tag:blogger.com,1999:blog-22083594623320927462023-11-15T23:39:00.364-08:00articles awanawanerst bloghttp://www.blogger.com/profile/04185766161567297889noreply@blogger.comBlogger47125tag:blogger.com,1999:blog-2208359462332092746.post-9602302147108984072012-06-04T11:25:00.002-07:002012-06-04T11:25:25.250-07:001. INTERNATIONAL ACCOUNTING HARMONIZATION<h1 style="text-align: left;">
<span style="color: black;"><strong><a href="http://blueflash-suki.blogspot.com/2012/04/international-accounting-harmonization.html"><span style="color: black;"><br /></span></a></strong></span></h1>
<div style="text-align: justify;">
In 1971, Prof. Thomas R. Weirich, Clarence G. Avery and Henry R. Anderson suggests three different approaches:</div>
<div style="text-align: justify;">
A. Universal system<br />
2. Descriptive and informative approach that includes all the methods and standards of all countries, and<br />
3. Accounting practices of subsidiaries in foreign countries and parent firms.</div>
<div style="text-align: justify;">
They called and explained this defisional approaches, each of the following:</div>
<div style="text-align: justify;">
The world of accounting. Within the
framework of this concept, the international accounting is considered as
a universal system that can be adopted by all countries. Generally
Accepted Accounting Principles (GAAP) for the entire world, sort of in
the U.S., will be established. Practices and principles will be
developed so that it can be applied in all countries. This concept will
be the ultimate goal of the international accounting system.</div>
<div style="text-align: justify;">
Internasional.Konsep accounting major
from the second term involves the international accounting and
informatif.Berdasarkan descriptive approach to this concept, covering
all the different international accounting principles, methods and
standards of all involved negara.Konsep GAAP of each country, so that
accountants need to be aware of a number of prinsipberbeda when studying
accounting principles internasional.Tidak no universal or perfect that
need to be established. Collection of all the principles, methods and
standards of all countries will be referred to as the international
accounting system. These differences arise due to differences in
geography, the influence of social, economic, political, and legal.</div>
<div style="text-align: justify;">
Accounting for Foreign Subsidiaries at
the three main Negri.Konsep that can be applied to “international
accounting” refers to the accounting practices of the parent company and
its subsidiaries outside negeri.Acuan the particular country or place
of residence in this concept the company is required to report
international financial accounting is the main efektif.Kepentingan
translation and adjustment of financial statements of subsidiaries.
Accounting problems will arise and the different accounting principles
to be followed depending on the different countries which is used as a
reference for the translation and adaptation.</div>
<div style="text-align: justify;">
International accounting aimed at
expanding public accounting (general perpose), a nationally oriented, in
the broadest sense to:<br />
(1) international comparative analysis,<br />
(2) measurement and reporting of accounting issues that are unique to
multinational business transactions and the form of multinational
businesses,<br />
(3) accounting for the needs of international financial markets, and<br />
(4) harmonization of worldwide accounting diversity and harmonization of
financial reporting through polotik activities, organizations,
professions and manufacturing standards.</div>
<div style="text-align: justify;">
Harmonization and International Accounting Convergence</div>
<div style="text-align: justify;">
In relation to international standards,
there are several kinds of steps taken by many countries in relation to
differences in the standards they make sebelumnya.Secara outline the
steps that can be taken can be divided into the harmonization and
convergence.</div>
<div style="text-align: justify;">
Harmonization is a process to improve the
comparability (compliance) with the accounting practices to determine
the limits on how large these practices may vary. In simple terms the
harmonization of accounting standards may mean that a country does not
fully follow the standards that apply internasional.Negara only make the
accounting standards that they have no conflict with international
accounting standards.</div>
<div style="text-align: justify;">
International Harmonization of advantages:</div>
<div style="text-align: justify;">
1) into global capital markets and
investment capital can move across the globe without a hitch.
High-quality financial reporting standards that are used consistently
throughout the world will improve the efficiency of capital allocation.</div>
<div style="text-align: justify;">
2) Investors can make better investment decisions will be more diverse portfolio and reduced financial risk.</div>
<div style="text-align: justify;">
3) The companies can improve decision making strategies in the areas of mergers and acquisitions.</div>
<div style="text-align: justify;">
4) The best ideas arising from the standard pat-making activity is spread in developing global standards of the highest quality.</div>
<div style="text-align: justify;">
Convergence in accounting standards and
international standards in the context of future intended means there
will be only one standard. One then applies that standard to replace the
standard that had been made and used by the country’s standard
convergence sendiri.Sebelum there usually there is a difference between
the standards that were developed and used in the country by
international standards. Convergence of standards would remove the
differences slowly and gradually so that later there will be no
difference between the state standards with internationally accepted
standards.</div>
<div style="text-align: justify;">
IFRS (International Financial Accounting Standard)</div>
<div style="text-align: justify;">
The IFRS international accounting
standards issued by the International Accounting Standards Board (IASB).
International Accounting Standards developed by the world’s four major
organizations, namely the International Accounting Standards Board
(IASB), Commission of the European Community (EC), International
Organization of Capital Markets (IOSOC), and Federation of International
Accounting (IFAC).</div>
<div style="text-align: justify;">
IFRS (International Financial Accounting
Standard) is an effort to strengthen global noted that financial
architecture and the search for lasting solutions to the lack of
transparency of financial information.</div>
<div style="text-align: justify;">
The purpose of IFRS is to ensure that the
interim report noted that financial companies to dimaksukan periods in
the annual financial statements, contain high quality information that:</div>
<div style="text-align: justify;">
1 . Transparency for users and comparable throughout the period presented.<br />
2. Provide an adequate starting point for accounting based on IFRS.<br />
3. Can be produced at a cost not to exceed the benefits to the users.</div>
<div style="text-align: justify;">
While the potential benefits of a change of system of IFRS as a global standard yatitu:</div>
<div style="text-align: justify;">
* Be the global capital markets and
investment capital can move across the world without any fuss. Stadart
high-quality financial reporting that is used consistently throughout
the world will improve the efficiency of the local allocation.</div>
<div style="text-align: justify;">
* Investors can make better decisions<br />
* Companies can improve the decision making process regarding mergers and acquisitions<br />
* The best ideas arising from the manufacture of standard activities may
be disseminated in developing high-quality global standard.</div>
<div style="text-align: justify;">
In addition to the role of regulator, AEI
has interests as an association have to empower its members to overseas
investors can see the same reference if we have to adapt to IFRS. About
the purpose of application of IFRS is to ensure that the preparation of
the interim report noted that financial companies for the periods
included in the annual financial statements, contain high quality
information that consists of:</div>
<div style="text-align: justify;">
* Ensuring that the financial statements of the company’s internal quality infomasi mmengandung<br />
* Transparency for users and comparable throughout the periods presented<br />
* Can be produced at a cost not to exceed the benefits to the users<br />
* Increase investment</div>
<div style="text-align: justify;">
Thus the role of regulators in the
socialization of what a great goal and the benefits go to IFRS. “The
company will also enjoy a lower capital cost, which is more easily
consolidated, and integrated information technology system,” said
Patrick Finnegan, a member of the International Accounting Standards
Board ( International Accounting Standards Board / IASB), IFRS in the
National Seminar in Jakarta.</div>
<div style="text-align: justify;">
more info :</div>
http://busn.uco.edu/fbuchanan/BusHorizons.pdf<br />
<a href="http://www.econ.upf.edu/docs/papers/downloads/294.pdf">http://www.econ.upf.edu/docs/papers/downloads/294.pdf</a><br />
<h1 style="text-align: left;">
<strong>2. INTERNATIONAL FINANCIAL ANALYSIS</strong><strong></strong></h1>
<div style="text-align: justify;">
<strong> DIFFICULTIES OF INTERNATIONAL BUSINESS STRATEGY ANALYSIS AND STRATEGY FOR THE COLLECTION OF INFORMATION</strong><br />
The purpose of financial analysis is to evaluate the performance of
companies on the present and past, and to assess whether the performance
can be maintained. Investors, equity research analysts, financial
managers, bankers, and users of financial reports other has a greater
need to read and analyze foreign financial statements.<br />
The need to use and to understand, foreign financial statements also
increased due to merger and acquisition activities occurring
internationally.<br />
<strong><br />
Analysis of International Business Strategy</strong><br />
Analysis and assessment of international finance is characterized by
many contradictions. On one hand, how quickly the process of
harmonization of accounting standards lead to a growing pretext
comparability of financial information around the world. Analysis of
business strategy is an important first step in the analysis of
financial statements. This analysis provides a qualitative understanding
of the company and its competitors related to the economic environment.
By identifying the drivers of profit and risk factor is the main
business, business strategy or business analysis will help the analyst
to make a realistic prediction.<br />
The difficulties of analysis of international business strategy:<br />
a. Availability of information<br />
Analysis of business strategy particularly difficult in some countries
because of its lack of reliable information on macroeconomic
developments. Obtain information about the industry is also very
difficult in many countries and the number and quality of information
companies are very different. Availability of specific information about
the company is very low in developing countries. Lately, many large
companies that keep records and raise capital in foreign markets and
have expanded their disclosure voluntarily switch to accounting
principles that are recognized globally as an international financial
reporting standards.<br />
b. Recommendations for analysis<br />
Data limitations make the effort to analyze the business strategy by
using traditional research methods to be difficult. Often frequent trips
to study the local business climate and how the industry and the
company actually operates, particularly in emerging market countries.<br />
Analysts need to evaluate policies and accounting estimates, and analyze
the nature and scope of a company’s accounting flexibility. The
managers of the company is allowed to make a lot of considerations
related to the accounting, because they know more about the financial
condition and operations of their companies. Reported earnings is often
used as a basis for evaluating the performance of their management.</div>
<div style="text-align: justify;">
<strong>ACCOUNTING ANALYSIS STEPS</strong><br />
<strong>Accounting analysis</strong><br />
The purpose of accounting analysis is to analyze the extent to which the
company reported results reflect the economic reality. Analysts need to
evaluate policies and accounting estimates, and analyze the nature and
scope of a company’s accounting flexibility. The managers of the company
is allowed to make a lot of considerations related to the accounting,
because they know more about the financial condition and operations of
their companies. Reported earnings is often used as a basis for
evaluating the performance of their management.<br />
The steps in evaluating the quality of accounting of a company:<br />
a) Identify the main accounting policies<br />
b) Analyze the flexibility of accounting<br />
c) Evaluate the accounting strategy<br />
d) Evaluate the quality of disclosure<br />
e) Identify potential problems it is<br />
f) Make adjustments for accounting distortions</div>
<div style="text-align: justify;">
<strong>ANALYSIS OF EFFECT OF ACCOUNTING ACCOUNTING BETWEEN STATE AND PREDICAMENT INFORMATION REQUIRED IN OBTAINING</strong><br />
Financial analysis covers different areas of jurisdiction. For example,
an analyst may be some time to study a firm outside the country of
origin or to compare companies from two or more countries. A number of
countries that have very large differences in accounting practices, the
quality of disclosure, the legal system and laws, the nature and scope
of business risks, and how to run a business.</div>
<div style="text-align: justify;">
This difference means that a very
effective analytical tool in the region to be less effective in other
regions. The analysts also often face a great challenge to obtain
credible information. In most emerging market countries, financial
analysts often have high levels of confidence or of limited reliability.<br />
In obtaining the data of International Accounting, there are several difficulties, among others:</div>
<ol start="1" style="text-align: justify;">
<li>Depreciation Depreciation expense adjustment will affect profits, it
is necessary to consider the age of the functions that must be decided
asset management.</li>
<li>LIFO to FIFO inventory adjustment supplies should be converted into the FIFO method</li>
<li>Backup Backup is the company’s ability to pay or cover expenses for removing the load.</li>
<li>Financial Statement Adjustments reformulation of some of the changes after a few calculations on the points mentioned above.</li>
</ol>
<div style="text-align: justify;">
<strong>MECHANISM TO RESOLVE DIFFERENCES BETWEEN ACCOUNTING PRINCIPLES OF STATE</strong><br />
In addressing the Inter-country differences in accounting principles can be done by several approaches such as:</div>
<ol start="1" style="text-align: justify;">
<li>Some analysts present the foreign accounting resize according to a
group of internationally recognized principles, or according to other,
more general basis.</li>
<li>Some of the Others develop a complete understanding of accounting
practices in a particular group of countries and companies to limit
their analysis of companies located in the State that State.</li>
</ol>
<div style="text-align: justify;">
<strong>DIFFICULTIES AND WEAKNESS IN THE INTERNATIONAL FINANCIAL ANALYSIS</strong><br />
a. access to information<br />
Information about thousands of companies from around the world have been
widely available in recent years. Sources of information in countless
numbers up through the World Wide Web (WWW). Companies in the world
today have a website and annual report are available free of charge from
various other sources.<br />
Another source of valuable information are (1) government publications,
(2) economic research organization, (3) international organizations such
as the United Nations, (4) organization of accounting, auditing, and
securities markets.<br />
b. Timeliness of information<br />
Timeliness of financial statements, annual reports, reports to
regulators vary in each country. Differences in the timeliness of
accounting information adds to the burden of the readers of financial
statements of foreign companies. The burden is greater for firms that
have an environment that constantly changes. Assessment conducted in
order to be meaningful, it needs constant adjustment of the amount that
was reported, by means of conventional or unconventional.<br />
c. Barriers of language and terminology.<br />
d. Foreign currency issues.<br />
e. Differences in the type and format of financial statements.</div>
<div style="text-align: justify;">
<strong>USE OF WEBSITE / WORLD WIDE WEB (WWW) TO OBTAIN INFORMATION RESEARCH COMPANY</strong><br />
To Obtain Information Research Company Many companies do not make
optimum use of disclosure of corporate information via the website, both
for financial and corporate sustainability. Another finding in this
study is that many companies can not provide information for investors,
most of the information presented in the company’s website is about the
products or services produced and the many companies that do not update
the information presented.<br />
a. Internet Financial and Sustainability Reporting<br />
Since 1995, there have been developments of empirical research related
to Internet Financial Reporting (IFR), which reflects the development of
forms of corporate disclosure. Some studies examine the factors that
influence disclosure policy in the company’s website, such as research
conducted by Pirchegger and Wagenhofer (1999) and Saso and Luciana
(2008a). Some studies examine the nature and expansion of financial
reporting on the company website as an instrument that relate to the
stakeholder.<br />
b. Corporate Social Responsibility<br />
Understanding and awareness of business entities to maintain good
relations with all stakeholders in an effort to minimizing negative
impacts and maximize the positive impact the company’s operational
activities towards sustainable development is now understood as a CSR
(Corporate Social Responsibility. Strengthening the sustainable
development paradigm and corporate social responsibility initiatives CSR
reporting or making social and environmental performance are considered
as important as the reporting of economic performance. biggest problem
is that the quality of non-financial reports are not yet as good as the
quality of financial reporting. In addition to far adrift age (> 500
vs. 10-20 years), the gap between the two is marked by a degree of
formality, the destination number and interval report.</div>
<div style="text-align: justify;">
Sourcer :<br />
<a href="http://whindajuli.blogspot.com/2011/05/analisa-keuangan-internasional.html">http://whindajuli.blogspot.com/2011/05/analisa-keuangan-internasional.html</a><br />
<a href="http://dididyah.blogspot.com/">http://dididyah.blogspot.com/</a></div>
<h1 style="text-align: left;">
3. <strong>MANAGEMENT PLANNING AND CONTROL</strong><strong> </strong></h1>
<div style="text-align: justify;">
<strong>FOUR DIMENSIONS IN MAKING BUSINESS MODEL</strong><br />
Determination of the business model of the big picture, and consists of
the implementation, formulation and evaluation of long-term business
plan. This game includes four dimensions, namely:</div>
<ol start="1" style="text-align: justify;">
<li>Identify the major factors that are relevant to the company’s progress in the future.</li>
<li>Formulate an adequate technique to predict future developments and
analyze the company’s ability to adapt or take advantage of this
development.</li>
<li>Develop data sources for the selection of strategic support.</li>
<li>Particular choice is translated into a specific set of actions.</li>
</ol>
<div style="text-align: justify;">
<strong>STANDARD COST DIFFERENCE CONCEPT AND KAIZEN</strong><br />
Determining the standard cost system tries to minimize the variance
between budgeted costs with actual costs. Kaizen Costing stressed to do
what is necessary to achieve the desired levels of performance in a
competitive market conditions.</div>
<table border="1" cellpadding="0" cellspacing="0" style="width: 715px;">
<tbody>
<tr>
<td valign="top" width="319"><strong>The concept of Standard Costs</strong></td>
<td valign="top" width="396"><strong>The concept of Kaizen Cost</strong></td>
</tr>
<tr>
<td valign="top" width="319">Cost control</td>
<td valign="top" width="396">cost reduction</td>
</tr>
<tr>
<td valign="top" width="319">Applied to existing manufacturing conditions</td>
<td valign="top" width="396">Applied to manufacturing improvements on an ongoing basis</td>
</tr>
<tr>
<td valign="top" width="319">Goals: compliance with performance standards</td>
<td valign="top" width="396">Objective: To achieve cost reduction targets</td>
</tr>
<tr>
<td valign="top" width="319">Standards are determined each year</td>
<td valign="top" width="396">Target cost reduction is determined each month</td>
</tr>
<tr>
<td valign="top" width="319">Analysis of variance based on actual vs. standard</td>
<td valign="top" width="396">Analysis of variance based on a constant cost reduction</td>
</tr>
<tr>
<td valign="top" width="319">Investigate if the standard is not met</td>
<td valign="top" width="396">Investigate if the target is not achieved cost</td>
</tr>
</tbody>
</table>
<div style="text-align: justify;">
<strong>RETURN OF INVESTMENT ESTIMETES</strong><br />
The decision to invest abroad is a very important element in global
strategies of multinational corporations. Foreign direct investment
involves a large number of general capital and uncertain prospects.
Investment risk, followed by an unfamiliar environment, complex and
constantly changing. Generally, a formal planning necessity and carried
out within the framework of capital budgeting that compares the benefits
and costs of the proposed investment.<br />
In the international environment, investment planning is not as simple
as that. Differences in tax law, accounting systems, the rate of
inflation, the risk of nationalization, currency framework, market
segmentation, transfer restrictions retained earnings, and differences
in language and culture add to the complexity of the Elements That
rarely found in domestic environments. The difficulty for the
quantification of these data make-existing problem worse.</div>
<div style="text-align: justify;">
<strong>CALCULATION OF MULTINATIONAL COMPANY CAPITAL COSTS</strong><br />
If foreign investment is evaluated by using a discounted cash flow
models, the appropriate discount rate should be developed. The theory of
capital budgeting in particular using cost of capital as its discount
rate, thus a project must generate returns at least equal to the cost of
capital in order to be acceptable. The level of the benchmark (hurdle
rate) is related to the proportion of debt and equity in the company’s
financial structure as follows.<br />
It is not easy to measure the cost of capital of a multinational
company. The cost of equity capital can be calculated in several ways.
One popular method that combines the expectations of return on the
dividend by the dividend growth rate expectations. Assuming At =
expected dividend per share at the end of the period. Po = market price
of the stock is now at the beginning of the period and g = expected
growth rate in dividends, the cost of equity, to be calculated as
follows to = At / Po g. Although capital is to measure the price of the
shares present, in most countries where shares of listed multinational
companies, is often quite difficult to measure in and g. In the first
place because of the expectations. Expected dividend depends on the
company’s operating cash flow as a whole. Measuring the cash flow is
complicated by the consideration of environmental factors. Moreover
measurement of the dividend growth rate a function of expectations of
future cash flows is complicated by the exchange control and other
government restrictions on the transfer of funds across borders.</div>
<div style="text-align: justify;">
<strong>PROBLEMS IN DESIGNING AND CONTROL SYSTEM HASSLE FINANCIAL INFORMATION SYSTEMS AND MULTINATIONAL COMPANIES</strong><br />
Clear distance is a hassle. Caused by geography, formal information
communication generally replace the personal contact between the local
operations manager with office management.<br />
Three global information technology strategy, each of which is
associated with certain types of multinational organizations. Achieved
success depends on the suitability of the design of systems with
corporate strategy:<br />
a) the deployment of low to high centralization. Used by smaller
organizations with limited international business operations and
information systems need to dominate domestic<br />
b) high with a spread of low centralization. Local subsidiary is
given a significant influence on the development of strategies relating
to technology and information systems Himself.<br />
c) high with a spread of high centralization. Following the global
information technology strategy execution locally by global companies
with strategic alliances throughout the world. Information system is
designed to reflect the needs of the company adapted to local
conditions.<br />
Management Accountant to prepare some information for the management of
companies, ranging from data collection to reporting estimates of
different types of liquidity and operational expenditure. For each group
of data submitted by the company management should determine the
relevant time period for the report, the level of accuracy required, the
frequency of reporting and the costs and benefits of depreciation and
timely delivery. Here also the environmental factors that influence the
use of information generated translation. Reports from overseas
operations of multinational companies are generally translated into U.S.
dollar equivalent value of the manager’s office in the U.S. to evaluate
their investment in dollars.</div>
<div style="text-align: justify;">
<strong>VARIANCE ANALYSIS OF EXCHANGE RATE</strong><br />
Three exchange rate to use when Preparing the draft operating budget at the beginning of the period:<br />
a) The spot exchange rate when the budget prepared<br />
b) exchange rate expected to apply at the end of budget period (projection level)<br />
c) exchange rate at the end of the period when the budget be adjusted if changes in the exchange rate (closing rate)</div>
<div style="text-align: justify;">
<strong>SPECIAL DIFFICULTIES IN IMPLEMENTING THE SYSTEM DESIGN AND PERFORMANCE EVALUATION OF MULTINATIONAL COMPANIES</strong><br />
Evaluation of performance on certain multinational companies are
classified into three levels Basically, namely (1) Level Leadership
(Director and above), (2) Supervisors and above, and (3) Employees of
low (blue). In the evaluation of the directors to the top, the
assessment is directed “leadership framework” which includes 13
behaviors were classified into 4 groups:<br />
1. Inspire people consisting of:</div>
<ul style="text-align: justify;">
<li>Leading people. Is the ability of civil servants and make them
confident in doing something so That They could create the appearance
was consistent with the principles of management and leadership with the
translation as follows: Related to keep all relevant information and
community, increase effectiveness of work teams and team principal to
success.</li>
<li>Developing people. Is to help employees to identify needs for the
successful development needs, encourage employees to learn to provide
suitable support. With the translation as follows: Provide a detailed
command ensures that the command was understood and Cleary look and
create a positive environment for long-term development.</li>
<li>Practice what you Preach. Is it to be consistent with the principles
and values Realizing, including “the passage of communication” even in
difficult times.</li>
</ul>
<div style="text-align: justify;">
2. Opening up, consisting of:</div>
<ul style="text-align: justify;">
<li>Knowing yourself. Is the ability to precisely identify and
understand the power of yourself and fix it as well as applied and
implemented in effect, order was understood in a person’s effectiveness
in the organization. And has an extensive self-care and deep. Act as a
constant (stable) on the influence of their power to correct and
compensate for weaknesses.</li>
<li>Insight. Is the ability to identify relationships between facts,
ideas and the situation was not clear and collecting it to solve
problems that require priority, clarify and explain the complex
situation that has been given / created an opportunity\</li>
<li>Courage. Associated with the capacity and confidence of employees in
their opinion, and allowed to make decisions or choices, along with
concerns Evaluating the risks and responsibilities in dealing with
critical situations and challenges.</li>
<li>Curiosity. An employee openly curiosity to learn more about the
environment by asking questions to think or do research It appears
simple, broad and constant.</li>
<li>Service orientation. Is the desire to help or serve the customer
with an understanding of customer expectations and needs, providing
quality services that are long lasting and mutually beneficial as well
as a long-term perspective on the merits.</li>
</ul>
<div style="text-align: justify;">
3. Call with the Other, which consists of:</div>
<ul style="text-align: justify;">
<li>Proactive cooperation. Whether working with others through a
commitment to Achieve object groups, understand their needs and other
targets and adapting own views and the views, if appropriate behavior
through personal contribution to effective teamwork.</li>
<li>Impact: Convince and Others. Is convinced, directly or indirectly to
obtain commitment to the project idea or action that the Organization
of interest through the use of a lot of convincing arguments, generate
interest in others by using the influence of an integrated strategy.</li>
</ul>
<div style="text-align: justify;">
4. Adding value, comprising:</div>
<ul style="text-align: justify;">
<li>The results of the focus. Ambition is to meet the target performance
/ quality standards and work continuously to Obtain Suitable methods of
process improvement, motivation to Achieve the target to increase
employment and maximize employment in the long run.</li>
<li>Initiative. Make the employee is to act proactively (to act and
think in simple terms) so that the initiative was not just reacted to
the situation, but also anticipating for a long time and do it well.</li>
<li>Innovation / Renovation. Display behavior to receive the ‘status
quo’ challenges in improving the control and new ideas so that there is a
change up and running efficiently.</li>
</ul>
<div style="text-align: justify;">
<strong>HOW TO FIGHT INFLATION AND THE EFFECT ON fluctuations MULTINATIONAL CORPORATE PERFORMANCE MEASUREMENT</strong><br />
For multinational companies, foreign currency fluctuation level of
uncertainty resulting from the company’s operations in the international
arena. Eye risk management refers to enterprise risk management
transactions, economic, and translation. Transaction risk refers to the
likelihood that cash transactions in the future will be influenced by
changes in exchange rates. Economic risk refers to the possibility that
the present value of cash flow company in the future will be influenced
by exchange rate fluctuations.<br />
One way to overcome problems of economic risk and the risk of the
transaction is to hedge (hedging). Swap contracts require the buyer
before a certain currency with a certain exchange rate (forward rate) at
a predetermined date in the future. In the face translational risk,
management can give a report in dollar-denominated and local
multinational management can know the true state of the local divisions
and the impact of foreign currency translation.<br />
Multinational companies use a system of decentralized Because It Gives
advantage to the country of origin and distribution of foreign
divisions. These advantages include:</div>
<ol start="1" style="text-align: justify;">
<li>Local managers able to generate better decisions through the use of local information.</li>
<li>Local managers can provide more timely responses to changing circumstances</li>
<li>Center manager is not possible to understand all of products and markets.</li>
<li>Train and MOTIVATE local managers to make decisions daily operations
so that top management can focus was more on long-term problems.</li>
</ol>
<div style="text-align: justify;">
Performance measurement in multinational
companies should separate the evaluation of a division manager with
evaluation of this division. Managers should be evaluated based on
revenue and costs incurred. Once the manager is evaluated, a subsidiary
of the financial statements can be tailored to the parent company’s
currency and the cost can be allocated beyond the control of managers.
Environmental factors such as social culture, economic, political,
legal, and differ in one country from another country is out of control,
but managers will affect company profits and ROI.</div>
<div style="text-align: justify;">
Sumber :</div>
http://www.accel-team.com/control_systems/h_control_01.html<br />
<h1 style="text-align: left;">
<strong>4. TRANSFER PRICING AND </strong></h1>
<h1 style="text-align: left;">
<strong>INTERNATIONAL TAXATION</strong><strong> </strong></h1>
<div style="text-align: justify;">
TRANSFER PRICING AND INTERNATIONAL TAXATION</div>
<div style="text-align: justify;">
<strong>INITIAL CONCEPT</strong></div>
<div style="text-align: justify;">
The complexity of the laws and rules that
determine the tax for foreign companies and the profits generated
abroad actually derived from some basic concepts</div>
<div style="text-align: justify;">
1. Neutrality tax is the that the
taxes do not have an influence (or neutral) against the decisions of
allocation of resource.</div>
<div style="text-align: justify;">
2. Equity tax is the that the
compulsory tax that facing a situation that resemble and the similar
undue pay the taxes who same but against of disapproval inter how the
implements the this concept.</div>
<div style="text-align: justify;">
<strong>PROFIT FROM THE SUMBAR taxation abroad,</strong></div>
<div style="text-align: justify;">
Some States separti french, costal Rica,
hongkong panama south africa, swiss and venezuala apply the principle of
territorial taxation and impose taxes on companies that are domiciled
in the country that profits generated outside the State. While most
countries (including Australia, Brazil, China, Czech Republic, Germany,
Japan, Mexico, Netherlands, UK, and Amarika States) to apply the
principles throughout the world and impose taxes on profits or income of
companies and citizens in it, regardless of the territory of the .</div>
<div style="text-align: justify;">
<strong>FOREIGN TAX CREDIT</strong></div>
<div style="text-align: justify;">
Tax credits can in the estimate if the
the amount of income tax outer that nation that they paid will not too
unclear (ie when the child companies overseas sends partly profits which
sourced from overseas to the the parent domestic companies). Dividends
are reported here in the parent company’s tax return should be
calculated gross (gross-up) to cover the amount of taxes (which are
considered paid) plus all foreign levies taxes applicable. This means
that as if the parent company receives dividends domestically which
includes taxes owed to foreign governments and then pay the tax.</div>
<div style="text-align: justify;">
Indirect tax credit allowed foreign (foreign income taxes deemed paid) is determined as follows:</div>
<div style="text-align: justify;">
Dividend payments</div>
<div style="text-align: justify;">
(Including all tax levies)</div>
<div style="text-align: justify;">
x foreign tax can be credited</div>
<div style="text-align: justify;">
Profit after tax foreign income</div>
<div style="text-align: justify;">
<strong>PLANNING TAX IN COMPANY MULTINATIONAL</strong></div>
<div style="text-align: justify;">
In the tax planning of multinational
companies have certain advantages over a purely domestic firm because it
has greater flexibility in determining the geographic location of
production and distribution systems. This flexibility provides the
opportunity to utilize their own national tax ataryuridis differences so
as to lower the overall corporate tax burden.</div>
<div style="text-align: justify;">
Observations top of problem planning this tax in began to with two things basic:</div>
<div style="text-align: justify;">
1. Tax considerations should never mengandalikan business strategy</div>
<div style="text-align: justify;">
2. Changes in tax laws are constantly limit the benefits of tax planning in the long term.</div>
<div style="text-align: justify;">
<strong>VARIABLES IN TRANSFER PRICING</strong></div>
<div style="text-align: justify;">
Transfer prices set a monetary value on
the exchange between firms that take place between the operating unit
and is a substitute for market prices. In general, the transfer price is
recorded as revenue by one unit and the unit cost by others.
