• Hands off, minimalist
• Business partner in good condition
• Center for quiet, very limiting ourselves
• The main function for the CEO

3.ACQUISITION-DRIVEN

Business conditions:

• Industry is very favorable conditions
• Goal achieved through good performance

Skills in the company:

• Record EPS, good
• Low Price Earning Ratio
• CEO and the Financial Department is experienced in takeovers
• System and complete financial control
• In-house finance team corporat
• Good operational management, able to manage a larger company

Character Strategies:

• Good Dealers
• Looking for a company with low PE ratio
• Increased performance

4.MARKET EXPANSION

Business conditions:

• Good conditions for business
• Global business with 2 or 3 competitors
• Availability of cash for considerable expansion

Skill in companies

• Cultural strong expansion
• Not dominated political game
• Top Management obsessed to become the market leader
• The company is more sensitive to market circumstances rather than financial considerations
• Consideration of a basic long-term decisions

Character Strategies:

• Commitment to the market leader for (almost) all business
• Me "manage" competition
• Eliminating unprofitable business
• Expansion of organic widely to adjacent segments

5.COMPETENCY BASED

Business conditions:

• Culture and competence more important than micro strategy describe the performance of competitors ...
• ... And repair the short, medium in terms of financial performance

Skills in the company:

• Board of Directors and top management are compact
• CEOs who have a clear vision
• Head Office is highly respected
• Awareness of interdependence and cooperation ethics
• Change the program of work will have consequences for years.

Character Strategies:

• Execution is more important than the strategy
• Change the culture of "fine tuning" to the Transformation
• The focus on strengthen at some elements of competence throughout the organization

6.PERFORMANCE CONTROL

Business conditions:

• The market can be predicted
• Stable competitive environment

Skills in the company:

• EPS above average
• Culture of continually improving profits
• Center is greatly appreciated and always add insight
• Control the overall financial good.

Character Strategies:

• Management by the numbers
• Financial centralized, others decentralized
• Belief in Profit
• Individual
• Monthly financial supervision
• Center enhance "value" through the challenges and broaden the horizon

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ARTIKEL METODE PENETAPAN HARGA TRANSFER

This artikel discusses Transfer Pricing (Metode Penetapan Harga Transfer)
TRANSFER PRICE DETERMINATION METHODOLOGY
Transfer pricing can be based on the difference in cost or market price increases. Environmental influences on the transfer price also raises some questions about pricing methodology. The principle of natural or transfer pricing transactions between companies by supposing that happens between the parties which are not related instimewa in a competitive market. According to the law in the U.S. Income Tax are the methods:

• Method uncontrolled price equivalents

Based on this method of transfer price determined by reference to the prices used in transactions between the company equal or equivalent independent third-party companies that are not related.

• Uncontrolled Transaction Method of Equivalents

This method is applied to the transfer of intangible assets. This method identifies the reference royalty rates with reference to the uncontrolled transaction in which the intangible assets are the same or similar transferable. As uncontrolled price method is equal, this method depends on market comparisons.

• Return Price Method

This method calculates a fair transaction price that begins with the price imposed on the sale of goods to the buyer is independent. Sufficient margin to cover the load and then subtracted nomal profit from this price for transfer pricing between companies.

• Determination of Cost Plus Method

This method is useful if the goods to be transferred between companies semi foreign affiliates or if an entity is a sub-contractor for other companies.

• Comparable Profit Method

This method supports the general view that taxpayers who face similar situations should receive similar rewards also for some period of time.

• Profit Separation Method

This method is used if the reference product or market is not available. This method involves the division of profits generated through transactions with related parties that is special between affiliated companies based on a reasonable way.

• Other Pricing Methods

This method can be used if it produces a fair price measure more accurate.

PRACTICE TRANSFER RATES
In practice, several transfer pricing methods used simultaneously. Factors that affect the selection of transfer pricing methods including corporate objectives: whether the goal is to manage the tax burden, or maintain the company's competitive position, or job evaluation memprromosikan equivalent.

FUTURE
Technology and the global economy itself a challenge for many of the principles underlying the international tax, that every every nation has the right to determine for itself how much tax can be collected from the people and the businesses in the area. However, governments around the world require that the transfer pricing methods on the principle of reasonable price. Namely, multinational companies in different countries is taxed as if they were independent companies which operate naturally from one another. The calculation of fair price is irrelevant because the fewer companies beropreasi this way. The effect of national taxation, cooperation and sharing of information between the authorities tightened the tax on the entire world. Tax competition is also growing. The Internet makes efforts to take advantage of a tax heaven country more easily. Single tax is also used as an alternative to use in determining the transfer price of the taxable income.

It is observed in the formation of organizations that will arise in which the transfer price and its relation to the process of management control systems are:

• Setting goals aligned between divisions and companies. In the sense that the division managers make decisions that will maximize profits by maximizing corporate profit division.
• Setting the autonomy of each division. To be autonomous divisions will awake, in the sense that no top management intervention for freedom of division managers in decision making
• The delivery of power based on the ability to hand the responsibility of the profits. Responsibility can not be delivered profits safely unless there are two conditions that people have handed all relevant information needed to make optimal decisions and profit performance of those who gave measured by how well he makes a trade-off costs or revenues. Therefore, ideally the organization should look for people who are competent in the negotiations and arbitration of transfer pricing.
• Two design decisions including transfer pricing system. First is the sourcing decisions: should companies have to produce your own or buy it from the outside or the supplier? The second is the transfer pricing decisions: at what price the product must be transferred between a profit center? Ideally, more or less the transfer price as market price, with no adjustment for the cost occurred during the transfer of the company.
• If the price competition does not occur, the transfer price may be determined on the basis of cost plus a profit, although some transfer price may be more complicated to calculate and the results are less satisfactory when based on market prices. Transfer fees can be made on a standard cost-plus profit margin, or by using a system of two-step pricing.
• Method of transfer pricing negotiations should be in place and there should be no arbitration mechanism for dispute resolution, but its structure was too difficult to do less management attention that could lead to excessive amount of time the transfer price should be no.
• There are several examples that may occur in complex organizations fully satisfy the transfer pricing system. Like many design options management control, it is necessary to choose the best from some of the action of the almost perfect. Something important is to recognize areas that are not perfect and to ensure administrative procedures are employed to avoid suboptimum decision.

READ MORE - ARTIKEL METODE PENETAPAN HARGA TRANSFER

PAPER AKUNTANSI KEUANGAN DAN AKUNTANSI MANAJEMEN

This paper discusses Management Accounting and Financial Accounting (Akuntansi Keuangan dan Akuntansi Manajemen) as well as linkages between them.

DEFINITION OF MANAGEMENT ACCOUNTING AND FINANCIAL ACCOUNTING
Accounting management is the discipline related to the use of accounting information by management and internal parties for purposes other product costing, planning, control and evaluation, and decision-making. The general instructional objectives of this course is expected to evaluate students and engineer the management accounting systems that match the operating conditions and organizational strategies.

Financial accounting is part of the accounting related to the preparation of financial statements for external parties, such as shareholders, creditors, suppliers, and government. The main principles used in financial accounting is the accounting equation (Assets = Liabilities + Equity). Financial accounting records in relation to any transaction for a company or organization and preparation of periodic reports from these records the results. This report is prepared for the public interest and is usually used to assess the company owner or manager of achievement used as a manager of financial accountability to its shareholders. This is important from a financial accounting of Financial Accounting Standards (SAK) which are the rules that must be used in the measurement and presentation of financial statements for external purposes. Thus, the expected users and compilers of financial reports can be communicated through these financial statements, because they use the same reference of SAK. SAK was began to be applied in Indonesia in 1994, replacing the Accounting Principles prinsi Indonesia in 1984. (Wikipedia)

MANAGEMENT ACCOUNTING HISTORY
In 1880an, American manufacturers began to concentrate in the development of production technology large capacity. The managers and engineers at metal company has developed a procedure to calculate the relevant cost product called scientific management. This procedure is used to analyze the productivity and profits of a product. However, as the development of accounting thought in 1914, then after the procedure began to disappear from corporate accounting practices.

After World War I, there are financial accounting rules that have reduced the impact of accounting information is useful for evaluating the performance of subordinates in a large company (lost relevance). Until the 1920s, all the managers believe the information related to primary production processes, transactions and events that generate a nominal amount of the financial statements. After the year 1925, the information used by managers to be more simple and more manufacturing companies in the United States have developed management accounting procedure known as now.

During more than sixty years, accounting academics trying to restore the relevance of accounting information with the boarding of financial accounting information. The business will use a simple manufacturing model, similar to the 19th century textile companies, and in order to overcome production problems, academics reorder supplies kos reporting information. Nevertheless, the model is too simple to explain the real problems faced by managers but it would dimahfumkan in order to facilitate the boarding of how information derived from financial statements can be made relevant to the decision-making (lodging management).

Beginning in the 1980s until now, management accounting experience a rapid period of development with its role as co-financial accounting.

Johnson and Kaplan write beautifully in the "Relevance Lost: The Rise and Fall of Management Accounting". The book is good enough to read to understand about management accounting.

CRISIS IN MANAGEMENT ACCOUNTING
Bob Eiler and Tom Cucuzza

For a few months ago, the accounting profession through events and major changes, which mostly focus on performance and financial accounting issues (such as accounting rules are complex financial, ethical aspects of the profession and so on). Meanwhile, in a journal that we took argues that the crisis in management accounting as big as the crisis in financial accounting. It can be concluded in relation to the crisis in management accounting are:

A. FACTOR FROM users
In the traditional management accounting focuses on providing only to internal users such as factories, division, or internal corporate environment and do not follow the company's economic expansion, particularly in the external part of the business consists of inventory, joint ventures, special purpose companies and others. Along with the global demands more attention focused on the ability of management accounting to measure and evaluate internal and external fields in order to optimize the company's decision to be taken by external parties. The parties are:

1. Internal
Internal party is the party that is in the organizational structure. Management is the party most in need of proper accounting statements and inaccurate to make good decisions and correct. Examples like the manager who saw the company's financial position to decide whether to buy the building for a new branch office or not.

2. Externally
a. Investors
Investors require financial information to determine whether the company will invest or not. If the predictions will give investors a good profit, then investors will deposit the capital into the company, and vice versa.

b. Shareholders / owners of the company
The owner of the company that has part of the company's financial information companies need to be able to know the extent to which progress or setbacks experienced by the company. Shareholders will benefit from the dividends that will be even greater if the company a fortune.

c. Government
The amount of tax to be paid to the company or government organization based on the bulk of the information on the company's financial statements.

d. Creditor
If the company is driven and require fresh funds may be borrowed company money to creditors such as borrowing money in the bank, owed goods on supplyer / supplier. The lender will provide funds if the company has good financial condition and will not have a great potential for loss.

e. Other Parties
Actually there are many other parties from outside the company that the company might be using the reporting / accounting information of an organization such as employees, unions, auditors of public accountants, police, students, journalists, and many others.

