tag:blogger.com,1999:blog-6960353986857571292024-03-13T15:31:45.195-07:00cesarscesarshttp://www.blogger.com/profile/16006811111574947948noreply@blogger.comBlogger137125tag:blogger.com,1999:blog-696035398685757129.post-91478091316267220242014-06-18T20:25:00.001-07:002014-06-18T20:25:19.019-07:00Tugas Softskill 4 Akuntansi Internasional<!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Nama<span style="mso-tab-count: 1;"> </span>: Cesar Syasmarushanda</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Npm<span style="mso-tab-count: 1;"> </span>: 21210532</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kelas<span style="mso-tab-count: 1;"> </span>: 4EB16</span></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SOAL!</span></b></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Apa
yang menyebabkan terjadinya persaingan global?</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">JAWAB : </span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penyebab
terjadinya persaingan global adalah sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1. Penurunan tarif</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> 2.
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penurunan kuota</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> 3. </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Hambatan – hambatan perdagangan bebas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> 4.
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perbaikan sistem transportasi global</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> 5. </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Meningkatnya kecanggihan pasar dunia</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="DA" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DA;">Faktor-faktor inilahyang <span style="mso-spacerun: yes;"> </span>berperan mengurangi biaya perdagangan
internasional dan membuat perusahaan asing mampu berkompetisi dengan perusahaan
lokal. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="DA" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DA;">SOAL!</span></b></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sebutkan
Negara – Negara yang disebut sebagai surga pajak?</span></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">JAWAB : </span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>1.
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Malaysia<span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 2;"> </span>7.
Cina <span style="mso-tab-count: 4;"> </span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>2.
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Bermuda<span style="mso-tab-count: 3;"> </span>8. Swiss</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>3.
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Cayman islands<span style="mso-tab-count: 2;"> </span>9. Kanada </span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>4.
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">India </span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>5.
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Taiwan</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>6.
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Swedia<span style="mso-tab-count: 3;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 3;"> </span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">SOAL!</span></b></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-add-space: auto; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sebutkan
dan jelaskan mengenai harga transfer?</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">JAWAB : </span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Masalah penentuan harga transfer
dijumpai dalam perusahaan yang organisasinya disusun menurut pusat-pusat laba,
dan antar pusat laba yang dibentuk terjadi transfer barang atau jasa. Latar
belakang timbulnya masalah harga transfer dapat dihubungkan dengan proses
diferensiasi bisnis dan perlunya integrasi dalam organisasi yang telah
melakukan diferensiasi bisnis.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Menurut
Mulyadi harga transfer memiliki peran ganda yaitu :</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Harga transfer mempertegas diversifikasi
yang dilakukan oleh manajemen puncak. Harga transfer menetapkan dengan tegas hak
masing-masing manajer divisi untuk mendapatkan laba. Dalam penentuan harga
transfer, masing-masing divisi yang terlibat merundingkan berbagai unsur yang
membentuk harga transfer, karena akan berdampak terhadap laba yang dipakai
sebagai pengukur kinerja mereka</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Harga transfer berperan sebagai salah satu
alat untuk menciptakan mekanisme integrasi. Harga transfer mendekatkan dua atau
lebih divisi yang semula melakukan bisnis secara independent”</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dari
uraian diatas dapat disimpulkan bahwa harga transfer memberikan solusi yang
baik bagi para manajer divisi untuk memanfaatkan kesempatan dan potensi
internal yang mereka miliki sebagai otonomi divisi untuk meningkatkan laba
masing-masing divisi, karena besar kecilnya laba tiap divisi atau unit usaha
akan dapat memperlihatkan kinerja masing-masing divisi atau unit produksi
tersebut. Selain itu juga harga transfer merupakan salah satu alat untuk
menciptakan mekanisme integrasi, dimana harga transfer memberikan cara untuk
menyatukan beberapa divisi atau unit usaha untuk bekerjasama didalam satu
perusahaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: -.5in;">
<span style="font-family: "Georgia","serif";">Pengertian, Karakteristik dan
Tujuan Harga Transfer</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: -.5in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: -.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menurut
Mulyadi </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">”Dalam arti luas
harga transfer meliputi harga produk atau jasa yang ditransfer antara pusat
pertanggungjawaban. Dengan demikian pengertian harga transfer meliputi semua
bentuk alokasi biaya dari departemen produksi dan harga ”jual” produk yang
ditransfer antar pusat laba. Dalam arti sempit harga transfer merupakan harga
barang dan jasa yang ditransfer antar pusat laba dalam perusahaan yang sama”</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menurut Bambang
Hariadi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">“Harga transfer
merupakan pertukaran barang dan jasa antar divisi dalam suatu organisasi yang
sama dengan tujuan untuk diproses lebih lanjut”.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menurut Abdul
Halim</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">“Harga transfer
adalah nilai produk atau jasa dipertukarkan (diperjualbelikan) antar pusat
pertanggungjawaban didalam perusahaan”.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menurut mulyadi
rekaya harga transfer memiliki 3 karakteristik yaitu :</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 9.0pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level2 lfo4; text-align: justify; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Masalah harga transfer hanya timbul jika
divisi yang terkait diukur kinerjanya berdasarkan atas laba yang diperoleh dan
harga transfer merupakan unsur yang signifikan dalam membentuk biaya penuh</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 9.0pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level2 lfo4; text-align: justify; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
Harga transfer selalu mengandung unsur laba di dalamnya</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Harga transfer merupakan alat untuk
mempertegas diversifikasi sekaligus mengintegrasikan divisi yang terbentuk .</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menurut Supriyono tujuan harga transfer
sebagai berikut :</span></div>
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<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">(1) Memberikan informasi yang relevan
bagi para manajer</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br />
(2) Mencapai keselarasan tujuan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br />
(3) Mengukur kinerja ekonomi divisi</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br />
(4) Mengukur kinerja divisi</span></div>
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(5) Sederhana dan mudah</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tujuan harga
transfer sebisa mungkin harus dicapai, karena dengan tercapainya tujuan harga
transfer tersebut akan mengurangi masalah-masalah yang timbul. Oleh karena itu,
harga transfer harus memotivasi para manajer divisi untuk bertindak sebagaimana
berrfungsi sebagai manajer perusahaan yang terpisah.</span></div>
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<span style="font-family: "Georgia","serif";">Metode Penetapan Harga Transfer</span></div>
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<span style="font-family: "Georgia","serif";">Banyak metode penentuan harga transfer yang digunakan, namun
tidak ada harga transfer yang sempurna. Setiap metode mempunyai keunggulan
sekaligus memiliki kelemahan jika dibandingkan dengan metode harga ttransfer
lainnya.</span></div>
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<span style="font-family: "Georgia","serif";">1.<span style="mso-spacerun: yes;">
</span>Metode harga transfer berdasarkan harga pasar (market based transfer
price), yaitu harga transfer yang harus dibayar oleh unit usaha apabila unit
usaha tersebut membeli barangnya dari pemasok luar, dimana harganya itu
ditentukan oleh pasar. Apabila terdapat pasar eksternal bagi barang atau jasa
yang ditransfer, maka harga pasar merupakan dasar yang sesuai bagi penetapan
harga barang atau jasa yang ditransfer antar pusat pertanggungjawaban.</span></div>
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<span style="font-family: "Georgia","serif";">2.<span style="mso-spacerun: yes;">
</span>Metode harga transfer berdasarkan biaya cost based transfer price, yang
mensyaratkan bahwa seluruh transfer berdasarkan biaya yang akan dipertimbangkan
adalah: (1) biaya penuh (2) biaya penuh ditambah mark up, dan (3) biaya
variable ditambah biaya tetap.</span></div>
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<br />
<div class="MsoNormal">
Nama<span style="mso-tab-count: 1;"> </span>: Cesar
Syasmarushanda</div>
<div class="MsoNormal">
Npm<span style="mso-tab-count: 1;"> </span>: 21210532</div>
<div class="MsoNormal">
Kelas<span style="mso-tab-count: 1;"> </span>: 4EB16</div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">BURGER TEMPE</span></b></div>
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<br /></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Dewasa ini perkembangan dunia masakan
semakin luas karena muncul berbagai macam makanan tiap harinya. Dimana
tujuannya hanya satu yaitu menciptakan makanan yang sehat namun dapat dijangkau
dari segala kalangan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Makanan yang kini sering dikenal
seperti fastfood terkadang memiliki beberapa kelemahan, seperti kolesterol
tinggi, obesitas dan masih banyak lagi. Oleh karena itu kami memunculkan solusi
dalam memecahkan kasus ini yaitu “Burger Tempe”. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Burger tempe adalah burger yang dibuat
untuk vegetarian, menggunakan tempe sebagai pengganti daging sapi atau ayam,
akan tetapi Burger Tempe ini tidak kalah lezatnya dengan Burger Ayam dan burger
sapi. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Burger Tempe merupakan makanan baru dan
memiliki cita rasa yang tidak kalah dari makanan lainnya yang tergolong mahal seperti
sphagetti dan pizza. Selain itu burger tempe juga dibuat dari bahan yang
tergolong relative murah dan mudah diperoleh yaitu tempe dan roti. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Disamping itu nama burger yang Dikenal sebagai makanan khas luar
neger membuat masyarakat akan merasa tertarik dengan hadirnya Burger Tempe Asli
Indonesia. Telah banyak kita jumpai dan banyak yang di jual di masyarakat yaitu
burger Daging dengan penawaran harga yang cukup mahal, tetapi kita belum pernah
menjumpai makanan yang bernama “burger tempe”. Menarik, unik dan mengundang
rasa penasaran dalam diri masyarakat.</span></div>
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<br /></div>
cesarshttp://www.blogger.com/profile/16006811111574947948noreply@blogger.com0tag:blogger.com,1999:blog-696035398685757129.post-81094680860838587502014-06-12T21:13:00.002-07:002014-06-12T21:13:43.964-07:00MENUJU PILPRES 2014<!--[if gte mso 9]><xml>
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<span style="font-family: "Times New Roman","serif";">Nama<span style="mso-tab-count: 1;"> </span>: Cesar Syasmarushanda</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif";">Npm<span style="mso-tab-count: 1;"> </span>: 21210532</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif";">Kelas<span style="mso-tab-count: 1;"> </span>: 4EB16</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">MENUJU PILPRES 2014</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pesta
demokrasi akan segera dimulai, 9 juli 2014 nanti seluruh masyrakat Indonesia
akan menggunakan hak pilihnya<span style="mso-spacerun: yes;"> </span>untuk
menentukan pemimpin negeri ini untuk 5 tahun kedepan. Tentunya kita sebagai
warga Negara yang baik harus bisa menggunakan hak pilihnya sebaik mungkin.