Cross-border transactions of multinational corporations are also open to
a number of environmental influences that created the same time
destroying the opportunity to increase profits through transfer pricing.
A number of variables separti tax rate competition infalsi rates,
currency values, limitations on the transfer of funds, political risk
and the interests of joint venture partners are very complicated
transfer pricing decisions.</div>
<div style="text-align: justify;">
<strong>TAX FACTOR</strong></div>
<div style="text-align: justify;">
Reasonable transaction price is the price
to be received by parties not related to special items the same or
similar in the exact same situation or similar. Reasonable method of
determining the transaction price that is acceptable is:</div>
<div style="text-align: justify;">
1. the method of determining the comparable uncontrolled price.</div>
<div style="text-align: justify;">
2. method of determining the resale price.</div>
<div style="text-align: justify;">
3. plus the cost price determination methods and</div>
<div style="text-align: justify;">
4. other methods of assessment rates</div>
<div style="text-align: justify;">
<strong>DEFINITION FACTOR </strong></div>
<div style="text-align: justify;">
Tariffs for imported goods also affect
transfer pricing policies of multinational corporations. In addition to
the balance didentifikasikan, mulinasional companies should consider the
costs and benefits, both internal an external. High tax rates paid by
the importer will generate the income tax base is lower.</div>
<div style="text-align: justify;">
<strong>Competitiveness Factors</strong></div>
<div style="text-align: justify;">
Similarly, a lower transfer price can be
used to protect the ongoing operation of the influence of foreign
competition is increasingly tied to the local market or other markets.
Considerations the competitiveness like it should be be balanced against
against many losses which result vice versa. Transfer rates for
competitive reasons may invite anti-trust action by the government.</div>
<div style="text-align: justify;">
<strong>Performance Evaluation Factors</strong></div>
<div style="text-align: justify;">
Transfer pricing policy is also
influenced by their influence on behavior management and is often the
main determinant of company performance.</div>
<div style="text-align: justify;">
<strong>Accounting for Contributions</strong></div>
<div style="text-align: justify;">
The management accountant can mamainkan a
significant role in calculating the balance (trade-offs) in transfer
pricing strategies. The challenge is to maintain a global perspective
when mapping the benefits and costs associated with determining pricing
decisions</div>
<div style="text-align: justify;">
<strong>TRANSFER PRICING METHODOLOGY</strong></div>
<div style="text-align: justify;">
In a world with very competitive transfer
rates, it will be a big deal when they wanted to transfer pricing
resources and services between firms. However, there is rarely a
competitive external market for products that are transferred between
related entities is special. Problem of determining these costs are felt
in the international level, because the concept of cost accounting is
different from one country to another.</div>
<div style="text-align: justify;">
<strong>Principle of Fair</strong></div>
<div style="text-align: justify;">
A common type of multinational companies
is the integration operation. Subsidiaries are in the same control as
well as sharing the same source and destination. The need to declare
taxable income in different countries means that multinational companies
must allocate income and expenses among subsidiaries and determining
transfer prices for transactions between companies.</div>
<div style="text-align: justify;">
source:</div>
http://agiewahyuwinata.blogspot.com/2011/05/penetapan-harga-transfer-dan-perpajakan.html<br />
<h1 style="text-align: left;">
<strong>5. FINANCIAL RISK MANAGEMENT IN </strong></h1>
<h1 style="text-align: left;">
<strong>INTERNATIONAL ACCOUNTING</strong><strong> </strong></h1>
<div style="text-align: justify;">
<strong>FUNDAMENTAL THINGS</strong></div>
<div style="text-align: justify;">
Main objectives of financial risk
management is to minimize the potential loss arising from unexpected
changes in currency rates, credit, commodities, and equities. The risk
of price volatility faced is known as market risk.</div>
<div style="text-align: justify;">
Market participants tend not to take
risks. Intermediary financial services and a market maker responds by
creating a financial product that allows a trader to shift the risk of
unexpected price changes to others-the other side.</div>
<div style="text-align: justify;">
<strong>There is market risk in various forms, other risks:</strong></div>
<div style="text-align: justify;">
1. Liquidity risk arises because not
all the financial risk management products can be traded freely. Highly
illiquid market is such as real estate and stocks with small
capitalization.</div>
<div style="text-align: justify;">
2. Market discontinuity refers to
the risk that the market does not always lead to price changes to
survive. Stock market crash in 2000 is a case in point.</div>
<div style="text-align: justify;">
3. Credit risk is the possibility
that the other party in the contract risk management can not meet its
obligations. For example, the parties agree to exchange the euro versus
the French into the Canadian dollar may fail to submit the euro on the
date promised.</div>
<div style="text-align: justify;">
4. Regulatory risk is the risk
arising from public authorities banned the use of a financial product
for a particular purpose. For example, Kuala Lumpur stock exchange does
not allow the use of shrot sales as a means of hedging against the
decline in equity prices.</div>
<div style="text-align: justify;">
5. Tax risk is the risk that certain
hedging transactions can not obtain the desired tax treatment. For
example, treatment of foreign exchange losses as capital gains as
ordinary income to be preferred.</div>
<div style="text-align: justify;">
6. Accounting risk is the chance
that a hedging transaction can not be recorded as part of the
transaction is hedged about. An example is when the advantage over a
hedge against the purchase commitments are treated sebgaai “other
income” rather than as a reduction of purchasing costs.</div>
<div style="text-align: justify;">
<strong>MANAGING FINANCIAL RISK WHY?</strong></div>
<div style="text-align: justify;">
The growth of risk management services
that quickly shows that management can enhance shareholder value by
controlling the financial risk. If the value of the company to match the
present value of future cash flows, active management of potential
risks can be justified by several reasons.</div>
<div style="text-align: justify;">
First, exposure management helped in
stabilizing the company’s cash flow expectations. Flow is more stable
cash flows that can minimize earnings surprises thus increasing the
present value of expected cash flows. Active exposure management allows
companies to concentrate on the major business risks.</div>
<div style="text-align: justify;">
Lenders, employees and customers also
benefit from exposure management. Finally, because of losses caused by
price and interest rate risk of certain transferred to the customer in
the form of higher prices, limiting exposure management of risks faced
by consumers.</div>
<div style="text-align: justify;">
<strong>THE ROLE OF ACCOUNTING</strong></div>
<div style="text-align: justify;">
Management accountants to help in the
identification of market exposure, quantify the balance associated with
alternative risk response strategy, the company faced a potential
measure of risk, noting certain hedging products and evaluate the
effectiveness of the hedging program.</div>
<div style="text-align: justify;">
1. Identification of Market Risk</div>
<div style="text-align: justify;">
The basic framework is useful for
identifying different types of market risk that could potentially be
referred to as risk mapping. This framework begins with the observation
of the relationship of the various market risks triggering a company’s
value and its competitors. And usually referred to as cube mapping risk.
The term trigger value refers to the financial condition and
performance items that affect the financial operations of the main value
of a company. Market risks include the risk of foreign exchange rates
and interest rates, and commodity price risk and eukuitas. The third
dimension of the cube mapping risk, look at the possible relationship
between market risk and trigger values for each of the company’s main
competitor.</div>
<div style="text-align: justify;">
If a competitor to buy baseball caps from
abroad and the country’s currency depreciates in value purchase source
relative to the currency of your country, then these changes can cause
your competitors are able to sell at lower prices than you. This is
referred to as the risk of facing currency competitive.</div>
<div style="text-align: justify;">
2. Balancing quantify</div>
<div style="text-align: justify;">
Another role played by accountants in the
process of risk management involves balancing the quantification
process relating to the alternative risk response strategies.
Accountants must measure the benefits of protected areas assessed and
compared to the cost plus the opportunity cost of lost profits from
speculation and market movements</div>
<div style="text-align: justify;">
3. Risk Management in the World with a Floating Exchange Rate</div>
<div style="text-align: justify;">
The risk of foreign exchange (forex) is
one of the most common form of risk and will be faced by multinational
companies. In a world of floating exchange rates, risk management
include:</div>
<div style="text-align: justify;">
a. anticipation of exchange rate movements,</div>
<div style="text-align: justify;">
b. measurement of exchange rate risks facing the company,</div>
<div style="text-align: justify;">
c. design of appropriate protection strategies, and</div>
<div style="text-align: justify;">
d. the manufacture of internal risk management controls.</div>
<div style="text-align: justify;">
source:</div>
<div style="text-align: justify;">
http://www.accel-team.com/control_systems/h_control_01.html</div>awanerst bloghttp://www.blogger.com/profile/04185766161567297889noreply@blogger.com0tag:blogger.com,1999:blog-2208359462332092746.post-33187654164413823012012-04-08T03:53:00.002-07:002012-04-08T03:53:48.662-07:00Akuntansi Internasional<strong>The third assignment (International Accounting)</strong><br />
<strong>1. Identifying terms of accounting standards and the determination of accounting standards<br />
</strong>International Financial Reporting Standards / Iternational Standarts Financial Reporting (IFRS). Inetrnasional accounting standards are used as a result of:<br />
1) international treaties or political,<br />
2) voluntary compliance,<br />
3) the decision by the national accounting standards-making body<br />
The purpose of this standard is to ensure that the company’s internal financial statements for the period – the period referred to in the annual financial statements, which created the first time by the NII IFRS contains information berkualitastinggi for pengguana transparent and comparable throughout all periods presented, provides adequate initial titk for accounting based on IFRS and can be produced at a cost not to exceed the benefits to the users.<br />
According to Prof. Haim Falk explained that there are four advantages to using international accounting standards:<br />
1. With regard to rekonsiliasikepentingan – special interests of managers – managers who are responsible for financial reporting and the needs of users of financial information<br />
2. The limited capacity of financial information ntuk menginterplasikan recipient of such information appropriately<br />
3. The overall credibility of financial reporting process and the accounting profession to support it<br />
4. Because of the comparative financial information is disclosed is an argument relating to the above point<br />
Internationalization of accounting standards has disebsbkan accounting entry barriers in the social sciences that can not be separated with flexibility so that relative to adapted. According Fante stndarisasi identified three barriers between the countries of international accounting – Developed countries include:<br />
A. Differences in background and tradition of the rear<br />
2. Different needs of different economic environments<br />
3. Standardization challenges to national sovereignty<br />
which tends to support the development of international accounting and reporting standards include:<br />
1. Financial analysis and brokers in the stock market<br />
2. The tendency of large companies looking for capital needs of another State<br />
3. The growing operations – multinational business operations<br />
4. Approval of the encourages inter-state harmonization of the various forms of<br />
5. Increased road show to various state executives infestor<br />
6. Survey<br />
7. Mengglobalnya practice of professional accountants to various State<br />
8. Policies of organizations that promote the use of creditors international<br />
9. Body – the regulatory body of the capital<br />
10. Books – textbooks<br />
Some of the history of the international accounting standard setting<br />
1. Kmite in 1973 the International Accounting Standards (International Accounting Standard Comunite = IASC)<br />
2. In 1977 the Organization for economic cooperation and development (Organization for economic coorporation and development = OECD) issued a declaration of multinational investment in the company ‘that contains<br />
3. In 1977 the International Federation of Accountants (International Federation of Accountant = IFAC) was founded in the same pre experts appointed by the board of United Nations economic and social mangeluarkan reports comprising four parts of the international standards of accounting and reporting for international companies<br />
4. European Commission issued a directive four people as a first step towards European accounting<br />
5. Year 1987Organisasi Interantional Capital market Committee (IOSCO) said in its annual conference to encourage the use of common standards in accounting and auditing practices<br />
Meanwhile, according to Nobes and Parker said the cultural, social and political is the dominant factor affecting the regulation of accounting in many countries. It is obvious that the determination of accounting standards is not only a technical problem.<br />
Accounting standards<br />
Accounting standards can be considered as general guidelines for the preparation of financial statements are an official statement about certain accounting issues issued by regulatory authorities and applicable in a particular environment. Accounting standards generally consists of:<br />
(1) a description of the problems encountered<br />
(2) a logical discussion or how to solve the problem<br />
(3) associated with the decision / theory proposed a solution<br />
Accounting standards by Edey (1977) is divided into four types, namely:<br />
(1) type 1 accountant should notify the user about what they do by making the methods and assumptions (accounting policies) are in the embrace.<br />
(2) type 2 help achieve some keseraaman presentation of certain accounting statements.<br />
(3) type 3 requires disclosure of specific things that affect the user’s consideration.<br />
(4) type 4 requires making implicit / explicit to be made about the valuation of assets and determination of the profits are approved.<br />
Standards in determining objectives<br />
Determination of the standard is that a social choice standara may benefit a particular party and harm others. Most of the issues relating to akunyansi politically sensitive due to:<br />
(1) the need for accounting standards appears when there is disagreement<br />
(2) accounting information can affect the level of welfare use<br />
In determining the standard there are two approaches, namely:<br />
A. Rrepresentative faithfulness,<br />
This approach requires that the reporting is neutral and fair presentation of financial statements through the process of setting standards. This approach to accounting equates with the mapping process which maps should be accurate to describe the company’s financial condition is fair.<br />
2. Economic Consequences,<br />
This approach requires that the standard asopsi have favorable economic consequences. This approach tends to lead to the determination of standards meemiliki positive influence.<br />
Standard setting process<br />
Usually the process of setting standards through an open process (due-procees). FASB as an example of this process follows the following procedure:<br />
1) Identify the problem from the problems that arise in the note on the agenda.<br />
2) The appointment of the group whose members consist of public accounting and business.<br />
3) Discussion Memrorandum (DM) in the spread kepublik to be evaluated for a period not later than 60 days.<br />
4) The opinion made to discuss the advantages and disadvantages of the various alternatives proposed FASB<br />
5) Based on various komnentar received, the FASB issued a ‘exposure draft’ (ED) of proposed accounting standaar. ED determine the exact position of the FASB on issues discussed.<br />
6) ED transmitted to the public for at least 30 days evaluation<br />
7) With a view to discuss the weaknesses and the good of the various alternatives proposed FASB<br />
<img alt="8)" class="wp-smiley" src="http://wartawarga.gunadarma.ac.id/wp-includes/images/smilies/icon_cool.gif" /> On the basis of comments received, the FASB to take steps as follows:<br />
(A) to adopt these standards as a statement<br />
(B) proposed revisions to the proposed standards through the procedure “due process”.<br />
(C) Pending the standard spending and saving role in the issue<br />
(D) is not standard issue and remove the issue from the<br />
Approach to setting standards<br />
Two approaches can be used in the determination of accounting standards is:<br />
A. Free market approach<br />
This approach is based on the assumption that accounting information is an economic commodity similar to the goods or services will be affected lain.Sehingga accounting information demand and supply strength. Market is seen as an ideal mechanism to determine the type of information should be disclosed and the recipients of information. Thus the accounting standards to determine the information produced and who will receive the information.<br />
2. Regulatory approach<br />
This approach argues that the failure of markets or information in relation to kuantias asismetris and quality. Proponents of this approach believe Bajwa dapaat market failures seen on the following factors:<br />
a) The theory of regulation<br />
The crisis of setting standards encourage the emergence of regulatory accounting policies. Therefore terhadapat demand such policies or standards iatu yanag driven by a crisis arises, the standard setters to respond by providing the policy. The relationship between demand and supply trim on a balance. In a dynamic regulatory process, there is an ongoing process of continuous adjustment to the standard demand and supply.<br />
Belkaoui (1985:48) says that the regulations are generally assumed to be designed and operated in the interest of existing industries. There are two theories of regulation in the industry, namely:<br />
(1) The theory of public interest (public interest theory)<br />
(2) The theory of interest groups (interset group therory).<br />
Public interest theory holds that regulation is needed in response to public demand for improved market practices that are inefficient and unfair. While the theory holds that regulation keompok interest is provided in response to the request of certain groups to maximize their income. In the theory of the group has two versions, namely<br />
(1) theory of elite political and economic theory of regulation.<br />
<strong>2. Understanding why different from standard accounting practices prescribed</strong><br />
<strong> </strong><strong></strong>Harmonization and International Accounting Convergence<br />
In the known existence of financial accounting standards must be followed in making the financial statements. The standard is necessary because of the many users of financial statements, even for a similar financial statements. If there is no standard, the company may present its financial statements at their disposal in accordance with the will of their own. This will be a problem for users because it will make it difficult for them to understand the existing financial statements.<br />
Existing standards for financial accounting standards made by the board in each country. Council is to set standards of accounting standards applicable in the country and used by entities that exist in the country as well. Because the accounting standards prepared and compiled by each board of standards in each country, accounting standards from country to<br />
country may differ greatly.<br />
Currently, when the business world can be said almost without limit state, the production of resources (eg money) that is owned by an investor in a particular country can be moved easily and quickly into the country through mechanisms such as the stock market. Of course there will be a problem when the accounting standards used in different countries with the accounting standards used in other countries. Investors and potential investors and creditors and potential creditors will have great difficulty in understanding the financial statements are presented with different standards.<br />
Harmonization is a process to improve the compatibility (suitability) accounting practices by setting limits on how large these practices may vary. Harmonization of standards will be free of conflicts of logic and can improve the comparability (comparability) of financial information from different countries.<br />
Efforts to harmonize accounting standards have been started long before the establishment of the International Accounting Standards Committee in 1973. More recently, a number of companies seeking to raise capital in markets outside the country of origin and the investors who seek to diversify their investments internationally face increasing problems as a result of national differences in terms of accounting, disclosure, and audit.<br />
Sometimes people use the term harmonization and standardization as if both have the same meaning. However, contrary to the harmonization, standardization generally means the determination of a group of rigid rules and narrow and may even be the application of a single standard or rule in any situation. Standardization does not accommodate the differences between countries, and therefore more difficult to diimplemntasikan internationally. Harmonization is much more flexible and open, do not use one size fits all approach, but to accommodate some of the differences and have experienced great progress internationally in recent years.<br />
Comparability of financial information is a concept that is more clear than harmonize. The information generated from the system of accounting, disclosure and audit different or comparable if it has a similarity in the way in which users can compare the financial statements without the need to familiarize themselves with more than one system.<br />
Accounting standards are the regulations or rules (including also the laws and statutes) that govern the preparation of financial statements. Standard setting is the process of formulating or formulation of accounting standards. Standards are the result of standard setting. However, actual practice differs from the prescribed standard. That is because the 4 things: in most countries the penalty for noncompliance with the provisions of the official accounting tends to be weak and ineffective voluntary infomasi company may report more than required; some countries allow companies to ignore the accounting standards if by doing operations and financial position will tersajikan better results, and in some countries, the standard only applies to the separate financial statements, and not for the consolidated report.<br />
Accounting standard setting involve a combination of private sector group that includes the accounting profession, users and compilers of financial statements, the employees and the public which includes agencies such as the tax authorities, ministries in charge of commercial law and capital market commission. Stock exchanges are private or public sector (depending on country) also affect the process. In common law countries, the private sector is more influential and auditing profession tends to regulate itself and to better be able to attest to the consideration of the fair presentation of financial statements. In code law countries, public sector and influence over the accounting profession tend to be more regulated by the State. This is why different accounting standards around the world.<br />
<strong> </strong><br />
<strong> </strong><br />
<strong>3. Knowing the accounting systems in developed countries and examples of developed countries, etc.</strong><br />
Accounting Systems in Some Developed Countries<br />
Accounting standards are rules regulations (including laws and statutes as well) that govern the preparation of financial statements. Standard setting is the process of formulating or formulation of accounting standards. Accounting standards can be said is the result of standard setting, although not in accordance with standard practice.<br />
Four (4) The reason why the practice is not in accordance with the standards, namely:<br />
1.Di most countries the penalty for noncompliance with the official accounting tend to be weak and ineffective<br />
2.Secara willingly allowed the company to report more information than is required<br />
3.Beberapa countries allow companies to ignore the accounting standards if by doing operations and financial position will be better.<br />
4.Di some countries accounting standards only apply to the separate financial statements and not to the consolidated report.<br />
Auditing profession tends to regulate itself in countries that adhere to fair presentation (specifically British-influenced) and more auditors to conduct an objective consideration of the audit was to attest to the fair presentation of financial statements. Whereas in countries with a legal code, the accounting profession tend to be regulated by the state because the primary purpose of the audit is to ensure that the records and financial statements in accordance with the provisions of the law.<br />
<strong>4. Identify similarities and differences in accounting systems in developed countries</strong><br />
<strong> </strong><strong></strong>Rules and accounting systems in the country – these countries have a system of difference equations and also, where in each that is in use by these countries have advantages and disadvantages of each – one in the application of accounting systems in the country. Accounting standards and rules set out in certain countries is certainly not entirely the same as other countries. Role in determining standards of professional accountants and accounting rules were more common in those countries wherewith to enter the professional rules in the rules of the company, such as in Britain and the United States. Meanwhile, Christopher Nobes and Robert Parker (1995:11) explains the presence of seven factors that lead to important differences in the development of international accounting systems and practices. Such factors include the<br />
(1) the legal system,<br />
(2) the owner of the funds,<br />
(3) the influence of the tax system<br />
(4) stability of the accounting profession.<br />
(5) inflation,<br />
(6) accounting theory<br />
(7) accidents of history<br />
Regulation of the legal system of the company, including in this case is the accounting systems and procedures, much influenced by the legal system in force in a country. Some countries such as France, Italy, Germany, Spain, the Netherlands adhere to the legal system that is classified in the codified Roman law. Codified in law, the rules associated with the basic idea of moral and justice, which tends to be a doctrine. Meanwhile, countries like Britain, the United States and British Commonwealth countries adopted the common law. In common law, the existence of an attempted answer to specific cases and not make a general formulation.<br />
Sources of funding by source of funding, the company can be grouped into two. The first group is a company that gets most of the funds of the shareholders in the capital market (shareholders). The second group is a company that gets most of the funds of the bank, state or family funds. Generally, in countries with a majority of companies owned by shareholders but the shareholders do not have access to internal information, the more demands on the disclosure (disclosure), examination (audit) and get an unbiased (fair information).<br />
The extent to which the tax system tax system may affect the accounting system is to look at tax laws determine the extent to which accounting measurement (accounting measurement).<br />
In Germany, books must be equal to the tax according to commercial accounting. Whereas in many other countries such as Britain, the United States and also includes Indonesia, there are rules – rules that differ between taxation and commercial companies. The most obvious example of this is depreciation. Accounting profession and the organizations established as a forum for the profession it is different in every country, and results in the form of rules or standards are affected by the shape, authority and members of such bodies.<br />
In some countries it was found that the separation of the accounting profession, as a tax expert or just as a corporate accountant. Members of a governing body of accounting standards may consist only of the public accountant or involve parties from business groups, industry, government and educators. The level of education and experience in the practical world as a condition of a person to become a member agency will also determine the quality of accounting standards and rules as the output produced. International Financial Reporting Standards (IFRS) is a standard framework and to interpretation adopted by the Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known in advance, namely International Accounting Standards (IAS) issued between 1973 and 2001 by the International Accounting Standards Committee (IASC).<br />
And on 1 April 2001 his responsibilities were taken over by the IASB to establish the International Accounting Standards. The later IASB continues to develop new standards called IFRS standards. IFRS are considered as “principles based” broad rule consists of: 1.Standar International Financial Reporting (IFRS) – standards issued after 2001. 2.Standar International Accounting (IAS) – standards issued before 2001. 3.Interpretasi derived from the interpretation of International Financial Reporting Committee (IFRIC) – issued after 2001. 4.Berdiri Interpretation Committee (SIC) – which was published prior to 2001. 5.Kerangka Presentation and Preparation of Financial Statements. IFRS are used in many parts of the world, including the European Union, Hong Kong, Australia, Malaysia, Pakistan, GCC countries, Russia, South Africa, Singapore, and Turkey. Since August 27, 2008, more than 113 countries around the world, including throughout Europe, currently require or permit IFRS reporting is based. About 85 countries require IFRS reporting for all, domestic companies are listed.<br />
While in Indonesia itself will be adopted starting in 2012. And the adoption of IFRS in full, the financial statements prepared under GAAP does not require a significant reconciliation with the financial statements under IFRS. However, such changes would have an effect on many fields, especially in terms of education and business.<br />