B. FACTORS OF LIMITATIONS ON CONTRIBUTIONS AND PROCESS
Management accounting is not dependent on accounting principles. SEC and FASB to set accounting procedures must be followed to report prosess of keuangan.masukan and financial accounting must be clear and limited. Only the economic activities that meet certain qualifications as input and process, must follow the accepted method by the public. Unlike financial accounting, management accounting has no special institutions that govern the format, content, rules in selecting inputs and processes, and preparation of financial statements. Managers are free to choose whatever information they want-penyediaanya can be justified on the basis of cost-mamfaat analysis (cost-benefit analysis).

Today in the conventional charging is becoming obsolete and switch to event-based charging / activity-based costing system (ABC-system). Management accounting in the development of many contemporary issues in management techniques were adopted, such as the method just in time (JIT), total quality management (TQM), target costing, and customer orientation.

Manager's performance appraisal is now beginning to shift. When first assessing the performance of a manager is only from the financial perspective, but now to obtain a more comprehensive picture of the two perspectives should be known as a balanced scorecard. Performance assessment will be done from two sides, namely financial (financial) and non-financial such as assessment of customer / customer, growth and learning, as well as internal business processes.

Balanced scorecard is the latest issues in management accounting. Balanced scorecard is a strategic management system that outlines the mission and strategy of an organization into operational objectives and performance benchmarks for four different perspectives, namely financial perspective, customer perspective, internal business perspective, and learning and growth.

C. TYPES OF INFORMATION
Type of management accounting information:
Management accounting information can be attributed to three things, namely the object information (products, departments, activities), alternatives will be selected, and the authority of managers. Therefore, management accounting information is divided into three types of information:

1. Full Accounting Information (Full Accounting Information).
Management accounting information includes information of the past and information future. Management accounting information which contains the past information is useful for reporting financial information to top management and outside the company, profitability analysis, providing an answer to the question "how much it costs already spent for something", and determining the selling price in cost-type contract.
Management accounting information, which provides the future be useful for the preparation of the program, the determination of the normal selling price, transfer pricing, and determining the selling price set by the government.

2. Accounting Information Differential (Differential Accounting Information).
Accounting information are estimates differences differential assets, income, and / or the cost of other alternative actions. Differential accounting information has two main elements, namely an information future and differed between the alternatives faced by decision makers. Differential accounting information which is only concerned with cost is the cost differential (differential costs), which is only concerned with income is called income differential (differential revenue), and the relevant assets by asset called differential (differential assets).

3. Accountability Accounting Information (Responbility Accounting)
Accountability accounting information is information assets, income, and / or costs associated with the managers responsible for specific accountability center. Accountability accounting information is important information in the process of management control because the information emphasized the relationship between financial information with the managers responsible for the planning and implementation. Accountability accounting information is thus a basis for analyzing the performance of managers as well as to motivate the managers in carrying out their plan set forth in the budget of their own.

Management accounting information system is not bound by a formal criterion that explains the nature of the input, process and output. These criteria are flexible and based on the goal of management.
The general objective of management accounting systems:

1. Provide information required in the calculation of the cost of services, products, and any other desired destination management.
2. Providing information used in planning, control, evaluation, and continuous improvement.
3. Providing information for decision making. Management accounting information can help identify a problem, solve problems, and evaluate performance. Thus, management accounting information is needed and used in all tahapmanajemen, including planning, controlling, and decision-making.

Financial Accounting Information
Financial accounting information is a general purpose information (general purposes) are presented in accordance with Accounting Principles thank General (PABU). This information is used for internal and external parties. Financial Accounting information is presented with the assumption that the information needed investors, creditors, potential investors and creditors, management, government, and so can represent the information needs of other parties besides investors and creditors. Thus required a uniform information to all interested parties with the company's business. In general, Financial Accounting Information compiled and reported on a periodic basis so that management can meet the needs of timely information. In addition, Financial Accounting Information presented in formats that are too stiff, so less able to meet the information management needs.
According to the Statement of Financial Accounting (SFAC) No.. 2 The qualitative characteristics of financial information is as follows:

1. Relevant point is the capacity of information that can encourage a decision if utilized by the user to predict the outcome in the interests of future events based on past and present. There are three main characteristics, namely:

• The accuracy of the time (timeliness), the information that the user is ready for use before the loss of meaning and capacity in decision making.
• Predictive Value (predictive value), the information can help users in making predictions about the end result of past events, present and future.
• Feedback (feedback value), the quality of information that the user can confirm memngkinkan expectations that have occurred in the past.

2. Reliable, the intention is the quality of information that is guaranteed free of errors and irregularities or biases and have been vetted and properly presented in accordance with its objectives. Reliable has three main characteristics, namely:

• Can be checked (veriviability), the consensus in the choice of accounting measurements that can be assessed through its ability to ensure that if information is presented based on a particular method gives the same result if diverivikasi by the same method by an independent party.
• Honesty representation (representation faithfulness), namely the correspondence between numbers and descriptions akunatnsi and its resources.
• Neutrality (neutrality), a neutral financial information intended for the general needs of users and independent of assumptions about the particular needs and desires of specific users tertrentu information.

3. Power of Appeals (comparability), financial information that can be compared to present similarities and differences that arise from the basic similarities and basic differences in the companies and transactions and not merely from differences in accounting treatment.
4. Consistency (consistency), the uniformity in the determination of accounting policies and procedures that do not change from period to period.