Jangan sampai kita tidak menggunakan hak pilih kita karena nanti hak suara kita
disalah gunakan oleh pihak – pihak yang tidak bertanggung jawab.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Saat
ini ada dua pasangan calon presiden dan calon wakil presiden untuk peroide 2014
– 2019. Kita harus memilih sesuai dengan hati kita, jangan terpengaruh oleh
orang – orang untuk memilih salah satu dari dua capres dan cawapres ini. Karena
kita mengharapkan pemimpin yang bisa memimpin negeri ini lebih baik lagi dari
sebelumnya dan juga memajukan bangsa Indonesia. </span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dua
pasangan capres dan cawapres ini tentunya memiliki kelebihan dan kekurangan
masing – masing. Sehingga kita harus bisa memantapkan hati kita untuk memilih
jangan percaya dengan kampanye hitam ( black campaign ) yang beredar dikalangan
masyarakat, dimedia televisi, dan juga media social. Karena menjelang pemilihan
presiden rawan sekali dengan kampanye hitam yang menyudutkan sisi negatif dari
salah satu capre dan cawapres. <span style="mso-spacerun: yes;"> </span>Saat ini
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ini. Ada yang percaya dan juga yang tidak percaya dengan kampanye hitam ini.
Kampanye hitam ini dilakukan demi merebut suara banyak dari rakyat, tetapi
tentu merugikan pasangan capres dan cawapres . </span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kita
sangat tidak mengaharapkan dengan adanya kampanye hitam ini, para pendukung
dari keuda capres dan cawapres ini harus bisa melakukan persaingan yang sehat
dan bersih. Jangan melakukan kampnye hitam yang bisa merugikan kita semua.
Karena kita masyarakat butuh pemimpin yang lebih baik lagi. Jagan mempengaruhi
rakyat dengan informasi – informasi yang belum tentu benar. </span></div>
cesarshttp://www.blogger.com/profile/16006811111574947948noreply@blogger.com0tag:blogger.com,1999:blog-696035398685757129.post-2866080441390228022014-06-12T21:12:00.002-07:002014-06-12T21:12:40.079-07:00Menuju Pemuli 2014<!--[if gte mso 9]><xml>
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Nama<span style="mso-tab-count: 1;"> </span>: Cesar
Syasmarushanda</div>
<div class="MsoNormal">
Npm<span style="mso-tab-count: 1;"> </span>: 21210532</div>
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Kelas<span style="mso-tab-count: 1;"> </span>: 4EB16</div>
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<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 115%;">Menuju Pemuli 2014</span></b></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Pemilu 2014 sebentar lagi, yaitu
tepat pada tanggal 9 April 2014 Pemilihan Umum ( pemilu ) anggota Legislatif
dan pada tanggal 9 Juli 2014 Pemilihan Umum ( Pemilu ) Presiden dan wakil
Presiden. Tentu ini akan menjadi sebuah tanggung jawab kepada mereka yang
terpilih nantinya, mereka akan mengemban amanah yang cukup besar dari rakyat
Indonesia.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Namun, apakah mereka ini bisa menjaga
amanah dari rakyat Indonesia??? Tentunya ini menjadi pertanyaan besar! Kita
sebagai rakyat harus bisa mengevaluasi kinerja para anggota legislatif yang
sebelumnya sudah terpilih. Apa yang bisa kita lihat dari kinerja mereka selama
ini??? Apa ada dari mereka yang benar – benar peduli dengan rakyat???!!!</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Saya sebagai rakyat Indonesia sangat
kecewa dengan kinerja anggota legislatif. Mereka hanya<span style="mso-spacerun: yes;"> </span>peduli kepada rakyat ketika akan diadakan
pemilu legislatif demi meraih suara dan menjadi anggota legislatif. Tapi,
setelah mereka terpilih menjadi anggota legislatif mereka seakan lupa mereka
itu berada disana dari siapa. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Saya sebagai rakyat Indonesia sangat
menyesal telah memilih anggota legislatif. Karena mereka hanya memikirkan diri
mereka sendiri saja. Mereka tidak sepenuhnya menjaga amanah dari rakyat. Salah
satunya adalah ketika ada rapat paripurna sebagian besar ada yang tidak
menghadiri rapat. Bahkan ada yang dating mereka hanya tertidur pulas saja. Jadi
perjuangan mereka ketika berkampanye hanya untuk tidur???.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Dan lagi 9 Juli 2014 nanti kita juga
akan memilih presiden dan wakil presiden yang akan memimpin negeri ini. Di
media elektronik sudah banyak bermunculan iklan dari para calon presiden dengan
tema peduli rakyat. apa mereka peduli dengan rakyat ketika akan pemilu saja??
Kemana mereka sebelum 2014 ini??? Mereka muncul di media hanya baru – baru ini
saja Yang seakan mereka benar – benar peduli kepada rakyat. oleh karena itu,
kita jangan sampai salah presiden dan wakil presiden dan anggota legislatif
nantinya kita demi kemajuan negeri ini dan kesejahteraan rakyat Indonesia.