The existence and importance of accounting profession<br />
Accounting profession that is more advanced in developed countries also make the accounting system used by more advanced than in countries that are implementing a centralized accounting system and uniform.<br />
Accounting education and research<br />
Accounting education and research carried out less well in countries that are developing. Professional development is also influenced by education and the quality of accounting research.<br />
The accounting rules<br />
Accounting standards and rules set out in certain countries is certainly not entirely the same as other countries. Role in determining standards of professional accountants and accounting rules were more common in those countries wherewith to enter the professional rules in the rules of the company, such as in Britain and the United States. Meanwhile, Christopher Nobes and Robert Parker (1995:11) explains the presence of seven factors that lead to important differences in the development of international accounting systems and practices.<br />
Such factors include the<br />
(1) the legal system,<br />
(2) the owner of the funds,<br />
(3) the influence of the tax system<br />
(4) stability of the accounting profession.<br />
(5) inflation,<br />
(6) accounting theory<br />
(7) accidents of history.<br />
The legal system<br />
Company regulations, including in this case is the accounting systems and procedures, much influenced by the legal system in force in a country. Some countries such as France, Italy, Germany, Spain, the Netherlands adhere to the legal system that is classified in the codified Roman law. Codified in law, the rules associated with the basic idea of moral and justice, which tends to be a doctrine. Meanwhile, countries like Britain, the United States and British Commonwealth countries adopted the common law. In common law, tried to answer the existence of a specific case and does not create a legal formulation to determine how individuals and institutions interact. The western world has two basic orientations: the codification of law (civil) and common law (case). Mainly drawn from the legal codification of Roman law and because ode Napoleon. In countries which adhere to the legal system is Latin-codification of Roman law is a complete group that includes the provisions and procedures. Codification of accounting standards and procedures are fair and appropriate thing in there.<br />
Sources of funding<br />
By source of funding, the company can be grouped into two. The first group is a company that gets most of the funds of the shareholders in the capital market (shareholders). The second group is a company that gets most of the funds of the bank, state or family funds. Generally, in countries with a majority of companies owned by shareholders but the shareholders do not have access to internal information, the more demands on the disclosure (disclosure), examination (audit) and get an unbiased (fair information).<br />
Tax system<br />
Countries like France and Germany using the company’s financial statements as a basis for determining income tax debt, while countries like the United States and Britain to use financial statements have been adjusted by the tax code as a basis for determining the tax debt and delivered separately to the financial statements to shareholders . The extent to which the tax system may affect the accounting system is to look at tax laws determine the extent to which accounting measurement (accounting measurement). In Germany, books must be equal to the tax according to commercial accounting. Whereas in many other countries such as Britain, the United States and also includes Indonesia, there are rules – rules that differ between taxation and commercial companies. The most obvious example of this is depreciation. In most countries, tax legislation effectively determines accounting standards because the company should record revenue and expenses in their accounts to claim the tax purposes. In other words, financial and tax accounting tax is the same.<br />
Accounting profession<br />
Bodies were formed as a container of different professions in each country, and the results of the rules or standards are affected by the shape, authority and members of such bodies. In some countries it was found that the separation of the accounting profession, as a tax expert or just as a corporate accountant. Members of a governing body of accounting standards may consist only of the public accountant or involve parties from business groups, industry, government and educators. The level of education and experience in the practical world as a condition of a person to become a member agency will also determine the quality of accounting standards and rules as the output produced.awanerst bloghttp://www.blogger.com/profile/04185766161567297889noreply@blogger.com0tag:blogger.com,1999:blog-2208359462332092746.post-87140153015867821932012-04-08T03:50:00.000-07:002012-04-08T03:50:28.781-07:00Akuntansi Internasional part 2<div align="center"><strong>PART II<br />
</strong></div><div align="center"><strong>Development of International Accounting and International Accounting Classification</strong><strong> </strong></div><strong> </strong><br />
Furthermore Choi et.al (1998: 38) revealed that the structural development of international accounting happens now includes serving as follows:<br />
Pattern of Comparative Development.<br />
The approach developed by Mueller differently to the development of accounting can be observed in western countries that have market-oriented economic system include:<br />
1. Makorekonomis pattern<br />
Business enterprise goal of course is narrower than the national economic policy. The Company has certain goals to be achieved, often operate in a dimension of time and space is limited, and accountable to the groups a clear ownership. Consequently, normally follows the company’s goal of national policy. This is not an absolute condition, because the company is part of the business that affects public kepntingan and directing national policies, so there is a causal relationship of reciprocity.<br />
There are three statements related to this pattern are:<br />
<ol><li>Business enterprise is an essential unit in the structure of a country’s economy.</li>
<li>Business companies achieve their goals with the best possible way through its activities in close coordination with the policy-the policy of the national economy in its environment.</li>
<li>The public interest is well served if the company’s accounting business is closely linked with national policy.</li>
</ol>Financial accounting-oriented makrekonomi may formally recognize the value of the discovery of mineral or oil content, calculate depreciation on productive equipment based on units of production, and allow the elimination of certain expenses quickly if this is of interest to regional or national economic development.<br />
<br />
<strong>Factors that Influence Development of Accounting</strong><br />
<div style="text-align: left;"> Factors that influence the development of international accounting are:<br />
1. Sources of Funding<br />
In countries with strong equity markets, accounting has focused on how well management runs the company (profitability), and is designed to help investors analyze the future cash flows and related risks. Instead, the credit-based system in which banks are the main source of funding, accounting has focused on the protection of creditors through conservative accounting measurements.</div>2. Legal System<br />
The western world has two basic orientations: the legal code (civil) and common law (case). In code law countries, law is a complete group that includes the provision of accounting rules and procedures that are incorporated in national law and tend to be very complete.<br />
3. Taxation<br />
In most countries, tax rules effectively set the standard because the company should record revenue and expenses in their accounts to claim it for tax purposes. When separate financial accounting and tax, tax rules sometimes require the application of certain accounting principles.<br />
4. Inflation<br />
Inflation causes the distortion of historical cost accounting and affect the propensity (tendency) of a country to apply the changes to the accounts of the company.<br />
5. Political and economic ties<br />
Political & Economic factors influence the development of international accounting because of government policy and the current economic situation in a country that can make the accounting difficult to develop.<br />
6. Level of economic development<br />
These factors influence the types of business transactions are conducted in an economy and determine what is most important.<br />
7. Culture<br />
Four dimensions of national culture, according to Hofstede: individualism, power distance, uncertainty avoidance, masculinity.<br />
8. Level of Education<br />
Standard accounting practices are highly complex would be useless if misunderstood and misused. Disclosures about the risks of derivative securities will not be informative unless it is read by the competent authorities.<br />
<br />
<strong>A. </strong><strong>Factors that influence the development of international accounting there are eight, namely:</strong><br />
1. Sources of funding<br />
In countries with strong equity markets, accounting has focused on how well management runs the company (profitability), and is designed to help investors analyze the future cash flows and related risks. Instead, the credit-based system in which the bank is the main source of funding, accounting has focused on the protection of creditors through conservative accounting measurements.<br />
2. Legal System<br />
The western world has two basic orientations: the legal code (civil) and common law (case). In code law countries, law is a complete group that includes the provision of accounting rules and procedures that are incorporated in national law and tend to be very complete. In contrast, common law developed on a case by case basis without any attempt to cover all cases in which a complete code.<br />
3. Taxation<br />
In most countries, tax rules effectively set the standard because the company should record revenue and expenses in their accounts to claim it for tax purposes. While a separate tax and financial accounting, tax rules sometimes require the application of certain accounting principles.<br />
4. Politics and Economics Association<br />
Political & Economic factors influence the development of international accounting because of government policy and the current economic situation in a country that can make the accounting difficult to develop.<br />
5. Inflation<br />
Inflation causes the distortion of historical cost accounting and affect the propensity (tendency) of a State to apply the changes to the accounts of the company.<br />
6. Levels of Economic Development<br />
These factors influence the types of business transactions are conducted in an economy and determine what is most important<br />
7. Level of Education<br />
Standard accounting practices are highly complex would be useless if misunderstood and misused. Disclosures about the risks of derivative securities will not be informative unless it is read by the competent authorities<br />
8. Culture<br />
Four dimensions of national culture, according to Hofstede: individualism, power distance, uncertainty avoidance, masculinity International Accounting Developments should be followed by the ability of an individual who is engaged in accounting to contribute to advancing accounting. International Accounting is a liaison between states. Eight factors that influence the development of international accounting should be well understood in order to create harmony between countries that trade, in Indonesia alone international accounting developments are very rapid, as has been accompanied by the relations between other countries are getting stronger.<strong> </strong><br />
<strong>B. </strong><strong>Accounting Developments in the approach to market-oriented economy</strong><br />
<strong> </strong><br />
Four approaches to the development of accounting in Western countries with market-oriented economic system:<br />
1. Based approach to macroeconomic<br />
Under this approach, obtained from the accounting practices and are designed to improve the national macroeconomic objectives. An example of Sweden.<br />
2. Based approach mikroekonom<br />
In this approach, accounting evolved from the principles of microeconomics. An example of the Netherlands.<br />
1. Based on an independent approach<br />
Under this approach, derived from accounting and business practices developed on an ad hoc, on the basis of considerations slowly, to try and error. For example the United Kingdom and the United States.<br />
2. Based on a uniform approach<br />
In this approach, standardized accounting and is used as a tool for administrative control by the central government. An example is the French state.<br />
<strong>c. </strong><strong>The dominant state in the Development of Accounting Practices</strong><br />
Some countries are dominant on the development of accounting include:<br />
<ol><li>France</li>
<li>Japan</li>
<li>United States</li>
</ol>In the progress the countries France and Japan are less dominant than the United States. It can be seen from the development of Japanese accounting in its development is currently based on existing IFRS.<br />
<strong>D. </strong><strong>Basic knowledge of Accounting Classification</strong><br />
Classification of the International Accounting basis of international accounting classification can be done in two ways, namely:<br />
1. Deductive approach<br />
Which identifies the relevant environmental factors and linking it with national accounting practices, an international grouping or pattern of development proposed.<br />
2. Inductive Approach<br />
Accounting practices were analyzed individually, the pattern of development or grouping identified and at the end of the explanation is made from the standpoint of economic, social, political and other factors.<br />
International accounting classification can be done in two ways:<br />
By considerations and empirically.<br />
Accounting with Law General Legal Code. Accounting can also be classified in accordance with the legal system of a country.<br />
1. Accounting in common law countries have oriented characteristics of the “fair presentation”, transparency and full disclosure as well as the separation between financial and tax accounting. Accounting for common law is often referred to as the “Anglo Saxon”. Accounting originated in England and then exported to countries such as Australia, Canada, Hong Kong, India, Malaysia, Pakistan and the United States.<br />
2. accounting in code law countries have a legalistic-oriented characteristics, does not allow disclosure of the amount is less, and conformity between financial and tax accounting. Accounting code of law is often called the “continental”, and is mostly found in Continental European countries and their former colonies in Africa, Asia and America.awanerst bloghttp://www.blogger.com/profile/04185766161567297889noreply@blogger.com0tag:blogger.com,1999:blog-2208359462332092746.post-45123307411373212122012-04-08T03:43:00.000-07:002012-04-08T03:43:20.308-07:00Akuntansi Internasional<strong>PROFESI AKUNTANSI LOKAL DAN INTERNASIONAL</strong><strong></strong><br />
Profesi adalah karya bidang keahlian yang terorganisasi, memerlukan proses pendidikan, latihan dan pengalaman guna memenuhi kebutuhan masyarakat terhadapKeahlian tersebut. Sedangkan profesi akuntan adalah semua bidang pekerjaan yang mempergunakan keahlian di bidang akuntansi, termasuk bidang pekerjaan akuntan publik, akuntan intern yang bekerja pada perusahaan industri, keuangan atau dagang, akuntan yang bekerja di pemerintah, dan akuntan sebagai pendidik.<br />
Tujuan profesi akuntansi adalah memenuhi tanggung jawabnya dengan standar profesionalisme tertinggi, mencapai tingkat kinerja tertinggi dengan orientasi kepada kepentingan publik. Untuk mencapai tujuan tersebut terdapat 4 kebutuhan dasar yang harusterpenuhi :<br />
<ol start="1"><li>Kredibilitas. Masyarakat membutuhkan kredibilitas informasi dan sistem informasi.</li>
<li>Profesionalisme. Diperluikan individu yang dengan jelas dapat diidentifikasikan oleh pemakai jasa Akuntan sebagai profesional di bidang akuntansi.</li>
<li>Kualitas jasa. Terdapatnya keyakinan bahwa semua jasa yang diperoleh dari akuntan diberikan dengan standar kinerja tinggi.</li>
<li>Kepercayaan. Pemakai jasa akuntan harus dapat merasa yakin bahwa terdapat kerangka etika profesioanal yang melandasi pemberian jasa oleh akuntan.</li>
</ol><strong>PROFESI AKUNTANSI DALAM NEGERI ( LOKAL ) :</strong><strong></strong><br />
<strong>1. </strong><strong><em>Akuntan Publik</em></strong><br />
Setiap profesi yang menyediakan jasanya kepada masyarakat memerlukan kepercayaan dari masyarakat yang dilayaninya. Kepercayaan masyarakat terhadap mutu jasa akuntan publik akan menjadi lebih tinggi, jika profesi tersebut menerapkan standar mutu tinggi terhadap pelaksanaan pekerjaan profesional yang dilakukan oleh anggota profesinya. Aturan Etika Kompartemen Akuntan Publik merupakan etika profesional bagi akuntan yang berpraktik sebagai akuntan publik Indonesia. Aturan Etika Kompartemen Akuntan Publik bersumber dari Prinsip Etika yang ditetapkan oleh Ikatan Akuntan Indonesia. Dalam konggresnya tahun 1973, Ikatan Akuntan Indonesia (IAI) untuk pertama kalinya menetapkan kode etik bagi profesi akuntan Indonesia, kemudian disempurnakan dalam konggres IAI tahun 1981, 1986,1994, dan terakhir tahun 1998. Etika profesional yang dikeluarkan oleh Ikatan Akuntan Indonesia dalam kongresnya tahun 1998 diberi nama Kode Etik Ikatan Akuntan Indonesia. Akuntan publik adalah akuntan yang berpraktik dalam kantor akuntan publik, yang menyediakan berbagai jenis jasa yang diatur dalam Standar Profesional Akuntan Publik, yaitu auditing, atestasi, akuntansi dan review, dan jasa konsultansi. Auditor independen adalah akuntan publik yang melaksanakan penugasan audit atas laporan keuangan historis yang menyediakan jasa audit atas dasar standar auditing yang tercantum dalam Standar Profesional Akuntan Publik. Kode Etik Ikatan Akuntan Indonesia dijabarkan ke dalam Etika Kompartemen Akuntan Publik untuk mengatur perilaku akuntan yang menjadi anggota IAI yang berpraktik dalam profesi akuntan publik.<strong></strong><br />
<strong>2. </strong><strong><em>Akuntan Internal (Private Accountant)</em></strong><br />
Akuntan yang bekerja pada perusahaan atau lembaga tertentu dan bertugas khusus di bidang akuntansi intern perusahaan untuk membantu pengelola perusahaan.<strong></strong><br />
<strong>3. </strong><strong><em>Akuntan Pemerintah (GovernmentAccountant)</em></strong><br />
Akuntan Pemerintah, adalah akuntan yang bekerja pada badan-badan pemerintah seperti di departemen, BPKP dan BPK, Direktorat Jenderal Pajak danlain-lain.<strong></strong><br />
<strong>4. </strong><strong><em>Akuntan Manajemen (Managament Accountant)</em></strong><br />
Akuntan yang kegiatannya membantu pimpinan perusahaan baik untuk kegiatan sehari – hari atau perencanaan di masa yang akan datang.<strong> </strong><strong></strong><strong></strong><br />
<strong>5. </strong><strong><em>AkuntanPendidik</em></strong><em></em><br />
Akuntan yang bekerja sebagai pengajar pendidik dan keterampilan akuntansi<br />
<strong>PROFESI AKUNTANSI LUAR NEGERI (INTERNASIONAL) :</strong><strong><em></em></strong><br />
<strong><em>1. </em></strong><strong><em>ProfesiCertifiedInternalAuditor(CIA)</em></strong><br />
Certified Internal Auditor (CIA) merupakan satu-satunya sertifikasi bidang internal audit (proses penilaian independen yang diadakan oleh sebuah organisasi untuk memastikan dan mengevaluasi apakah operasional organisasinya telah berjalan sesuai dengan rencana) yang diakui secara internasional. Sertifikasi yang dikeluarkan oleh The Institute of Internal Auditors (The IIA) ini telah berkembang dan dijadikan sebagai pengakuan atas integritas, professionalisme dan kompetensi pemegangnya di bidang internal audit. Orang yang memiliki sertfikasi CIA akan mendapat pengakuan yang tinggi karena sejauh ini program CIA terkenal memiliki standar pengetahuan, integritas dan profesionalisme yang tinggi pula. Ujian CIA dirancang untuk mengukur kompetensi teknis dasar dari internal auditor, antara lain pengetahuan teknis dan aplikasi dari pengetahuan tersebut, Pemahaman tanggung jawab professional,danlatihan terhadap keputusan yang baik.<strong></strong><br />
<strong>2. </strong><strong><em>Profesi CPA</em></strong><strong></strong><br />
Ujian Certified Public Accountant (CPA) merupakan sistem penyaringan yang baku bagi mereka yang akan berpraktik sebagai akuntan publik maupun untuk mereka yang ingin mendapatkan sertifikasi atas kompetensi di bidang akuntansi dengan memperoleh gelar CPA (Certified Public Accountant). Khusus untuk profesi Akuntan Publik, departemen Keuangan Republik Indonesia telah mengeluarkan suatu ketentuan yang mensyaratkan bagi calon Akuntan Publik untuk lulus dari CPA. Keputusan tersebut telah dituangkan dalam Surat Keputusan Menteri Keuangan Republik Indonesia No. 43/KMK.017/1997 tanggal 27 Januari 1997 jo 470/KMK.017/1999 tanggal 4 Oktober 1999.<strong></strong><br />
<strong>3. </strong><strong><em>Profesi CFA (Chartered Financial Analyst)</em></strong><em> </em><strong></strong><br />
CFA adalah gelar profesi yang menunjukkan kompetensi dan integritas dalam bidang portfolio management dan investment analysis. CFA Program disponsori oleh CFA Institute, Charlottesvile, Virginia, USA. Ujian CFA pertama kali diadakan pada tahun 1963. Dalam perjalanan waktu, CFA telah menjadi gelar profesi yang diakui secara internasional, dan menjadi kriteria profesional, yang dipakai oleh dunia usaha dan kalangan investor, untuk para ahli yang berkecimpung di dalam bidang investasi. Para pemegang CFA sangat dibutuhkan dalam berbagai bidang antara lain dalam manajemen investasi, perusahaan konsultan, investment bankers, asuransi, dana pensiun, perbankan dan institusi keuangan lainnya. Permintaan akan penyandang CFA masih sangat tinggi dan semakin banyak pula institusi-institusi yang mensyaratkan para ahlinya untuk memiliki gelar CFA. Di Indonesia sendiri, para ahli yang bergelar CFA belum banyak jumlahnya padahal semakin banyak perusahaan yang mensyaratkan gelar ini sebagai jaminan kualitas dan tuntutan persaingan berskalaglobal.<br />
Keunggulan CFA:<br />
CFA merupakan gelar profesi dengan standar tertinggi untuk pengetahuan, integritas, dan profesionalisme di bidang investasi dan keuangan. Dengan pengakuan dunia untuk kualifikasi kemampuan ini akan memberikan imbalan yang tinggi sebagai penghargaan dari level yang dalam untuk pengetahuan yang dimiliki oleh pemegang gelar ini di bidang pasar keuangan. Pemegang CFA memiliki kemampuan untuk menganalisa sekuritas, obligasi, derivatif, dan rasio laporan keuangan secara efektif. Organisasi yang membutuhkan pemegang CFA adalah manajemen investasi, konsultan, bank, asuransi, pensiun, dan institusi keuangan lainnnya. Kebutuhan dari pemegang CFA sangat tinggi karena hanya ada kurang dari 60 orang di Indonesia yang memegang gelar profesi CFA. Di Indonesia, terdapat peningkatan perusahaan multinasional dan lokal yang membutuhkan calon pekerjanya yang memenuhi kualifikasi sebagai CFA.<br />
ProgramCFA :<br />
Dibagi menjadi 3(tiga) tingkatan, Setiap tingkat hanya boleh diambil setahun sekali, kecuali level 1 (pertengahan tahun) diselenggarakan 1 tahun dua kali (tengah dan akhir tahun), Pada setiap tingkat terdapat pelajaran Etika dan Standar Profesi.<strong></strong><br />
<strong>4. </strong><strong><em>CISA</em></strong><strong></strong><br />
Certified Information System Auditors (CISA) adalah program sertifikasi yang menggabungkan antara dunia akuntansi dengan teknologi informasi. Program sertifikasi yang telah disponsori sejak tahun 1978 oleh ICASA ( Information System Audit anda Control Assotiation) ini telah menjadi standar pencapaian di bidang information System Audit, control and security professional yang sudah diterima secara global. Dengan makin meningkatnya penggunaan teknologi informasi di seluruh dunia, maka kesempatan kerja di dalam bidan ini semakin besar.awanerst bloghttp://www.blogger.com/profile/04185766161567297889noreply@blogger.com0tag:blogger.com,1999:blog-2208359462332092746.post-20259218296379743592011-11-27T23:04:00.000-08:002011-11-27T23:04:20.909-08:00HUBUNGAN KODE ETIK DENGAN NORMA PEMERIKSAAN AKUNTANSIPengertian kode etik dalam hal ini berarti sebagai “kitab hukum”, sedangakn etik berarti susunan moral yang terdiri atas nilai-nilai yang tersusun baik dalam suatu system yang bulat. Jadi kode etik pada hakikatnya adalah memuat aturan – aturan atau norma – norma yang dijadikan pedoman dalam melaksanakan tugas fungsi semua orang yang terlibat dalam suatu organisasi. Jadi nilai – nilai atau norma – norma itu terkandung didalam suatu system yang dijadikan pedoman untuk bertingkah laku ataupun dalam menjalankan tugas yang berlaku bagi sekelompok orang yang terlibat dalam kelompok profesi.<br />
Kode Etik Profesi Akuntansi (sebelumnya disebut Aturan Etika Kompartemen Akuntan Publik) adalah aturan etika yang harus diterapkan oleh anggota Institut Akuntan Publik Indonesia atau IAPI (sebelumnya Ikatan Akuntan Indonesia – Kompartemen Akuntan Publik atau IAI-KAP) dan staf profesional (baik yang anggota IAPI maupun yang bukan anggota IAPI) yang bekerja pada satu Kantor Akuntan Publik (KAP).<br />
Norma Pemeriksaan Akuntansi<br />
Norma Pemeriksaan Akuntansi yang diterima oleh umu dalam kaitannya dengan pemeriksaan akuntansi terdiri atas tiga buah norma, yakni norma umum,norma pelaksanaan pemeriksaan, dan norma pelaporan.<br />
Norma Umum<br />
Norma Umum terdiri dari 3 norma, yaitu :<br />
Pemeriksaan harus dilakukan oleh seseorang atau beberapa orang yang telah memiliki ketrampilan teknis yang cukup serta berkeahlian sebagai auditor.<br />
Dalam segala suasana yang berkaitan dengan pemeriksaan, sikap netral yang independen harus senantiasa dipertahankan oleh auditor.<br />
Auditor garus menggunakan kesungguhan dan ketrampilan profesionalnya dalam pelaksanaan pemeriksaan dan penyiapan laporan dokumen.<br />
Norma Pelaksanaan Pemeriksaan<br />
Pemeriksaan harus direncanakan sebaik – baiknya dan asisten auditor jika ada harus memperoleh pengawasan yang memadai. Pengetahuan yang cukup mengenai struktur pengendalian intern klien harus didapatkan untuk dipergunakan dalam perencanaan dan penentuan sifat, waktu, dan luas pengujian. Bukti yang kompeten dan cukup utnuk mendukung pendapat didapatkan dengan cara inspeksi, observasi, wawancara dan konfirmasi untuk digunakan sebagai dasar pernyataan pendapat atas laporan keuangan yang diperiksa.<br />
Norma Pelaporan<br />
Laporan akuntan harus mendukung pernyataan apakah laporan keuangan disajikan menurut prinsip akuntansi yang lazim.<br />
Laporan akuntan harus mengidentifikasikan konsistensi penerapan prinsip akuntansi yang lazim pada periode berjalan dibandingkan dengan periode sebelumnya.<br />
Pengungkapan informative dalam laporan keuangan dianggap cukup kecuali dinyatakan lain dalam laporan dokumen.<br />
Laporan akuntan harus menyatakan suatu pendapat mengenai laporan keuangan secara keseluruhan, atau suatu penegasan bahwa pendapat tidak dapat diberikan. Jika pendapat tidak diberikan, maka alasan – alasannya harus dinyatakan.<br />
Prinsip-prinsip etika tersebut, diantaranya :<br />
Tanggung Jawab Profesi<br />
Dalam melaksanakan tanggung jawabnya sebagai profesional, setiap anggota harus senantiasa menggunakan pertimbangan moral dan profesional dalam semua kegiatan yang dilakukannya. Sebagai profesional, anggota mempunyai peran penting dalam masyarakat. Anggota harus selalu bertanggungjawab untuk bekerja sama dengan sesama anggota untuk mengembangkan profesi akuntansi, memelihara kepercayaan masyarakat dan menjalankan tanggung jawab profesi dalam mengatur dirinya sendiri.<br />
Kepentingan Publik<br />
Dalam kepetingan public setiap anggota berkewajiban untuk senantiasa bertindak dalam kerangka pelayanan kepada publik, menghormati kepercayaan publik, dan menunjukan komitmen atas profesionalisme, yang merupakan satu ciri utama dari suatu profesi adalah penerimaan tanggung jawab kepada publik. Ketergantungan ini menimbulkan tanggung jawab akuntan terhadap kepentingan publik.<br />
Integritas<br />
Integritas didalam kode etik akuntan Indonesia merupakan hal yang penting karena integritas adalah suatu elemen karakter yang mendasari timbulnya pengakuan profesional. Integritas merupakan kualitas yang melandasi kepercayaan publik dan merupakan patokan (benchmark) bagi anggota dalam menguji keputusan yang diambilnya. Integritas juga mengharuskan seorang anggota untuk, bersikap yang jujur dan berterus terang tanpa harus mengorbankan rahasia penerima jasa. Pelayanan dan kepercayaan publik tidak boleh dikalahkan oleh keuntungan pribadi. Integritas dapat menerima kesalahan yang tidak disengaja dan perbedaan pendapat yang jujur, tetapi tidak menerima kecurangan atau peniadaan prinsip.<br />
Obyektivitas<br />
Setiap anggota harus menjaga obyektivitasnya dan bebas dari benturan kepentingan dalam pemenuhan kewajiban profesionalnya. Karena Obyektivitasnya adalah suatu kualitas yang memberikan nilai atas jasa yang diberikan anggota.<br />
Kompetensi dan Kehati-hatian Profesional<br />
Dalam Setiap anggota harus melaksanakan jasa profesionalnya dengan berhati-hati, kompetensi dan ketekunan, serta mempunyai kewajiban untuk mempertahankan pengetahuan dan ketrampilan profesional pada tingkat yang diperlukan untuk memastikan bahwa klien atau pemberi kerja memperoleh manfaat dari jasa profesional dan teknik yang paling mutakhir. Karena dalam hal ini mengandung arti bahwa anggota mempunyai kewajiban untuk melaksanakan jasa profesional dengan sebaik-baiknya sesuai dengan kemampuannya, demi kepentingan pengguna jasa dan konsisten dengan tanggung jawab profesi kepada public.<br />
Kerahasiaan<br />
Dalam setiap anggota harus menghormati kerahasiaan informasi yang diperoleh selama melakukan jasa profesional dan tidak boleh memakai atau mengungkapkan informasi tersebut tanpa persetujuan, kecuali bila ada hak atau kewajiban profesional atau hukum untuk mengungkapkannya. Kepentingan umum dan profesi menuntut bahwa standar profesi yang berhubungan dengan kerahasiaan didefinisikan bahwa terdapat panduan mengenai sifat sifat dan luas kewajiban kerahasiaan serta mengenai berbagai keadaan di mana informasi yang diperoleh selama melakukan jasa profesional dapat atau perlu diungkapkan.<br />
Perilaku Profesional<br />
Dalam Setiap anggota harus berperilaku yang konsisten dengan reputasi profesi yang baik dan menjauhi tindakan yang dapat mendiskreditkan profesi. Kewajiban untuk menjauhi tingkah laku yang dapat mendiskreditkan profesi harus dipenuhi oleh anggota sebagai perwujudan tanggung jawabnya kepada penerima jasa, pihak ketiga, anggota yang lain, staf, pemberi kerja dan masyarakat umum.<br />
Standar Teknis<br />
Dalam setiap anggota pada standar teknis ini harus melaksanakan jasa profesionalnya sesuai dengan standar teknis dan standar profesional yang relevan. Sesuai dengan keahliannya dan dengan berhati-hati, anggota mempunyai kewajiban untuk melaksanakan penugasan dari penerima jasa selama penugasan tersebut sejalan dengan prinsip integritas dan obyektivitas. Standar teknis dan standar professional yang harus ditaati anggota adalah standar yang dikeluarkan oleh Ikatan Akuntan Indonesia<br />