D. TIME ORIENTATION
Financial accounting is more likely to the orientation of the past and reported after the incident occurred. Although the management accounting is also recorded and reported after the incident took place. It is strongly emphasized the provision of information. Management, for example, do not just want to know what the cost for the production process, but also want to know what the cost would be incurred to produce a product. By knowing what the cost is used for a production that can help planning the purchase of raw materials and pricing, besides other things. This future orientation is used to support managerial planning and decision making.

In this article many critics said that management accounting has become a short-term oriented. A company needs to measure the truth of the information effectively the company's performance, therefore, on balance scorecard should not be only one report describing what happened, but should, based on the variability of the key factors affecting the economic performance of companies in the future. And companies often do not report the overall internally to understand the long-term corporate goals. So there is no picture of the entire company, which eventually led to the crisis in management accounting

E. LEVEL aggregation
Provides a measure of management accounting and internal reports used to evaluate the performance of the company, product lines, departments, and managers. The point is that very detailed information on the need and provided. Financial accounting on the other hand focuses on overall corporate performance and provide a better perspective on aggregate.
There are several stages in the internal performance measures:

1. Reported net income for the purchase of materials at the beginning of the reporting lines of management and use of capital costs for assets. In this stage using the base, the company income statement consists of several components:
Gross Revenue
(-) Cost of raw materials (BBB)
Income after BBB
Adjustment of income (change, discounts)
Net income after BBB
Internal and outsourced costs
Operating margin
Interest (cost of capital assets, net x)
Net profit before tax
Taxes
Net profit after tax

2. For purposes of internal performance measurement, presentation should be reported margin is net profit after tax on net income after the BBB.

3. Report additional measure (operating leverage), which measures the percentage change in net income between the two periods of the percentage change in net income thus achieving economies of scale are positive.

4. Focus on outsourcing activities, such as information technology costs. The size of the total cost of outsourcing activity is not only stated in the bill but also includes biayadari internal activities such as accounts payable, procurement, and management necessary to support the outsourced activities.
As for external reporting elements can be described as follows:

F. Vastness
Management accounting is much broader than financial accounting. Include management accounting aspects of managerial economics, engineering industry (industial reengineering), knowledge management, as well as other fields.
Breadth of management accounting has keberdayaujian nature of objectivity and a relatively less important than the financial accounting, management accounting for the future-oriented and does not affect outside parties. Decisions taken at the akmen only estimates based on information (approximate or observations), without first seeing the reality of what really happened. Therefore, the decision must be taken quickly as the actions to be taken from the results of observations obtained. In other words, the action taken in the form of preventive action. Namely, trying to gauge what will happen in the future in the short term, responded in hopes of producing greater profits.

CONCLUSION
There are some issues faced by the profession. Truth requires management accounting information for effective performance measurement. Management accounting should be prepared to provide management with the entire picture of the company. Report to the parties in the organization to:

• Planning
• Direction and motivation
• Control
• Evaluation of work
• Emphasis on decision-making that affects the future.
• Emphasis on relevant data.
• Required information on time.
• The apartment is in the detailed reports about the departmental segment, products, customers, and employees.
• Do not need to follow accounting principles generally accepted.
• Not compulsory.

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ARTIKEL ELASTISITAS PERMINTAAN

Artikel on the elasticity of demand (ELASTISITAS PERMINTAAN) is about the definition until the benefits of measuring the elasticity of demand

DEFINITION OF DEMAND ELASTICITY
Elasticity can be interpreted as the relative magnitude of the change of variables described, as a result of variables that explain the changes.
If the variable that explained dimisalkan Q (quantity) of an item, and the variables that describe the P (Price) price, then we can formulate that the elasticity is:

There are 2 kinds of elasticity in general are:

1. Elasticity point (Point elasticity), which measures the elasticity at a particular point or the movement of several points.
2. Arc Elasticity (Arc Elasticity), which measures the elasticity at several points simultaneously.

Demand Elasticity
Is a measurement of quantity to show how much influence the price changes on the demand of goods.
There are 3 types of elasticity of demand is:

1. Price elasticity of demand
2. Income elasticity of demand
3. Elasticity of Demand Cross

Determinant-determinant Demand Elasticity

Availability of the Nearby Substitution Goods
Goods with the nearest substitutes tend to have more elastic demand because consumers easier to replace the item with another. For example, butter and margarine is the stuff that easily replaced by another. Increases in the price just a little butter, margarine, if prices continue, will result in the amount of butter were sold off dratis. Conversely, because the egg is a meal without close substitutes, the demand for eggs is not seelastis demand for butter.

Needs versus luxury
Needs tend to have inelastic demand, otherwise the luxury to have elastic demand. When the cost of doctor visits increased, oreng will not dramatically change their frequency to the doctor, though perhaps not as frequently as before. Conversely when the cruise ships increases, the amount of demand for cruises will drop a lot. The reason is because most people see the doctor as a necessity, while cruise ship as a luxury. An item is a necessity or a luxury does not depend on the nature of things, but at the buyers choice. For a sailor who was not paid much attention to his health, cruise ships may be a necessity with inelastic demand, while the doctor is a luxury with elastic demand.

Market Definition
Elasticity of demand in all types of markets depends on how we describe the market boundaries. Narrowly defined markets tend to have more elastic demand than the defined area, because it's easier to find substitutes for the goods narrowly defined. For example, food, a broad category, which has inelastic demand because there are no substitutes for food. Ice cream, a narrower category, has a more elastic demand because it is easy to replace with other dessert. Vanilla ice cream, a very narrow category, has a very elastic demand for other flavor ice cream are substitutes almost perfectly for the vanilla.