Jangan sampai kita memilih mereka hanya untuk memperkaya diri mereka sendiri. </span></div>
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<br /></div>
cesarshttp://www.blogger.com/profile/16006811111574947948noreply@blogger.com0tag:blogger.com,1999:blog-696035398685757129.post-2870428471445755742014-06-12T21:11:00.001-07:002014-06-12T21:11:07.215-07:00KLASIFIKASI AKUNTANSI INTERNASIONAL<!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="line-height: 150%;">
Nama<span style="mso-tab-count: 1;"> </span>: Cesar Syasmarushanda</div>
<div class="MsoNormal" style="line-height: 150%;">
Npm<span style="mso-tab-count: 1;"> </span>:
21210532</div>
<div class="MsoNormal" style="line-height: 150%;">
Kelas<span style="mso-tab-count: 1;"> </span>: 4EB16</div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">KLASIFIKASI AKUNTANSI INTERNASIONAL</span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Beberapa karakteristik era ekonomi
global yang ada pada akuntansi internasional :</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Bisnis
Internasional</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="background: white; font-size: 12.0pt; line-height: 150%;">Hilangnya batasan-batasan antar Negara era ekonomi global sering
sulit untuk mengindentifikasi Negara asal suatu produk atau perusahaan, hal ini
terjadi pada perusahaan multinasional</span><span style="font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="background: white; font-size: 12.0pt; line-height: 150%;">Ketergantungan pada perdagangan internasional</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Seorang yang berprofesi sebagai
akuntan juga memiliki tantangan dalam pengembangan akuntansi yaitu :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Skill
dan kompetensi yang dimiliki</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Paham
tentang cross functional linkages, a<span style="background: white;">kuntan tidak
hanya cukup mahir dalam teknik, prosedur dan standar akuntansi tetapi juga
harus biasa memandang bisnis sebagai suatu bentuk terintegrasi.</span></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="background: white; font-size: 12.0pt; line-height: 150%;">Analisis keuangan dan perbandingannya</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -.25in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dalam Perkembangan Akuntansi Internasional sudah seharusnya
diiringi oleh kemampuan individu yang bergerak dalam bidang akuntansi untuk
ikut andil memajukan akuntansi. Akuntansi Internasional merupakan penghubung
antarnegara. Delapan faktor yang Mempengaruhi perkembangan akuntansi
internasional harus dipahami dengan baik agar tercipta harmonisasi antarnegara
yang bertransaksi.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="SV" style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">Selain itu ada delapan (8) factor yang
mempengaruhi perkembangan akuntansi internasional, yaitu :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sumber
Pendanaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sistem
Hukum</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perpajakan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 7.0pt; line-height: 150%;">
</span><span lang="SV" style="mso-ansi-language: SV;">Ikatan Politik dan Ekonomi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="SV" style="mso-ansi-language: SV;">Inflasi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="SV" style="mso-ansi-language: SV;">Tingkat
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</span></span></span><span lang="SV" style="mso-ansi-language: SV;">Tingkat
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="SV" style="mso-ansi-language: SV;">Budaya</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">SUMBER<span style="mso-tab-count: 1;"> </span>: <a href="http://xsaelicia.blogspot.com/2013/03/bab-2-perkembangan-klasifikasi_10.html">http://xsaelicia.blogspot.com/2013/03/bab-2-perkembangan-klasifikasi_10.html</a></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
cesarshttp://www.blogger.com/profile/16006811111574947948noreply@blogger.com0tag:blogger.com,1999:blog-696035398685757129.post-53282114912623415662014-06-12T21:08:00.001-07:002014-06-12T21:08:08.892-07:00PENGERTIAN AKUNTANSI INTERNASIONAL<!--[if gte mso 9]><xml>
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Nama<span style="mso-tab-count: 1;"> </span>:<span style="mso-spacerun: yes;"> </span>Cesar Syasmarushanda</div>
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Npm<span style="mso-tab-count: 1;"> </span>:
21210532</div>
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Kelas<span style="mso-tab-count: 1;"> </span>: 4EB16</div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">PENGERTIAN AKUNTANSI INTERNASIONAL</span></b></div>
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<span style="font-size: 12.0pt; line-height: 150%;">Akuntansi Internasional adalah
akuntansi untuk transaksi antar Negara atau internasional, setiap negara
memiliki prinsip akuntansi yang berbeda dengan Negara lainnya dan juga
harmonisasi dalam standar akuntansi di bidang kewenangan pajak, auditing, dan
bidang akuntansi yang lainnya. Pada saat ini perkembangan akuntansi
internasional itu sudah mengalami perkembangan yang cukup pesat. Akuntansi juga
harus mampu berkembang, agar mampu memberikan informasi yang diperlukan dalam
pengambilan keputusan. Ada tiga kemungkinan pengertian<span style="mso-spacerun: yes;"> </span>orang dalam akuntansi internasional ini.</span></div>
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<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Konsep
parent-foreign subsidiary accounting </span></div>
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<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Konsep
comperative</span></div>
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<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Konsep
universal</span></div>
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<br /></div>
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<span style="font-size: 12.0pt; line-height: 150%;">Selain itu, akuntansi internasional
juga memperluas akuntansi yang bertujuan umum, dalam arti luas untuk :</span></div>
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<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Kebutuhan
akuntansi untuk pasar keuangan internasional.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.0pt; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Analisa
komparatif internasional.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.0pt; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Pengukuran
dari isu-isu pelaporan akuntansinya bagi transaksi bisnis internasional</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 39.0pt; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Harmonisasi
keragaman pelaporan keuangan melalui aktivitas-aktivitas politik, organisasi,
profesi, dan pembuatan standar.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 39.0pt; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<br /></div>
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<span style="font-size: 12.0pt; line-height: 150%;">Ada tiga dimensi yang mendorong
akuntansi internasional terus tumbuh</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Faktor
lingkungan </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Internasinalisasi
dan disiplin akuntansi</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Internasionalisasi
dari profesi akuntansi.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">SUMBER<span style="mso-tab-count: 1;"> </span>:<a href="http://abdulmadjidarfiansyah.blogspot.com/2013/04/definisi-akuntansi-internasional.html">http://abdulmadjidarfiansyah.blogspot.com/2013/04/definisi-akuntansi-internasional.html</a></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;"><a href="http://anith-nithajie.blogspot.com/2013/06/akuntansi-internasional.html">http://anith-nithajie.blogspot.com/2013/06/akuntansi-internasional.html</a></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<br /></div>
cesarshttp://www.blogger.com/profile/16006811111574947948noreply@blogger.com0tag:blogger.com,1999:blog-696035398685757129.post-21575141044366423152014-06-12T21:06:00.000-07:002014-06-12T21:06:06.005-07:00KATAKAN TIDAK PADA KORUPSI<!--[if gte mso 9]><xml>
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Nama<span style="mso-tab-count: 1;"> </span>: Cesar Syasmarushanda</div>
<div class="MsoNormal" style="line-height: 150%;">
Npm<span style="mso-tab-count: 1;"> </span>:
21210532</div>
<div class="MsoNormal" style="line-height: 150%;">
Kelas<span style="mso-tab-count: 1;"> </span>: 4EB16</div>
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<br /></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">KATAKAN TIDAK PADA KORUPSI</span></b></div>
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<br /></div>
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<span style="font-size: 12.0pt; line-height: 150%;">Korupsi? Suatu kata yang sudah tidak
asing lagi ditelinga kita, korupsi itu merupakan suatu tindakan yang sangat
merugikan semua kalangan bahkan merugikan Negara. Tindakan ini sepertinya sudah
menjadi hal yang sudah biasa dilakukan dengan tidak mendapatkan hukuman yang
berat bagi siapapun yang melakukan tindakan korupsi.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Kita bisa lihat kondisi sekarang ini
sudah sangat mengkhawatirkan, tindakan korupsi sudah merajalela. Pejabat –
pejabat tinggi banyak sekali yang melakukan tindakan korupsi. Di media
elektronik atau media cetak juga sudah sering kita jumpai masalah korupsi yang
dilakukan oleh pejabat tinggi. Hal ini sudah sangat merugikan kita semua dan
Negara, tindakan yang mereka lakukan sungguh sangat tidak baik. </span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Tapi, hukuman yang diberikan kepada
pelaku korupsi ini sangat tidak seimbang dengan apa yang mereka lakukan.
Hukuman yang mereka dapat hanya hukuman kurungan belasan tahun saja. Bahkan ada
yang sudah dihukum kurungan masih bisa plesiran ke bali. Seharusnya kasih
hukuman yang memang bisa membuat mereka semua jera dan tidak ada lagi yang
berani melakukan tindakan korupsi. Dan seharusnya tidak ada potongan remisi
masa tahanan bagi pelaku tindakan korupsi. Ini yang membuat semua tidak jera
dengan apa yang sudah mereka lakukan. </span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Hukum dinegeri ini tidak berani
tegas, hokum dinegeri ini masih sangat melihat “kedudukan seseorang”. Hal ini
yang membuat hukum dinegeri ini tidak berjalan dengan baik. Hukuman yang
diberikan masih melihat posisi seseorang. Seharusnya hukum dinegeri ini harus
netral!</span></div>
cesarshttp://www.blogger.com/profile/16006811111574947948noreply@blogger.com0tag:blogger.com,1999:blog-696035398685757129.post-2183081159074313562014-06-12T19:58:00.002-07:002014-06-12T19:58:45.459-07:00Manfaat Buah Pepaya<!--[if gte mso 9]><xml>
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<div class="MsoNormal">
Nama<span style="mso-tab-count: 1;"> </span>: Cesar
Syasmarushanda</div>
<div class="MsoNormal">
Npm<span style="mso-tab-count: 1;"> </span>: 21210532</div>
<div class="MsoNormal">
Kelas<span style="mso-tab-count: 1;"> </span>: 4EB16</div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 115%;">Manfaat Buah Pepaya</span></b></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12.0pt; line-height: 115%;">Siapa si yang tidak tahu buah papaya ??? Buah yang<span style="mso-spacerun: yes;"> </span>berwarna hijau dengan bentuk panjang ini<span style="mso-spacerun: yes;"> </span>ini sudah cukup familiar dikalangan
masyarakat. Namun banyak kalangan masyarakat banyak yang belum mengetahui
manfaat dari buah ini. Kebanyakan orang menikmati buah ini adalah dengan cara
di jus. </span></div>
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<span style="font-size: 12.0pt; line-height: 115%;">Berikut
adalah beberapa manfaat dari buah papaya :</span></div>
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<br /></div>
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 115%;">Menyembuhkan luka</span></b><span style="font-size: 12.0pt; line-height: 115%;"> </span><br />
<span style="font-size: 12.0pt; line-height: 115%;">Manfaat buah papaya ini adalah dapat menyembuhkan luka yang
ada pada kulit kita. </span><br />
<span style="font-size: 12.0pt; line-height: 115%;"><br /></span><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 115%;"></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 115%;">Menjaga Kesehatan
Rambut </span></b> <br />
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<span style="font-size: 12.0pt; line-height: 115%;">Kalo rambut kita ingin tetap sehat
banyak lah mengkonsumsi buah papaya, karena buah papaya ini dapat menjaga
kesehatan rambut kita</span></div>
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</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 115%;">Menjaga Kesehatan Mata </span></b></div>
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<span style="font-size: 12.0pt; line-height: 115%;">Ternyata tidak hanya wortel saja yang
dapat menjaga kesehatan mata kita, buah papaya juga memmpunyai khasiat yang
sama dengan wortel yaitu dapat menjaga kesehatan mata.</span></div>
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</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 115%;">Memperlancar Pencernaan </span></b></div>
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<span style="font-size: 12.0pt; line-height: 115%;">Buah papaya ini dapat memperlancar
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cesarshttp://www.blogger.com/profile/16006811111574947948noreply@blogger.com0tag:blogger.com,1999:blog-696035398685757129.post-78025536813461020672014-06-12T19:57:00.001-07:002014-06-12T19:57:22.730-07:00Donat Emotions<!--[if gte mso 9]><xml>
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Nama<span style="mso-tab-count: 1;"> </span>: Cesar
Syasmarushanda</div>
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Npm<span style="mso-tab-count: 1;"> </span>: 21210532</div>
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Kelas<span style="mso-tab-count: 1;"> </span>: 4EB16</div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 115%;">Donat Emotions</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pada zaman era globalisasi sekarang ini
banyak berbagai macam kuliner yang kita jumpai di berbagai sudut kota. Hal ini
mendorong masyarakat untuk bisa melakukan inovasi terhadap makanan dalam
berbagai macam bentuk, rasa dll agar bisa menarik para konsumen untuk
mengkonsumsi makanan yang lebih inovatif dan unik. Karena para konsumen pada
sekarang ini lebih tertarik terhadap makanan yang lebih mempunyai unik dan
inovatif. Sehingga para konsumen rela membayar harga makanan yang cukup mahal.