Kedelapan prinsip tersebut sangat mendukung pelaksanaan kerja pemeriksaan seorang akuntan karena sesuai dengan norma pemeriksaan akuntansi, dimana didalam norma itu mencakup; tanggungjawab akuntan public, unsur-unsur norma pemeriksaan akuntan yang antara lain meliputi : pengkajian dan penilaian pengendalian intern, bahan penjelasan dan pembuktian informatif, serta pembahasan mengenai peristiwa kemudian, laporan khusus dan berkas penerimaan.awanerst bloghttp://www.blogger.com/profile/04185766161567297889noreply@blogger.com0tag:blogger.com,1999:blog-2208359462332092746.post-64945430313527142842011-10-10T19:45:00.000-07:002011-10-10T19:45:10.010-07:00Profesi Akuntansi<div class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%;">Profesi akuntansi</span></div><div class="MsoListParagraphCxSpFirst" style="mso-list: l5 level1 lfo1; text-align: justify; text-indent: -.25in;"><span style="font-size: 12pt; line-height: 115%;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt; line-height: 115%;">Profesi akuntan local</span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -.25in;"><span style="font-size: 12pt; line-height: 115%;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt; line-height: 115%;">Akuntan pendidik </span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; text-align: justify;"><b><span style="font-size: 12pt; line-height: 115%;">Pendidikan Profesi Akuntansi</span></b><span style="font-size: 12pt; line-height: 115%;"> (<b>PPAk</b>) adalah pendidikan tambahan pada pendidikan tinggi setelah program sarjana Ilmu Ekonomi dalam program studi akuntansi berdasarkan Surat Keputusan Menteri Pendidikan Nasional Republik Indonesia Nomor 179/U/2001 tanggal 21 November 2001 tentang Penyelenggaraan Pendidikan Profesi Akuntansi.</span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; text-align: justify;"><span style="font-size: 12pt; line-height: 115%;">PPAk diselenggarakan di perguruan tinggi sesuai dengan persyaratan, tata cara dan kurikulum yang diatur oleh Ikatan Akuntan Indonesia (IAI). Lulusan pendidikan profesi akuntansi berhak menyandang gelar profesi Akuntan, disingkat Ak</span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -.25in;"><span style="font-size: 12pt; line-height: 115%;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt; line-height: 115%;">Akuntan non pendidik</span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l3 level1 lfo3; text-align: justify; text-indent: -.25in;"><span style="font-size: 12pt; line-height: 115%;">-<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt; line-height: 115%;">Akuntan publik </span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;"><b><span style="font-size: 12pt; line-height: 115%;">Akuntan publik</span></b><span style="font-size: 12pt; line-height: 115%;"> adalah </span><a href="http://id.wikipedia.org/wiki/Akuntan" title="Akuntan"><span style="font-size: 12pt; line-height: 115%;">akuntan</span></a><span style="font-size: 12pt; line-height: 115%;"> yang telah memperoleh izin dari </span><a href="http://id.wikipedia.org/wiki/Menteri_Keuangan_Republik_Indonesia" title="Menteri Keuangan Republik Indonesia"><span style="font-size: 12pt; line-height: 115%;">menteri keuangan</span></a><span style="font-size: 12pt; line-height: 115%;"> untuk memberikan jasa akuntan publik (<a href="http://id.wikipedia.org/wiki/Akuntan_publik#Bidang_jasa">lihat di bawah</a>) di </span><a href="http://id.wikipedia.org/wiki/Indonesia" title="Indonesia"><span style="font-size: 12pt; line-height: 115%;">Indonesia</span></a><span style="font-size: 12pt; line-height: 115%;">. Ketentuan mengenai akuntan publik di Indonesia diatur dalam Undang-Undang Republik Indonesia Nomor 5 tahun 2011 tentang Akuntan Publik dan Peraturan Menteri Keuangan Nomor 17/PMK.01/2008 tentang Jasa Akuntan Publik. Setiap akuntan publik wajib menjadi anggota </span><a href="http://id.wikipedia.org/wiki/Institut_Akuntan_Publik_Indonesia" title="Institut Akuntan Publik Indonesia"><span style="font-size: 12pt; line-height: 115%;">Institut Akuntan Publik Indonesia</span></a><span style="font-size: 12pt; line-height: 115%;"> (IAPI), asosiasi profesi yang diakui oleh Pemerintah. Perizinan akuntan publik dikeluarkan oleh Menteri Keuangan dan berlaku selama 5 tahun (dapat diperpanjang). Akuntan yang mengajukan permohonan untuk menjadi akuntan publik harus memenuhi persyaratan sebagai berikut:</span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l2 level1 lfo6; text-align: justify; text-indent: -.25in;"><span style="font-size: 12pt; line-height: 115%;">a.<span style="font: 7pt "Times New Roman";"> </span></span>Memiliki Sertifikat Tanda Lulus USAP yang sah yang diterbitkan oleh IAPI atau perguruan tinggi terakreditasi oleh IAPI untuk menyelenggarakan pendidikan profesi akuntan publik.<span style="font-size: 12pt; line-height: 115%;"></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l2 level1 lfo6; text-align: justify; text-indent: -.25in;"><span style="font-size: 12pt; line-height: 115%;">b.<span style="font: 7pt "Times New Roman";"> </span></span>Apabila tanggal kelulusan USAP telah melewati masa 2 tahun, maka wajib menyerahkan bukti telah mengikuti Pendidikan Profesional Berkelanjutan (PPL) paling sedikit 60 Satuan Kredit PPL (SKP) dalam 2 tahun terakhir.<span style="font-size: 12pt; line-height: 115%;"></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l2 level1 lfo6; text-align: justify; text-indent: -.25in;"><span style="font-size: 12pt; line-height: 115%;">c.<span style="font: 7pt "Times New Roman";"> </span></span>Berpengalaman praktik di bidang audit umum atas laporan keuangan paling sedikit 1000 jam dalam 5 tahun terakhir dan paling sedikit 500 (lima ratus) jam diantaranya memimpin dan/atau mensupervisi perikatan audit umum, yang disahkan oleh Pemimpin/Pemimpin Rekan KAP.<span style="font-size: 12pt; line-height: 115%;"></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l2 level1 lfo6; text-align: justify; text-indent: -.25in;"><span style="font-size: 12pt; line-height: 115%;">d.<span style="font: 7pt "Times New Roman";"> </span></span>Berdomisili di wilayah Republik Indonesia yang dibuktikan dengan Kartu Tanda Penduduk (KTP) atau bukti lainnya.<span style="font-size: 12pt; line-height: 115%;"></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l2 level1 lfo6; text-align: justify; text-indent: -.25in;"><span style="font-size: 12pt; line-height: 115%;">e.<span style="font: 7pt "Times New Roman";"> </span></span>Memiliki <a href="http://id.wikipedia.org/wiki/Nomor_Pokok_Wajib_Pajak" title="Nomor Pokok Wajib Pajak">Nomor Pokok Wajib Pajak</a> (NPWP).<span style="font-size: 12pt; line-height: 115%;"></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l2 level1 lfo6; text-align: justify; text-indent: -.25in;"><span style="font-size: 12pt; line-height: 115%;">f.<span style="font: 7pt "Times New Roman";"> </span></span>Tidak pernah dikenakan sanksi pencabutan izin akuntan publik.<span style="font-size: 12pt; line-height: 115%;"></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l2 level1 lfo6; text-align: justify; text-indent: -.25in;"><span style="font-size: 12pt; line-height: 115%;">g.<span style="font: 7pt "Times New Roman";"> </span></span>Tidak pernah dipidana yang telah mempunyai kekuatan hukum tetap karena melakukan tindak pidana kejahatan yang diancam dengan pidana penjara 5 (lima) tahun atau lebih.<span style="font-size: 12pt; line-height: 115%;"></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l2 level1 lfo6; text-align: justify; text-indent: -.25in;"><span style="font-size: 12pt; line-height: 115%;">h.<span style="font: 7pt "Times New Roman";"> </span></span>Menjadi anggota IAPI.<span style="font-size: 12pt; line-height: 115%;"></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l2 level1 lfo6; text-align: justify; text-indent: -.25in;"><span style="font-size: 12pt; line-height: 115%;">i.<span style="font: 7pt "Times New Roman";"> </span></span>Tidak berada dalam pengampuan.<span style="font-size: 12pt; line-height: 115%;"></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l2 level1 lfo6; text-align: justify; text-indent: -.25in;"><span style="font-size: 12pt; line-height: 115%;">j.<span style="font: 7pt "Times New Roman";"> </span></span>Membuat Surat Permohonan, melengkapi formulir Permohonan Izin Akuntan Publik, membuat surat pernyataan tidak merangkap jabatan<span style="font-size: 12pt; line-height: 115%;"></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; text-align: justify; text-indent: .25in;">sebagaimana dimaksud dalam Pasal 46, dan membuat surat pernyataan bermeterai cukup yang menyatakan bahwa data persyaratan yang disampaikan adalah benar.<span style="font-size: 12pt; line-height: 115%;"></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;"><span style="font-size: 12pt; line-height: 115%;">Aktivitas KAP meliputi ;</span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.5in; mso-add-space: auto; mso-list: l3 level2 lfo3; text-align: justify; text-indent: -.25in;"><span style="font-family: "Courier New"; font-size: 12pt; line-height: 115%;">o<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt; line-height: 115%;">Jasa Akuntansi dan Pembukuan (keuangan) </span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.5in; mso-add-space: auto; mso-list: l3 level2 lfo3; text-align: justify; text-indent: -.25in;"><span style="font-family: "Courier New"; font-size: 12pt; line-height: 115%;">o<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt; line-height: 115%;">Jasa Perpajakan </span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.5in; mso-add-space: auto; mso-list: l3 level2 lfo3; text-align: justify; text-indent: -.25in;"><span style="font-family: "Courier New"; font-size: 12pt; line-height: 115%;">o<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt; line-height: 115%;">Jasa Konsultasi Manajemen </span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.5in; mso-add-space: auto; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo1; text-align: justify; text-indent: -.25in;"><span style="font-size: 12pt; line-height: 115%;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt; line-height: 115%;">Profesi akuntan international</span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12pt; line-height: 115%;">a.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12pt; line-height: 115%;">CFA (The Chartered Financial Analyst)</span></b></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; text-align: justify;"><span class="hps"><span lang="IN">Menjadi</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">charterholder</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">calon</span> CFA</span><span class="longtext"> </span><span class="hps"><span lang="IN">harus</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">memenuhi</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">persyaratan sebagai berikut</span></span><span class="longtext"> ;</span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;"><span style="line-height: 115%;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span class="longtext"> </span><span class="hps"><span lang="IN">Lengkapi</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">Program</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">CFA</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">(</span></span><span class="longtext"><span lang="IN">penguasaan </span></span><span class="hps"><span lang="IN">kurikulum</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">CFA</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">saat ini dan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">melewati</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">serangkaian</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">pemeriksaan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">tiga</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">enam</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">jam)</span></span><span style="font-size: 12pt; line-height: 115%;"></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;"><span style="line-height: 115%;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span class="longtext"> </span><span class="hps"><span lang="IN">Memiliki</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">gelar sarjana</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">(</span></span><span class="longtext"><span lang="IN">atau setara) </span></span><span class="hps"><span lang="IN">dari lembaga terakreditasi</span></span><span style="font-size: 12pt; line-height: 115%;"></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;"><span class="longtext"><span style="line-height: 115%;">3.<span style="font: 7pt "Times New Roman";"> </span></span></span><span class="longtext"> </span><span class="hps"><span lang="IN">Memiliki empat</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">tahun</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">(48</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">bulan</span></span><span class="longtext"><span lang="IN">) dari </span></span><span class="hps"><span lang="IN">pengalaman kerja</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">yang berkualitas</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">(</span></span><span class="longtext"><span lang="IN">atau kombinasi dari </span></span><span class="hps"><span lang="IN">pendidikan dan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">pengalaman kerja</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">dapat diterima</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">oleh CFA Institute</span></span><span class="longtext">)</span><span class="longtext"><span style="font-size: 12pt; line-height: 115%;"></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;"><span style="line-height: 115%;">4.<span style="font: 7pt "Times New Roman";"> </span></span><span class="hps"><span lang="IN">Menjadi anggota</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">CFA Institute</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">dan berlaku untuk</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">keanggotaan untuk</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">masyarakat</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">setempat</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">anggota</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">CFA</span></span><span style="font-size: 12pt; line-height: 115%;"></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;"><span style="line-height: 115%;">5.<span style="font: 7pt "Times New Roman";"> </span></span><span class="longtext"> </span><span class="hps"><span lang="IN">Patuhi</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">Kode</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">Etik</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">CFA Institute</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">dan Standar</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">Perilaku Profesional</span></span><span style="font-size: 12pt; line-height: 115%;"></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;"><span class="longtext">6.<span style="font: 7pt "Times New Roman";"> </span></span><span class="hps"><span lang="IN">Independen</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">persyaratan lain untuk</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">menjadi</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">seorang</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">charterholder</span></span><span class="longtext"><span lang="IN">, </span></span><span class="hps"><span lang="IN">Program</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">CFA</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">mengambil</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">rata-rata empat</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">tahun</span></span><span class="longtext"><span lang="IN"> </span>sekali </span><span class="hps">untuk calon yang memenuhi syarat.</span><span class="longtext"></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12pt; line-height: 115%;">b.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12pt; line-height: 115%;">CGA (Certified General Accountant)</span></b></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; text-align: justify;"><span class="hps"><span lang="IN">Sebuah</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">CGA</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">adalah</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">akuntansi profesional</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">dengan keahlian</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">di bidang keuangan</span></span><span class="longtext"><span lang="IN">, perpajakan, </span></span><span class="hps"><span lang="IN">strategi bisnis</span></span><span class="longtext"><span lang="IN">, </span></span><span class="hps"><span lang="IN">audit</span></span><span class="longtext"><span lang="IN">, </span></span><span class="hps"><span lang="IN">manajemen dan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">kepemimpinan bisnis</span></span><span class="longtext"><span lang="IN">. </span></span><span class="hps"><span lang="IN">CGAs</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">harus memenuhi</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">persyaratan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">pendidikan, pengalaman</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">dan pemeriksaan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">didirikan</span></span><span class="longtext"><span lang="IN">, </span></span><span class="hps"><span lang="IN">dan secara teratur</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">ditingkatkan</span></span><span class="longtext"><span lang="IN">, </span></span><span class="hps"><span lang="IN">oleh</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">CGA</span></span><span class="atn"><span lang="IN">-</span></span><span class="longtext"><span lang="IN">Kanada</span></span>. <span class="hps"><span lang="IN">CGA</span></span><span class="longtext"><span lang="IN">-Kanada </span></span><span class="hps"><span lang="IN">memiliki</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">47.500</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">anggota dan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">25.500</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">siswa</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">pada tahun 2009</span></span><span class="longtext"><span lang="IN">, </span></span><span class="hps"><span lang="IN">sehingga</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">tumbuh dan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">tercepat kedua</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">terbesar</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">akuntansi</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">sebutan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">profesional di</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">Kanada.</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">Program</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">CGA</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">studi</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">profesional</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">yang ditawarkan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">di Kanada</span></span><span class="longtext"><span lang="IN">, Bermuda, Karibia, </span></span><span class="hps"><span lang="IN">Hong Kong dan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">daratan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">Cina.</span></span><span lang="IN"> </span><span class="hps"><span lang="IN">CGAs</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">bekerja di seluruh</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">dunia</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">dalam industri</span></span><span class="longtext"><span lang="IN">, perdagangan, keuangan, pemerintah, </span></span><span class="hps"><span lang="IN">praktik</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">publik dan sektor</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">tidak-untuk</span></span><span class="atn"><span lang="IN">-</span></span><span class="longtext"><span lang="IN">keuntungan.</span></span><span style="font-size: 12pt; line-height: 115%;"></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;"><span class="longtext"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12pt; line-height: 115%;">c.<span style="font: 7pt "Times New Roman";"> </span></span></b></span><span class="hps"><b style="mso-bidi-font-weight: normal;"><span lang="IN">CIA</span></b></span><span class="longtext"><b style="mso-bidi-font-weight: normal;"><span lang="IN"> </span></b></span><span class="hps"><b style="mso-bidi-font-weight: normal;"><span lang="IN">(Certified</span></b></span><span class="longtext"><b style="mso-bidi-font-weight: normal;"><span lang="IN"> </span></b></span><span class="hps"><b style="mso-bidi-font-weight: normal;"><span lang="IN">Internal Auditor</span></b></span><span class="longtext"><b style="mso-bidi-font-weight: normal;"><span lang="IN">) </span></b></span><span class="longtext"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12pt; line-height: 115%;"></span></b></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; text-align: justify;"><span class="hps"><span lang="IN">adalah sebutan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">profesional</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">ut</span>a</span><span class="hps"><span lang="IN">ma yang ditawarkan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">oleh The</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">IIA</span></span><span class="longtext"><span lang="IN">. </span></span><span class="hps"><span lang="IN">Penunjukan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">CIA adalah</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">yang diakui secara global</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">sertifikasi untuk</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">auditor</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">internal dan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">merupakan standar</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">dengan mana</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">individu dapat</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">menunjukkan kompetensi</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">dan profesionalisme</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">di bidang</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">audit internal</span></span><span class="longtext"><span lang="IN">.</span></span><span lang="IN"> </span><span class="hps"><span lang="IN">Produktif</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">kualifikasi</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">CIA</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">dimaksudkan untuk</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">menunjukkan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">pengetahuan profesional</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">dari profesi</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">audit internal</span></span><span class="longtext"><span lang="IN">. </span></span><span class="hps"><span lang="IN">CIAS</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">yang diperlukan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">untuk mengambil kursus</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">pendidikan berkelanjutan</span></span><span class="longtext"><span lang="IN">.</span></span><span lang="IN"> </span><span class="hps"><span lang="IN">Banyak</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">CIAS</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">saat ini</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">manajer</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">senior yang</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">Audit</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">internal,</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">Wakil Presiden</span></span><span class="longtext"><span lang="IN">, </span></span><span class="hps"><span lang="IN">Direktur dan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">Kepala</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">Eksekutif</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">Audit</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">di atas</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">perusahaan-perusahaan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">MNC</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">global yang</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">mengemudi</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">fungsi audit</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">internal di</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">perusahaan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">masing-masing</span></span><span class="longtext"><span lang="IN">.</span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12pt; line-height: 115%;">d.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12pt; line-height: 115%;">CPA (</span>Certified Public Accountant)</b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12pt; line-height: 115%;"></span></b></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; text-align: justify;">Profesi ini dilaksanakan dengan standar yang telah baku yang merujuk kepada praktik akuntansi di Amerika Serikat sebagai negara maju tempat profesi ini berkembang. Rujukan utama adalah US <a href="http://id.wikipedia.org/wiki/GAAP" title="GAAP">GAAP</a> (United States Generally Accepted Accounting Principle's) dalam melaksanakan praktik akuntansi. Sedangkan untuk praktik auditing digunakan US <a href="http://id.wikipedia.org/wiki/GAAS" title="GAAS">GAAS</a> (United States Generally Accepted Auditing Standard), Berdasarkan prinsip-prinsip ini para akuntan publik melaksanakan tugas mereka, antara lain mengaudit Laporan Keuangan para pelanggan. Kerangka standar dari USGAAP telah ditetapkan oleh <a href="http://id.wikipedia.org/wiki/SEC" title="SEC">SEC</a> (Securities and Exchange Commission) sebuah badan pemerintah quasijudisial independen di Amerika Serikat yang didirikan tahun 1934. Selain SEC, tcrdapat pula <a href="http://id.wikipedia.org/w/index.php?title=AICPA&action=edit&redlink=1" title="AICPA (halaman belum tersedia)">AICPA</a> (American Institute of Certified Public Accountants) yang bcrdiri sejak tahun 1945. Sejak tahun 1973, pengembangan standar diambil alih oleh <a href="http://id.wikipedia.org/w/index.php?title=FASB&action=edit&redlink=1" title="FASB (halaman belum tersedia)">FASB</a> (Financial Accominting Standard Board) yang anggota-angotanya terdiri dari wakil-wakil profesi akuntansi dan pengusaha.<span style="font-size: 12pt; line-height: 115%;"></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; text-align: justify;">CPA adalah gelar bagi akuntan yang telah lulus Uniform Certified Public Accountant Examination dan telah menempuh pendidikan di beberapa negara dan persyaratan pengalaman untuk sertifikasi sebagai CPA. Seseorang yang telah lulus ujian namun belum terpenuhi syarat pengalamannya maka belum diizinkan sebagai “CPA Aktif”. Dinegara bagian AS lainnya, hanya CPA yang dapat memberikan pendapat terhadap laopran keuangan. Banyak negara memiliki tingkat akuntan yang lebih rendah dari CPA , biasanya disebut PA (Public Accountant). Banyak negara yang melarang untuk penggunaan sebutan CPA atau PA apabila seseorang bersertifikasi sebagai SPA atau PA bukan dinegara tersebut. Akibatnya dalam banyak kasus, banyak CPA dinegara yang satu tidak dapat menggunakan sertifikat CPAnya di negara lain, sampai diturunkan izin dari negara yang bersangkutan.<br />
Layanan yang disediakan oleh CPA. Fungsi utama CPA adalah memenuhi semua hal berhubungan dengan akuntan publik dan layanan jaminan. Dalam layanan jaminan, dikenal juga sebagai jasa audit keuangan, CPA membuktikan kewajaran pengungkapan, kebebasan dari salah saji meterial dan kepatuhan terhadap prinsip akuntansi yang berlaku umum (GAAP) dalam laporan keuangan. CPA juga dapat digunakan oleh perusahaan swasta, dalam fungsi keuangan seperti sebagai Chief Financial Officer (CFO) atau manajer keuangan. CPA dalam bentuk ini tidak menyediakan layanan kepada masyarakat secara langsung.<br />
Banyak anggota CPA berfungsi sebagai konsultan bisnis, masuk dalam industri kecil, menengah atau bahkan dalam pajak dan departemen audit.</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; text-align: justify;">Untuk menjadi seorang auditor di Amerika Serikat, calon auditor harus lulus tes Uniform Pemeriksaan Akuntan Publik Bersertifikat (Uniform CPA Exam), yang ditetapkan oleh American Institute Certified Public Accountant (AICPA) dan dikelola oleh Asosiasi Nasional Dewan Akuntansi Negara (NASBA). CPA didirikan pada tanggal 17 April 1896.</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12pt; line-height: 115%;">e.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12pt; line-height: 115%;">CA </span>(Chartered Accountant)</b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12pt; line-height: 115%;"></span></b></div><div class="MsoListParagraphCxSpLast" style="margin-left: .75in; mso-add-space: auto; text-align: justify;">Chartered Accountant <span class="hps"><span lang="IN">adalah</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">akuntan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">pertama </span>yang membentuk</span><span class="longtext"> </span><span class="hps"><span lang="IN">suatu badan profesional,</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps">yang</span><span class="hps"><span lang="IN"> didirikan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">di Inggris</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">pada 1854</span></span><span class="longtext"><span lang="IN">. </span></span><span class="hps"><span lang="IN">Society</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">Edinburgh</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">Akuntan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">(1854)</span></span><span class="longtext"><span lang="IN">, Institut </span></span><span class="hps"><span lang="IN">Glasgow</span></span><span class="longtext"><span lang="IN"> </span>Akuntan dan Aktuaris (1854) dan masyarakat Aberdeen </span><span class="hps"><span lang="IN">Akuntan </span>(1867).</span><span lang="IN"> <br />