Range
Goods tend to have more elastic demand during a longer time. When gasoline prices rise, the amount of gasoline demand decline only slightly in the first few months. But after that, however, people will buy the cars more fuel efficient, using public transportation, and moved to work closer to where they live. In recent years, the amount of demand for gasoline will decrease dratis.

Calculating Elasticity of Demand
The economists calculate the elasticity of demand as the percentage change in quantity demanded divided by percentage change in variables that influence, which can dimisalkan with variable rates

Price elasticity of demand = percentage change in the amount of demand / price percentage change

For example, suppose that a 10 percent increase in price resulted in the amount of ice cream ice cream you buy will fall by 20 percent. We calculate the elasticity of your request as follows:

Price elasticity of demand = 20% / 10% = 2

Factors that affect elasticity:

1. How much other stuff to replace the goods concerned.
2. How much of that revenue will be spent to buy the goods in question.
3. time analysis
4. Many kinds of goods whether or not relevant.

Demand Elasticity measurement benefits:

1. To the company, can be used as a basis for making a policy or sales strategy.
2. To the government, with the knowledge of the nature of goods (export and import) can be arranged to support a policy.

READ MORE - ARTIKEL ELASTISITAS PERMINTAAN

ARTIKEL AKUNTANSI SEKTOR PUBLIK

This artikel discusses the Public Sector Accounting (Akuntansi Sektor Publik), from its history to the Public Sector Accounting Implementation in Indonesia.

Public Sector Accounting History
The history of public sector organizations in fact have existed for thousands of years ago. In his book, Vernon Thurs (1989) explained that the public sector accounting practices have actually existed for thousands of years BC. More influenced by its appearance on the interaction occurs in society and social forces within society. Social forces of society, which generally form the government. These public sector organizations, can be classified in:

1. The spirit of capitalization (Capitalistic Spirit).
2. Political and economic events (Economic and Politic Event).
3. Technological innovation (Inovation Technology).

Aspects Philosophy Public Sector

From the Anglo-American variety of books, public sector accounting is defined as private accounting mechanisms applied in the practices of public organizations. From various old books publications of Western Europe, public sector accounting is the accounting rule. And various occasions referred to as public financial accounting. Various recent developments, the impact of the implementation than Accrual base in New Zealand, this understanding has changed. Accounting for the public sector is defined as the accounting of public funds. Accounting for public funds can be interpreted as: "... the mechanism accounting techniques and analysis applied to the management of public funds". From the above definition should be interpreted as a public fund of funds owned by the community - not the individual, which is usually managed by organizations of the public sector, and also on cooperation projects of public and private sectors. In Indonesia, public sector accounting can be defined: "... the mechanism accounting techniques and analysis applied to the management of public funds in higher institutions and state departments below, local governments, enterprises, public enterprises, NGOs and social foundations, as well as in project - cooperation projects of public and private sectors ".

TYPES OF PUBLIC SECTOR BUDGET
Broadly speaking there are two main approaches that have fundamental differences. Both approaches are:

1. Traditional budget or a conventional budget
2. The new approach is often known as the New Public Management approach.


1. TRADITIONAL BUDGET
Traditional budgetary approach is most widely used in developing countries today. There are two main features in this approach, namely: (a) how to prepare a budget based on incrementalism approach and (b) the structure and composition of besifat budget line-items.
Another feature inherent in the traditional budget approach are: (c) tend to be centralized; (d) is the specification; (e) annual and (f) use the principle of the gross budget. Traditional budget structure with these characteristics could not disclose the amount of funds spent for each activity, and even the traditional budget fails to provide information about the amount of activity plan. Because of the unavailability of such information, then the only measure that can be used for the purpose of compliance monitoring is the use of budget levels.

THE CHARACTERISTICS OF TRADITIONAL BUDGET:

Incrementalism

The emphasis and the primary purpose is the traditional approach to supervision and centralized accountability. Traditional budget is incrementalism, which is only adding or subtracting the number of dollars in budget items that have been there before with the previous year using data as a basis to adjust the size of the addition or subtraction without in-depth studies carried out.
The main problem of traditional budget is related to the lack of attention to the concept of value for money. The concept of economy, efficiency and effectiveness are often not taken into consideration in the traditional budgeting. In the absence of attention to the concept of value for money of this, often at the end of the fiscal year budget excess pengalokasiannya then imposed on the activities actually less important to implement.
As a result of the use of historical cost of these services is an item, program, or activity will appear again in next year's budget despite the fact that these items are not relevant required. Changes in the budget just touched the nominal dollar amount adjusted for inflation, population, and other adjustments.

Line-item

Another feature is the structure of the traditional budget is the budget line-item basis based on the nature (nature) of revenues and expenditures. Method of line-item budget is not possible to eliminate the revenue items or existing expenditure in the budget structure, although in fact the real specific items are no longer relevant for use in the current period. Because it is so, the use of traditional budgets do not allow for accurate performance assessment, because the only criterion that can be used is solely on the submission of the proposed use of funds.

Budgeting using line-item structure based on the reason for the orientation of the budget system is intended to control spending. Based on this, the traditional budget prepared on the basis of the nature of revenues and expenditures, such as government income from employers, income from taxes, or expenses for salaries, expenses for purchases of goods, and so on, rather than based on the objectives to be achieved with the expenditure.