Asalkan yang mereka bayarkan bisa memberikan rasa puas tersendiri. </span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pada pangsa pasar sekarang ini banyak
makanan yang telah melakukan inovasi – inovasi, mulai dari makanan kecil hingga
makanan yang besar dan juga mulai dari yang harganya murah sampai yang harganya
mahal. Dalam kehidupan sehari – hari semua orang melakukan aktifitas mereka
membutuhkan kuliner yang tidak hanya begitu – begitu saja. Hal inilah yang
membuat usaha kuliner terus berkembang hingga saat ini. </span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jenis – jenis makanan yang beredar di
pasaran pada saat ini pun mulai banyak macamnya. Makanan yang cukup digemari
dari anak – anak sampai orang tua pun adalah donat. Makanan ini tidak bisa kita
pungkiri mempunyai kenikmatan tersendiri. Apalagi ketika masa kecil, jajanan
ini yang cukup menarik perhatian pada waktu itu. Hanya donat yang ditaburi gula
bubuk membuat makanan ini begitu lezat untuk dinikmati dan harganya yang sangat
terjangkau. Kita bisa lihat pada saat ini donat sudah banyak dilakukan inovasi
seperti J.co dan dunkin donuts. Para konsumen rela membayar satu lusin yang
sekitar Rp 60.000 s/d Rp 70.000 karena banyak varian warna dan rasanynya. Oleh
karena itu saya mencoba inovasi lain terhadap donat ini dengan nama <b style="mso-bidi-font-weight: normal;">“<i style="mso-bidi-font-style: normal;">donat
emotions”</i>.</b> Dimana donat ini dapat menggambarkan suasana hati seseorang.</span></div>
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cesarshttp://www.blogger.com/profile/16006811111574947948noreply@blogger.com0tag:blogger.com,1999:blog-696035398685757129.post-37918221126310559462014-06-12T19:55:00.001-07:002014-06-12T19:55:58.017-07:00Kemacetan Jakarta<!--[if gte mso 9]><xml>
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Nama<span style="mso-tab-count: 1;"> </span>: Cesar Syasmarushanda</div>
<div class="MsoNormal" style="line-height: 150%;">
Npm<span style="mso-tab-count: 1;"> </span>:
21210532</div>
<div class="MsoNormal" style="line-height: 150%;">
Kelas<span style="mso-tab-count: 1;"> </span>: 4EB16</div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Kemacetan Jakarta</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Macet, kata inilah yang menggambarkan
suasan di ibukota Jakarta yang terjadi setiap harinya. Kemacetan yang membuat
masyarakat cukup stress ketika menemui macet disetiap jalan di ibukota, tidak
ada jalan yang tidak macet di Jakarta. Seolah – olah jalan – jalan d Jakarta
sudah dipenuhi dengan semua kendaraan baik roda dua atau roda empat. </span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Masalah kemacetan ini bagaikan benang
kusut yang sudah tidak dapat dibenahi lagi, beberapa pemimpin negeri ini
menggunakan berbagai solusi untuk mengatasi kemacetan ini, tapi apa hasilnya???
Tidak ada yang berhasil dari mereka dengan solusi yang mereka gunakan. </span></div>
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<br /></div>
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<span style="font-size: 12.0pt; line-height: 150%;">Hampir setiap tahun jumlah kendaraan
itu terus mengalami kenaikan, baik itu roda dua atau roda empat. Penambahan
jalan pun dilakukan demi untuk bisa mengatasi kemacetan. Tapi tindakan ini bisa
dikatakan hanya menghamburkan uang saja. Tidak ada hasil yang real untuk
mengurangi jumlah kemacatan.</span></div>
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<span style="font-size: 12.0pt; line-height: 150%;">Kenaikan jumlah kendaraan ini kalo
saya lihat adalah dari adanya kemudahan kredit kendaraan. Jaman sekarang ini
kredit kendaraan bagaikan membalikan telapak tangan, begitu sangat mudahnya
mendapatkan kendaraan. Belum lagi sekarang ini sudah ada mobil murah, yang bisa
menambah kemacetan dijakarta.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Solusi saya adalah lebh baik kredit
kendaraan itu dihapuskan saja demi mengurangi kemacetan dijakarta dan juga
jangan mempermudah proses kredit kendaraan. Jaman sekarang dengan uang minimal
Rp 500.000 saja sudah bisa memmpunyai kendaraan roda dua. Oleh karena itu,
ubahlah sistem pemberian kredit kendaraan. Karena saya yakin dijakarta ini
hamper semua kendaraan yang ada adalah kendaraan kredit. Pembelian cash hanya
beberapa saja.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
cesarshttp://www.blogger.com/profile/16006811111574947948noreply@blogger.com0tag:blogger.com,1999:blog-696035398685757129.post-35080303109884276422014-06-12T19:52:00.003-07:002014-06-12T19:52:39.302-07:00Manfaat Buah Sirsak<!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="line-height: 150%;">
Nama<span style="mso-tab-count: 1;"> </span>: Cesar Syasmarushanda</div>
<div class="MsoNormal" style="line-height: 150%;">
Npm<span style="mso-tab-count: 1;"> </span>:
21210532</div>
<div class="MsoNormal" style="line-height: 150%;">
Kelas<span style="mso-tab-count: 1;"> </span>: 4EB16</div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Manfaat Buah Sirsak</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Siapa si yang tidak tahu buah
sirsak??? Buah yang<span style="mso-spacerun: yes;"> </span>berwarna hijau
dengan seperti ada durinya ini sudah cukup familiar dikalangan masyarakat.