<span class="hps">Akuntan</span><span class="longtext"> </span><span class="hps">Chartered</span><span class="longtext"> </span><span class="hps">bekerja di</span><span class="longtext"> </span><span class="hps">semua bidang</span><span class="longtext"> </span><span class="hps">bisnis dan keuangan</span><span class="longtext">. </span><span class="hps">Beberapa</span><span class="longtext"> </span><span class="hps">terlibat dalam pekerjaan</span><span class="longtext"> </span><span class="hps">akuntan publik</span><span class="longtext">, yang lain </span><span class="hps">bekerja di</span><span class="longtext"> </span><span class="hps">sektor swasta</span><span class="longtext"> </span><span class="hps">dan beberapa</span><span class="longtext"> </span><span class="hps">yang dipekerjakan</span></span><span class="hps"> oleh badan pemerintah.</span><span class="hps"><span lang="IN"> Institut</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">Akuntan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">Chartered</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">mengharuskan anggota</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">untuk melakukan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">tingkat minimum</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">pengembangan profesional</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">berkelanjutan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">untuk tetap di depan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">rekan-rekan mereka</span></span><span class="longtext"><span lang="IN">. </span></span><span class="hps"><span lang="IN">Mereka</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">me</span>n</span><span class="hps"><span lang="IN">fasilitasi</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">kelompok-kelompok</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">minat khusus -</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">memimpin</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">pemikiran</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">akademik dan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">profesional dalam</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">akuntansi.</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">Mereka</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">memberikan dukungan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">kepada anggota</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">dengan menawarkan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">jasa konsultasi</span></span><span class="longtext"><span lang="IN">, </span></span><span class="hps"><span lang="IN">helplines</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">teknis dan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">perpustakaan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">teknis.</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">Mereka menawarkan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">kesempatan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">untuk jaringan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">profesional dan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">karir dan</span></span><span class="longtext"><span lang="IN"> </span></span><span class="hps"><span lang="IN">pengembangan bisnis</span></span><span style="font-size: 12pt; line-height: 115%;"></span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%;">Sumber : </span></div><div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;"><span style="font-size: 12pt; line-height: 115%;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt; line-height: 115%;"> </span><a href="http://id.wikipedia.org/wiki/Pendidikan_Profesi_Akuntansi"><span style="font-size: 12pt; line-height: 115%;">http://id.wikipedia.org/wiki/Pendidikan_Profesi_Akuntansi</span></a><span style="font-size: 12pt; line-height: 115%;"></span></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;"><span style="font-size: 12pt; line-height: 115%;">2.<span style="font: 7pt "Times New Roman";"> </span></span><a href="http://id.wikipedia.org/wiki/Institut_Akuntan_Publik_Indonesia"><span style="font-size: 12pt; line-height: 115%;">http://id.wikipedia.org/wiki/Institut_Akuntan_Publik_Indonesia</span></a><span style="font-size: 12pt; line-height: 115%;"></span></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;"><span style="font-size: 12pt; line-height: 115%;">3.<span style="font: 7pt "Times New Roman";"> </span></span><a href="http://id.wikipedia.org/wiki/Akuntan_publik"><span style="font-size: 12pt; line-height: 115%;">http://id.wikipedia.org/wiki/Akuntan_publik</span></a><span style="font-size: 12pt; line-height: 115%;"></span></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;"><span style="font-size: 12pt; line-height: 115%;">4.<span style="font: 7pt "Times New Roman";"> </span></span><a href="http://en.wikipedia.org/wiki/Certified_General_Accountant"><span style="font-size: 12pt; line-height: 115%;">http://en.wikipedia.org/wiki/Certified_General_Accountant</span></a><span style="font-size: 12pt; line-height: 115%;"></span></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;"><span style="font-size: 12pt; line-height: 115%;">5.<span style="font: 7pt "Times New Roman";"> </span></span><a href="http://en.wikipedia.org/wiki/Certified_Public_Accountant"><span style="font-size: 12pt; line-height: 115%;">http://en.wikipedia.org/wiki/Certified_Public_Accountant</span></a><span style="font-size: 12pt; line-height: 115%;"></span></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;"><span style="font-size: 12pt; line-height: 115%;">6.<span style="font: 7pt "Times New Roman";"> </span></span><a href="http://en.wikipedia.org/wiki/Chartered_Financial_Analyst"><span style="font-size: 12pt; line-height: 115%;">http://en.wikipedia.org/wiki/Chartered_Financial_Analyst</span></a><span style="font-size: 12pt; line-height: 115%;"></span></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;"><span style="font-size: 12pt; line-height: 115%;">7.<span style="font: 7pt "Times New Roman";"> </span></span><a href="http://en.wikipedia.org/wiki/Certified_International_Investment_Analyst"><span style="font-size: 12pt; line-height: 115%;">http://en.wikipedia.org/wiki/Certified_International_Investment_Analyst</span></a><span style="font-size: 12pt; line-height: 115%;"></span></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;"><span style="font-size: 12pt; line-height: 115%;">8.<span style="font: 7pt "Times New Roman";"> </span></span><a href="http://en.wikipedia.org/wiki/Certified_Internal_Auditor"><span style="font-size: 12pt; line-height: 115%;">http://en.wikipedia.org/wiki/Certified_Internal_Auditor</span></a><span style="font-size: 12pt; line-height: 115%;"></span></div><span style="font-size: 12pt; line-height: 115%;">9.<span style="font: 7pt "Times New Roman";"> </span></span><a href="http://en.wikipedia.org/wiki/Chartered_Accountant">http://en.wikipedia.org/wiki/Chartered_Accountant</a>awanerst bloghttp://www.blogger.com/profile/04185766161567297889noreply@blogger.com0Milan, Italia45.463681 9.188171399999987445.389062 9.0536043999999869 45.5383 9.322738399999988tag:blogger.com,1999:blog-2208359462332092746.post-54994779056541173432011-05-27T08:56:00.001-07:002011-05-27T08:56:25.873-07:00Distribusi Pendapatan dan KemiskinanDistribusi Pendapatan dan Kemiskinan<br />
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Pendahuluan<br />
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Dalam distribusi pendapatan baik antarkelompok berpendapatan, antardaerah perkotaan dan daerah pedesaan, atau antarkawasan dan propinsi dan kemiskinan merupakan dua masalah yang masih mewarnai perekonomian Indonesia Pada awal pemerintahan orde baru, perencanaan pembangunan ekonomi di Indonesia masih sangat percaya bahwa apa yang dimaksud dengan trickle down effect akan terjadi. Oleh karena itu, strategi pembangunan diterapkan oleh pemerintah pada awal periode orde baru hingga akhir tahun 1970-an terpusatkan pada pertumbuhan ekonomi yang tinggi. Untuk mencapai tujuan tersebut maka pusat pembangunan dimulai di Pulau Jawa, khususnya Propinsi Jawa Barat, karena fasilitas seperti infrastruktur lebih tersedia dibandingkan dipropinsi lainnya di Indonesia dan di beberapa propinsi hanya dibeberapa sector saja yang bisa dengan cepat memberi pertumbuhan misalnya sector primer dan industri berat. Setelah sepuluh tahun pelita I dimulai, mulai kelihatan bahwa efek yang dimaksud itu mungkin tidak dapat dikatakan sama sekali tidak ada, tetapi proses mengalir kebawahnya sangat lamban. Sebagai akibatnya, Indonesia menikmati laju pertumbuhan yang relatif tinggi, tetapi pada waktu yang bersamaan tingkat kesenjangan semakin membesar dan jumlah orang miskin semakin banyak. Tepatnya setelah pelita III, strategi pembangunan mulai diubah. Tidak hanya pertumbuhan tetapi juga kesejahteraan masyarakat, tidak hanya dijawa, tetapi juga diluar jawa, menjadi kesejahteraan masyarakat, misalnya dengan mengembangkan industri yang padat karya dan sector pertanian . hingga saat ini sudah banyak program pemerintah yang berorientasi mengurangi kemiskinan, seperti inpres pedesaan, transmigrasi, dan masih banyak lagi. Masalah kesenjangan ekonomi (pendapatan) dan kemiskinan di Indonesia akan dibahas. Faktor-faktor yang menyebabkan kesenjangan dan kemiskinan tetap ada ditanah air walaupun pembangunan ekonomi berjalan terus dan Indonesia memiliki laju pertumbuhan yang relatif tinggi.<br />
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Isi<br />
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Beberapa indikator distribusi pendapatan :<br />
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Sudah merupakan suatu fakta umum dibanyak negara berkembang, terutama Negara-negara proses pembangunan ekonomi yang sangat pesat seperti indonesi, laju pertumbuhan ekonomi yang tinggi dibarengi dengan tingkat kesenjangan ekonomi atau kemiskinan yang tinggi pula. Sebagai dasar dari kerangka pemikiran untuk menganalisis masalah trade-off antara pertumbuhan dan kemiskinan atau kesenjangan ekonomi adalaha salah satu metode statik yang umum digunakan untuk mengetimasi sejauh mana pencapaian tingkat kemerataan dalam distribusi pendapatan atau pengurangan kesenjangan ekonomi dalam suatu proses pembangunan ekonomi adalah mengukur nilai koefesien atau rasio gini. Selai koefesien gini, pengukuran pemerataan pendapatan juga sering dilakukan berdasarkan kriteria bank dunia : penduduk dikelompokan menjadi tiga kelompok; yaitu penduduk dengan pendapatan rendah yang merupan 40% dari jumlah penduduk, penduduk dengan berpendapatan menengah yang merupakan 40% dari jumlah penduduk, dan penduduk yang berpendapatan tinggi yang merupakan 20% dari jumlah penduduk. Selanjutnya ketidak merataan pendapatan disuatu ekonomi diukur berdasarkan pendapatan yang dinikmati oleh 40% penduduk dengan pendapatan rendah.<br />
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Perubahan distribusi pendapatan<br />
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Perhitungan distribusi pendapatan di Indonesia menggunakan data survei sosial ekonomi nasional (susenas) pada tahun 1984, 1987, 1990, 1993. data pengeluaran konsumsi rumah tangga yang dikumpulakan oleh susenas digunakan sebagai pendekatan (proxy) untuk mengukur distribusi pendapatan penduduk di Indonesia. Karena pengertian pengeluaran konsumsi tidak sama dengan pengertian kekayaan, perbedaan konsep ini menjadi kendala serius dalam mengukur secara akurat tingkat dan distribusi kesejahteraan masyarakat Indonesia. Karena bisa saja seseorang tidak punya pekerjaan (pendapatan), tetapi sangat kaya karena ada warisan keluarga. Banyak pengusaha muda dari tingkat pendapatanya tidak terlalu berlebihan, tetapi mereka sangat kaya karena perusahaan tempat mereka bekerja adalah milik mereka (orang tuanya). Penggunaan data pengeluaran konsumsi rumah tangga akan menghasilkandata pendapatan yang underestimate karena jumlah pendapatan bia lebih besar, sama, atau lebih kecil dari pada jumlah pengeluaran konsumsi. Misalnya pendapatan lebih besar tidak selalu berarti pengeluaran konsumsi juga besar. Dalam hal ini, berarti ada tabungan. Dalam hal ini belum tentu juga bila pendapatan rendah tidak selalu jumlah konsumsi juga rendah. Banyak rumah tangga memakai kredit untuk membiayai pengeluran konsumsi tertentu, misalnya untuk membeli rumah dan mobil untuk biaya sekolah anak, atau bahkan untuk liburan. Keberhasilan pembangunan di Indonesia tidak hanya di ukur dari peningkatan pendapatan penduduk secara agregat atau per capital, tetapi juga (justru lebih penting lagi) di lihat dari distribusi peningkatan pendapatan tersebut terhadap semua anggota masyarakat. Sekarang ini, tingkat pendapatan per kapital di Indonesia sudah lebih jauh lebih tinggi dibandingkan dengan 30 tahun yang lalu, yakni sekitar US$880. namun, apa artinya jika 10% saja dari jumlah penduduk di tanah air yang manikmati 90% dari jumlah pendapatan nasional, sedangkan sisanya (90%) hanya menikmati 10& dari pendapatan nasional selama ini hanya di nikmati oleh kelompok 10% tersebut, sedangkan pendapatan kelompok 90% tidak mengalami perbaikan yang berarti. Jadi dalam kata lain, pembangunan ekonomi di Indonesia akan dikatakan berhasil sepenuhnya bila tingkat kesenjangan ekonomi antara kelompok masyarakat miskin dan kelompok masyarakat kaya bisa diperkecil Sejak akhir tahun 1970-an, pemerintah maulai memperliatkan kesugguhan dalam upaya meningkatkan kesejahteraan penduduk ditanah air. Sejak itu aspek pemerataan dalam triologi pembangunan semakin ditekankan dan didefinisikan dalam delapan jalur pemerataan. Sudah banyak program pemerintahan hingga saat ini yang mecerminkan upaya tersebut, seperti program serta kebijakan yang mendukung pembangunan industri kecil dan rumah tangga serta koperasi, khususnya dipedesaan, inpres desa tertinggal (IDT), program keluarga sejahtera, program keluarga berencana (KB), program maka tambahan bagi anak sekolah dasar, program transmigrasi, peningkatan upah minimum regional (UMR), dan masih banyak lagi. Menurut kriteria Bank Dunia, secara umum tingkat kesenjangan dalam distibusi pendapatan di Indonesia selama kurun waktu 1984-1993 tergolong rendah, baik didaerah pedesaan maupun daerah perkotaan yang ditunjukan oleh besarnyapersentase pendapatan yang dinikmati oleh kelompok penduduk 40% berpenghasilan rendah. Bagi kelompok penduduk 20% berpendapatan tinggi, besar pendapatanya yang diterima justru mengalami penurunan. Penurunan pangsa pendapatan ini karena laju pertumbuhan pendapatan kelompok penduduk 40% berpendapat rendah dan 40% berpendapat menengah lebih besar dari pada laju pertumbuhan pendapatan kelompok penduduk 20% berpendapat tinggi. Tingkat pemerataan pendapatan di daerah pedesaan yang relatif lebih baik dari pada didaerah perkotaan juga terjadi hamper disemua propinsi di Indonesia. Semakin buruknya distribusi pendapatan di daerah perkotaan dibandingkan didaerah pedesaan terutama disebabkan oleh pola perekonmian dan jumlah serta kondisi sarana dan prasarana pendukung kegiatan ekonomi sangat berbeda antara pedesaan dan perkotaan. Dikota, Jakarta misalnya persaingan dalam dunia usaha dan dalam mendapatkan pekerjaan semakin keras. Jumlah manusia dijakarta semakin keras. Jumlah manusia dijakarta semakin banyaki, diperkirakan sekita sepuluh juta orang, yang sebagian disebabkan oleh orang-orang yang terus datang ke Jakarta terutama yang berasal dari Jawa dan Sumatra. Sementara kemanapun ekonomi Jakarta untuk memberi pekerjaan bagi pencari kerja yang bertambah jumlahnya setiap tahun terbatas. Terjadi perpindahan surplus tenaga kerja dari desa ke kota. Mereka tidak bisa ditampung disektor formal akhirnya masuk ke sector informal yang pada umumnya merupakan kegiatan ekonomi dengan tingkat produktivitas dan pendapatan rendah. Karena terlalu banyak orang yang mau bekerja disektor formal, sedangkan daya tamping sector tersebut terbatas maka semakin berat seleksi penerimaan pekerja. Pendidikan atau keterampilan khusus menjadi salah satu kriteria utama dalam seleksi tenaga kerja disektor formal. Jumlah penganggruan, terutama setengah pengangguran, semakin tinggi, dan kesenjangan antara kelompok masyarakat yang mempunyai kesempatan bekerja disektor formal dan kelompok masyarakat yang hanya bisa bekerja disektor informal atau yang tidak memiliki pekerjaan semakin besar.<br />
<br />
Kemiskinan<br />
<br />
Masalah kemiskinan merupakan dilema bagi Indonesia, terutama melihat kenyataan bahwa laju pengurangan jumlah orang miskin berdasarkan garis kemiskinan yang berlaku jauh lebih lambat dari pada lajupertumbuhan ekonomi dalam kurun waktu sejak pelita I dimulai hingga saat ini (Repelita VI). Karena kemiskinan merupakan salah satu masalah ekonomi Indonesia yang serius maka tidak mengherankan kalau banya studi telah dilakukan mengenai kemiskinan tanah air. Sayangnya, pendekatan yang dipakai antarstudi yang ada pada umumnya berbeda dan batas miskin yang digunakan juga beragam sehingga hasil atau gambaran mengenai kemiskinan di Indonesia juga berbeda. Kemiskinan relatif dapat diukur dengan kurva Lorentz dan atau koefesien gini. Sedangkan kemiskinan absolute lebih sulit untuk di ukur, terutama pada waktu membandingkan tingkat kemiskinan antarpropinsi atau daerah. Faktor penyebab kemiskinan, faktor yang berpengaruh langsung dan tidak langsung terhadap perubahan kemiskinan. Sebagai contoh sering dikatakan bahwa salah satu penyebab kemiskinan adalah tingkat pendidikan yang rendah. Seseorang dengan tingkat pendidikan hanya SD, misalnya sangat sulit mendapatkan pekerjaan terutama dalam sektor modern , (formal) dengan pendapatan yang baik. Berarti penyebab kemiskinan bukan hanya pendidikan yang rendah, tetapi tingkat gaji/upah yang berbeda. Kalau diuraikan satu persatu, jumlah faktor yang dapat dipengaruhi, langsung maupun tidak langsung, tingkat kemiskinan cukup banyak, mulai dari tingkat dan laju pertumbuhan output (atau produktifitas), tingkat upah neto, distribusi pendapatan, kesempatan kerja, jenis pekerjaan yang tersedia, inflasi, pajak dan subsidi, investasi, alokasi serta kualitas sumber daya alam, penggunaan teknologi, tingkat dan jenis pendidikan, kondisi fisik dan alam disuatu wilayah, etos kerja dan motivasi pekerja, kultur/budaya atau tradisi, hingga politik, bencana alam, dan peperangan. Kalau diamati, sebagian besar faktor tersebut juga saling mempengaruhi satu sama lain. Misalnya dari pekerja yang bersangkutan sehingga produktivitasnya menurun. Produktifitas menurun selanjutnya dapat mengakibatkan tingkat upah netonya berkurang, dan seterusnya. Jadi, dalam kasus ini, tidak mudah untukmemastikan apakah karena pajak naik atau produktifitasnya yang turun membuat pekerja tersebut menjadi miskin karena upah netonya menjadi rendah.<br />
<br />
Kesimpulan<br />
Tingkat kesenjangan ekonomi dan jumlah penduduk miskin di Indonesia berkurang dan dapat dikatakan bahwa perubahan ini merupakan salah satu hasil pembangunan ekonomi ditanah air selama ini. Namun masih banyak permasalahan dengan kemiskinan dan kesenjangan. Hingga saat ini, penentu garis kemiskinan masih berdasarkan kebutuhan fisik dan pendidikan tinggi. Tanpa adanya pendidikan yang baik tidak akan bisa terjadi progres di dalam kehidupan.awanerst bloghttp://www.blogger.com/profile/04185766161567297889noreply@blogger.com0tag:blogger.com,1999:blog-2208359462332092746.post-87377323978506820732011-05-27T08:49:00.000-07:002011-05-27T08:50:56.495-07:00kebijakan pemerintah dalam perekonomian indonesiaKetika suatu daerah atau negara berkembang berpikir bagaimana mengembangkan <br />
masa depan ekonomi mereka dalam ekonomi global, ada baiknya kita mengingat apa <br />
yang pernah disampaikan oleh ahli keuangan Walter Wriston kepada negara-negara <br />
berkembang didunia, bahwa "Modal pergi ketempat dimana ia dibutuhkan, dan <br />
tinggal di tempat dimana ia diperlakukan dengan baik" <br />
Barisan kalimat di atas barangkali kita dapat mengartikan makna dari <br />
"dibutuhkan" dan "diperlakukan dengan baik", atau barangkali kalimat diatas <br />
sudah sering kali kita dengarkan dan mungkin saja sudah amat sering <br />
didiskusikan di seminar-seminar di forum-forum bisnis. <br />
<br />
Seberapa pentingkah pelaku bisnis/investor untuk pembangunan ekonomi suatu <br />
daerah/negara?. Negara-negara maju didunia beberapa tahun yang lalu hingga <br />
sampai saat ini masih melakukan survei terhadap perubahan-perubahan kebijakan <br />
yang dikeluarkan oleh pemerintah dalam suatu daerah/negara. Bahkan di beberapa <br />
negara bagian di eropa sampai melakukan survei di beberapa negara di dunia <br />
termasuk membuat daftar pengecekan langsung oleh para pengusaha diseluruh <br />
dunia. Misalnya saja yang dilakukan oleh Kamar Dagang di AS dapat <br />
mengindentifikasi apa yang sering disebut dengan "dua belas perintah", atau <br />
prinsip-prinsip investasi internasional dan hampir seluruh negara-negara di <br />
dunia rata-rata mempunyai permasalahan ekonomi yang sama pula. <br />
<br />
Hampir seluruh perintah ini menunjukan bahwa setiap pemerintah dalam suatu <br />
negara dapat menarik modal yang diperlukan untuk pembangunan ekonomi negaranya. <br />
Prinsip-prinsip ini mempunyai permasalahan yang sama yang terjadi di Indonesia <br />
dan mungkin barangkali bukan hal yang baru lagi bagi pelaku bisnis di <br />
Indonesia. <br />
<br />
Namun ada baiknya diulangi dan kita perhatikan kembali apa yang menjadi <br />
keinginan dari pengusaha atau para investor agar mereka tetap merasa nyaman, <br />
betah dan aman terhadap nilai investasi yang mereka tanamkan, pendek kata <br />
pengusaha dan investor menginginkan beberapa hal yaitu, Pertama, Kebijakan <br />
makroekonomi yang dapat diprediksi dan stabil, dalam arti pengusaha/investor <br />
harus memiliki keyakinan bahwa ekonomi di mana mereka melakukan investasi akan <br />
diatur dengan cara yang dapat diprediksi dan kompeten. Dapat dikatakan, <br />
pengusaha/investor harus yakin bahwa aturan permainan tidak berubah di tengah <br />
jalan. <br />
<br />
Kedua, Pemerintah yang jujur dan efektif. Seorang pengusaha/investor harus bisa <br />
mengandalkan integritas pemerintah sebagai tuan rumah dan kemampuannya untuk <br />
menegakan hukum dan ketertiban. <br />
<br />
Ketiga, Pasar yang lebih besar dan berkembang dalam arti ukuran dan potensi <br />
pertumbuhan pasar domestik sebuah daerah/negara, khususnya dalam hal daya beli <br />
para pelanggannya, adalah kunci. Artinya perusahaan tidak berupaya untuk <br />
berinvesatasi di pasar dimana potensi untuk mendapat keuntungan kecil. <br />
<br />
Keempat, Kebebasan aktivitas di pasar. Kekuatan kompetisi dan tingkat campur <br />
tangan pemerintah untuk masuk kepasar sebuah daerah/negara adalah merupakan <br />
faktor penting, artinya semakin bebas sebuah pasar, semakin menarik pula pasar <br />
tersebut sebagai sasaran investasi bagi para investor nasional maupun <br />
internasional. <br />
<br />
Kelima, Regulasi pemerintah yang minimal atau normal, atau dalam arti, biaya <br />
regulasi pemerintah dan intervensinya dalam urusan dan keuntungan perusahaan <br />
swasta harus dilakukan secara minimal dan normalis. Keenam, Perlindungan dan <br />
hak kepemilikan, dalam arti kepemilikan swasta harus dilindungi atau dalam arti <br />
lain kemungkinan bahwa hak milik perusahaan yang riil maupun tidak (paten, hak <br />
cipta) dapat dicuri harus dihindarkan. <br />
<br />
Ketujuh, Infrastruktur yang dapat diandalkan, kemampuan untuk melakukan <br />
transaksi dan mendapatkan produk dan layanan pasar juga penting. Apakah itu <br />
layanan transportasi yang dapat diandalkan, pembangkit listrik, layanan <br />
asuransi dan akutansi, sistem keuangan yang kompeten atau faktor yang mendasar <br />
lainnya, investasi tidak dapat memperoleh keuntungan finansial tanpa hal-hal <br />
tersebut. <br />
<br />
Kedelapan, Ketersediaan faktor-faktor produksi yang berkualitas tinggi. Ketika <br />
pengusaha/investor membawa modal, teknologi dan manajemen, kualitas tenaga <br />
kerja di suatu daerah/negara dan ketersediaan bahan mentah lokal meruapakan hal <br />
penting yang menentukan kesuksesan. <br />
<br />
Kesimbalan, Mata uang lokal yang kuat dan terjaga nilainya, atau dapat <br />
dikatakan bila kita melakukan investasi dalam bentuk dolar dan kemudian asset <br />
lokal (dinilai dalam mata uang lokal) mengalami penurunan nilai, maka kita <br />
telah rugi sebagain atau mungkin juga seluruhnya investasi dalam bentuk dolar. <br />
<br />
Kesepuluh, Kemampuan untuk mengambil keuntungan, dividen dan bunga. Bila <br />
investor tidak dapat mengambil kembali uangnya dari keuntungan, mengapa <br />
investasi?. <br />
Kesebelas, Iklim pajak yang sesuai. Iklim pajak harus menguntungkan bisnis. <br />
Meskipun insentif pajak yang dapat menarik investasi awal itu penting, <br />
keputusan investasi perusahaan yang final biasanya didasarkan pada bagaimana <br />
pajak suatu daerah/negara mempengharui lingkungan kerja yang normal ketika <br />
kegiatan bisnis telah dilaksanakan. <br />
<br />
Keduabelas, Kebebasan untuk beroperasi antar pasar, sebuah perusahaan harus <br />
memiliki kemampuan untuk mendapatkan barang dan layanan dari unit operasinya <br />
dalam satu pasar agar dapat melayani pasar yang berada didekatnya atau untuk <br />
memaksimalkan efisiensi globalnya dengan cara berdagang diantara entitas <br />
kerjanya antar suatu daerah/negara lain untuk menyebarkan jaringan produksi <br />
pemasarannya. <br />
<br />
Untuk menerapkan kesemuanya itu, ya..., tentunya memang tidak semudah <br />
membalikan tangan, perlu kerjasama dan kerjakeras dari pemerintah, investor <br />
termasuk juga masyarakat luas, meskipun mungkin hasilnya tidak akan didapat <br />
dalam waktu cepat. Namun demikian pemerintah harus tetap berusaha dan relatif <br />
bebas untuk tetap selalu mendorong karakteristik suatu daerah/negara. <br />
Dalam ekonomi global yang ingin berkembang lebih bebas, maka pemerintah yang <br />
berpandangan ke depan tidak memiliki pilihan lain kecuali menilai kembali dan <br />
meningkatkan hubungan dagangnya yang lebih luas dengan suatu daerah/negara <br />
lain. <br />
<br />
Dalam hal ini sebaikan pemerintah harus lebih bijaksana dalam menetapkan status <br />
suatu daerah/negara, pemerintah juga harus dapat memahami betul bahwa sifat <br />
proteksionisme dan bentuk-bentuk isolasi lainnya merupakan langkah kalah dan <br />
mundur menuju perdagangan bebas yang akhirnya melemahkan perkembangan situasi <br />
ekonomi ke depan. <br />
<br />
Ketika suatu daerah/negara berjuang untuk mengatasi kenyataan yang baru terjadi <br />
terhadap perubahan-perubahan ekonomi, maka upaya dan tindakan resmi pada <br />
integrasi perbaikan ekonomi harus terus dilanjutkan. Meskipun masih ada <br />
ketidaksepakatan yang terus berlanjut di semua pihak mengenai bagaimana mereka <br />
harus menghapus batasan-batasan sistem perdagangan bebas, termasuk permasalahan <br />
buruh yang tidak statis, kesenjangan pendapatan, perbedaan produktivitas, dan <br />
konflik nasional dan etnik semuanya mengakibatkan resistensi politik terhadap <br />
upaya perbaikan investasi dan perdagangan. <br />
<br />
Jika permasalah situasi ekonomi berjalan terus, aturan main yang tidak pasti, <br />
maka para investor akan siap-siap dan akan merencanakan suatu tindakan yang <br />
lebih baik lagi terhadap keberadaan investasinya, para investor yang telah <br />
berinvestasi dan yang akan berinvestasi akan berpikir kembali, mereka hanya <br />
mempunyai dua pilihan, menunggu kepastian aturan main atau menarik <br />
investasinya. Jika ini terjadi maka akhirnya kita bakal akan kehilangan ratusan <br />
ribu lapangan pekerjaan. <br />
<br />
Sementara para pelaku bisnis dan investor menunggu kepastian atas berlakunya <br />
beberapa kebijakan atau peraturan yang merupakan kunci perdangangan dan <br />
investasi yang berhubungan dengan kewajiban dan hak serta konsekuensi <br />
kesepakatan bersama dengan hasil dan harapan dapat menguntungkan semua pihak. <br />
<br />
Jika pihak pemerintah tidak dapat melihat hal ini, tampaknya masalah ekonomi <br />
ini terus akan berlanjut, dan tentunya tidak menutup kemungkinan akan terjadi <br />
situasi ekonomi yang lebih buruk lagi, termasuk hubungan antara pemerintah dan <br />
para pengusaha/investor. Mari kita upayakan bersama untuk dapat membangun <br />
ekonomi yang lebih baik, agar supaya meskipun nantinya terjadi <br />
perubahan-perubahan terhadap kebijakan dan aturan main dari pemerintah. <br />
<br />
Kita semua dituntut untuk dapat menjaga kenyamanan bagi para pelaku bisnis dan <br />
investor sehingga situasi ekonomi tetap terjaga dengan baik.awanerst bloghttp://www.blogger.com/profile/04185766161567297889noreply@blogger.com0tag:blogger.com,1999:blog-2208359462332092746.post-64737133571590388102011-05-19T17:54:00.000-07:002011-05-19T17:54:20.367-07:00PETA PEREKONOMIAN INDONESIA<div class="entry-content"> <strong>PETA PEREKONOMIAN INDONESIA</strong><br />
<strong>Keadaan Geografis Indonesia</strong><br />
Indonesia merupakan negara kepulauan yang berbentuk republik, terletak di kawasan Asia Tenggara. Indonesia memiliki lebih kurang 17.000 buah pulau dengan luas daratan 1.922.570 km<sup>2</sup> dan luas perairan 3.257.483 km<sup>2</sup>.<br />
Posisi Indonesia terdiri atas letak astronomis dan letak geografis yang berbeda pengertian dan pandangannya.<br />
<ol><li><strong>Letak Astronomis</strong></li>
</ol>Letak astronomis suatu negara adalah posisi letak yang berdasarkan garis lintang dan garis bujur. Letak astronomis Indonesia Terletak di antara 6<sup>o</sup>LU – 11<sup>o</sup>LS dan 95<sup>o</sup>BT – 141<sup>o</sup>BT<br />
<ol><li><strong>Letak geografis</strong></li>
</ol><em>Letak geografis</em> adalah letak suatu daerah atau wilayah dilihat dari kenyataan di permukaan bumi. Berdasarkan letak geografisnya, kepulauan Indonesia di antara Benua Asia dan Benua Australia, serta di antara Samudera Hindia dan Samudera Pasifik. Dengan demikian, wilayah Indonesia berada pada posisi silang, yang mempunyai arti penting dalam kaitannya dengan iklim dan perekonomian.<br />
Keadaan geografis Indonesia dapat menjadi suatu kekuatan dan kesempatan bagi perkembangan perekonomian kita, dan sebaliknya dapat menjadi kelemahan dan ancaman bagi perekonomian kita.<br />
Banyaknya pulau di Indonesia akan menjadi kekuatan dan kesempatan, jika pulau-pulau yang sebagian besar merupakan kepulauan yang subur dan kaya akan hasil-hasil bumi dan tambang, dapat diolah dangan prinsip dari, oleh dan untuk masyarakat banyak. Dengan kemampuan menggali dan memanfaatkan kekayaan alam yang ada Indonesia akan banyak memiliki pilihan produk yang dapat dikembangnya sebagai komoditi perdagangan, baik untuk pasar lokal maupun untuk pasar internasional. Dan dengan keindahan dan keanekaragaman budaya kepulauan tersebut dapat menjadi sumber penerimaan negara andalan melalui industri pariwisata.<br />
Namun kenyataan itu juga dapat menjadi kelemahan dan ancaman bagi perekonomian Indonesia, jika sumber daya yang ada di setiap pulau hanya dinikmati oleh sebagian masyarakat saja. Demikian pula juga jika masih banyak pihak luar yang secara ilegal mengambil kekayaan alam Indonesia di berbagai kepulauan, yang secara geografis memang sulit untuk dilakukan pengawasan seperti biasa. Dengan demikian dituntut koordinasi dengan pihak-pihak terkait untuk mengamankan kepulauan Indonesia tersebut dan pihak-pihak yang tidak berhak mendapatkannya. Di pihak lain, banyak dan luasnya pulau menuntut suatu bentuk perencanaan dan strategi pembangunan yang cocok dengan keadaan geografis Indonesia tersebut. Strategi berwawasan ruang yang diterapkan pemerintah tampaknya sudah cukup tepat untuk mengatasi<br />
masalah ini.<br />
Indonesia mempunyai <a href="http://id.wikipedia.org/w/index.php?title=Iklim_tropik_basah&action=edit&redlink=1" title="Iklim tropik basah (halaman belum tersedia)">iklim tropik basah</a> yang dipengaruhi oleh <a href="http://id.wikipedia.org/wiki/Angin_monsun" title="Angin monsun">angin monsun</a>barat dan monsun timur. Iklim yang dimiliki ini menyebabkan Indonesia hanya mengenal dua musim yaitu musim hujan dan musim kemarau. Dengan kondisi iklim yang demikian itu menyebabkan beberapa produk hasil bumi dan industri menjadi sangat spesifik sifatnya. Dengan demikian diperlukan usaha untuk memanfaatkan keunikan produk Indonesia tersebut untuk memenangkan persaingan di pasar lokal maupun dunia.<br />
Indonesia merupakan negara yang kaya akan bahan tambang dan seperti telah sejarah buktikan, salah satu jenis tambang kita, yakni minyak bumi pernah menjadikan negara Indonesia memperoleh dana pembangunan yang sangat besar, sehingga pada saat itu target pertumbuhan ekonomi kita berani ditetapkan sebesar 7,5 % ( masa Repelita II ). Meskipun saat ini minyak bumi tidak lagi menjadi primadona dan andalan komoditi ekspor Indonesia, namun Indonesia masih banyak memiliki hasil tambang yang dapat menggantikan peran minyak bumi sebagai salah satu sumber devisa negara. Selain minyak bumi Indonesia juga memiliki hasil tambang lain seperti biji besi, timah, tembaga, batu bara, gas bumi dan lain-lain.<br />
Wilayah Indonesia yang menempati posisi sangat strategis yaitu terletak diantara dua benua dan dua samudra dengan segala perkembangannya. Sejak sebelum kemerdekaan-pun Indonesia telah menjadi tempat singgah dan transaksi antar kedua benua dan benua-benua lainnya. Dengan letak yang sangat strategis tersebut kita harus dapat memanfaatkannya sehingga lalu lintas ekonomi yang terjadi membawa dampak positif bagi kebaikan perekonomian Indonesia. Hal yang perlu dilakukan tentunya mempersiapkan segala sesuatu, seperti sarana telekomunikasi, perdagangan, pelabuhan laut, udara, serta infrastruktur lainnya.<br />
<strong>Mata Pencaharian</strong><br />
Dari keseluruhan wilayah yang dimiliki Indonesia, dapat ditarik beberapa<br />
hal diantaranya bahwa :<br />
<ul><li>Pertama, mata pencaharian penduduk Indonesia sebagian besar masih berada di sektor pertanian ( agraris ), yang tinggal di pedesaan dengan mata pencaharian seperti pertanian, perikanan, peternakan, dan sejenisnya.</li>
<li>Kedua, kontribusi sektor pertanian terhadap GDP ( Gross Domestic Product ) secara absolut masih dominan, namun jika dibanding dengan sektor-sektor di luar pertanian menampakkan adanya penurunan dalam presentase.</li>
