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.

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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)

READ MORE - ARTIKEL AKUNTANSI SEKTOR PUBLIK

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

ARTIKEL EKSPOR IMPOR INDONESIA

Before discussing the problem of exports and imports of Indonesia, this artikel first will discuss the definition of exports and imports and its impact on Indonesia's economy.

Export is the process of transportation of goods or commodities from one country to another country legally, generally in the trade process. Export process in general is an act to remove the goods or commodities from the country to put it another country. Exports of goods generally requires the intervention of customs at the sender and recipient countries. Exports are an important part of international trade, the opposite is imported (Indonesian From Wikipedia, the free encyclopedia)

Import is the process of transportation of goods or commodities from one country to another country legally, generally in the trade process. The process is generally an act of imports of goods or commodities entering from other countries into the country. Imports of goods generally requires the intervention of customs at the sender and recipient countries. Imports are an important part of international trade, the opposite is the export (Indonesian From Wikipedia, the free encyclopedia)

CONDITION OF EXPORT INDONESIA

Preferential treatment for the Indonesian exports have intensified since 1983. Since then, exports to the attention of accelerating economic growth along with changing the strategy of industrialization, the emphasis on import substitution industrialization to export promotion industries. Domestic consumers buying imported goods or foreign consumers to buy domestic goods, to be something very unusual. Very sharp competition among different products. In addition to price, quality or quality of goods into the determinants of competitiveness of a product.
Cumulatively, the value of Indonesian exports from January to October 2008 reached USD118, 43 billion or 26.92 percent increase compared to the same period in 2007, while non-oil exports reached USD92, 26 billion, an increase of 21.63 percent. Meanwhile, according to sector, exports of agricultural, industrial, and other mining products and the period increased respectively 34.65 percent, 21.04 percent and 21.57 percent over the same period the previous year.

As well during this period, exports of 10 classes of goods contributed 58.8 percent of the total non-oil exports. Tenth class is, animal fats and vegetable oils, mineral fuels, machinery or electrical equipment, rubber and rubber goods, machinery or mechanical appliances. Then there ore, crust, and the gray metal, paper or cardboard, not knitted apparel, wood and articles of wood, and tin.

During the period from January to October 2008, exports from these 10 groups of goods contributed 58.80 percent of the total non-oil exports. In terms of growth, 10 groups of goods exports increased 27.71 percent over the same period in 2007. Meanwhile, the role of non-oil exports outside the 10 classes of goods in January-October 2008 of 41.20 percent.

Japan was still the largest export destination with a value of USD11, 80 billion (12.80 percent), followed by the United States with a $ 10 value, 67 billion (11.57 percent), and Singapore to the value $ 8, 67 billion (9.40 percent ).

The role and development of Indonesian non-oil exports by sector for the period January to October in 2008 compared to the year 2007 can be seen on. Exports of agricultural products, industrial products and mining and other products each increased 34.65 percent, 21.04 percent and 21.57 percent.

Viewed from its contribution to overall exports from January to October 2008, the contribution of industrial products exports amounted to 64.13 percent, while the contribution of exports of agricultural products amounted to 3.31 percent, and the contribution of mining exports amounted to 10.46 percent, while the contribution of oil and gas exports amounted to 22.10 percent.

Although the overall conditions improve and Indonesia exports increase, no doubt since the global financial crisis, the condition of Indonesia's exports to decline. Call it the export of September that had decreased to 2.15 percent or $ 12, 23 billion when compared with August 2008. However, a year-on-year increase of 28.53 percent.

INDONESIA IMPORT CONDITIONS

Import situation in Indonesia was always considered good, because according to the group the use of goods, the role of imports for consumer goods and raw materials / auxiliary during October 2008 has decreased compared to the previous month respectively from 6.77 per cent and 75.65 per cent to 5, 99 per cent and 74.89 per cent. While the role of capital goods imports increased from 17.58 percent to 19.12 percent.

While views of the role of the total Indonesian non-oil imports during January-October 2008, the engine per airplane mechanic gives the biggest role of 17.99 percent, followed by machinery and electrical equipment for 15.15 per cent, iron and steel of 8.80 per cent, vehicle and share of 5.98 per cent, organic chemicals by 5.54 percent, plastics and plastic goods by 4.16 per cent, and articles of iron and steel of 3.27 percent.

In addition, the following three classes of goods imported to the role of under three percent of the fertilizer by 2.43 percent, 2.39 percent for cereals and cotton of 1.98 percent. The role of imports of ten major groups of goods reached 67.70 percent of total non-oil imports and 50.76 percent of total imports overall.

The latest data shows that during the October 2008 non-oil import value Bonded Zones (KB / duty-free area) is $ 1, 78 billion. The number is experiencing a deficit of USD9, 3 million, or 0.52 percent compared to September 2008.