Namun banyak kalangan masyarakat banyak yang belum mengetahui manfaat dari buah
ini. Kebanyakan orang menikmati buah ini adalah dengan cara di jus. </span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Buah sirsak ini banyak sekali manfaat
untuk kesehatan dan menyembuhkan berbagai penyakit diantaranya adalah dapat
mengobati penyakit ambeien dan juga diare pada bayi. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Buah sirsak memiliki kandungan yang
beragam dan khasiat tersendiri, berikut adalah kandungan yang terdapat pada
buah sirsak :</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
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<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;"></span><span style="font-size: 12.0pt; line-height: 150%;">Serat</span>
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<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Buah sirsak memiliki kandungan serat
larut dan tak larut, manfaat dari kandungan serat ini adalah untuk rasa yang
tidak nyaman yang diakibatkan sembelit.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify; text-indent: -.5in;">
<span style="font-size: 12.0pt; line-height: 150%;">2. <span style="mso-tab-count: 1;"> </span>Zat Besi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Kandungan zat besi di buah sirsak
memiliki manfaat untuk meningkatkan kandungan sel darah merah didalam tubuh.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify; text-indent: -.5in;">
<span style="font-size: 12.0pt; line-height: 150%;">3. <span style="mso-tab-count: 1;"> </span>Karbohidrat</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Memiliki manfaat untuk selalu
memberikan energi pada tubuh kita untuk beraktifitas. </span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Inilah beberapa kandungan yang
terdapat pada buah sirsak, yang dapat dikonsumsi untuk kesehatan kita semua. </span></div>
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<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
Nama<span style="mso-tab-count: 2;"> </span>: Cesar Syasmarushanda</div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
Npm<span style="mso-tab-count: 2;"> </span>: 21210532</div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
Kelas<span style="mso-tab-count: 2;"> </span>: 4EB16</div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">SOAL!</b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
1. Apa saja empat langkah dalam melakukan analisis
usaha dengan menggunakan laporan keuangan?<span style="mso-spacerun: yes;">
</span>Mengapa dalam masing – masing tahap analisis dalam konteks lintas batas
lenih sukar dibandingkan dengan analisis dalam suatau Negara? </div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<b style="mso-bidi-font-weight: normal;">JAWAB :</b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<span style="mso-tab-count: 1;"> </span>Empat
langkah dalam melakukan analisis usaha dengan menggunakan laporan keuangan
yaitu :</div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify;">
1. Analisis Strategi usaha internasional</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify;">
2. Analisis akuntansi</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify;">
3. Analisis keuangan</div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify;">
4. Analisis prospektif internasional</div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify;">
Karena kurang andalnya informasi mengenai perkembangan makro ekonomi yang
disebabkan seperti berikut ini :</div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 13.5pt; mso-add-space: auto; text-align: justify; text-indent: -13.5pt;">
1. Karena
keterbatasan data membuat upaya untuk melakukan analisis strategi usaha dengan
menggunakan metode riset tradisional menjadi sukar dilakukan.</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify;">
2. <span style="mso-spacerun: yes;"> </span>Karena
perbedaan antar negara dalam kualitas pengukuran, pengungkapan dan kualitas
audit.</div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 13.5pt; mso-add-space: auto; text-indent: -13.5pt;">
3. <span style="mso-spacerun: yes;"> </span>Karena adanya perbedaan budaya, serta kondisi
persaingan dan ekonomi local mempengaruhi interpretasi ukuran akuntansi dan
rasio keuangan sehingga tahap analisis dalam konteks antar bats lebih sukar
dibandingka dengan analisis dalam 1 negara.</div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<b style="mso-bidi-font-weight: normal;">SOAL!</b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; tab-stops: 13.5pt; text-indent: -13.5pt;">
2.<span style="mso-tab-count: 1;"> </span>Jika anda
diminta untuk memberikan lima rekomendasi<span style="mso-spacerun: yes;">
</span>terpenting<span style="mso-spacerun: yes;"> </span>yang<span style="mso-spacerun: yes;"> </span>dapat<span style="mso-spacerun: yes;">
</span>anda<span style="mso-spacerun: yes;"> </span>pikirkan kepada<span style="mso-spacerun: yes;"> </span>pihak – pihak lain yang sedang menganalisis
laporan keuangan asing, apa saja rekomendasi tersebut?</div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; tab-stops: 13.5pt; text-indent: -13.5pt;">
<b style="mso-bidi-font-weight: normal;">JAWAB :</b></div>
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Jika
saya diminta memberikan<span style="mso-spacerun: yes;"> </span>lima<span style="mso-spacerun: yes;"> </span>rekomendasi<span style="mso-spacerun: yes;">
</span>tersebut<span style="mso-spacerun: yes;"> </span>makan<span style="mso-spacerun: yes;"> </span>saya<span style="mso-spacerun: yes;">
</span>akan<span style="mso-spacerun: yes;"> </span>berikan seperti berikut :</div>
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1. Memahami<span style="mso-spacerun: yes;">
</span>sistem<span style="mso-spacerun: yes;"> </span>akuntansi<span style="mso-spacerun: yes;"> </span>dan<span style="mso-spacerun: yes;">
</span>praktik<span style="mso-spacerun: yes;"> </span>bisnis</div>
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2. Memahami<span style="mso-spacerun: yes;"> </span>variable<span style="mso-spacerun: yes;">
</span>lingkungan<span style="mso-spacerun: yes;"> </span>seperti<span style="mso-spacerun: yes;"> </span>pendanaan<span style="mso-spacerun: yes;">
</span>eksternal, keterkaitan<span style="mso-spacerun: yes;">
</span>politik<span style="mso-spacerun: yes;"> </span>dan ekonomi<span style="mso-spacerun: yes;"> </span>suatu<span style="mso-spacerun: yes;"> </span>Negara</div>
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</span>social<span style="mso-spacerun: yes;"> </span>yang<span style="mso-spacerun: yes;"> </span>mempengaruhi<span style="mso-spacerun: yes;">
</span>sistem<span style="mso-spacerun: yes;"> </span>akuntansi</div>
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4. Harus<span style="mso-spacerun: yes;">
</span>memperhatikan<span style="mso-spacerun: yes;"> </span>ketepatan<span style="mso-spacerun: yes;"> </span>waktu,<span style="mso-spacerun: yes;">
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<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto;">
5. Memperhatikan perbedaan pengukuran akuntansi</div>
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<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Nama<span style="mso-tab-count: 1;"> </span>: Cesar Syasmarushanda</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Npm<span style="mso-tab-count: 1;"> </span>: 21210532</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kelas<span style="mso-tab-count: 1;"> </span>: 4EB16</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SOAL!</span></b></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Apa
cakupan dari istilah informasi yang melihat masa depan?</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">JAWAB:</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Laporan
rencana manajemen dan tujuan operasi di masa depan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Ramalan
pendapatan, laba rugi, laba rugi per tahun ( EPS ), pengeluaran modal, dan juga
pos keuangan lainnya.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Informasi prospektif mengenai kinerja atau
posisi ekonomi masa depan yang tidak terlalu pasti bila dibandingkan dengan
proyeksi pos, periode fiskal, dan proyeksi jumlah </span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SOAL!</span></b></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jelaskan
secara singkat perbedaan antara pengukuran akuntansi dan pengungkapan
akuntansi. Dari dua proses akuntansi ini manakah yang menurut anda akan
menunjukan kemajuan inovatif besar selama 10 tahun mendatang?Mengapa?</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">JAWAB :</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengungkapan
akuntansi yaitu di dalam pengungkapan akuntansi mampu menyatakan bahwa
pengungkapan itu merupakan aspek kualitatif dan hanya bisa di nilai oleh para
ahlinya saja.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengukuran
akuntansi yaitu di dalam pengukuran akuntansi hanya sebatas informasi murni
yang belum pernah di olah menjadi informasi yang siap digunakan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menurut
saya yang akan menunjukan kemajuan inovatif selama 10 tahun adalah pengungkapan
akuntansi, karena tanpa adanya pengungkapan maka sebuah informasi tidak akan
bisa berguna bagi siapa pun.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SOAL!</span></b></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jelaskan
alasan – alasan perusahaan dengan operasi luar negeri melakukan translasi?</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">JAWAB :</span></b></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Alasan-alasan
perusahaan untuk melakukan translasi disebabkan karena perusahaan dengan
operasi luar negeri yang signifikan menyusun laporan keuangan konsolidasi yang
memungkinkan para pembaca laporan untuk mendapatkan pemahaman yang holistic
atas operasi perusahaan, baik domestic dan luar negeri. Guna mencapai hal
tersebut, laporan keuangan anak perusahaan luar negeri yang berdenominasi dalam
mata uang asing disajikan ulang dengan mata uang pelaporan induk perusahaan.