2. APPROACH TO BUDGET PUBLIC NPM
Era of New Public Management
Since the mid-1980s has been public sector management changes quite dramatically from the traditional management systems that seem rigid, bureaucratic, and hierarchical modeling of public sector management more flexible and accommodate the market. These changes are not just small and simple changes. This amendment has changed the role of government especially in terms of the relationship between government and society. New paradigm that emerged in the public sector management is the approach of New Public Management.
New Public Management focused on public sector management performance-oriented, rather than policy oriented. The use of New Public Management paradigm raises some consequences for the government include the demands for efficiency, cutting costs (cost cutting), and the tender competition.

One model of government in the era of New Public Management is a model of governance proposed by Osborne and Gaebler (1992) who stated in his view known to the concept of "reinventing government". New perspectives of government according to Osborne and Gaebler are:

1. Government catalyst: a focus on providing guidance rather than the production of public services. Government should provide a variety of public services, but not necessarily directly involved with the production process (producing). Production of public services by government must be made as an exception, and not a requirement, the government only produce a public service that can not be done by non-governmental parties.
2. Government's community: empowering the community rather than serve. Government should give authority to the community so that they can become people who can help themselves (self-help community).
3. Competitive Government: inject the spirit of competition in the provision of public services. Competition is the only way to save costs while enhancing service quality. With competition, many public services can be improved to increase the quality without the cost.
4. The government is driven by the mission: to change the organization driven by regulations to be an organization that is driven by the mission.
5. Results-oriented government: funding inputs rather than results. In the traditional government, the amount of budget allocation on a work unit is determined by the complexity of the problems faced. Increasingly complex problems faced, the greater the funds allocated.
6. Customer-oriented government: meeting customer needs, not bureaucracy.
7. Government entrepreneurship: able to create income and not merely to spend.
8. Anticipatory government: to prevent than cure. Government bureaucratic traditional focus on the production of public services to solve public problems.
9. Decentralized government: from hierarchy to participation and teamwork.
10. Oriented government (mechanisms) market: a change with the market mechanism (incentive system) and not by administrative mechanisms (procedures and enforcement systems). There are two ways of resource allocation, the market mechanism and administrative mechanisms. Of the two, the market mechanism proved to be the best in allocating resources. Traditional government uses administrative mechanism that is using the command and control, took out the procedures and standard definition, and then ordered the people to carry it out (in accordance with the procedure). Entrepreneurial government uses the market mechanism does not command and control, but developing and using an incentive system to keep people from doing activities that harm society.

Public Sector Accounting Implementation in Indonesia

One form of the application of accounting techniques in the public sector is state-owned organizations. In the year 1959 the old order of government began a policy of nationalization of foreign companies are transformed into state-owned enterprises (SOEs). But because it is not managed by professional managers and too much politicization 'or government intervention, resulted in the company only made as' milch cow' by the bureaucrats. So that history does not show the presence of good results and are not encouraging. This condition continues during the new order. More contrast at the time of issuance of Government Regulation No. 3 Year 1983 on the functions of the SOEs. By considering some of these functions, the consequences that must be borne by the state as a public company is highlighting its presence as an agent of development rather than as a business entity. In spite of it all, that the existence of public sector accounting practices in Indonesia with a clear legal status has been around for many years rolled by a legitimate government. One of them is the Public Telecommunications Company (1989)

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ARTIKEL REKSADANA (MUTUAL FUND)

This artikel discuss about Reksadana (Mutual Fund).
Mutual funds is the management of container and the pattern of fund / investor capital for a group to invest in investment instruments available in the market by buying mutual fund units. These funds then managed by the Investment Manager (MI) into the investment portfolio, whether it be stocks, bonds, money market or securities / other security.

Under the Capital Market Law number 8 of 1995 Article 1, paragraph (27): "Mutual fund is a container used to collect funds from the community for the next Financier portfolio invested in securities by the Investment Manager."

From the second definition above, there are three important elements in terms of Mutual Fund are:

1. The existence of a collection of public funds, both individual and institutional
2. Joint investment in the form of a portfolio of securities that have diversified; and
3. Investment managers believed to be the fund manager owned by the investor community.

In mutual funds, investment management managing funds placed in securities and realize gains or losses and receive dividends or interest dibukukannya into the "Net Asset Value (NAV) fund it.

Wealth mutual funds managed by investment managers are required to be stored in the custodian banks that are not affiliated with the investment manager, custodian bank where this will act as a collective and day care administrator.


Legal Forms of Mutual Funds

Under the Capital Market Law No. 8 of 1995 Article 18, paragraph (1), the legal form of Mutual Funds in Indonesia there are two, namely the form of Limited Liability Mutual Fund (PT. Mutual Funds) and Mutual Funds form the Collective Investment Contract (KIK).

Mutual Fund Company form (PT. Mutual Funds)
a company (limited liability company), which from the side of the legal form is no different from other companies. The difference lies in the type of business, the type of investment portfolio management business.

Collective Investment Contract
contract is created between the Investment Manager and Custodian Bank which also binds the holder of the Investor Units. Through this contract the Investment Manager is authorized to manage the securities portfolio and the Custodian Bank is authorized to implement the care and administration of investment.


Characteristics of Mutual Fund

Based on the mutual fund characteristics can be classified as follows:

Open Mutual Fund
are mutual funds that can be sold back to the Investment Management Company who published it without going through the mechanism of the effect of trade on the Stock Exchange. Its selling price is usually equal to the net asset value. Most of the existing mutual fund is an open fund.