<li>Hal yang perlu diwaspadai dalam sektor pertanian ini adalah, bahwa komoditi yang dihasilkan dari sektor ini relatif tidak memiliki nilai tambah yang tinggi, sehingga tidak dapat bersaing dengan-dengan komoditi yang dihasilkan sektor lain ( industri misalnya ), sehingga sebagian masyarakat Indonesia yang memang bermata pencaharian di sektor pertanian (desa) semakin tertinggal dari rekannya yang bekerja dan memiliki akses di sektor industri ( kota ). Jika ini tidak segera ditindak lanjuti, maka akan menjadi benarlah teori ketergantungan, bahwa spread effect ( kekuatan menyebar ) akan selalu lebih kecil dari back-wash effect ( mengalirnya sumber daya dari daerah miskin ke daerah kaya ).</li>
</ul>Langkah-langkah yang dapat ditempuh untuk mengatasi diantaranya<br />
adalah :<br />
<ul><li>memperbaiki kehidupan penduduk/petani dengan pola pembinaan dan pembangunan sarana dan prasaranya bidang pertanian</li>
<li>meningkatkan nilai tambah komoditi pertanian, jika dimungkinkan tidak hanya untuk pasar lokal saja</li>
<li>mencoba mengembangkan kegiatan agribisnis</li>
<li>menunjang kegiatan transmigrasi</li>
</ul><strong>Sumber Daya Manusia</strong><br />
Sumber daya manusia yaitu penduduk dalam konteks pembangunan ekonomi memiliki peran ganda. Peran ganda penduduk dalam konteks pembangunan ekonomi adalah sebagai produsen dan juga sebagai permintaan. Sejalan dengan peran ganda tersebut, penduduk dapat menjadi faktor pendorong dan juga penghambat pembangunan ekonomi.<br />
Karakteristik sumber daya manusia atau kependudukan Indonesia sebagai negara yang masih berkembang ditandai oleh empat hal utama, yaitu<br />
(a) laju pertumbuhan penduduk yang relatif tinggi<br />
(b) distribusi penduduk /penyebaran penduduk yang tidak merata<br />
(c) struktur umur penduduk yang kurang menguntungkan (komposisi penduduk, angkatan kerja)<br />
(d) kualitas penduduk yang relatif rendah (sistem pendidikan, kesehatan)<br />
Keempat hal utama di atas merupakan masalah yang dihadapi oleh sumber daya manusia di Indonesia dan berpengaruh pada perekonomian Indonesia.<br />
<strong>Laju Pertumbuhan Penduduk</strong><br />
Laju pertumbuhan penduduk adalah angka yang menunjukkan banyak atau sedikitnya pertumbuhan penduduk tiap tahun dalam kurun waktu tertentu, umumnya 10 tahun.<br />
Indonesia merupakan negara yang memiliki laju pertumbuhan yang tinggi. Hal ini dibuktikan dengan data yang menunjukkan bahwa pada tahun 1980 jumlah penduduk Indonesia adalah 147,49 juta jiwa dan pada tahun 2000 meningkat menjadi 203,456 juta jiwa.<br />
Jumlah dan Laju Pertumbuhan Penduduk Indonesia Tahun 1980, 1990, dan 2000<br />
<table border="0" cellpadding="0" cellspacing="0" style="width: 549px;"><tbody>
<tr> <td rowspan="2" valign="top" width="174"><strong>Provinsi</strong></td> <td colspan="3" valign="top" width="223"><strong>Tahun</strong></td> <td colspan="2" valign="top" width="152"><strong>Laju Pertumbuhan</strong></td> </tr>
<tr> <td valign="top" width="74"><strong>1980</strong></td> <td valign="top" width="74"><strong>1990</strong></td> <td valign="top" width="74"><strong>2000</strong></td> <td valign="top" width="76"><strong>1980-1990</strong></td> <td valign="top" width="76"><strong>1990-2000</strong></td> </tr>
<tr> <td valign="top" width="174">Nanggroe Aceh</td> <td valign="top" width="74">2611172</td> <td valign="top" width="74">3416156</td> <td valign="top" width="74">4010865</td> <td valign="top" width="76">2.72</td> <td valign="top" width="76">1.67</td> </tr>
<tr> <td valign="top" width="174">Sumatera Utara</td> <td valign="top" width="74">8360894</td> <td valign="top" width="74">10256027</td> <td valign="top" width="74">11476272</td> <td valign="top" width="76">2.06</td> <td valign="top" width="76">1.17</td> </tr>
<tr> <td valign="top" width="174">Sumatera Barat</td> <td valign="top" width="74">3406816</td> <td valign="top" width="74">4000207</td> <td valign="top" width="74">4228103</td> <td valign="top" width="76">1.62</td> <td valign="top" width="76">0.57</td> </tr>
<tr> <td valign="top" width="174">Riau</td> <td valign="top" width="74">2168535</td> <td valign="top" width="74">3303976</td> <td valign="top" width="74">4733948</td> <td valign="top" width="76">4.3</td> <td valign="top" width="76">3.79</td> </tr>
<tr> <td valign="top" width="174">Jambi</td> <td valign="top" width="74">1445994</td> <td valign="top" width="74">2020568</td> <td valign="top" width="74">2400940</td> <td valign="top" width="76">3.4</td> <td valign="top" width="76">1.8</td> </tr>
<tr> <td valign="top" width="174">Sumatera Selatan</td> <td valign="top" width="74">4629801</td> <td valign="top" width="74">6313074</td> <td valign="top" width="74">7756506</td> <td valign="top" width="76">3.15</td> <td valign="top" width="76">2.18</td> </tr>
<tr> <td valign="top" width="174">Bengkulu</td> <td valign="top" width="74">768064</td> <td valign="top" width="74">1179122</td> <td valign="top" width="74">1405060</td> <td valign="top" width="76">4.38</td> <td valign="top" width="76">1.83</td> </tr>
<tr> <td valign="top" width="174">Lampung</td> <td valign="top" width="74">4624785</td> <td valign="top" width="74">6017573</td> <td valign="top" width="74">6654354</td> <td valign="top" width="76">2.67</td> <td valign="top" width="76">1.05</td> </tr>
<tr> <td valign="top" width="174">DKI Jakarta</td> <td valign="top" width="74">6503449</td> <td valign="top" width="74">8259266</td> <td valign="top" width="74">8358853</td> <td valign="top" width="76">2.42</td> <td valign="top" width="76">0.16</td> </tr>
<tr> <td valign="top" width="174">Jawa barat</td> <td valign="top" width="74">27453525</td> <td valign="top" width="74">35384352</td> <td valign="top" width="74">43552923</td> <td valign="top" width="76">2.57</td> <td valign="top" width="76">2.17</td> </tr>
<tr> <td valign="top" width="174">Jawa tengah</td> <td valign="top" width="74">25372889</td> <td valign="top" width="74">28520643</td> <td valign="top" width="74">30856825</td> <td valign="top" width="76">1.18</td> <td valign="top" width="76">0.82</td> </tr>
<tr> <td valign="top" width="174">DI Yogyakarta</td> <td valign="top" width="74">2750813</td> <td valign="top" width="74">2913054</td> <td valign="top" width="74">3109142</td> <td valign="top" width="76">0.57</td> <td valign="top" width="76">0.68</td> </tr>
<tr> <td valign="top" width="174">Jawa Timur</td> <td valign="top" width="74">29188852</td> <td valign="top" width="74">32503991</td> <td valign="top" width="74">34525588</td> <td valign="top" width="76">1.08</td> <td valign="top" width="76">0.63</td> </tr>
<tr> <td valign="top" width="174">Bali</td> <td valign="top" width="74">2469930</td> <td valign="top" width="74">2777811</td> <td valign="top" width="74">3124674</td> <td valign="top" width="76">1.18</td> <td valign="top" width="76">1.22</td> </tr>
<tr> <td valign="top" width="174">Nusa Tenggara Barat</td> <td valign="top" width="74">2724664</td> <td valign="top" width="74">3369649</td> <td valign="top" width="74">3821794</td> <td valign="top" width="76">2.15</td> <td valign="top" width="76">1.31</td> </tr>
<tr> <td valign="top" width="174">Nusa Tenggara Timur</td> <td valign="top" width="74">2737166</td> <td valign="top" width="74">3268644</td> <td valign="top" width="74">3929039</td> <td valign="top" width="76">1.79</td> <td valign="top" width="76">1.92</td> </tr>
<tr> <td valign="top" width="174">Kalimantan Barat</td> <td valign="top" width="74">2486068</td> <td valign="top" width="74">3229153</td> <td valign="top" width="74">3740017</td> <td valign="top" width="76">2.65</td> <td valign="top" width="76">1.53</td> </tr>
<tr> <td valign="top" width="174">Kalimantan Tengah</td> <td valign="top" width="74">954353</td> <td valign="top" width="74">1396486</td> <td valign="top" width="74">1801504</td> <td valign="top" width="76">3.88</td> <td valign="top" width="76">2.67</td> </tr>
<tr> <td valign="top" width="174">Kalimantan Selatan</td> <td valign="top" width="74">2064649</td> <td valign="top" width="74">2597572</td> <td valign="top" width="74">2970244</td> <td valign="top" width="76">2.32</td> <td valign="top" width="76">1.4</td> </tr>
<tr> <td valign="top" width="174">Kalimantan Timur</td> <td valign="top" width="74">1218016</td> <td valign="top" width="74">1876663</td> <td valign="top" width="74">2436545</td> <td valign="top" width="76">4.42</td> <td valign="top" width="76">2.74</td> </tr>
<tr> <td valign="top" width="174">Sulawesi Utara</td> <td valign="top" width="74">2112384</td> <td valign="top" width="74">2478119</td> <td valign="top" width="74">2820839</td> <td valign="top" width="76">1.6</td> <td valign="top" width="76">1.35</td> </tr>
<tr> <td valign="top" width="174">Sulawesi Tengah</td> <td valign="top" width="74">1289635</td> <td valign="top" width="74">1711327</td> <td valign="top" width="74">2066394</td> <td valign="top" width="76">2.87</td> <td valign="top" width="76">1.97</td> </tr>
<tr> <td valign="top" width="174">Sulawesi Selatan</td> <td valign="top" width="74">6062212</td> <td valign="top" width="74">6981646</td> <td valign="top" width="74">7787299</td> <td valign="top" width="76">1.42</td> <td valign="top" width="76">1.14</td> </tr>
<tr> <td valign="top" width="174">Sulawesi Tenggara</td> <td valign="top" width="74">942302</td> <td valign="top" width="74">1349619</td> <td valign="top" width="74">1771951</td> <td valign="top" width="76">3.66</td> <td valign="top" width="76">2.86</td> </tr>
<tr> <td valign="top" width="174">Maluku</td> <td valign="top" width="74">1411006</td> <td valign="top" width="74">1857790</td> <td valign="top" width="74">1977570</td> <td valign="top" width="76">2.79</td> <td valign="top" width="76">0.65</td> </tr>
<tr> <td valign="top" width="174">Papua</td> <td valign="top" width="74">1173875</td> <td valign="top" width="74">1648708</td> <td valign="top" width="74">2112756</td> <td valign="top" width="76">3.46</td> <td valign="top" width="76">2.6</td> </tr>
<tr> <td valign="top" width="174"><strong>Indonesia</strong></td> <td valign="top" width="74"><strong>146931849</strong></td> <td valign="top" width="74"><strong>178631196</strong></td> <td valign="top" width="74"><strong>203456005</strong></td> <td valign="top" width="76"><strong>1.98</strong></td> <td valign="top" width="76"><strong>1.35</strong></td> </tr>
</tbody> </table>Laju pertumbuhan penduduk (<em>rate of growth </em>atau<em> r</em>) dapat dihitung dengan menggunakan dua cara:<br />
<ul><li>Laju pertumbuhan geometris</li>
</ul>P<sub>t</sub> = P<sub>0</sub> (1+r)<sup>t</sup><br />
Dimana<br />
P<sub>0</sub> adalah jumlah penduduk awal<br />
P<sub>t</sub> adalah jumlah penduduk t tahun kemudian<br />
r adalah tingkat pertumbuhan penduduk<br />
t adalah jumlah tahun dari 0 ke t.<br />
Contoh:<br />
Jumlah penduduk Indonesia 1995 dari hasil Survai Penduduk Antar Sensus (Supas) 1995 yakni 194,7 juta dan data jumlah penduduk 2000 dari hasil Sensus Penduduk (SP) 2000 yakni 205,8 juta.<br />
P<sub>t</sub> = P<sub>2000</sub> = 205,8 juta ;<br />
P<sub>0</sub> = P<sub>1995</sub> = 194,7 juta ;<br />
t = 2000 – 1995 = 5 tahun<br />
Penyelesaian:<br />
205.800.000 = 194.700.000 * ( 1+ r) <sup>5</sup><br />
log (205.800.000 / 194.700.000)<br />
————————————— = log (1+ r)<br />
5<br />
0,0048 = log (1 + r)<br />
10 <sup>0,048</sup> = 1 + r<br />
1,0111 = 1 + r<br />
r = 0,0111<br />
Angka pertumbuhan penduduk Indonesia antara tahun 1995-2000 adalah 1,11 % per tahun. Artinya setiap tahun antara 1995 dengan tahun 2000 jumlah penduduk Indonesia bertambah sebesar 1,11 persen nya. Dengan angka pertumbuhan ini dapat dihitung perkiraan jumlah penduduk pada tahun yang akan datang.<br />
<ul><li>Laju Pertumbuhan eksponensial</li>
</ul>Pt = Po. e<sup>rt</sup><br />
Dimana<br />
P<sub>0</sub> adalah jumlah penduduk awal<br />
P<sub>t</sub> adalah jumlah penduduk t tahun kemudian<br />
r adalah tingkat pertumbuhan penduduk<br />
t adalah jumlah tahun dari 0 ke t.<br />
e adalah eksponensial = 2,71826<br />
Contoh:<br />
Jumlah penduduk Indonesia 1995 dari hasil Survai Penduduk Antar Sensus (Supas) 1995 yakni 194,7 juta dan data jumlah penduduk 2000 dari hasil Sensus Penduduk (SP) 2000 yakni 205,8 juta.<br />
P<sub>t</sub> = P<sub>2000</sub> = 205,8 juta ;<br />
P<sub>0</sub> = P<sub>1995</sub> = 194,7 juta ;<br />
t = 2000 – 1995 = 5 tahun<br />
e = 2,71826<br />
Penyelesaian:<br />
205.800.000 = 194.700.000 * 2,71826<sup>(5r)</sup><br />
log(205.800.000/194.700.000)<br />
————————————— = r log2,71826<br />
5<br />
0.0048 = r * 0,4343<br />
0,0048/0,4343 = r<br />
0,0111 = r<br />
Angka pertumbuhan penduduk Indonesia antara tahun 1995-2000 adalah 1,11 % per tahun. Artinya setiap tahun antara 1995 dengan tahun 2000 jumlah penduduk Indonesia bertambah sebesar 1,11 persen nya. Dengan angka pertumbuhan ini dapat dihitung perkiraan jumlah penduduk pada tahun yang akan datang.<br />
Semakin rendah laju pertumbuhan penduduk suatu negara akan semakin menguntungkan bagi peningkatan kemakmuran negara tersebut. Laju pertumbuhan penduduk yang tinggi akan menimbulkan banyak masalah bagi negara jika tidak diikuti dengan peningkatan produksi dan efisiensi dibidang lainnya. Banyaknya jumlah penduduk akan menambah beban sumber daya produktif terhadap sumber daya yang belum produktif yang akibat lanjutnya akan menciptakan masalah sosial yang cukup rumit.<br />
Adapun tindakan yang telah dan dapat dilakukan oleh pemerintah adalah:<br />
<ol><li>Program keluarga berencana</li>
</ol>Program keluarga berencana di Indonesia dimulai sejak tahun 1967 yaitu pada saat Presiden Republik Indonesia ikut menandatangani deklarasi tentang kependudukan. Selanjutnya pada tahun 1968 pemerintah Indonesia membentuk Lembaga Keluarga Berencana yang berstatus semi pemerintah. Lembaga Keluarga Berencana ini kemudian diubah menjadi Badan Koordinasi Keluarga Berencana Nasional yang merupakan lembaga resmi pemerintah. Pada bulan April 1972, status Badan Koordinasi Keluarga Berencana Nasional diubah menjadi lembaga pemerintah non-departemen yang berkedudukan langsung dibawah presiden.<br />
Tujuan dari program ini adalah mengharapkan laju pertumbuhan akan lebih dapat dikendalikan. Program ini juga dimaksudakan pemerintah untuk menjelaskan dan membuka kesadaran masyarakat bahwa memiliki anak banyak akan memberi konsekuensi ekonomis yang lebih berat. Secara tidak langsung program keluarga berencana ini ingin memprioritaskan segi kualitas anak, dibanding segi kuantitas.<br />
<ol><li>Meningkatkan sumber daya manusia yang telah ada</li>
</ol>Peningkatan sumber daya manusia yang telah ada dapat dilakukan dengan pendidikan formal maupun informal, sehingga dapat menunjang peningkatan produktifitas guna mengimbangi laju pertumbuhan penduduknya.<br />
<strong>Persebaran penduduk</strong><br />
Persebaran penduduk atau disebut juga distribusi penduduk menurut tempat tinggal dapat dibagi menjadi dua kategori yaitu persebaran penduduk secara geografis dan persebaran penduduk secara administratif, disamping itu ada persebaran penduduk menurut klasifikasi tempat tinggal yakni desa dan kota. Secara geografis, penduduk Indonesia tersebar di beberapa pulau besar dan pulau-pulau atau kepulauan. Secara administratif (dan politis), penduduk Indonesia tersebar di 33 propinsi, yang mempunyai lebih dari 440 kabupaten dan kota.<br />
Permasalahan yang dihadapi berkaitan dengan persebaran penduduk secara geografis sejak dahulu hingga sekarang adalah persebaran atau distribusi penduduk yang tidak merata antara Jawa dan luar Jawa. Penyebab utamanya adalah keadaan tanah dan lingkungan yang kurang mendukung bagi kehidupan penduduk secara layak. Ditambah lagi, dengan kebijakan pembangunan di era orde baru yang terkonsentrasi di pulau Jawa, yang menyebabkan banyak penduduk yang tinggal di luar pulau Jawa bermigrasi dan menetap di pulau Jawa. Hal ini menyebabkan kepadatan pulau Jawa jauh lebih tinggi dibandingkan dengan kepadatan penduduk yang berada di pulau-pulau lainnya.<br />
Penyebaran penduduk yang tidak merata juga menyebabkan tidak seimbangnya kekuatan ekonomi secara umum. Akibat lanjutnya adalah terjadinya ketimpangan daerah miskin dan daerah kaya. Daerah yang tampak menguntungkan ( khususnya Pulau Jawa ) akan menjadi serbuan dan perpindahan penduduk dari daerah lainya. Akibatnya daerah di luar Pulau Jawa yang memang telah ketinggalan dari segi ekonomi, menjadi semakin tertinggal.<br />
Tidak seimbangnya beban penduduk antar daerah itu akan berdampak terpusatnya modal di daerah tertentu saja. Dampak lainnya adalah mengumpulnya tenaga kerja di Pulau Jawa sehingga persaingan tenaga kerja ( penawaran ) menjadi sangat tinggi. Dengan kondisi tersebut bisa dilihat bahwa upah tenaga kerja akan menjadi rendah ( sesuai dengan hukum penawaran ). Rendahnya tingkat upah akan berakibat timbulnya kesengsaraan dan pengangguran, dan tentu saja masalah kriminalitas akan semakin menggejala. Sebaliknya di luar Pulau Jawa akan terjadi kekurangan (penawaran ) tenaga kerja sehingga upah akan tinggi. Hal inilah yang menyebabkan biaya produksi di luar Pulau Jawa sangat tinggi, begitu pula dengan biaya transportasi. Maka secara tidak langsung kondisi ini akan menyebabkan turunya pertumbuhan industri dan secara otomatis akan menghambat pertumbuhan ekonomi secara nasional.<br />
Informasi tentang distribusi penduduk secara geografis dan terkonsentrasinya penduduk di suatu tempat memungkinkan pemerintah mengatasi kepadatan penduduk, yang umumnya disertai dengan kemiskinan, dengan pembangunan dan program-program untuk mengurangi beban kepadatan penduduk atau melakukan realokasi pembangunan di luar Jawa atau realokasi penduduk untuk bermukim di tempat lain. Tindakan yang dapat dan telah dilakukan pemerintah adalah :<br />
<ol><li>Penyelenggaraan program transmigrasi, sehingga akan terjadi pemerataan sumber daya ke daerah-daerah yang masih membutuhkan. Dengan program ini diharapkan para peserta transmigran dapat meninggalkan ketidakproduktifan mereka, justru mereka mempunyai kesempatan memperbaiki ekonomi mereka dengan mengembangkan daerah baru yang mereka tempati. Suatu pekerjaan yang tidak mudah, namun juga suatu hal yang tidak mustahil untuk berhasil.</li>
<li>Memperbaiki dan menciptakan lapangan-lapangan kerja baru di daerah-</li>
</ol>daerah tertinggal. Sehingga penduduk sekitar tidak perlu ke kota atau Pulau Jawa untuk bisa bekerja. Dengan semikian arus urbanisasi dari desa ke kota, dari luar ke pulau Jawa dapat dikurangi. Di dalam GBHN sendiri perluasan dan pemerataan lapangan kerja serta mutu dan perlindungan tenaga kerja merupakan kebijaksanaan pokok yang sifatnya menyeluruh di semua sektor. Program-program pembangunan sektoral/regional perlu selalu mengusahakan terciptanya perluasan kesempatan kerja sebanyak mungkin, sehingga dapat meningkatkan produksi.<br />
<strong>Angkatan Kerja</strong><br />
Penduduk suatu negara dapat dibedakan menjadi kelompok tenaga kerja dan bukan tenaga kerja. Pengertian keduanya dibedakan oleh batas umur kerja. Angkatan kerja atau <em>labour force</em> adalah jumlah penduduk dengan usia produktif, yaitu 15-64 tahun yang sedang bekerja ataupun mencari pekerjaan. Usia produktif tersebut dapat digolongkan menjadi dua, yaitu angkatan kerja dan bukan angkatan kerja. Bukan angkatan kerja adalah penduduk dengan usia produktif yang tidak bersedia bekerja. Ukuran besarnya angkatan kerja bergantung pada besarnya jumlah penduduk yang sedang mencari pekerjaan.<br />
<ul><li>Dependecy ratio</li>
</ul>Indikator ekonomi ini dipergunakan untuk mengetahui sejumlah mana tingkat beban atau ketergantungan penduduk yang tidak produktif terhadap penduduk yang produktif. Semakin tinggi nilai ratio ini semakin berat pula beban yang harus ditanggung oleh penduduk yang produktif. Hal ini dapat menghambat proses menuju kemakmuran secara menyeluruh.<br />
DR = Penduduk usia kerja / Penduduk diluar usia kerja<br />
<ul><li>Tingkat partisipasi angkatan kerja</li>
</ul>Indikator ini dipergunakan untuk mengetahui sejauh mana presentase penduduk yang telah memiliki usia kerja telah bekerja/produktif. Semakin tinggi hasil perhitungan indikator ini, semakin baik pula keadaannya.<br />
TPKA = ( Angkatan kerja / Penduduk usia kerja ) . 100%<br />
Profil ketenagakerjaan Indonesia hingga kini ditandai oleh dua masalah utama, yaitu laju pertumbuhan yang relatif tinggi dan kualitas angkatan kerja yang relatif rendah. Tentu saja kedua hal ini memerlukan perhatian khusus. Akibat pertambahan penduduk yang tinggi, maka jumlah angkatan kerja tidak seharusnya terserap. Bahkan semakin ketatnya persaingan tenaga kerja, maka angkatan kerja muda yang merupakan tenaga kerja kurang produktif pun ikut bersaing. Hal ini kurang menguntunkan usaha pembangunan secara nasional karena golongan muda kurang produktif tersebut merupakan beban. Masalah tenaga kerja dan kesempatan kerja merupakan masalah yang harus ditangani secara serius karena sangat peka terhadap ketahanan nasional.<br />
<strong>Sistem Pendidikan</strong><br />
Pendidikan memang telah menjadi penopang dalam meningkatkan sumber daya manusia Indonesia untuk pembangunan bangsa. Oleh karana itu, kita seharusnya dapat meningkatkan sumber daya manusia Indonesia yang tidak kalah bersaing dengan sumber daya manusia di negara-negara lain. Setelah kita amati, nampak jelas bahwa masalah yang serius dalam peningkatan mutu pendidikan di Indonesia adalah rendahnya mutu pendidikan di berbagai jenjang pendidikan, baik pendidikan formal maupun informal. Dan hal itulah yang menyebabkan rendahnya mutu pendidikan yang menghambat penyediaan sumber daya menusia yang mempunyai keahlian dan keterampilan untuk memenuhi pembangunan bangsa di berbagai bidang. Ada banyak penyabab mengapa mutu pendidikan di Indonesia, baik pendidikan formal maupun informal, dinilai rendah.<br />
Menurut tingkat pendidikannya, penduduk dapat dikelompokkan menjadi penduduk yang buta huruf dan yang melek huruf. Penduduk yang melek huruf dapat dikelompokkan lagi menurut tingkat pendidikannya, seperti kelompok tidak sekolah, tidak tamat Sekolah Dasar, tamat Sekolah Dasar, tamat Sekolah Menengah Pertama, tamat Sekolah Menengah Atas, tamat Akademi/Perguruan Tinggi, dll. Data tingkat pendidikan akan akan membantu pemerintah untuk menganalisis kemajuan penyelenggaraan pendidikan<br />
Tingkat pendidikan berkaitan erat dengan penguasaan ilmu pengetahuan dan teknologi. Tingkat pendidikan yang tinggi memungkinkan penduduk untuk mengolah sumber daya alam dengan baik. Disamping itu, penguasaan ilmu pengetahuan dan teknologi memudahkan penduduk dalam memenuhi berbagai kebutuhan hidup, sehingga taraf kehidupan selalu meningkat. Sebaliknya, tingkat pendidikan yang rendah dapat menyebabkan melambatnya kenaikan taraf hidup dan akibatnya kemajuan menjadi terhambat.<br />
Tingkat pendidikan penduduk Indonesia memang mengalami kemajuan. Meskipun demikian, tingkat pendidikan di Indonesia masih tergolong rendah jika dibandingkan dengan negara-negara di dunia lainnya. Bahkan dibandingkan dengan negara-negara ASEAN pun Indonesia tergolong paling rendah. Beberapa hal yang menyebabkan rendahnya tingkat pendidikan di Indonesia adalah sebagai berikut:<br />
<ol><li>Masih kurangnya kesadaran masyarakat akan pentingnya pendidikan. Sebagian penduduk masih menganggap bahwa sekolah itu tidak penting. Untuk bekal hidup anak cukup melanjutkan pekerjaan orangtuanya secara turun-temurun</li>
<li>Pendapatan penduduk yang rendah menyebabkan anak tidak dapat melanjutkan sekolah karena tidak mempunyai biaya.</li>
<li>Belum meratanya sarana pendidikan (gedung sekolah, ruang kelas, buku-buku pelajaran, alat-alat praktikum, guru yang berkualitas, dll)</li>
</ol>Langkah-langkah yang akan dan telah dapat ditempuh pemerintah untuk mengatasi hal ini adalah :<br />
<ol><li>Meninjau kembali sistem pendidikan di Indonesia yang masih bersifat umum ( general ), untuk dapat lebih disesuaikan dengan disiplin ilmu khusus yang lebih sesuai dengan tuntutan pembangunan. Sehingga lulusan yang dihasilkan menjadi lulusan yang siap kerja dan bukannya siap ‘latih kembali’.</li>
<li>Menciptakan sarana dan prasaranya pendidikan yang lebih mendukung langkah pertama.</li>
<li>Membangun sekolah-sekolah baru terutama SD Inpres di daerah-daerah yang kurang jumlah sekolahnya.</li>
<li>Mengadakan perbaikan dan penambahan alat-alat praktikum, laboratorium, perputakaan dan buku-buku pelajaran.</li>
<li>Menambah dan meningkatkan kualitas guru.</li>
<li>Mencanangkan program wajib belajar dan orang tua asuh.</li>
<li>Memberikan beasiswa kepada murid-murid yang berprestasi atau yang memerlukan bantuan.</li>
<li>Menjalankan Undang-Undang Dasar (khususnya pasal 31)</li>
</ol><strong>Investasi</strong><br />
Berdasarkan teori <a href="http://id.wikipedia.org/wiki/Ekonomi" title="Ekonomi">ekonomi</a>, investasi berarti pembelian (dan berarti juga produksi) dari <a href="http://id.wikipedia.org/w/index.php?title=Modal_%28ekonomi%29&action=edit&redlink=1" title="Modal (ekonomi) (halaman belum tersedia)">kapital/modal</a> barang-barang yang tidak dikonsumsi tetapi digunakan untuk produksi yang akan datang (<a href="http://id.wikipedia.org/wiki/Barang_produksi" title="Barang produksi">barang produksi</a>). Contoh termasuk membangun <a href="http://id.wikipedia.org/wiki/Kereta_api" title="Kereta api">rel kereta api</a>, atau suatu <a href="http://id.wikipedia.org/wiki/Pabrik" title="Pabrik">pabrik</a>, pembukaan lahan, atau seseorang sekolah di universitas. Untuk lebih jelasnya, investasi juga adalah suatu komponen dari <a href="http://id.wikipedia.org/wiki/Produk_Domestik_Bruto" title="Produk Domestik Bruto">PDB</a> dengan rumus PDB = C + I + G + (X-M). Fungsi investasi pada aspek tersebut dibagi pada investasi non-residential (seperti pabrik, mesin, dll) dan investasi residential (rumah baru). Investasi adalah suatu fungsi pendapatan dan tingkat bunga, dilihat dengan kaitannya I= (Y,i). Suatu pertambahan pada pendapatan akan mendorong investasi yang lebih besar, dimana tingkat bunga yang lebih tinggi akan menurunkan minat untuk investasi sebagaimana hal tersebut akan lebih mahal dibandingkan dengan meminjam uang. Walaupun jika suatu perusahaan lain memilih untuk menggunakan dananya sendiri untuk investasi, tingkat bunga menunjukkan suatu <a href="http://id.wikipedia.org/wiki/Biaya_kesempatan" title="Biaya kesempatan">biaya kesempatan</a> dari investasi dana tersebut daripada meminjamkan untuk mendapatkan bunga.<br />
<strong>Faktor-faktor yang mempengaruhi tingkat investasi</strong><br />
Sebagai sebuah keputusan yng rasional, investasi sangat ditentukan oleh dua faktor utama, yaitu tingkat pengembalian yang diharapkan dan biaya investasi.<br />
<ol><li>Tingkat Pengembalian yang diharapkan (Expected Rate of Return)</li>
</ol>Kemampuan perusahaan menentukan tingkat investasi yang diharapkan, sangat dipengaruhi oleh kondisi internal dan eksternal perusahaan.<br />
1) Kondisi internal perusahaan<br />
Kondisi internal adalah faktor-faktor yang berada di bawah control perusahaan, misalnya tingkat efisiensi, kualitas SDM dan teknologi yang digunakan. Ketiga aspek tersebut berhubungan positif dengan tingkat pengembalian yang diharapkan. Artinya, makin tinggi tinggi tingkat efisiensi, kualitas SDM dan teknologi, maka tingkat pengembalian yang diharapkan makin tinggi.<br />
Selain ketiga aspek teknis tersebut di atas, tingkat pengembalian yang diharapkan juga dipengaruhi oleh factor-faktor nonteknis, terutama di Negara sedang berkembang. Misalnya, apakah perusahaan memiliki hak dan atau kekuatan monopoli, kedekatan dengan pusat perusahaan, dan penguasaan jalur informasi.<br />
2) Kondisi Eksternal Perusahaan<br />
Kondisi eksternal yang perlu dipertimbangkan dalam pengambilan keputusan akan investasi terutama adalah perkiraan tentang tingkat produksi dan pertumbuhan ekonomi domestic maupun internasional. Jikan perkiraan tentang masa depan ekonomi nasional maupun dunia bernada optimis, biasanya tingkat investasi meningkat, karena tingkat pengembalian investasi dapat dinaikkan.<br />
Selain perkiraan kondisi ekonomi, kebijakan yang ditempuh pemerintah juga dapat menentukan tingkat investasi. Kebijakan menaikkan pajak misalnya, diperkirakan akan menurunkan tingkat permintaan akan agregat. Akibatnya, tingkat investasi akan menurun. Factor social politik juga menentikan gairah investasi. Jika social polotik makin stabil, investasi umumnya juga meningkat. Demikian pula faktor keamanan (kondisi keamanan Negara)<br />
<ol><li>Biaya investasi</li>
</ol>Yang paling menentukan tingkat biaya investasi adalah tingkat bunga pinjaman; Makin tinggi tingkat bunganya, maka biaya investasi makin mahal. Akibatnya minat berinvestasi makin menurun.<br />
Namun, tidak jarang, walaupun tingkat bunga pinjaman rendah, minat akan investasi tetap rendah. Hal ini disebabkan biaya total investasi masih tinggi. Factor yang memengaruhi terutama adalah masalah kelembagaan. Misalnya, prosedur izin investasi yang berbelit-belit dan lama (> 3 tahun), menyebabkan biaya ekonomi dengan memperhitungkaan nilai waktu uang dari investasi makin mahal. Demikian halnya dengan keberadaan dan efisiensi lembaga keuangan, tingkat kepastian hokum, stabilitas politik, dan keadaan keamanan.<br />
<ol><li>Ramalan mengenai keadaan ekonomi di masa depan</li>
<li>Kemajuan teknologi</li>
<li>Tingkat pendapatan nasional dan perubahan-perubahannya.</li>
<li>Keuntungan yang diperoleh perusahaa-perusahaan.</li>
</ol>Upaya-upaya yang dapat digunakan untuk membantu memenuhi kebutuhan dana investasi pembangunan adalah:<br />
<ul><li>Lebih mengembangan ekspor komoditi non-migas, sehingga secara absolut dapat meningkatkan penerimaan pemerintah dari sektor luar negeri. Untuk menunjang langkah ini perlu diusahaan peningkatan nilai tambah dan kemampuan bersaing dari komoditi-komoditi yang akan diekspor tersebut.</li>
<li>Mengusahakan adanya pinjaman luar negeri yang memiliki syarat lunak, serta menggunakannya untuk kegiatan investasi yang menganut prinsip prioritas.</li>
<li>Menciptakan iklim investasi yang menarik dan aman bagi para penanaman modal asing, sehingga makin banyak PMA yang masuk ke Indonesia.</li>
<li>Lebih menggiatkan dan menyempurnakan sistem perpajakan dan perkreditan, terutama kredit untuk golongan ekonomi lemah, agar mereka secepatnya dapat berjalan bersama dengan para pengusaha besar dalam rangka peningkatan produktifitas.</li>
</ul><strong>Daftar Pustaka</strong><br />
Hestiyanto, Yusman. 2006. <em>Geografi 2</em>. Jakarta: Yudisthira.<br />
Rahardja, Pratama. 2008. <em>Teori Ekonomi Makro</em>. Jakarta: Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia.<br />
Rusdarti dan Kusmuriyanto. 2008. <em>Ekonomi Fenomena di Sekitar Kita</em>. Solo: Platinum.<br />
Setyawan, Aris Budi. 1997. <em>Perekonomian Indonesia</em>. Jakarta: Gunadarma.<br />
Sukirno, Sadono. 2006. <em>Makro Ekonomi Teori Pengantar</em>. Jakarta: Raja Grafindo Persada.<br />
<a href="http://pustaka.ut.ac.id/website/index.php?option=com_content&view=article&id=102:pkop4209-perekonomian-indonesia&catid=30:fkip&Itemid=75">http://pustaka.ut.ac.id/website/index.php?option=com_content&view=article&id=102:pkop4209-perekonomian-indonesia&catid=30:fkip&Itemid=75</a><br />
http://sayapbarat.wordpress.com/2007/08/29/masalah-pendidikan-di-indonesia/<br />
<a href="http://www.datastatistik-indonesia.com/content/view/220/220/1/3/">http://www.datastatistik-indonesia.com/content/view/220/220/1/3/</a><br />
http://mahameru2009.blogspot.com/2009/11/kualitas-penduduk-berdasarkan.html?zx=4c5b1f115ff89f5a<br />
Sumber : <a href="http://lzahra.wordpress.com/2010/06/17/peta-perekonomian-indonesia/">http://lzahra.wordpress.com/2010/06/17/peta-perekonomian-indonesia/</a><br />
</div>awanerst bloghttp://www.blogger.com/profile/04185766161567297889noreply@blogger.com0tag:blogger.com,1999:blog-2208359462332092746.post-70466644166829108492011-05-19T17:53:00.000-07:002011-05-19T17:53:19.665-07:00Perekonomian Indonesia Pada Pemerintahan SBY<div class="entry-content">Perekonomian indonesia Masa Kepemimpinan Susilo Bambang Yudhoyono<br />
Kebijakan kontroversial pertama presiden Yudhoyono adalah mengurangi subsidi BBM, atau dengan kata lain menaikkan harga BBM. Kebijakan ini dilatar belakangi oleh naiknya harga minyak dunia. Anggaran subsidi BBM dialihkan ke subsidi sektor pendidikan dan kesehatan, serta bidang-bidang yang mendukung peningkatan kesejahteraan masyarakat.<br />
Kebijakan kontroversial pertama itu menimbulkan kebijakan kontroversial kedua, yakni Bantuan Langsung Tunai (BLT) bagi masyarakat miskin. Kebanyakan BLT tidak sampai ke tangan yang berhak, dan pembagiannya menimbulkan berbagai masalah sosial.<br />