Proses penyajian ulang informasi keuangan dari satu mata uang ke mata uang
lainnya dinamakan translasi.</span></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SOAL!</span></b></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sebutkan
Keuntungan dan Kerugian dari translasi?</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">JAWAB :</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
PSAK No.10
menyatakan keuntungan dan kerugian akibat translasi harus dinyatakan dalam
perhitungan laba rugi periode dimana kurs mengalami perubahan. Bila timbulnya
dan penyelesaian suatu transaksi berada dalam suatu periode akuntansi yang sama
maka seluruh selisih kurs diakui dalam periode tersebut. Namun, jika timbulnya
dan diselesaikannya suatu transaksi berada dalam beberapa periode transaksi,
maka selisih kurs harus diakui untuk setiap periode dengan memperhitungkan
perubahan kurs untuk masing-masing periode.</div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penagguhan</span></div>
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Dikeluarkannya
penyesuaian translasi dari laba periode sekarang umumnya dianjurkan karena
penyesuaian ini hanyalah hasil dari proses penyajian ulang.Perubahan nilai
ekuivalen mata uang domestik dari aktiva bersih anak perusahaan luar negeri
tidak direalisasikan dan tidak berpegaruh terhadap arus kas mata uang lokal yang
dihasilkan dari entitas asing.</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penangguhan
dan Amortisasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
Beberapa
pihak mendukung penangguhan keuntungan atau kerugian translasi dan melakukan
amortisasi penyesuaian selama masa pos-pos neraca terkait. </div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penangguhan
Parsial</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
Keuntungan
atau kerugian translasi adalah dengan mengakui kerugian sesegera mungkin
setelah terjadi, tetapi mengakui keuntungan hanya setelah
direalisasikan.Penangguhan translasi semata-mata hanya karena merupakan
keuntungan, tetap mengabaikan terjadinya perubahan kurs.</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tidak
Ditangguhkan</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: justify;">
Untuk
mengakui keuntungan dan kerugian translasi dalam laporan laba rugi sesegera
mungkin. Pilihan ini memandang penangguhan dalam bentuk apapun bersifat palsu
dan cenderung menyesatkan.</div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SOAL!</span></b></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Apa
saja yang harus diungkapkan oleh perusahaan yang melakukan pelaporan?</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">JAWAB :</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Investor
sebagai pengguna laporan keuangan membutuhkan informasi dalam pengambilan
keputusan untuk membeli, menahan, atau menjual investasi tersebut. Mereka juga
membutuhkan informasi kemampuan perusahaan untuk membayar deviden sehingga
perusahaan harus dapat melaporkan informasi – informasi yang diperlukan
tersebut. <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<br /></div>
cesarshttp://www.blogger.com/profile/16006811111574947948noreply@blogger.com0tag:blogger.com,1999:blog-696035398685757129.post-60919947296342172972014-03-18T23:51:00.000-07:002014-03-18T23:51:04.758-07:00AKUNTANSI INTERNASIONAL <!--[if gte mso 9]><xml>
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<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Nama<span style="mso-tab-count: 1;"> </span>: Cesar Syasmarushanda</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Npm <span style="mso-tab-count: 1;"> </span>: 21210532</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kelas<span style="mso-tab-count: 1;"> </span>: 4EB16</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-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">SOAL!</span></div>
<ol start="1" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l2 level1 lfo1; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Akuntansi
dapat dianggap memiliki tiga komponen pengukuran, pengungkapan, dan
auditing. Apakah keuntungan dan kerugian dari klasifikasi ini? Dapatkah
anda menyarankan klasifikasi alternative yang mungkin berguna?</span></li>
</ol>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">JAWAB
:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keuntungan
dan kerugian dari tiga komponen :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengukuran </span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keuntungan<span style="mso-tab-count: 1;"> </span>: yaitu dapat memberikan informasi secara
lebih terperinci.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 112.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: -76.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kerugian<span style="mso-spacerun: yes;"> </span>: yaitu Informasi yang diberikan
tidak menyeluruh, hanya memberikan informasi<span style="mso-spacerun: yes;">
</span>yang mencakup profitabilitas dan kekuatan posisi keuangan dari suatu
perusahaan. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 112.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: -76.5pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengungkapan </span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 112.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: -76.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keuntungan<span style="mso-spacerun: yes;"> </span>: yaitu informasi yang diberikan tepat
sasaran kepada para pengguna yang<span style="mso-spacerun: yes;">
</span>diharapkan. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 112.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: -76.5pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 112.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: -76.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kerugian<span style="mso-spacerun: yes;"> </span>: yaitu pengungkapan hanya berpusat
kepada isu – isu, sehingga belum sesuai dengan fakta yang ada. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 112.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: -76.5pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Auditing</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 112.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: -76.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keuntungan<span style="mso-spacerun: yes;"> </span>: </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dapat
mengevaluasi kesalahan yang terjadi dalam laporan keuangan dan dapat </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">mengetahui
kecurangan-kecurangan yang terjadi dalam suatu perusahaan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 112.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: -76.5pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 14.55pt; margin-left: 1.5in; tab-stops: 117.0pt; text-align: justify; text-indent: -1.0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kerugian<span style="mso-spacerun: yes;">
</span><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>: </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Jika auditing dilakukan oleh auditor internal hasil
auditnya kemungkinan </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">subjektif </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">karena dapat mengikuti permintaan manajemen. Dan jika
auditing dilakukan oleh auditor eksternal akan membutuhkan biaya yang besar
untuk menyewa jasa auditor eksternal.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 14.55pt; mso-list: l0 level1 lfo3; tab-stops: 117.0pt; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Saran
Klasifikasi alternatif Yang Mungkin Berguna :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 14.55pt; tab-stops: 117.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Saran
alternatifnya adalah <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">“auditing” </i></b><span style="mso-spacerun: yes;"> </span>karena dengan adanya auditing kinerja suatu
perusahaan dari laporan keuangannya dapat dievaluasi. Apakah baik atau tidaknya
kinerja suatu perusahaan tersebut. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 14.55pt; tab-stops: 117.0pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 14.55pt; tab-stops: 117.0pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">SOAL
!</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mengapa
masalah – masalah akuntansi internasional semakin penting dan rumit dalam tahun
tahun belakangan ini</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">JAWAB
:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pada
tahun belakangan ini akuntansi internasional itu semakin rumit dan penting
adalah<span style="mso-spacerun: yes;"> </span>dikarenakan pada tahun belakangan
ini banyak sekali perusahaan multinasional yang berdiri / beroperasi baik
dibidang industry ataupun produksi. Dan akuntansi internasional itu semakin
rumit adalah karena perusahaan tersebut bergerak diberbagai bidang yang berbeda
sehingga muncul permasalahn yang beraneka ragam yang menyebabkan menjadi rumit. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">SOAL
!</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3. <span style="mso-tab-count: 1;"> </span>Apakah tujuan melakukan klasifikasi sistem
akuntansi?</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">JAWAB
:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tujuan dari melakukan
klasifikasi sistem akuntansi adalah untuk dapat mengelompokkan sistem akuntansi
keuangan menurut karakteristik khususnya klasifikasi yang mengungkapkan standar
dasar dimana anggota-anggota kelompok memiliki kesamaan dan yang membedakan
kelompok-kelompok yang beraneka ragam satu sama lain. Maka dengan mengenali
kesamaan dan perbedaan tersebut, pemahaman akan tentang sistem akuntansi akan
lebih baik.<span style="mso-bidi-font-weight: bold;"> </span></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-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold;">SOAL !</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold;">4. <span style="mso-tab-count: 1;"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Apakah perbedaan
nasional dalam praktek akuntansi dapat dijelaskan lebih baik oleh faktor<span style="mso-spacerun: yes;"> </span>budaya atau oleh faktor ekonomi dan hukum?
Mengapa?</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">JAWAB
:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perbedaan
praktek akuntansi yang didasarkan pada faktor<span style="mso-spacerun: yes;">
</span>budaya sudah cukup jelas dibandingan dengan faktor hukum yang kurang
jelas , karena pada faktor hukum yang diterapkan di beberapa Negara lain yang
tidak tegas pada peraturan hukumnya. Mengapa lebih jelas dengan faktor budaya?
Karena setiap Negara memiliki budaya yang beraneka ragam dalam praktek
akuntansi, begitu juga dengan faktor ekonomi. Suatu Negara berkembang tentu
akan berbeda dalam melakukan praktek akuntansi dengan Negara yang sudah maju. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">SOAL
!</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">5.
<span style="mso-tab-count: 1;"> </span>Dikebanyakan negara, standar akuntansi
keuangan yang diterbitkan berbeda dengan yang digunakan dalam praktek. Apa
penyebab timbulnya perbedaan tersebut dan siapa yang harus memperhatikan
perbedaan tersebut </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">JAWAB
:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span class="a"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; letter-spacing: -.75pt;">Penyebabnya adalah
Penetapan standar akuntansi umumnya melibatkan penggabungan sektor swasta dan publik.
</span></span><span class="a"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Hubungan
antara sektor akuntansi dan praktik akuntansi sangat rumit dan tidak selalu
bergerak dalam arah yang sama. Praktik dapat mempengaruhi oleh kekuatan
pasar, seperti yang berkaitan</span></span><span class="apple-converted-space"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> </span></span><span class="a"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">dengan
kompetisi terhadap dana terhadap dana pasar modern.</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<br /></div>
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<br /></div>
<div class="MsoNormal" style="margin-left: .25in; text-align: justify;">
<br /></div>
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<br /></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 14.55pt; tab-stops: 117.0pt; text-align: justify;">
<br /></div>
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<br /></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify;">
<br /></div>
cesarshttp://www.blogger.com/profile/16006811111574947948noreply@blogger.com0tag:blogger.com,1999:blog-696035398685757129.post-74687529597499090292014-01-02T00:27:00.005-08:002014-01-02T00:27:44.659-08:00Penerapan Sistem ERP DI Jakarta <!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;">Penerapan Sistem ERP di Jakarta</b></div>
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<br /></div>
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Pemerintah Propinsi
DKI Jakarta akan menerapkan sistem ERP ( Electronic Road Pricing ) atau jalan
berbayar Di Ibukota guna mengatasi kemacetan yang terjadi di Jakarta mulai
tahun 2014 ini. <span style="mso-spacerun: yes;"> </span>Penerapan SIstem ERP ini
bertujuan agar masyarakat menggunakan alat transportasi umum bukan menggunakan
kendaraan pribadi untuk mengurangi kemacetan di Jakarta. Sistem ERP ini
diadopsi dari gabungan Singapura dan Stockholm, swedia. </div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
Rencana
penerapan sistem ERP ini diharapkan benar – benar bisa mengurangi kemacetan
yang terjadi. Karena kemacetan di Jakarta ini bisa dikatakan sudah cukup parah.