Mutual Funds Closed
are mutual funds that can not be sold to an investment management company that published it. Closed mutual fund units can only be resold to other investors through the mechanism of the Stock Exchange trading. Its selling price could be above or below net asset value.


Types of Mutual Funds

1. Fixed Income Mutual Fund.

Mutual funds that invest at least 80% of managed funds (assets) are in the form of debt securities.

2. Mutual fund shares.

Mutual funds that invest at least 80% of the funds are managed in equity securities.

3. Mixed mutual funds.

Mutual fund with a target asset allocation ratio of stocks and securities fixed income that can not be categorized into three other mutual funds.

4. Money Market Mutual Fund.

Mutual funds are investments are invested in debt securities with a maturity of less than one year.

Net Asset Value

NAV (Net Asset Value) is one measure to monitor the result of a mutual Dana.NAB per share / unit of participation is a reasonable price from a Mutual Fund portfolio after deducting operating expenses and then divided by the number of shares / units has been outstanding (investor owned) at that time.


Benefits of Mutual Funds

Mutual Fund has several benefits that make it as one of the attractive investment alternatives include:

1. Managed by professional management

The management of a mutual fund portfolio held by the Investment Manager who are specialized expertise in fund management. Investment Manager role is very important because the individual Investors generally have a limited time, so can not do research directly in analyzing the effects of price and access to capital market information.

2. Investment Diversification

Diversification, or spreading investments embodied in the portfolio will reduce risk (but not eliminate), because the funds or assets invested in mutual funds a variety of effects that the risks were too scattered. In other words, the risk is not as big a risk when buying one or two types of stocks or individual securities.

3. Transparency Information

Mutual Funds are required to provide information on portfolio development and costs continuously, so holders of Units can monitor the benefits, costs, and risks of each Fund shall saat.Pengelola announced Net Asset Value (NAV) every day in newspapers and publishing the annual financial statements prospectuses and annual and regular basis so that investors can monitor the progress of its investments on a regular basis.

4. High Liquidity

In order to be successful investments, each investment instrument must have a sufficient level of liquidity high. Thus, Investors can melt back its participation unit at any time according to provisions made by each Mutual Fund making it easier for investors manage cash. Open mutual fund shall buy back its participation unit that is very liquid.

5. Low Cost

Because the mutual fund is a collection of funds from many investors and then managed in a professional, then in line with the potential to make these investments will generate transaction costs also efficiency.

Transaction costs will be lower than if individual investors do their own transactions in the stock.


Mutual Fund Investment Risk

For mutual fund investing, investors must know the types of risks that potentially arise when buying Mutual Fund.

1. Risk reduction NAV (Net Asset Value) Units

The decrease was caused by the market price of investment instruments that are included in the Mutual Fund portfolio has decreased compared to the initial purchase price. Causes of decline in market prices Mutual fund investment portfolios may be caused by many things, among them due to stock market performance is worse, the deteriorating performance of the issuer, political and economic situation of uncertainty, and many other fundamental causes.

2. Liquidity Risk

Potential risks of this liquidity could occur if holders of Units in one mutual fund manager had to do a particular investment fund penarikkan in large numbers on the day and the same time. Term, the Investment Manager has experienced rush (withdrawal of funds en masse) of Investments mutual fund unit. This can happen if there is a negative factor that incredible affect mutual fund investors to sell back the Units mutual funds. These extraordinary factors of a political and economic situation is deteriorating, the closure or bankruptcy of several public listed company shares or bonds to the Mutual Fund portfolio, as well as the Investment Manager dilikuidasinya company as the manager of the Mutual Fund.

3. Market Risk

Market risk is the situation when the price of investment instruments has decreased due to declining performance of the stock market or bond market drastically. Another term is the market is experiencing bearish conditions, the prices of stocks or other investment instruments prices decline drastically. Market risk that occurs will indirectly lead to NAV (Net Asset Value) which is in the Mutual Fund Units will decline as well. Therefore, if you want to buy certain types of Mutual Funds, investors should be watching the market trend of the instrument itself Mutual fund portfolio.

4. Default Risk

Default risk occurs if the Investment Manager is buying the bonds of issuers that experienced financial difficulties earlier when the company's financial performance is still fine, so the issuers are not forced to pay its obligations. These risks should be avoided by choosing an investment manager purchasing strategy investment portfolio closely.

READ MORE - ARTIKEL REKSADANA (MUTUAL FUND)

ARTIKEL PERTUMBUHAN EKONOMI

Definition of Economic Growth (PERTUMBUHAN EKONOMI)
Thr definition is to be distinguished economic growth with economic development. Economic growth in this artikel, the author wants to emphasize that economic growth is just one aspect of economic development which emphasizes on improving the particular aggregate output per capita aggregate output.
Economic growth can be interpreted as a process of change a country's economic condition is continuously towards a better situation for a certain period. Economic growth can be interpreted also as a process of the production capacity of an economy are realized in the form of an increase in national income.
The economy is said when the amount of growth of real remuneration for the use of production factors in a given year is greater than the previous year.

Indicators are used to calculate the level of economic growth

• Growth rate of GDP (Gross Domestic Product)
• Growth Rate GNP (Gross National Product)

In practice numbers, GNP is less commonly used, the more popular used is GDP, since GDP numbers only see boundaries, limited to the country concerned.