Kebijakan yang ditempuh untuk meningkatkan pendapatan perkapita adalah mengandalkan pembangunan infrastruktur massal untuk mendorong pertumbuhan ekonomi serta mengundang investor asing dengan janji memperbaiki iklim investasi. Salah satunya adalah diadakannya Indonesian Infrastructure Summit pada bulan November 2006 lalu, yang mempertemukan para investor dengan kepala-kepala daerah.<br />
Menurut Keynes, investasi merupakan faktor utama untuk menentukan kesempatan kerja. Mungkin ini mendasari kebijakan pemerintah yang selalu ditujukan untuk memberi kemudahan bagi investor, terutama investor asing, yang salahsatunya adalah revisi undang-undang ketenagakerjaan. Jika semakin banyak investasi asing di Indonesia, diharapkan jumlah kesempatan kerja juga akan bertambah.<br />
Pada pertengahan bulan Oktober 2006 , Indonesia melunasi seluruh sisa utang pada IMF sebesar 3,2 miliar dolar AS. Dengan ini, maka diharapkan Indonesia tak lagi mengikuti agenda-agenda IMF dalam menentukan kebijakan dalam negri. Namun wacana untuk berhutang lagi pada luar negri kembali mencuat, setelah keluarnya laporan bahwa kesenjangan ekonomi antara penduduk kaya dan miskin menajam, dan jumlah penduduk miskin meningkat dari 35,10 jiwa di bulan Februari 2005 menjadi 39,05 juta jiwa pada bulan Maret 2006. Hal ini disebabkan karena beberapa hal, antara lain karena pengucuran kredit perbankan ke sector riil masih sangat kurang (perbankan lebih suka menyimpan dana di SBI), sehingga kinerja sector riil kurang dan berimbas pada turunnya investasi. Selain itu, birokrasi pemerintahan terlalu kental, sehingga menyebabkan kecilnya realisasi belanja Negara dan daya serap, karena inefisiensi pengelolaan anggaran. Jadi, di satu sisi pemerintah berupaya mengundang investor dari luar negri, tapi di lain pihak, kondisi dalam negeri masih kurang kondusif.Perekonomian Indonesia Pada Pemerintahan SBY<br />
Pada pemerintahan presiden sby , perekonomian indonesia Menurut pengamat ekonomi dari Lembaga Ilmu Pengetahuan Indonesia (LIPI) Latief Adam, kinerja pemerintah di bidang ekonomi sepanjang satu tahun terakhir tidak mengalami kemajuan. Ia menilai pemerintah masih bangga dengan pencapaian-pencapaian bersifat teori yang ditulis dalam RAPBN 2011. Padahal menurutnya yang terpenting adalah realisasi target pencapaian yang dapat dilihat dari berkurangnya angka pengangguran dan angka kemiskinan yang ternyata belum berhasil dilakukan pemerintah hingga sekarang.<br />
Penganguran dan kemiskinan yang dari dahulu tidak pernah terselesaikan masalahnya , seharusnya pemerintah harus lebih berkerja keras untuk masalah-masalah rakyat tersebut.<br />
Sebenarnya masalah pengangguran di Indonesia masih menjadi masalah ekonomi utama yang sampai saat ini belum diatasi. Sampai tahun 2008, tingkat pengangguran terbuka masih berada pada kisaran 9% dari jumlah angkatan kerja atau berada pada kisaran 9 juta orang.<br />
Angka pengangguran yang menurun serta perkembangan harga yang relatif stabil berpengaruh pada penurunan jumlah penduduk miskin pada tahun 2009. Beberapa faktor yang mempengaruhi penurunan jumlah penduduk miskin antara meningkatnya penerimaan upah riil harian buruh tani, menurunnya rata-rata harga beras nasional serta stabilnya inflasi. Penurunan kemiskinan juga dipengaruhi oleh program pemerintah yaitu penyaluran Bantuan Langsung Tunai (BLT) untuk keluarga miskin. Juga adanya program seperti Usaha Mikro Kecil dan Menengah (UMKM).</div>awanerst bloghttp://www.blogger.com/profile/04185766161567297889noreply@blogger.com0tag:blogger.com,1999:blog-2208359462332092746.post-52697474035033034522011-04-08T06:39:00.001-07:002011-04-08T06:39:28.323-07:00A Great Way To Make Money Online Is By Selling On EBayA great way to earn extra income is to consider selling on eBay. Many people are daunted by the internet, so they overlook a potential source that can bring in quite a bit of additional income. However, the many stores and applications used are easy to manage. There are also tutorials available for those who are new to the site or to offering products. <br />
<br />
If a person is interested in earning some extra money this way, there are a few details to consider. The first is setting up a merchant account with PayPal. While this is not necessary, it makes transactions easier, as many buyers use their PayPal accounts to pay for the goods they win. There is a small processing fee, but most credit card companies also charge such fees. <br />
<br />
There is plenty of flexibility in how a merchant can set up the store front. There are different designs and layouts available and merchants can use their own designs as well. If there are special logos or graphics a merchant has produced for his or her business, they can easily be incorporated into the site. <br />
<br />
Though there are fees involved in selling on eBay, they are quite low. The seller also has the option of setting a minimum price for an auction. This provides an opportunity to cover the costs of listing the specific items. Buyers typically pay for shipping, so the seller can determine the cost to buyers in advance and add them to the total of the purchase. In many instances, items can be sent out to the buyer as soon as payment is made, eliminating any additional cost for listing the items. <br />
<br />
Any unused items found in the garage or attic may be suitable for selling on eBay. Pieces of art, antique furniture, jewelry, clothing and housewares are some common items sold. A collector may also find the site a great way to get rid of those pieces he or she is not interested in. Many collectible items are offered on this site and collectors will often look there first before checking out the limited supplies in local hobby shops or stores. <br />
<br />
Many people go to the site for special hand-made items, such as jewelry, clothing, toys or pet supplies. Those who offer their products locally can gain a larger following of loyal customers who appreciate hand-made specialty items. The site is accessible to people around the world and the person offering the items can choose which countries to do business with. The potential to earn more for unused, unwanted or special items by selling on eBay is certainly worth consideration.<br />
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</div>awanerst bloghttp://www.blogger.com/profile/04185766161567297889noreply@blogger.com0tag:blogger.com,1999:blog-2208359462332092746.post-38385918928316608342011-04-08T06:29:00.001-07:002011-04-08T06:29:56.073-07:00Contoh Surat Penagihan Hutang<div class="post-header"> </div><div align="center" style="text-align: center;"><span style="font-size: 130%;"><b>PT. MAYA PRATAMA</b></span><br />
Jl. Singasari No. 33<br />
Jakarta 17764<br />
0217891009</div><div align="center" style="text-align: center;"><br />
</div><div align="right" style="text-align: right;">Jakarta, 21 september 2011</div>No : 32/SPH02/III/2011<br />
<br />
<br />
<br />
<br />
Kepada Yth<br />
Bapak Agung Setiawan<br />
Manager Keuangan<br />
PT. Wisma Jaya<br />
Bekasi<br />
<br />
<br />
Dengan Hormat,<br />
<br />
Dengan ini kami kirimkan surat tagihan atas hutang sebesar Rp 550 juta, yang sampai saat ini perusahaan Anda belum selesaikan. Karena batas waktu pembayaran sudah lewat dari 25 hari. Maka dari itu, kami mengharapkan perusahaan anda dapat segera melunasi dan menyelesaikan seluruh kewajiban atas perusahaan Anda.<br />
<br />
Dan kami pun telah menerima surat permintaan akan pembelian barang secara kredit, untuk secepatnya barang dikirimkan ke perusahaan Anda. Tetapi kami pun berharap perusahaan Anda bisa segera menyelesaikan penagihan hutang yang kami kirimkan ini.<br />
<br />
Atas perhatian dan pengertian Anda, kami ucapkan terima kasih.<br />
<br />
Hormat kami,<br />
<br />
<br />
Moch Imam Kurniawan<br />
<br />
Direktur Keuangan<br />
<br />
<br />
<br />
<m:smallfrac val="off"> <m:dispdef> <m:lmargin val="0"> <m:rmargin val="0"> <m:defjc val="centerGroup"> <m:wrapindent val="1440"> <m:intlim val="subSup"> <m:narylim val="undOvr"> </m:narylim></m:intlim> </m:wrapindent> </m:defjc></m:rmargin></m:lmargin></m:dispdef></m:smallfrac><br />
<div style="text-align: center;"><b>(Versi English</b>)</div><br />
<div align="center" style="text-align: center;"><span style="font-size: 130%;"><b>PT. MAYA PRATAMA</b></span><br />
Jl. Singasari No. 33<br />
Jakarta 17764<br />
0217891009</div><div align="center" style="text-align: center;"><br />
</div><div align="right" style="text-align: right;">Jakarta, September 21, 2011</div><br />
No : 32/SPH02/III/2011<br />
<br />
<br />
Mr. Agung Setiawan<br />
Finance Manager<br />
PT. Wisma Jaya<br />
Bekasi<br />
<br />
<br />
Dear Mr. Agung,<br />
<br />
With this we send the invoice for the loan of Rp 550 million, which until this moment your company has not been completed. Because the payment is past the deadline of 25 days. Therefore, we expect your company to immediately pay off and settle all liabilities for your company.<br />
<br />
And we also have received a letter of demand for goods purchased on credit, for as soon as the goods delivered to your company. But we also hope that your company can immediately resolve billing we send this debt.<br />
<br />
For your attention and your understanding, we thank you.<br />
<br />
Sincerely,<br />
<br />
<br />
Moch Imam Kurniawan<br />
<br />
Finance Directorawanerst bloghttp://www.blogger.com/profile/04185766161567297889noreply@blogger.com1tag:blogger.com,1999:blog-2208359462332092746.post-25266094821652706122011-04-08T06:25:00.000-07:002011-04-08T06:25:06.330-07:00contoh surat customer service (II)<div align="center" style="text-align: center;"><span style="font-size: 130%;"><b>PT. KURNIAWAN MOTOR</b></span></div><div align="center" style="text-align: center;"><span style="font-size: 130%;">Jl. Pegangsaan Timur 101</span></div><div align="center" style="text-align: center;"><span style="font-size: 130%;">Bekasi </span><span style="font-size: 130%;">12345</span></div><div align="center" style="text-align: center;"><span style="font-size: 130%;">Telp. 02192345678</span></div><div align="center" style="text-align: center;"><br />
</div><div align="center" style="text-align: center;"><span style="font-size: 130%;"><br />
</span></div><div align="center" style="text-align: center;"> </div><div align="center" style="text-align: center;"> </div><div align="right" style="text-align: right;">Jakarta, 30 Januari 2011</div><div align="right" style="text-align: right;"><br />
</div><div align="right" style="text-align: right;"><br />
</div><div align="right" style="text-align: right;"> </div><div align="right" style="text-align: right;"> </div>No: 123/CTRJ/VI/2011<br />
<br />
<br />
Kepada Yth,<br />
Bpk Tama<br />
Manajer Penjualan<br />
PT. Honda Motor<br />
Jl.kamana aja boleh No.17<br />
Jakarta 12345<br />
<br />
<br />
Dengan hormat,<br />
<br />
<br />
Kami baru membeli beberapa sepeda motor dari perusahaan Anda. Sayangnya, ia telah jatuh jauh dari harapan saya. Ketika saya mencoba untuk menggunakannya.<br />
<br />
Saya terkejut di bawah standar kualitas produk ini, dan akan kembali kepada Anda. Saya mengharapkan pengembalian dalam waktu dua minggu. Jika Anda memiliki pertanyaan, Anda dapat menghubungi kami.<br />
<br />
Terima kasih atas perhatiannya dan atas kerja sama yang baik, kami mengucapkan terima kasih.<br />
<br />
<br />
Hormat kami,<br />
<br />
<br />
<br />
<br />
<br />
Moch Imam Kurniawan<br />
<br />
<br />
<br />
<div style="text-align: center;"><b>Versi English </b></div><div style="text-align: center;"><br />
</div><div align="center" style="text-align: center;"><span style="font-size: 130%;"><b>PT. KURNIAWAN MOTOR</b></span></div><div align="center" style="text-align: center;"><span style="font-size: 130%;">Jl. Pegangsaan Timur 101</span></div><div align="center" style="text-align: center;"><span style="font-size: 130%;">Bekasi </span><span style="font-size: 130%;">12345</span></div><div align="center" style="text-align: center;"><span style="font-size: 130%;">Telp. 02192345678</span></div><div align="center" style="text-align: center;"><br />
</div><div align="center" style="text-align: center;"><span style="font-size: 130%;"><br />
</span></div><div align="center" style="text-align: center;"> </div><div align="center" style="text-align: center;"> </div><div align="right" style="text-align: right;">Jakarta, January 30 2011</div><div align="right" style="text-align: right;"><br />
</div><div align="right" style="text-align: right;"><br />
</div><div align="right" style="text-align: right;"> </div><div align="right" style="text-align: right;"> </div>No: 123/CTRJ/VI/2011<br />
<br />
Mr. Tama<br />
Sales Manager<br />
PT. Honda Motor<br />
Jl. kemana aja boleh No.17<br />
Jakarta 12345<br />
<br />
<br />
Dear Mr. Tama<br />
<br />
<br />
We recently purchased some motor cycle from your company. Unfortunately, it has fallen far short of my expectations. When I attempted to use it.<br />
<br />
I am appalled at the substandard quality of this product, and will be returning it to you. I expect a refund within two weeks. If you have any questions, you can reach me.<br />
<br />
Thank you for your attention and a nice cooperation.<br />
<br />
<br />
Sincerely,<br />
<br />
<br />
<br />
<br />
<div class="MsoNormal"><span>Moch Imam Kurniawan</span></div>awanerst bloghttp://www.blogger.com/profile/04185766161567297889noreply@blogger.com0tag:blogger.com,1999:blog-2208359462332092746.post-19020297126252365572011-03-31T06:15:00.000-07:002011-03-31T06:15:10.479-07:00Speed control of separately excited DC motorINTRODUCTION<br />
<!-- google_ad_section_end (name=s1) --><!-- // no sitetune --> <!-- google_ad_section_start (name=s2 weight=.3) --> Direct current (DC) motors have been widely used in many industrial applications such as electric vehicles, steel rolling mills, electric cranes, and robotic manipulators due to precise, wide, simple, and continuous control characteristics. Traditionally rheostatic armature control method was widely used for the speed control of low power dc motors. However the controllability, cheapness, higher efficiency, and higher current carrying capabilities of static power converters brought a major change in the performance of electrical drives. The desired torque-speed characteristics could be achieved by the use of conventional proportionalintegral-derivative (PID) controllers. As PID controllers require exact mathematical modeling, the performance of the system is questionable if there is parameter variation. In recent years neural network controllers (NNC) were effectively introduced to improve the performance of nonlinear systems. The application of NNC is very promising in system identification and control due to learning ability, massive parallelism, fast adaptation, inherent approximation capability, and high degree of tolerance.<br />
A constant-power field weakening controller based on load-adaptive multi-input multi-output linearization technique has been proposed to effectively operate a separately excited dc motor in the high-speed regimes (1). A single-phase uniform PWM ac-dc buck-boost converter with only one switching device able to produce a controllable dc voltage ranging from zero to more than the maximum value of input ac voltage has been used for armature voltage control method of a separately excited dc motor (2). In (3) a general simulation method based on an estimation of the average value of voltages and currents on each PWM period, to improve the simulation speed has been proposed, analyzed and tested for an efficient computation of the torque-speed characteristics of the drives using poly-phase brushless DC motors fed by a PWM inverter with current regulation. An open loop control system which can predict the dynamic behavior of systems involving mechanic and electronic modules has been successfully designed and implemented to control the speed of a DC motor (4). Several other speed control techniques using conventional controllers have been reported in (5), (17). Recently, the superior performance of artificial intelligence (AI) based controllers urged power system and power electronic engineers to replace conventional speed control circuit with intelligent speed controllers (18)-(30).<br />
In this paper, NARMA-L2 controller has been proposed for the speed control of separately excited dc motor in the constant torque region. The novelty of this paper lies in the application of NARMA-L2 controller for the speed control of separately excited dc motor. This paper also discusses speed control of a SEDM using chopper circuit. The speed control techniques of SEDM are detailed in the second part of this paper. Simulation results in the third part demonstrate the successful application of NARMA-L2 controller to control the speed of a separately excited dc motor.<br />
Speed control techniques of separately excited dc motor: The speed of a separately excited dc motor could be varied from zero to rated speed mainly by varying armature voltage in the constant torque region. Whereas in the constant power region, field flux should be reduced to achieve speed above the rated speed. The motor drives a mechanical load characterized by inertia J, friction coefficient [D.sub.m], and load torque TL. The specifications of the dc motor are detailed as follows:<br />
<pre>Shaft power - 5 hp
Rated voltage - 240 V
Armature resistance - 0.6 [omega]
Armature inductance - 0.012 H
Field resistance - 240 [omega]
Field inductance - 120 H
Total inertia (J) - 1 [kgm.sup.2]
Viscous friction coefficient (B) - 0.02 Nms
Coulomb friction torque (Tf) - 0 Nm</pre>a) Modeling and control of SEDM using MATLAB/SimPowerSystems: Fig. 1 shows the speed control circuit of an armature controlled separately excited dc motor using chopper circuit, and in Fig. 2 its MATLLAB/SimPowerSystems model (31) is shown. It consists of a separately excited dc motor fed by a DC source through a chopper circuit. A single GTO thyristor with its control circuit and a free-wheeling diode form the chopper circuit. The motor drives a mechanical load characterized by inertia J, friction coefficient B, and load torque TL. The control circuit consists of a speed control loop and a current control loop. A proportional-integral (PI) controlled speed control loop senses the actual speed of the motor and compares it with the reference speed to determine the reference armature current required by the motor. One may note that any variation in the actual speed is a measure of the armature current required by the motor. The current control loop consists of a hysteresis current controller (HCC). The block diagram of a hysteresis current controller is shown in Fig. 3. HCC is used to generate switching patterns required for the chopper circuit by comparing the actual current being drawn by the motor with the reference current. A positive pulse is generated if the actual current is less than reference armature current, whereas a negative pulse is produced if the actual current exceeds reference current.awanerst bloghttp://www.blogger.com/profile/04185766161567297889noreply@blogger.com0tag:blogger.com,1999:blog-2208359462332092746.post-12797740306080994712011-03-31T06:12:00.000-07:002011-03-31T06:12:31.039-07:007 tips for effective listening: productive listening does not occur naturally. It requires hard work and practice - Back To Basics - effective listening is a crucial skill for internal auditorsTO BE SUCCESSFUL AT THEIR job, internal auditors must be able to write, speak, and listen effectively. Of these three skills, effective listening may be the most crucial because auditors are required to do it so often. Unfortunately, listening also may be the most difficult skill to master.<br />
<!-- google_ad_section_end (name=s1) --><!-- // no sitetune --> <!-- google_ad_section_start (name=s2 weight=.3) --> Effective listening is challenging, in part, because people often are more focused on what they're saying than on what they're hearing in return. According to a recent study by the Harvard Business Review, people think the voice mail they send is more important than the voice mail they receive. Generally, senders think that their message is more helpful and urgent than do the people who receive it.<br />
Additionally, listening is difficult because people don't work as hard at it as they should. Listening seems to occur so naturally that putting a lot of effort into it doesn't seem necessary. However, hard work and effort is exactly what effective listening requires.<br />
Internal auditors must listen to explanations, rationales, and defenses of financial practices and procedures. They are constantly communicating with fellow employees whose backgrounds range from accounting to finance to marketing to information systems. In addition, explanations by fellow employees of any "unusual" practices often pose a significant challenge to an internal auditor's listening skills. Auditors can use the following techniques to improve these skills.<br />
<br />
1. CONCENTRATE ON WHAT OTHERS ARE SAYING. When listening to someone, do you often find yourself thinking about a job or task that is nearing deadline or an important family matter? In the middle of a conversation, do you sometimes realize that you haven't heard a word the other person has said? Most individuals speak at the rate of 175 to 200 words per minute. However, research suggests that we are very capable of listening and processing words at the rate of 600 to 1,000 words per minute. An internal auditor's job today is very fast and complex, and because the brain does not use all of its capacity when listening, an auditor's mind may drift to thinking of further questions or explanations rather than listening to the message at hand. This unused brainpower can be a barrier to effective listening, causing the auditor to miss or misinterpret what others are saying. It is important for internal auditors to actively concentrate on what others are saying so that effective communication can occur.<br />
2. SEND THE NONVERBAL MESSAGE THAT YOU ARE LISTENING. When someone is talking to you, do you maintain eye contact with that person? Do you show the speaker you are listening by nodding your head? Does your body language transmit the message that you are listening? Are you leaning forward and not using your hands to play with things? Most communication experts agree that nonverbal messages can be three times as powerful as verbal messages. Effective communication becomes difficult anytime you send a nonverbal message that you're not really listening.<br />
3. AVOID EARLY EVALUATIONS. When listening, do you often make immediate judgments about what the speaker is saying? Do you assume or guess what the speaker is going to say next? Do you sometimes discover later that you failed to interpret correctly what the speaker was telling you? Because a listener can listen at a faster rate than most speakers talk, there is a tendency to evaluate too quickly. That tendency is perhaps the greatest barrier to effective listening. It is especially important to avoid early evaluations when listening to a person with whom you disagree. When listeners begin to disagree with a sender's message, they tend to misinterpret the remaining information and distort its intended meaning so that it is consistent with their own beliefs.<br />
4. AVOID GETTING DEFENSIVE. Do you ever take what another person says personally when what her or she is saying is not meant to be personal? Do you ever become angry at what another person says? Careful listening does not mean that you will always agree with the other party's point of view, but it does mean that you will try to listen to what the other person is saying without becoming overly defensive. Too much time spent explaining, elaborating, and defending your decision or position is a sure sign that you are not listening. This is because your role has changed from one of listening to a role of convincing others they are wrong. After listening to a position or suggestion with which you disagree, simply respond with something like, "I understand your point. We just disagree on this one." Effective listeners can listen calmly to another person even when that person is offering unjust criticism.<br />
5. PRACTICE PARAPHRASING. Paraphrasing is the art of putting into your own words what you thought you heard and saying it back to the sender. For example, a subordinate might say: "You have been unfair to rate me so low on my performance appraisal. You have rated me lower than Jim. I can do the job better than him, and I've been here longer." A paraphrased response might be: "I can see that you are upset about your rating. You think it was unfair for me to rate you as I did." Paraphrasing is a great technique for improving your listening and problem-solving skills. First, you have to listen very carefully if you are going to accurately paraphrase what you heard. Second, the paraphrasing response will clarify for the sender that his or her message was correctly received and encourage the sender to expand on what he or she is trying to communicate.<br />
<!-- google_ad_section_end (name=s2) -->awanerst bloghttp://www.blogger.com/profile/04185766161567297889noreply@blogger.com0tag:blogger.com,1999:blog-2208359462332092746.post-33213634390817236192011-03-31T06:05:00.001-07:002011-03-31T06:05:47.048-07:00Surat Customer ServicePelanggan Yang Terhormat:<br />
<br />
Selama dua tahun terakhir catatan kami menunjukkan bahwa Anda telah menjadi pelanggan konstan dari makanan cepat saji ABC. Kami ingin mengundang Anda untuk pesta makan malam disiapkan di cabang utama kami di Springtide Street sebagai bentuk apresiasi karena dengan kita melalui tahun.<br />
<br />
15 Maret 2011 adalah tanggal yang utama. Acara ini akan mulai 6:00 tajam. Acara ini adalah dengan undangan dan tertutup untuk umum. Disertakan dengan surat ini adalah sertifikat hadiah $ 10 dapat Anda gunakan dalam setiap cabang ABC makanan cepat saji.<br />
Kami berharap dalam melihat Anda di pesta ABC. Harap membawa undangan ini dengan Anda dan hadir itu di pintu.<br />
<br />
<br />
Hormat kami,<br />
<br />
<br />
M Imam Kurniawan<br />
Manager Umum<br />
<br />
Terjemahan.................................................................................................................................................................<br />
<br />
<br />
<br />
<br />
Dear Valued Customer:<br />
<br />
For the last two years our records show that you have been a constant customer of ABC fast food. We would like to invite you for a prepared dinner party at our main branch in Springtide Street as a form of appreciation for being with us through years.<br />
<br />
March 15, 2011 is the main date. The event will start 6pm sharp. This event is by invitation only and it is closed for public admission. Enclosed with this letter is a $10 gift certificate you can use in any ABC fast food branch.<br />
We are looking forward in seeing you at ABC’s party. Please bring this invitation with you and present it at the door.<br />
<br />
<br />
Sincerely,<br />
<br />
M Imam Kurniawan<br />
General Managerawanerst bloghttp://www.blogger.com/profile/04185766161567297889noreply@blogger.com0tag:blogger.com,1999:blog-2208359462332092746.post-55503704070647241602011-03-03T03:19:00.000-08:002011-03-03T03:27:48.815-08:00contoh surat sales<b><b>Mr. Ardi Sanjaya</b></b><br />
Vice-President of Sales<br />
PT. Fastron Electronic<br />
Jl. M.H. Thamrin kav. 12 A<br />
Jakarta Selatan<br />
I am applying for a position as Sales Manager with your company, as I feel my background in developing a sales department will be of interest to you.<br />
As my resume indicates, I joined PT. Bakrie Electric., in the capacity of trainee and moved up the ladder to my current position of Sales Manager. In each year of my employment, I was successful in opening news account, penetrating existing ones, and reopening closed business. As a result, I was responsible for sales increase of 20% to 25%.<br />
As sales manager I was involved in recruiting, training, and supervising a staff of 120 salespeople and was responsible foe sales worldwide.<br />
I am looking forward to meeting you. When can we set up an appointment for an interview? I may be reached at 021-7856729.<br />
<br />
Sincerely,<br />
<br />
Moch Imam Kurniawan<br />
<div class="MsoNormal"><br />
</div><div class="MsoNormal"><br />
</div><div style="text-align: right;">28 Februari 2006</div><span lang="IN"> </span><br />
<div class="MsoNormal" style="text-align: center;"><span lang="IN">versi INDONESIA</span></div><div class="MsoNormal"><span lang="IN"><br />
<span class="hps">Mr</span> <span class="hps">Ardi</span> <span class="hps">Sanjaya</span><br />
<span class="hps">Wakil</span> <span class="hps">Presiden</span> <span class="hps">Penjualan</span><br />
<span class="hps">PT</span>. <span class="hps">FASTRON</span> <span class="hps">Elektronik</span><br />
<span class="hps">Jl</span>. <span class="hps">M.H.</span> <span class="hps">Thamrin</span> <span class="hps">kav</span>. <span class="hps">12</span> <span class="hps">A</span><br />
<span class="hps">Jakarta</span> <span class="hps">Selatan</span></span></div><div class="MsoNormal"><span lang="IN"><span class="hps"></span><br />
<span class="hps">Saya</span> <span class="hps">melamar</span> <span class="hps">untuk</span> <span class="hps">posisi</span> <span class="hps">sebagai</span> <span class="hps">Sales Manager</span> <span class="hps">dengan perusahaan Anda</span>, <span class="hps">karena saya</span> <span class="hps">merasa</span> <span class="hps">latar belakang</span> <span class="hps">saya</span> <span class="hps">dalam</span> <span class="hps">mengembangkan</span> <span class="hps">departemen</span> <span class="hps">penjualan akan</span> <span class="hps">menarik bagi</span> <span class="hps">Anda</span>.</span></div><div class="MsoNormal"><span lang="IN"><br />
<span class="hps">Sebagai</span> </span><span class="hps">bahan pertimbangan </span> <span class="hps"><span lang="IN">saya</span></span><span lang="IN"> <span class="hps">menunjukkan</span>, <span class="hps">saya</span> <span class="hps">bergabung dengan</span> <span class="hps">PT</span>. <span class="hps">Bakrie</span> <span class="hps">Electric</span>., <span class="hps">dalam</span> <span class="hps">kapasitas</span> <span class="hps">peserta pelatihan</span> <span class="hps">dan</span> <span class="hps">naik</span> <span class="hps">tangga</span> <span class="hps">ke posisi</span> <span class="hps">sekarang</span> <span class="hps">saya</span> <span class="hps">Sales</span> <span class="hps">Manager</span>. <span class="hps">Dalam setiap</span> <span class="hps">tahun</span> <span class="hps">kerja</span> <span class="hps">saya,</span> <span class="hps">saya</span> <span class="hps">berhasil</span> <span class="hps">dalam membuka</span> <span class="hps">rekening</span> <span class="hps">berita</span>, <span class="hps">penetrasi</span> <span class="hps">yang</span> <span class="hps">sudah ada</span>, <span class="hps">dan</span> <span class="hps">membuka kembali</span> <span class="hps">usaha</span> <span class="hps">yang tertutup</span>. <span class="hps">Akibatnya</span>, <span class="hps">saya bertanggung jawab</span> <span class="hps">untuk meningkatkan</span> <span class="hps">penjualan</span> <span class="hps">sebesar 20</span>% <span class="hps">sampai</span> <span class="hps">25</span>%.<br />
<span class="hps">Sebagai</span> <span class="hps">manajer</span> <span class="hps">penjualan</span> <span class="hps">saya</span> <span class="hps">terlibat</span> <span class="hps">dalam</span> <span class="hps">perekrutan</span>, <span class="hps">pelatihan</span>, <span class="hps">dan</span> <span class="hps">pengawasan</span> <span class="hps">staf</span> <span class="hps">120</span> <span class="hps">tenaga penjualan</span> <span class="hps">dan</span> <span class="hps">penjualan</span> </span><span class="hps">lain</span><span class="hps"><span lang="IN"> yang</span></span><span lang="IN"> <span class="hps">bertanggung jawab</span> <span class="hps">di seluruh dunia</span>.<br />