Dimana – mana,setiap waktu, setiap hari Jakarta selalu saja macet. Bahkan TOl
saja yang katanya bebas hambatan masih sering macet parah. </div>
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<br /></div>
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Kepala Dinas
Perhubungan DKI Jakarta udar pristono mengatakan, Tarif sistem ERP ini sekitar
Rp 7.000 s/d Rp 21.000 sesuai dengan kepadatan kawasan yang diterapkan oleh
sistem ERP ini. Ketika macet maka kawasan ERP akan dinaikan tariff melintasnya.
sebaliknya , jika yang melintas sedikit makan tarifnya akan murah. Sistem ini
lah yang dipakai di singapura. </div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
Sistem ERP tahap
pertama akan diterapkan dikawasan berpenumpang tiga ( 3 IN 1 ) dan rasuna said,
Jakarta selatan.<span style="mso-spacerun: yes;"> </span>Kawasan ini dipilih
karena dikelilingi oleh tiga koridor bus Transjakarta.</div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
SUMBER : </div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<a href="http://www.aktual.co/sosial/173721jakarta-mulai-terapkan-sistem-erp-tahun-depan">http://www.aktual.co/sosial/173721jakarta-mulai-terapkan-sistem-erp-tahun-depan</a></div>
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<a href="http://www.tempo.co/read/news/2013/09/25/083516349/Begini-Sistem-ERP-di-Jakarta">http://www.tempo.co/read/news/2013/09/25/083516349/Begini-Sistem-ERP-di-Jakarta</a></div>
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<br /></div>
cesarshttp://www.blogger.com/profile/16006811111574947948noreply@blogger.com0tag:blogger.com,1999:blog-696035398685757129.post-66123860357479597752014-01-01T19:59:00.002-08:002014-01-01T19:59:22.055-08:00MANFAAT BUAH PISANG<!--[if gte mso 9]><xml>
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<div align="center" class="MsoNormal" style="text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">MANFAAT
BUAH<span style="mso-spacerun: yes;"> </span>PISANG</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pisang adalah buah yang
sangat mudah ditemukan di Indonesia. Kita dapat menemukan buah ini hamper
diseluruh pelosok Indonesia . buah yang berwarna kuning ini sudah sangat tidak
asing lagi bagi masyarakat Indonesia.<span style="mso-spacerun: yes;">
</span>Buah pisang sangat baik dikonsumsi oleh ibu hamil untuk membantu tumbuh
kembang janinnya karena buah pisang ini mengandung nutrisi seperti kalium dan
asam float. Banyak sekali manfaat buah pisang ini.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Berikut adalah beberapa
manfaat dari buah pisang :</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Melancarkan
Peredaran Darah</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Buah
pisang banyak mengandung kalium dan potassium. Kandungan ini mempunyai manfaat
membantu sistem sirkulasi tubuh, sehingga peredaran oksigen ke otak menjadi
lancar.<span style="mso-spacerun: yes;"> </span>Buah pisang ini juga dapat
mengurangi terjadinya stroke dan mengatur tekanan darah menjadi normal.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Menyehatkan
Usus</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Manfaat
buah pisang yang lainnya adalah dapat menyehatkan usus dengan menghilangkan
sembelit. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Manfaat
bagi<span style="mso-spacerun: yes;"> </span>penderita lever</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Bagi
yang menderita penyakit lever mengkonsumsi pisang dua buah dan satu sendok
madu, dapat menambah nafsu makan dan membuat tubuh kuat.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Manfaat
Bagi penyakit usus dan perut </span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pisang
yang dicampur dengan susu cair dapat dihidangkan sebagai obat penyakit usus. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Meningkatkan
Kesehatan Otak</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Mengkonsumsi
pisang sehari 3 buah dapat meningkatkan daya tangkap seseorang.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Manfaat
Pisang Sebagai Sumber Tenaga</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Buah pisang mudah dicerna, gula yang terdapat di buah
tersebut diubah menjadi sumber tenaga yang bagus secara cepat, dan bagus dalam
pembentukan tubuh, untuk kerja otot, dan sangat bagus untuk menghilangkan rasa
lelah.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Mengurangi
derita sakit bulanan pada wanita</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Bagi wanita yang kerap mengalami sakit
perut saat<span style="mso-spacerun: yes;"> </span>menstruasi, maka dianjurkan
mengkonsumsi pisang karena bisa meringankan derita Anda. Kandungan vitamin B6
dalam pisang cukup tinggi hingga membantu mengurangi kadar gula dalam darah
yang merusak mood dan membuat sakit bulanan berkurang.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Manfaat Bagi penderita anemia </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Buah Pisang mengandung Fe ( zat besi ) yang tinggi, sehingga
dapat membantu penderita anemia.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Mengobati Bekas Gigitan Nyamuk.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jika
kulit Anda terdapat bentol bekas gigitan nyamuk, maka oleskanlah sedikit kulit
pisang bagian dalam ke bentol kulit tersebut. Ia akan mengurangi gatal dan
merahnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">10.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Manfaat
Pisang Bagi Ibu Hamil</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt;">para
wanita hamildisarankan untuk mengkonsumsi buah pisang <span style="mso-spacerun: yes;"> </span>karena mengandung asam folat, yang mudah
diserap janin melalui rahim. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">11.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Manfaat
Pisang Untuk Kecantikan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bubur
pisang dicampur dengan sedikit susu dan madu, dioleskan pada wajah setiap hari
secara teratur selama 30-40 menit. Basuh dengan air hangat kemudian bilas
dengan air dingin atau es, diulang selama 15 hari, akan menghasilkan pengaruh
yang menakjubkan pada kulit.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">12.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Manfaat
Bagi Luka Bakar</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Daun pisang dapat dimanfaatkan untuk
pengobatan kulit yang terbakar dengan cara dioles, campuran abu daun pisang ditambah
minyak kelapa mempunyai pengaruh mendinginkan kulit.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">13.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dapat
Menurunkan Berat Badan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pisang
juga mempunyai peranan dalam penurunan berat badan seperti<span style="mso-spacerun: yes;"> </span>untuk menaikkan berat badan. Telah terbukti
seseorang kehilangan berat badan dengan berdiet 4 (empat) buah pisang dan 4
(empat) gelas susu non fat atau susu cair per hari sedikitnya 3 hari dalam
seminggu, jumlah kalori hanya 1250 dan menu tersebut cukup menyehatkan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">14.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Manfaat
Bagi Diabetes</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pada
masyarakat Gorontalo (Sulawesi Utara), jenis pisang goroho yakni pisang khas
daerah setempat, merupakan makanan tambahan/pokok bagi orang yang menderita
penyakit gula/diabetes melitus, terutama buah pisang goroho yang belum matang,
kemudian dikukus dan dicampur kelapa parut muda.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">SUMBER : </span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><a href="http://www.masnaziq.com/2013/09/manfaat-pisang.html">http://www.masnaziq.com/2013/09/manfaat-pisang.html</a></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><a href="http://inkesehatan.blogspot.com/2013/10/17-manfaat-buah-pisang-bagi-kesehatan.html">http://inkesehatan.blogspot.com/2013/10/17-manfaat-buah-pisang-bagi-kesehatan.html</a></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
cesarshttp://www.blogger.com/profile/16006811111574947948noreply@blogger.com0tag:blogger.com,1999:blog-696035398685757129.post-81975637320403944452014-01-01T18:56:00.001-08:002014-01-01T18:56:26.661-08:00MANFAAT BUAH NAGA<!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;">MANFAAT BUAH NAGA</b></div>
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Siapa si yang tidak kenal dengan
buah naga???, nama buah yang satu ini memang cukup menyeramkan tapi jangan
salah dulu karena buah yang satu ini memiliki manfaat untuk kesehatan tubuh
kita. Buah asal meksiko dengan warna merah menyala ini mulai banyak<span style="mso-spacerun: yes;"> </span>dikembangakan di Indonesia . pada mulanya
buah naga ini hanya dijadikan untuk hiasan saja karena warnanya yang mencolok.