Meanwhile, the total value of Indonesian non-oil imports during that period for USD64, 62 billion or 76.85 percent came from 12 major countries, namely China for $ 12, 86 billion or 15.30 percent, followed by Japan for $ 12, 13 billion (14 , 43 per cent). Singapore next play 11.29 percent, the United States (7.93 percent), Thailand (6.51 percent), South Korea (4.97 percent), Malaysia (4.05 percent), Australia (4.03 percent), Germany (3.19 percent), Taiwan (2.83 percent), France (1.22 percent), and the United Kingdom (1.10 percent). Meanwhile, Indonesia's import from ASEAN reached 23.22 percent and from 10.37 per cent of the European Union.

READ MORE - ARTIKEL EKSPOR IMPOR INDONESIA

ARTIKEL SISTEM TEKNOLOGI INFORMASI AKUNTANSI

This artikel examine about Sistem Teknologi Informasi Akuntansi.
When computers and information technology components are combined in Accounting Information Systems, no major activity is added or deleted. Accounting Information System remain collecting, processing, and storing data. It produces reports and other information.

Accounting Information Systems combines control of the counting data from beginning to end. However, computerized system of accounting information systems often change the characteristics of the activity. Data should be collected by using a special gauge, sometimes committed by accounting employees.

In some cases, often the source documents are sometimes lost. Most, but not all, stages of data processing occur automatically. The resulting output is clean and simple, consisting of different variations. In addition, the output can be distributed to other customers by contacting the local network that has connected with microcomputers.
The increase in data processing is necessary to implement the provision of computer technology:

1. Transaction processing and other data more quickly.
2. The accuracy of calculation and comparison of data better.
3. Processing costs are less expensive for all transactions.
4. More time to prepare reports and other data.
5. More data storage space is short, with better access when needed.

Currently, many business transactions are transmitted through various types of electronic remote network. It could be a network of smaller networks that involve only a few computers in a specific business scope, or a very large network covering the entire earth. Whatever, the electronic network is a group of computers that connect electronically. Connection allows the company to comfortably assemble transaction data and distributing information to various locations that are physically

There are times when the network is classified in accordance with the scope of the network range. Netwok Local Area (LAN) is a network at a specific allocation, as in a building or group of buildings located adjacent to each other. Metropolitan Area Network (MAN) is a network that is in a particular city or metropolitan area. Wide Area Network (WAN) is a computer network that includes at least two metropolitan areas.

From the perspective of partikal, the main difference between the three levels of the network is the data stream that flows in the network. Associated with the hardware technology, the flow of data will flow faster through the Local Area Network and will be later than the Wide Area Network. But from the standpoint of accounting transaction processing, data flow differences are not too important.

In the past, each type of network has a certain type of hardware and certain software standards as well. In practice, every computer vendor provides standards different. As a result, at that time, the company prefers to communicate with other companies using the computer instead of letters. But the Internet has enabled the existence of a universal communication standard for all networks, and technology available today allows any type of computer in every type of jarinagn to exchange information with other computers around the world, with very easy and convenient.

The Internet is eleltronik line consists of various standards and protocols that enable computers in any location to communicate with each other. One of the best ways to describe the Internet is explain the history of the Internet itself. An early version of the Internet practically invented the cold war era, when the U.S. government to find means to maintain military communications during a nuclear war.

Various protocols and technologies related to the Internet has been so popular that many companies adopt the protocol and technology by means of internal communication within the company LAN. This phenomenon gave birth to the Internet in-house, known as intranets.

For those who are in the company, an intranet will appear as part of the Internet. In a sense, an organization's employees can access corporate information repository in the same way they use to access local information anywhere on the Internet. The only difference is the intranet can not be seen or not available to parties outside the company. Or another alternative, some or all parts of the intranet can also be available to parties outside the company, after the intranet to be registered.

One variation of the intranet is the extranet. Extranet is intarnet of two or more firms are connected into one. Common extranet connect to a corporate intranet intranet intranet supplier or customer company.

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DRIVERS DAN METRICS DALAM RANTAI PASOKAN|PAPER

This paper examine about DRIVERS DAN METRICS DALAM RANTAI PASOKAN.
In understanding how companies can improve supply chain performance in the ability to respond and efficiency, it must examine the triggering of the supply chain include:

1. Facilities (facilities)
This triggers an actual physical location in supply chain network in which the product is stored, processed, and manufactured. Two main types: the production and storage. The debate about the role, location and capacity of the facility fleksibitas have a significant impact on supply chain performance.

2. Inventories
These triggers include all raw materials, goods in process and finished goods in the supply chain. Changing the inventory policy, can alter the efficiency and ability to react company.

3. Transportation
This trigger is required to move supplies from one point to another in the supply chain. Transportation can be various combinations of ways and channels with their respective characteristics.

4. Information
This trigger consists of data and analysis of facilities, supplies, transportation, cost, price, and customers, in the supply chain. Most capable of information in the supply chain performance because it has a direct impact on each trigger and also help in improving management of supply chain opportunities and thus more efficient.

5. Resources
This triggers a choice of who / part of the supply chain activities to be used as production, storage, transportation, or management information. In the strategic level, this decision to decide whether the company's performance or whether the functions that are outsourced by the company. Decisions relating to these triggers, impact on the ability to respond and efficient supply chain companies.