<span class="hps">Saya</span> <span class="hps">melihat ke depan</span> <span class="hps">untuk bertemu dengan Anda</span>. <span class="hps">Kapan kita bisa</span> <span class="hps">membuat</span> <span class="hps">janji</span> <span class="hps">untuk</span> <span class="hps">wawancara</span>? <span class="hps">Saya</span> <span class="hps">bisa dihubungi</span> <span class="hps">di</span> <span class="hps">021-7856729</span>.</span></div><div class="MsoNormal"><span lang="IN"><br />
<span class="hps">Hormat kami</span>,</span></div><div class="MsoNormal"><br />
</div><div class="MsoNormal"><span lang="IN"><br />
<span class="hps">Moch Imam Kurniawan</span></span></div>awanerst bloghttp://www.blogger.com/profile/04185766161567297889noreply@blogger.com0tag:blogger.com,1999:blog-2208359462332092746.post-42805864789336516332011-03-03T03:13:00.000-08:002011-03-03T03:13:10.183-08:00contoh surat marketing<h3 class="post-title entry-title"> contoh surat marketing </h3><div class="post-header"> </div><div style="text-align: right;"><span class="Apple-style-span" style="font-family: arial,sans-serif; font-size: 16px;"><span class="hps" title="Click for alternate translations">Jakarta</span><span class="" title="Click for alternate translations">,</span> <span class="hps" title="Click for alternate translations">Thursday, September 21, 2011</span></span></div><span class="Apple-style-span" style="font-family: arial,sans-serif; font-size: 16px;"><span class="hps" title="Click for alternate translations">No :</span> <span class="hps" title="Click for alternate translations">4G/021/09/11</span><br />
<span class="hps" title="Click for alternate translations">Page </span><span class="" title="Click for alternate translations">:</span> <span class="hps" title="Click for alternate translations">Offers</span><br />
<span class="hps" title="Click for alternate translations">Annex </span><span class="" title="Click for alternate translations">:</span> <span class="hps" title="Click for alternate translations">1</span> <span class="hps atn" title="Click for alternate translations">(</span><span class="" title="Click for alternate translations">One</span><span class="" title="Click for alternate translations">)</span> <span class="hps" title="Click for alternate translations">Proposal</span><br />
<br />
<span class="hps" title="Click for alternate translations">Dear</span><span class="" title="Click for alternate translations">.</span><br />
<span class="hps" title="Click for alternate translations">CEO</span> <span class="hps" title="Click for alternate translations">/</span> <span class="hps" title="Click for alternate translations">President Director</span> <span class="hps" title="Click for alternate translations">of PT</span><span class="" title="Click for alternate translations">.</span> <span class="hps" title="Click for alternate translations">PROSPER</span><span class="hps" title="Click for alternate translations"></span><br />
<br />
<span class="hps" title="Click for alternate translations">We</span> <span class="hps" title="Click for alternate translations">are</span> <span class="hps" title="Click for alternate translations">a</span> <span class="hps" title="Click for alternate translations">company</span> <span class="hps" title="Click for alternate translations">that specializes in</span> <span class="hps" title="Click for alternate translations">information technology</span><span class="hps" title="Click for alternate translations">especially</span> <span class="hps" title="Click for alternate translations">in the development of</span> <span class="hps" title="Click for alternate translations">Web</span> <span class="hps atn" title="Click for alternate translations">(</span><span class="" title="Click for alternate translations">Web</span> <span class="hps" title="Click for alternate translations">Development</span><span class="" title="Click for alternate translations">)</span> <span class="hps" title="Click for alternate translations">and</span><span class="hps" title="Click for alternate translations">Multimedia</span><span class="" title="Click for alternate translations">.</span> <span class="hps" title="Click for alternate translations">We</span> <span class="hps" title="Click for alternate translations">wish</span> <span class="hps" title="Click for alternate translations">to</span> <span class="hps" title="Click for alternate translations">introduce</span> <span class="hps" title="Click for alternate translations">our</span> <span class="hps" title="Click for alternate translations">services</span> <span class="hps" title="Click for alternate translations">to</span> <span class="hps" title="Click for alternate translations">your company</span><span class="" title="Click for alternate translations">,</span> <span class="hps" title="Click for alternate translations">in hopes of</span> <span class="hps" title="Click for alternate translations">cooperating</span> <span class="hps" title="Click for alternate translations">on the</span> <span class="hps" title="Click for alternate translations">development of</span> <span class="hps" title="Click for alternate translations">information technology</span> <span class="hps" title="Click for alternate translations">particularly</span> <span class="hps" title="Click for alternate translations">in the development of</span> <span class="hps" title="Click for alternate translations">Web</span> <span class="hps atn" title="Click for alternate translations">(</span><span class="" title="Click for alternate translations">Web</span><span class="hps" title="Click for alternate translations">Development</span><span class="" title="Click for alternate translations">)</span> <span class="hps" title="Click for alternate translations">and</span> <span class="hps" title="Click for alternate translations">Multimedia</span> <span class="hps" title="Click for alternate translations">as</span> <span class="hps" title="Click for alternate translations">a means of</span> <span class="hps" title="Click for alternate translations">publication</span> <span class="hps" title="Click for alternate translations">and</span><span class="hps" title="Click for alternate translations">promotion of</span> <span class="hps" title="Click for alternate translations">your company</span><span class="" title="Click for alternate translations">.</span></span><br />
<span class="Apple-style-span" style="font-family: arial,sans-serif; font-size: 16px;"><span class="" title="Click for alternate translations"></span><br />
<span class="hps" title="Click for alternate translations">We hope</span> <span class="hps" title="Click for alternate translations">to</span> <span class="hps" title="Click for alternate translations">establish</span> <span class="hps" title="Click for alternate translations">cooperation</span> <span class="hps" title="Click for alternate translations">with</span> <span class="hps" title="Click for alternate translations">your company</span><span class="" title="Click for alternate translations">,</span> <span class="hps" title="Click for alternate translations">for your attention and</span><br />
<span class="hps" title="Click for alternate translations">good cooperation</span> <span class="hps" title="Click for alternate translations">we</span> <span class="hps" title="Click for alternate translations">say</span> <span class="hps" title="Click for alternate translations">Thank</span> <span class="hps" title="Click for alternate translations">You.</span><br />
<br />
<span class="hps" title="Click for alternate translations">Sincerely</span><span class="" title="Click for alternate translations">,</span><br />
<br />
<br />
Moch Imam Kurniawan</span><br />
<span class="Apple-style-span" style="font-family: arial,sans-serif; font-size: 16px;"><br />
</span><br />
<div style="text-align: center;"><span class="Apple-style-span" style="font-family: arial,sans-serif; font-size: 16px;">Versi INDONESIA</span></div><div style="text-align: center;"><span class="Apple-style-span" style="font-family: arial,sans-serif; font-size: 16px;"><br />
</span></div><div style="text-align: left;"><span class="Apple-style-span" style="font-family: arial,sans-serif; font-size: 16px;"></span></div><div style="text-align: right;">Jakarta, Kamis, 21 September 2011 </div><div style="text-align: left;">No<span class="Apple-tab-span" style="white-space: pre;"> </span> : 4G/021/09/11 </div><div style="text-align: left;">Hal<span class="Apple-tab-span" style="white-space: pre;"> </span> : Penawaran </div><div style="text-align: left;">Lampiran<span class="Apple-tab-span" style="white-space: pre;"> </span>: 1 (Satu) Proposal </div><div style="text-align: left;"><br />
</div><div style="text-align: left;">Kepada Yth. </div><div style="text-align: left;">CEO / Dirut PT. SEJAHTER </div><div style="text-align: justify;">Salam Sejahtera, </div><div style="text-align: justify;">Kami adalah sebuah perusahaan yang bergerak dalam bidang Teknologi Informasi khususnya dalam pengembangan Web (Web Development) dan Multimedia. Kami berkeinginan untuk memperkenalkan layanan kami kepada perusahaan Bapak / Ibu, dengan harapan akan menjalin kerjasama pada pengembangan Teknologi Informasi khususnya dalam pengembangan Web (Web Development) dan Multimedia sebagai sarana publikasi maupun promosi perusahaan Bapak/Ibu. </div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">Besar harapan kami untuk menjalin kerjasama dengan perusahaan Bapak / Ibu, atas perhatian dan kerjasama yang baik kami ucapkan Terima Kasih. </div><div style="text-align: left;"><br />
</div><div style="text-align: left;"><br />
</div><div style="text-align: left;">Hormat Kami, </div><div style="text-align: left;"><br />
</div><div style="text-align: left;"><br />
</div><div style="text-align: left;">Moch Imam Kurniawan</div>awanerst bloghttp://www.blogger.com/profile/04185766161567297889noreply@blogger.com0tag:blogger.com,1999:blog-2208359462332092746.post-50675952246356295522011-03-03T03:09:00.001-08:002011-03-03T03:09:37.143-08:00Surat Sales (Bahasa Inggris)<div class="entry"> 155 Columbus Ave<br />
San Francisco, CA 81416<br />
(219)765-2577<br />
<br />
March 20, 2005<br />
<br />
Mr. Daniel Smith<br />
Personnel Director<br />
Clear & Shine, Inc.<br />
950 Mason St.<br />
San Francisco, CA 81417<br />
<br />
Dear Mr. Smith:<br />
<br />
Please find the enclosed resume in response to your advertisement for Sales, which appeared in the San Francisco Herald on Sunday, March 18, 2005.<br />
<br />
I have had five years’ experience selling cosmetics and hair products for Collagen Agent Inc. In this position, I was responsible for the California, Florida and Maine territory.<br />
<br />
Realizing that this summary, as well as my resume, cannot adequately communicate my qualification in-depth, I would appreciate having the opportunity to discuss with you in person how I might become as asset to your company. When can we set up an appointment for an interview? I look forward to meeting you.<br />
<br />
Sincerely,<br />
<br />
<br />
<br />
Moch Imam Kurniawan<br />
</div>awanerst bloghttp://www.blogger.com/profile/04185766161567297889noreply@blogger.com0tag:blogger.com,1999:blog-2208359462332092746.post-29924175465371510852011-03-03T03:07:00.001-08:002011-03-03T03:07:45.792-08:00Surat Sales 2 (Bahasa Inggris)Jl. Riau 17 A<br />
Kreo Larangan<br />
Tangerang 15156<br />
Phone: 021-5849966<br />
<br />
February 28, 2006<br />
<br />
Mr. Teddy Himawan<br />
Personnel Director<br />
PT. Megamendung Garment<br />
Jl. Panjang 56, Kebayoran Lama<br />
Jakarta Selatan<br />
<br />
Dear Mr. Himawan:<br />
I am writing to you today in hope you will read my resume and consider me for a marketing position with your company.<br />
<br />
I was very interested in the articles about your company appeared in Bisnis Indonesia on February 25, 2006. Your paternalistic policy, which involves a “no turnover” company, complies with both my short-term and long-range goals, as I am really interested in a stable opportunity.<br />
<br />
As my resume indicates, I offer 12 years of solid marketing experience. In my association with Smith, Inc., my present employer, gross sales have increased by $15 million due to a concentrated Product Marketing Plan I introduced.<br />
<br />
I was also responsible for the development of strategies and implementation of a direct mail strategy for seven new packages and five offers, which resulted in a package that beat the control by 250%.<br />
<br />
Please call at your convenience to set up an interview. Your consideration is greatly appreciated.<br />
<br />
<br />
Sincerely yours,awanerst bloghttp://www.blogger.com/profile/04185766161567297889noreply@blogger.com0tag:blogger.com,1999:blog-2208359462332092746.post-91756589979642658632011-03-03T03:04:00.001-08:002011-03-03T03:04:38.873-08:00Surat Public Relation 2 (Bahasa Inggris)CHATERINE BROOKS<br />
45 Crescent Lane<br />
Port Washington, NY 11050<br />
(516) 384-9227<br />
<br />
SUMMARY: Seventeen years’ public relations and advertising experience in multidivisional corporation and public relations firms. Direct experience included financial and product public relations and advertising; shareholder and employee relations. Supervised department and directed successful efforts of public relations and advertising agencies.<br />
EXPERIENCE:<br />
Nov. 1993 Director of Communications<br />
to present GAF, Inc., Woodside, NY<br />
Advertising, public relations, shareholder relations for this American Stock Exchange Company. <br />
March 1992 Account Executive<br />
to Sept. 1993 Howard P, Schmidt Associates, New York, NY<br />
Corporate, financial, and product public relations for industrial, consumer, and financial service companies. Corporate planning, executive speeches, annual reports, brochures, feature articles, news releases, and scripts. Also analyst meetings, press conferences, marketing seminars, broadcast interviews, corporate advertising. Good relations with all segments of financial community, and trade, general, and business media.<br />
April 1989 Account Executive<br />
to Feb. 1992 Spahr, Smith and Associates, New York, NY<br />
Supervised corporate and financial public relations activities for client firms (construction, medical products, leisure time, electronics). Wrote and placed news releases, speeches, feature articles, annual reports, brochures, and leaflets.awanerst bloghttp://www.blogger.com/profile/04185766161567297889noreply@blogger.com0tag:blogger.com,1999:blog-2208359462332092746.post-76202455873096607942011-03-02T07:49:00.000-08:002011-03-02T07:49:05.012-08:00Bahasa inggris bisnis 2<div style="line-height: 15.05pt; margin-bottom: 0.0001pt;" title="MsoNormal"><span ,="" ;color:black="" ;mso-bidi-font-family:="" ;mso-fareast-font-family:="" new="" roman="" sans-serif="" times="" verdana="">AMT Advertising</span><span ,="" ;="" ;mso-bidi-font-family:="" color:black="" mso-fareast-font-family:="" new="" roman="" sans-serif="" style="font-size: 10pt;" times="" verdana=""></span></div><div style="line-height: 15.05pt; margin-bottom: 0.0001pt;" title="MsoNormal"><span ,="" ;color:black="" ;mso-bidi-font-family:="" ;mso-fareast-font-family:="" new="" roman="" sans-serif="" times="" verdana="">222 West Side Street</span><span ,="" ;color:black="" ;mso-bidi-font-family:="" ;mso-fareast-font-family:="" new="" roman="" sans-serif="" style="font-size: 10pt;" times="" verdana=""></span></div><div style="line-height: normal; margin-bottom: 0.0001pt;" title="MsoNormal"><span ,="" ;color:black="" ;mso-bidi-font-family:="" ;mso-fareast-font-family:="" new="" roman="" sans-serif="" times="" verdana="">California, USA</span><span ,="" ;color:black="" ;mso-bidi-font-family:="" ;mso-fareast-font-family:="" new="" roman="" sans-serif="" style="font-size: 10pt;" times="" verdana=""></span></div><div style="line-height: normal; margin-bottom: 0.0001pt;" title="MsoNormal"><br />
</div><div style="line-height: normal; margin-bottom: 0.0001pt;" title="MsoNormal"><span ,="" ;color:black="" ;mso-bidi-font-family:="" ;mso-fareast-font-family:="" new="" roman="" sans-serif="" times="" verdana="">Mey 27 2006</span><span ,="" ;="" ;mso-bidi-font-family:="" color:black="" mso-fareast-font-family:="" new="" roman="" sans-serif="" style="font-size: 10pt;" times="" verdana=""></span></div><div style="line-height: normal; margin-bottom: 0.0001pt;" title="MsoNormal"><br />
</div><div style="line-height: normal; margin-bottom: 0.0001pt;" title="MsoNormal"><span ,="" ;color:black="" ;mso-bidi-font-family:="" ;mso-fareast-font-family:="" new="" roman="" sans-serif="" times="" verdana="">JOSUAH FERRY<br />
3489 Greene Ave.<br />
Jakarta, WA 98502</span><span ,="" ;="" ;mso-bidi-font-family:="" color:black="" mso-fareast-font-family:="" new="" roman="" sans-serif="" style="font-size: 10pt;" times="" verdana=""></span></div><div style="line-height: normal; margin-bottom: 0.0001pt;" title="MsoNormal"><br />
</div><div style="line-height: normal; margin-bottom: 0.0001pt;" title="MsoNormal"><br />
</div><div style="line-height: normal; margin-bottom: 0.0001pt;" title="MsoNormal"><span ,="" ;color:black="" ;mso-bidi-font-family:="" ;mso-fareast-font-family:="" new="" roman="" sans-serif="" times="" verdana="">Dear sir</span><span ,="" ;color:black="" ;mso-bidi-font-family:="" ;mso-fareast-font-family:="" new="" roman="" sans-serif="" style="font-size: 10pt;" times="" verdana=""></span></div><div style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;" title="MsoNormal"><span ,="" ;="" ;mso-bidi-font-family:="" color:black="" mso-fareast-font-family:="" new="" roman="" sans-serif="" times="" verdana=""><br />
<br />
Did Ponce de Leon really discover a fountain of youth in Florida or did he merely have a great public relations man? We will probably never know the true answer to this question. So many questions still remain about so many historic people and happenings, because word of mouth has the tremendous power of creating legends of its own.</span><span ,="" ;color:black="" ;mso-bidi-font-family:="" ;mso-fareast-font-family:="" new="" roman="" sans-serif="" style="font-size: 10pt;" times="" verdana=""></span></div><div style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;" title="MsoNormal"><br />
</div><div style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;" title="MsoNormal"><span ,="" ;="" ;mso-bidi-font-family:="" color:black="" mso-fareast-font-family:="" new="" roman="" sans-serif="" times="" verdana="">We have mounted campaigns for relatively obscure firms that have resulted in their becoming known and sought out as major entities in their respective fields of industry. Articles placed in local and national publications, along with an advertising campaign, firms have achieved the recognition and place within the industry much faster than without a public relations promotion.</span><span ,="" ;="" ;mso-bidi-font-family:="" color:black="" mso-fareast-font-family:="" new="" roman="" sans-serif="" style="font-size: 10pt;" times="" verdana=""></span></div><div style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;" title="MsoNormal"><br />
</div><div style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;" title="MsoNormal"><span ,="" ;="" ;mso-bidi-font-family:="" color:black="" mso-fareast-font-family:="" new="" roman="" sans-serif="" times="" verdana="">We would appreciate having the opportunity to speak with you personally and discuss some of our ideas for promoting. Please call me at xxx-xxxx’ in order to set up a convenient time for me to come and see you.</span><span ,="" ;color:black="" ;mso-bidi-font-family:="" ;mso-fareast-font-family:="" new="" roman="" sans-serif="" style="font-size: 10pt;" times="" verdana=""></span></div><div style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;" title="MsoNormal"><br />
</div><div style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;" title="MsoNormal"><br />
</div><div style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;" title="MsoNormal"><br />
</div><div style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;" title="MsoNormal"><span ,="" ;="" ;mso-bidi-font-family:="" color:black="" mso-fareast-font-family:="" new="" roman="" sans-serif="" times="" verdana="">Very truly yours,</span><span ,="" ;color:black="" ;mso-bidi-font-family:="" ;mso-fareast-font-family:="" new="" roman="" sans-serif="" style="font-size: 10pt;" times="" verdana=""></span></div><div style="line-height: normal;" title="MsoNormal"><br />
</div><div style="line-height: normal;" title="MsoNormal"><span ,="" ;color:black="" ;mso-bidi-font-family:="" ;mso-fareast-font-family:="" new="" roman="" sans-serif="" times="" verdana="">Mansur Manangar<br />
Marketing Director</span><span ,="" ;="" ;mso-bidi-font-family:="" color:black="" mso-fareast-font-family:="" new="" roman="" sans-serif="" style="font-size: 10pt;" times="" verdana=""></span></div><div style="line-height: normal;" title="MsoNormal"><br />
</div><div style="line-height: normal;" title="MsoNormal"><br />
</div><div style="line-height: normal;" title="MsoNormal"><br />
</div><div style="line-height: 15.05pt; margin-bottom: 0.0001pt; text-align: justify;" title="MsoNormal"><span ,="" ;="" ;mso-bidi-font-family:="" color:black="" mso-fareast-font-family:="" new="" roman="" sans-serif="" times="" verdana="">AMT Advertising</span><span ,="" ;color:black="" ;mso-bidi-font-family:="" ;mso-fareast-font-family:="" new="" roman="" sans-serif="" style="font-size: 10pt;" times="" verdana=""></span></div><div style="line-height: 15.05pt; margin-bottom: 0.0001pt; text-align: justify;" title="MsoNormal"><span ,="" ;="" ;mso-bidi-font-family:="" color:black="" mso-fareast-font-family:="" new="" roman="" sans-serif="" times="" verdana="">Jalan West Side no 222</span><span ,="" ;="" ;color:black="" ;mso-fareast-font-family:="" mso-bidi-font-family:="" new="" roman="" sans-serif="" style="font-size: 10pt;" times="" verdana=""></span></div><div style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;" title="MsoNormal"><span ,="" ;="" ;mso-bidi-font-family:="" color:black="" mso-fareast-font-family:="" new="" roman="" sans-serif="" times="" verdana="">California, USA</span><span ,="" ;="" ;color:black="" ;mso-fareast-font-family:="" mso-bidi-font-family:="" new="" roman="" sans-serif="" style="font-size: 10pt;" times="" verdana=""></span></div><div style="line-height: normal; margin-bottom: 0.0001pt;" title="MsoNormal"><br />
</div><div style="line-height: normal; margin-bottom: 0.0001pt;" title="MsoNormal"><span ,="" ;color:black="" ;mso-bidi-font-family:="" ;mso-fareast-font-family:="" new="" roman="" sans-serif="" times="" verdana="">27 Mey 2006</span><span ,="" ;="" ;mso-bidi-font-family:="" color:black="" mso-fareast-font-family:="" new="" roman="" sans-serif="" style="font-size: 10pt;" times="" verdana=""></span></div><div style="line-height: normal; margin-bottom: 0.0001pt;" title="MsoNormal"><br />
</div><div style="line-height: normal; margin-bottom: 0.0001pt;" title="MsoNormal"><span ,="" ;color:black="" ;mso-bidi-font-family:="" ;mso-fareast-font-family:="" new="" roman="" sans-serif="" times="" verdana="">Josuah ferry<br />
Komplek Greene,no 3489<br />
Jakarta, WA 98502</span><span ,="" ;="" ;mso-bidi-font-family:="" color:black="" mso-fareast-font-family:="" new="" roman="" sans-serif="" style="font-size: 10pt;" times="" verdana=""></span></div><div style="line-height: normal; margin-bottom: 0.0001pt;" title="MsoNormal"><br />
</div><div style="line-height: normal; margin-bottom: 0.0001pt;" title="MsoNormal"><br />
</div><div style="line-height: normal; margin-bottom: 0.0001pt;" title="MsoNormal"><span ,="" ;color:black="" ;mso-bidi-font-family:="" ;mso-fareast-font-family:="" new="" roman="" sans-serif="" times="" verdana="">Dengan hormat</span><span ,="" ;="" ;mso-bidi-font-family:="" color:black="" mso-fareast-font-family:="" new="" roman="" sans-serif="" style="font-size: 10pt;" times="" verdana=""></span></div><div style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;" title="MsoNormal"><span ,="" ;="" ;mso-bidi-font-family:="" color:black="" mso-fareast-font-family:="" new="" roman="" sans-serif="" times="" verdana=""><br />
<br />
Apakah Ponce de Leon benar-benar menemukan ai r mancur dari pemuda diFlorida atau apakah ia&n bsp;hanya memiliki seorang public relations yang hebat?Begitu banyak pertanyaan tentang legenda ini, karena dari mulut ke mulutmemiliki kekuatan yang luar biasa untuk menciptakan legenda sendiri.</span><span ,="" ;="" ;color:black="" ;mso-fareast-font-family:="" mso-bidi-font-family:="" new="" roman="" sans-serif="" style="font-size: 10pt;" times="" verdana=""></span></div><div style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;" title="MsoNormal"><br />
</div><div style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;" title="MsoNormal"><span ,="" ;="" ;mso-bidi-font-family:="" color:black="" mso-fareast-font-family:="" new="" roman="" sans-serif="" times="" verdana="">Kami telah dipercaya oleh perusahaan-perusahaan yang relatif besar yangtelah membuat mereka menja di dikenal dan dicari sebagai entitas utamadalam bidang masing-masing industri. Artikel ditempatkan di publikasi lokal dannasional, bersama dengan kampanye iklan, perusa haan telah mencapaipengakuan dan tempat dalam ;industri jauh lebih cepat daripada tanpa promosihubungan masyarakat.</span><span ,="" ;color:black="" ;mso-bidi-font-family:="" ;mso-fareast-font-family:="" new="" roman="" sans-serif="" style="font-size: 10pt;" times="" verdana=""></span></div><div style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;" title="MsoNormal"><br />
</div><div style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;" title="MsoNormal"><span ,="" ;="" ;mso-bidi-font-family:="" color:black="" mso-fareast-font-family:="" new="" roman="" sans-serif="" times="" verdana="">Kami akan menghargai memiliki kesempatan untuk&nbs p;berbicara dengan. Andasecara pribadi dan mendiskusikan beberapa ide kami u ntuk mempromosikanlegenda ini. Silahkan hubungi saya di xxx-xxxx, dalam&nbs p;rangka untuk mengaturwaktu yang tepat bagi saya untuk datang dan bertemu Anda.</span><span ,="" ;color:black="" ;mso-bidi-font-family:="" ;mso-fareast-font-family:="" new="" roman="" sans-serif="" style="font-size: 10pt;" times="" verdana=""></span></div><div style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;" title="MsoNormal"><br />
</div><div style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;" title="MsoNormal"><br />
</div><div style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;" title="MsoNormal"><br />
</div><div style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;" title="MsoNormal"><span ,="" ;="" ;mso-bidi-font-family:="" color:black="" mso-fareast-font-family:="" new="" roman="" sans-serif="" times="" verdana="">Hormat kami,</span><span ,="" ;="" ;mso-bidi-font-family:="" color:black="" mso-fareast-font-family:="" new="" roman="" sans-serif="" style="font-size: 10pt;" times="" verdana=""></span></div><div style="line-height: normal;" title="MsoNormal"><br />
</div><div style="line-height: normal;" title="MsoNormal"><span ,="" ;="" ;mso-bidi-font-family:="" color:black="" mso-fareast-font-family:="" new="" roman="" sans-serif="" style="font-size: 10pt;" times="" verdana="">Mansur</span><span ,="" ;="" ;color:black="" ;mso-fareast-font-family:="" mso-bidi-font-family:="" new="" roman="" sans-serif="" style="font-size: 10pt;" times="" verdana=""> </span><span ,="" ;color:black="" ;mso-bidi-font-family:="" ;mso-fareast-font-family:="" new="" roman="" sans-serif="" style="font-size: 10pt;" times="" verdana="">Manangar<br />
Direktur Perkantoran</span></div>awanerst bloghttp://www.blogger.com/profile/04185766161567297889noreply@blogger.com0tag:blogger.com,1999:blog-2208359462332092746.post-42236269421633770922011-01-11T02:31:00.000-08:002011-01-14T23:09:18.376-08:00REPLY TO THE ABOVE LETTER<div align="center" style="text-align: center;" title="MsoNormal">Zamels Gold Jewelery</div><div align="center" style="text-align: center;" title="MsoNormal">25 William Street</div><div align="center" style="text-align: center;" title="MsoNormal">Perth, Australia Westren</div><div title="MsoNormal"><br />
</div><div title="MsoNormal"><br />
</div><div title="MsoNormal">PT. Randomizer</div><div title="MsoNormal">15 Milan Street</div><div title="MsoNormal">Tokyo, Japan</div><div title="MsoNormal"><br />
</div><div title="MsoNormal">Dear Sirs,</div><div title="MsoNormal"><br />
</div><div title="MsoNormal"> In compliance with your order dated 27<sup>th</sup> October, we have pleasure in informing you that we have sent the parcel of good by M Imam Kurniawan Transport forwarded the documents through the Commonwealth Bank.</div><div title="MsoNormal"><br />
</div><div title="MsoNormal"> A copy of the invoice is enclosed for your prior information.</div><div title="MsoNormal"><br />
</div><div title="MsoNormal"> Please release the documents on presentation.<br />
<br />
<div align="right" style="text-align: right;" title="MsoNormal">Your faithfully,</div><div align="center" style="text-align: center;" title="MsoNormal"><br />
</div><div align="right" style="text-align: right;" title="MsoNormal"><br />
</div><div align="right" style="text-align: right;" title="MsoNormal"> ( Zamels Gold Jewelery)</div></div><div title="MsoNormal"><br />
</div>awanerst bloghttp://www.blogger.com/profile/04185766161567297889noreply@blogger.com0tag:blogger.com,1999:blog-2208359462332092746.post-31923027924164841942011-01-11T02:27:00.001-08:002011-01-11T02:27:45.528-08:00Memo<div title="KonaBody"> <strong><br />
</strong> <br />
To: All Staff <br />
From: Heady the Head Honcho <br />
Date: June 1, 2006 <br />
Re: New Memo Format Effective June 1 <br />
In order to make interoffice communications easier, please adhere to the following guidelines for writing effective memos: <br />
<ul><li>Clearly state the purpose of the memo in the subject line and in the first paragraph. </li>
<li>Keep language professional, simple and polite. </li>
<li>Use short sentences. </li>
<li>Use bullets if a lot of information is conveyed. </li>
<li>Proofread before sending. </li>
<li>Address the memo to the person(s) who will take action on the subject, and CC those who need to know about the action. </li>
<li>Attach additional information: don't place it in the body of the memo if possible. </li>
</ul>Please put this format into practice immediately. We appreciate your assistance in developing clear communications. If you have any questions, please don't hesitate to call me. Thank you. <br />
</div>awanerst bloghttp://www.blogger.com/profile/04185766161567297889noreply@blogger.com0tag:blogger.com,1999:blog-2208359462332092746.post-18039080488603109602011-01-11T02:24:00.000-08:002011-01-11T02:24:53.671-08:00ORDER LETTER<div align="center" style="text-align: center;" title="MsoNormal">PT. Randomizer</div><div align="center" style="text-align: center;" title="MsoNormal">15 Milan Street</div><div align="center" style="text-align: center;" title="MsoNormal">Tokyo, Japan</div><div title="MsoNormal"><br />
</div><div title="MsoNormal"><br />
</div><div align="right" style="text-align: right;" title="MsoNormal">27<sup>th </sup>October 2010</div><div title="MsoNormal">Zamels Gold Jewelery</div><div title="MsoNormal">25 William Street</div><div title="MsoNormal">Perth, Australia Westren</div><div title="MsoNormal">Dear Sirs,</div><div title="MsoNormal"><br />
</div><div style="text-indent: 36pt;" title="MsoNormal">We thank you for your letter sent on October 21. Along with a catalog of your publication.</div><div style="text-indent: 36pt;" title="MsoNormal">We have pleasure in Placing the Following order for a gold earrings on a christmas catalog.</div><div title="MsoNormal"><br />
</div><div style="text-indent: 36pt;" title="MsoNormal">Please send the good by Rina Ariani transport agency, Tokyo and forword the documents through the Commonwealth Bank.</div><div align="right" style="text-align: right;" title="MsoNormal">Your faithfully</div><div title="MsoNormal"><br />
</div><div title="MsoNormal"><br />
</div><div align="right" style="text-align: right;" title="MsoNormal">( Dr.H.Moch Imam.Kurniawan,SE )</div>awanerst bloghttp://www.blogger.com/profile/04185766161567297889noreply@blogger.com0