Economic Development Differences in Economic Growth

• Economic development is more qualitative, not only increase production, but there are also changes in the structure of the economy.
• Economic growth is more quantitative success, namely the increase in incomes and standards of production output levels produced

Eq Economic Development with Economic Growth

• Both are trends in the economic field.
• The subject matter is the amount of final per capita income.
• Both of them became the responsibility of government and require the support of the people.
• Both affect the welfare of the people.

Factors Affecting Economic Growth

1. Human Resources factor, same with the process of development, economic growth is also influenced by HR. Human resources is the most important factor in the development process, how quickly the development process depends on the extent of human resource development as a subject has sufficient competence to carry out the development process.
2. Factors Natural Resources, Most developing countries rely to natural resources in carrying out the construction process. However, natural resources alone does not guarantee the success of the process of economic development, if not supported by kemampaun human resources in managing the natural resources available. Natural resources referred dinataranya soil fertility, mineral wealth, mining, forest products and the wealth of marine wealth.
3. Factors Science and Technology, development of science and technology that increasingly encourages rapid acceleration of the development process, change the pattern of the original work using the human hand was replaced by sophisticated machines to the aspects affecting the efficiency, quality and quantity of a series of economic development activities undertaken and the ultimately resulting in the acceleration of economic growth.
4. Cultural factors, cultural factors impact on economic development itself is done, these factors can act as a generator or driving the development process but can also become an obstacle to development. Culture that can encourage the development of such hard work attitude and work smart, honest, hardworking and so on. The culture that may hinder the development process including the anarchist attitude, selfish, wasteful, service learning, and so on.
5. Capital resources, capital resources needed to cultivate human resources and improve the quality of science and technology. Capital resources in the form of capital goods is very important for the development and facilitation of economic development because of capital goods may also increase productivity.

READ MORE - ARTIKEL PERTUMBUHAN EKONOMI

ARTIKEL AKUNTANSI BIAYA STANDAR

This artikel discusses the Cost Accounting Standards (Akuntansi Biaya Standar)
Standard cost accounting is divided into two;

1. Single method (single plan)
2. Dual method (partial plan)


Difference between the two lies in the presentation time information about the deviation between the standard costs with actual costs to management.

METHOD OF MULTIPLE (Partial PLAN)
Characteristics;

• BDP account debited with actual costs and credited with the standard cost. BB Inventories are recorded at cost and behold, while finished products inventories are recorded for the standard basic price.
• Difference in cost is calculated at the end of each accounting period.
• Difference in total cost is the difference between standard costs and actual costs.

Standard Cost Flow;
1. Recording BBB
BDP - BBB xxx
Inventories BB xxx

2. Recording BTKL
BDP - BTKL xxx
Salaries and Wages xxx

3. Recording BOP - Method 1
Indeed BOP xxx
Various accounts credited xxx
BDP - BOP xxx
Indeed BOP xxx

Recording BOP - Method 2
Indeed BOP xxx
Various accounts credited xxx
BDP - BOP xxx
BOP is charged xxx
BOP is charged xxx
Indeed BOP xxx

4. HP product listing
Inventories of finished products xxx
BDP - BBB xxx
BDP - BTK xxx
BDP - BOP xxx

5. Recording of HP products in the process
Product inventories in the process of xxx
BDP - BBB xxx
BDP - BTK xxx
BDP - BOP xxx

6. Recording of HP products that are sold
Cost of goods sold xxx
Inventories of finished products xxx

7. Recording of the difference in cost
Difference BB
BB price difference xxx
difference in the quantity of BB xxx
BDP - BBB xxx
Difference BTKL
Difference in Efficiency wages xxx
Difference in wage rates xxx
BDP - BTK xxx
Difference BOP
Adjusting methods used.


METHOD SINGLE (SINGLE PLAN)

1. Recording Fees-Difference Raw Materials Price BB BB recorded when purchased
Inventories BB xxx
Xxx payable
The excess purchase price BB XXX
BDP - BBB xxx
Difference in the use of BB xxx
Inventories BB xxx

2. Recording Fees-Difference Raw Materials Price BB BB recorded when used
Inventories BB xxx
Xxx payable
BDP - BBB xxx
Difference in quantity BB xxx
Inventories BB xxx
BB price difference used xxx

3. Recording Fees-Difference Raw Materials Price BB BB recorded when purchased and used
Inventories BB xxx
Accounts Payable xxx
Purchase Price Difference BB xxx

BDP - BBB xxx
Usage Difference BB xxx
Inventories BB xxx

Purchase Price Difference BB xxx
Price Difference Purchased BB xxx

4. Recording of Direct Labor Cost
Salaries and Wages xxx
Salaries and wages Debt xxx
BDP - BTK xxx
Difference in efficiency wage xxx
Salaries and wages xxx
Difference in wage rates xxx

5. Recording Factory Overhead - Difference Method 2
BDP - BOP xxx
BOP is charged xxx

Indeed BOP xxx
Various accounts credited xxx

BOP is charged xxx
Indeed BOP xxx

Difference of control xxx
Difference in Volume xxx
Indeed BOP xxx

6. Difference
BDP BOP
Difference efficiency
BOP is charged
BOP real
Various accounts credited
BOP is charged
BOP real
The excess expenditure
The excess capacity
BOP Lo

7. Finished products and BDP End
Inventories Finished products
BBB BDP
BDP BTK
BDP BOP
Stock BDP
BBB BDP
BDP BTK
BDP BOP

8. HPP and Sales
Cost of goods sold
Inventories of finished products
Cash / Receivables
Sales

READ MORE - ARTIKEL AKUNTANSI BIAYA STANDAR