6. Pricing (pricing)
These triggers determine how much the company will issue a price for goods and services contained in the supply chain. Impact on the pricing behavior of buyers of goods and services, thus can have an impact on supply chain performance.

Of each of these supply chain triggers, triggers interact with other supply chain to determine the level of response capability and efficiency of the company. As a result, this triggers the structure to determine if and how the impact on supply chain performance.

Triggers Compilation Framework
To be successful, companies must develop a good combination of the three logical and three cross-functional triggers. For each trigger, supply chain managers must make trade-off between efficiency and the ability to react, based on the interaction with other triggers. This combination affects the trigger and then determine the ability to respond and benefit the entire supply chain.

Most firms, starting with competitive strategy and then decide whether the supply chain strategy that will be used. This supply chain strategy determines how the supply chain should make the company easier and more efficient action.

Facilities
Role in the supply chain, the facility is located where the supply chain. With the facilities, supplies can be changed both in the manufacturing process and stored.
In a competitive strategy, the role of the facility is a key trigger of the supply chain performance capability and efficiency to respond.

The decision in the facility will help the company's success strategy. Components of the facility's decision must be analyzed in the form of role, location, capacity, and facilities associated with the metrics.

Inventories
Inventories in the supply chain is a meeting between demand and supply. Role in the supply chain increase the number of requests that can be filled with a product that is ready and there when customers need it. Another significant role is in reducing costs by economies of scale that existed during the production and distribution.

Inventories can be raw materials, goods in process and finished goods. Inventory is a source of major costs in the supply chain and has a major impact on the company kemempuan respond. Meanwhile, the role of inventories in the competitive strategy is to support the company's competitive strategy.
Components of inventory decisions that need to be analyzed in the form of cycle inventory, safety stock, seasonal inventory, production ability levels, and inventory-related metrics.

Transportation
Transportation to move products between different places in the supply chain. Just like other triggers, transportation also has a big impact for the ability to respond and the efficiency of the company. More rapid transport supply chain causes more rapid response but not more efficient. Types of transportation companies can also affect the supply and location of facilities in the supply chain.

Role in the company's competitive strategy is to describe the state of the company regarding the consideration would target the needs of customers. If companies want a competitive strategy of target customers with the level of demand that has a high response and the customer also has a high ability to pay the transportation company should use as a trigger to better respond to supply chain.
Component of transportation decisions that need to be analyzed in the form of transportation network design, choice of means of transportation, and transportation-related metrics.

Information
Information is affecting every part of the supply chain. Provides information or service relationship between the various parts of the supply chain, so as to coordinate and maximize the total supply chain profitability. Information is also important in the operation of each part of the supply chain.

The role of information in competitive strategy in a company used to make these companies respond faster and more efficiently. Rapid growth in the importance of information technology is evidence of the impact of information that can grow the company.
Components decisions that need to be analyzed information in the form of push vs. pull, coordination and sharing of information, forecasting and comprehensive planning, technology that enables and information related to metrics.

Resources
Resource is a set of business processes required in the purchase of goods and services. Managers must first decide which tasks will be outsourced and that will be done by the company itself.
Its role in competitive strategy is very important that the level of efficiency and ability to respond to that will be received by the supply chain. In some examples of companies to outsource to respond if the 3 parts are too expensive in developing unuk company's ability to respond.
Components of resource decisions that need to be analyzed in the form of in-house or outsourced, supplier selection, procurement, resource-related metrics.

Pricing (Pricing)
Pricing is a process in which firms decide how much to charge customers for goods and services produced by the company. Impact on the pricing segment of customers who choose to buy the product, as well as customer expectations. This directly affects the supply chain to respond to the same level as the nature of demand in the supply chain.

The role of pricing in competitive strategy of targeting customers. This resulted in the importance of companies to develop supply chains that can bring together two different needs.
Components of pricing decisions that need to be analyzed in the form of pricing and economies of scale, everyday low pricing vs. high-low pricing, fixed price versus menu pricing, and pricing-related metrics.

Barriers achieving strategic fit
The key to achieving strategic fit is the company's ability to find a balance between the ability to respond and the efficiency that brings the needs of target customers. This decision should be allocated in the responsiveness spectrum where companies are faced with many obstacles.

These obstacles can increase the company's difficulties in creating the ideal balance, but on the other hand these obstacles can increase the chance the company to increase supply chain management.
The following constraints, which can be overcome if the manager can increase a company's ability to obtain maximum profitability of the supply chain are:

• Increased product variety
• Reduced product life cycle
• Increased customer demand
• Solving the supply chain ownership
• Globalization
• The difficulty implementing new strategies

Many obstacles, such as the emergence of variations and short product life cycles, can lead to increased difficulty in achieving supply chain strategy fit. The existence of barriers-hamabatan can create great opportunities for companies to use supply chain management in gaining competitive advantage.
Describes the main obstacles in the company to help manage supply chains successfully. Above constraints is a factor that can hamper the performance of the supply chain.

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