Namun, belakangan ini buah naga mulai banyak dikonsumsi oleh masyarakat. </div>
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Berikut adalah beberapa manfaat /
kegunaan dari buah naga :</div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span style="mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;">Sumber Vitamin C</b></div>
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Buah naga ini
cukup banyak mengandung vitamin c yang bermanfaat untuk meningkatkan daya
kekebalan tubuh. </div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">Sumber
Vitamin B1</b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
Selain
mengandung vitamin c, buah naga juga mengandung vitamin B1 ( Tiamin ). Manfaat
vitamin B1 ini adalah untuk memproses karbohidrat dengan cepat dan untk
menghasilkan energi tubuh.</div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">Sumber
Vitamin B3</b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
Tidak hanya
mengandung vitamin c dan vitamin B1 saja, buah naga juga mengandung vitamin B3
yang ampuh menurunkan kolesterol , membuat kulit terlihat lebih halus dan
bercahaya.</div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">Sumber
Vitamin B12</b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
Karena buah naga
mengandung vitamin B12 maka seseorang yang mengkonsumsi buah ini akan meningkat
nafsu makannya. Karena manfaat vitamin ini sebagai perangsang nafsu makan yang
baik.</div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">Kaya akan
serat</b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
Untuk seseorang
yang mempunyai masalah dengan pencernaannya, dianjurkan untuk mengkonsumsi buah
naga. Karena mengandung kaya serat yang berkhasiat untuk masalah pencernaan.</div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">Kaya
Mineral</b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
Mineral yang
terkandung didalam buah naga adalh fosfor dan kalsium yang berkhasiat untuk
pembentukan tulang, gigi, dam juga perkembangan sel.</div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">Kandungan
Antioksidan </b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
Manfaat
kandungan antioksidan ini adalah untuk mencegah seseorang dari serangan radikal
bebas<span style="mso-spacerun: yes;"> </span>yang dapat menyebabkan kanker dan
kesehatan lainnya.</div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">Kandungan
Protein</b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
Protein
merupakan nutrisi yang sangat dibutuhkan oleh tubuh dalam pembentukan hormon,
enzin, dan juga senyawa lainnya.</div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">Rendah
Lemak</b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
Buah naga ini
terdapat banyak biji -<span style="mso-spacerun: yes;"> </span>biji kecil
didalamnya. Ternyata, biji – bijian kecil ini adalah lemak tak jenuh yang baik
untuk kesehatan karena dapat menurunkan kolesterol<span style="mso-spacerun: yes;"> </span>baik dan menghilangkan kolesterol jahat.</div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">10.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">Mengontrol
Gula Darah</b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
Buah naga ini
baik dikonsumsi bagi penderita diabetes karena berkhasiat mengontrol gula darah
agar tetap seimbang.</div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">11.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">Menurunkan
Tekanan Darah</b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
Bagi penderita
hipertensi dianjurkan untuk mengkonsumsi buah naga, karena dapat menurunkan
tekanan darah menjadi normal kembali.</div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">12.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">Menetralkan
Racun</b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
Racun yang
terdapat didalam tubuh kita dapat dinetralkan dengan buah naga ini.</div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">13.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">Kesehatan
Mata</b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
Kalo mata kita
ingin tetap sehat konsumsilah buah naga karena mengandung karoten yang
bermanfaat untuk menjaga dan memperbaiki penglihatan kita.</div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">14.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">Menurunkan
Berat Badan</b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
Untuk seseorang
yang sedang melakukan diet, cobalah buah naga ini sebagai cemilan sehari –
hari.</div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">15.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">Mengobati
Asma</b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
Bagi penderita
asma alangkah baiknya jika mengkonsumsi buah naga ini.</div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0in; mso-add-space: auto; text-align: justify;">
SUMBER :<span style="mso-spacerun: yes;"> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0in; mso-add-space: auto; text-align: justify;">
<a href="http://manfaattumbuhanbuah.blogspot.com/2013/10/manfaat-buah-naga-untuk-kesehatan.html">http://manfaattumbuhanbuah.blogspot.com/2013/10/manfaat-buah-naga-untuk-kesehatan.html</a></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0in; mso-add-space: auto; text-align: justify;">
<a href="http://manfaatnyasehat.blogspot.com/2013/10/kandungan-manfaat-dan-khasiat-buah-naga.html">http://manfaatnyasehat.blogspot.com/2013/10/kandungan-manfaat-dan-khasiat-buah-naga.html</a></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
cesarshttp://www.blogger.com/profile/16006811111574947948noreply@blogger.com0tag:blogger.com,1999:blog-696035398685757129.post-42343184550035617252013-12-08T22:04:00.001-08:002013-12-08T22:04:16.062-08:00Prinsip Etika Profesi Akuntansi Nomor 6<!--[if gte mso 9]><xml>
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<span style="font-family: "Times New Roman","serif";">Kelompok
6 Tugas Softskill<span style="mso-spacerun: yes;"> </span>:</span></div>
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<span style="font-family: "Times New Roman","serif";">1. Cesar
Syasmarushanda ( 21210532 )</span></div>
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<span style="font-family: "Times New Roman","serif";">2. Ade
Mussopan<span style="mso-spacerun: yes;"> </span>( 20210118 )</span></div>
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<span style="font-family: "Times New Roman","serif";">3. Gotty</span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif";">4. Winda
Puji Hastuti</span></div>
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<span style="font-family: "Times New Roman","serif";">5. Ryant</span></div>
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<br /></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif";">Tahun
Sebelumnya </span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Nomon 6 Kerahasiaan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>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.<br />
<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>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 />
<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>Anggota
mempunyai kewajiban untuk menghormati kerahasiaan informasi tentang klien atau
pemberi kerja yang diperoleh melalui jasa profesional yang diberikannya.
Kewajiban kerahasiaan berlanjut bahkan setelah hubungan antar anggota dan klien
atau pemberi jasa berakhir.</span></div>
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<br /></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif";">Tahun
2012 / Terbaru</span></div>
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<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">Nomor 4 kerahasiaan </span></b></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>Kerahasiaan,
Akuntan Profesional harus menghormati kerahasiaan informasi yang diperoleh
sebagai hasil hubungan profesional dan hubungan bisnis dan tidak boleh
mengungkapkan informasi apapun kepada pihak ketiga tanpa ada izin yang tepat
dan spesifik kecuali terdapat hak dan professional untuk mengungkapkan.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif";">ALASANNYA
: </span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>Prinsip
kerahasiaan pada etika profesi akuntansi masih sangat dibutuhkan demi menjaga
kerahasiaan informasi yang diperoleh dari klien. Apabila prinsip kerahasiaan
ini dihapuskan pada prinsip etika profesi akuntansi dikhawatirkan terjadi
tindakan yang tidak diinginakn / penyalahgunaan informasi yang sifatnya tidak
boleh<span style="mso-spacerun: yes;"> </span>diketahui oleh pihak eksternal kecuali
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kerahasiaan ini di dalam etika profesi akuntansi .</span></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">SUMBER :</span></b></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";"><a href="http://nelo-neloli.blogspot.com/2011/10/etika-profesi-akuntansi.html">http://nelo-neloli.blogspot.com/2011/10/etika-profesi-akuntansi.html</a></span></b></div>
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<br /></div>
cesarshttp://www.blogger.com/profile/16006811111574947948noreply@blogger.com0tag:blogger.com,1999:blog-696035398685757129.post-55263253130732594742013-11-19T23:47:00.003-08:002013-11-19T23:47:40.311-08:00Sejarah Perkembangan Etika Profesi Akuntansi<!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Etika berasal dari bahasa yunani
yaitu <i style="mso-bidi-font-style: normal;">“ethos”</i> yang memiliki arti
timbul dari kebiasaaan. Etika ini adalah yang mempelajari suatu nilai atau
kualitas yang menjadi pelajaran mengenai standard an penilaian moral.<span style="mso-spacerun: yes;"> </span>Yang dimaksud etika disini adalah etika yang
mencakup analisis dan penerapan konsep seperti benar, salah, baik, buruk dan
tanggung jawab. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">profesi kata yang berasal dari bahasa
inggris <i style="mso-bidi-font-style: normal;">“profess” </i><span style="mso-spacerun: yes;"> </span>yang bermakna : <i style="mso-bidi-font-style: normal;">“janji untuk memenuhi kewajiban untuk melakukan suatu tugas khusus
secara tetap”.</i> </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Akuntan adalah suatu profesi yang
memilki peran cukup besar di dalam dunia bisnis, organisasi social maupun
lembaga pemerintahan.<span style="mso-spacerun: yes;"> </span>Akuntan juga dapat
berperan dalam menjaga kepercayaan dan kepentingan publik melalui pemberian
jasa atestasi, audit atau jasa assurance lainnya. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Menurut Baily, perkembangan etika
profesi akuntansi dibagi menjadi 4 (empat) periode waktu yaitu :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%;">Pra Revolusi Industri </span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Sebelum revolusi industri, profesi
seorang akuntan itu belum dikenal secara resmi di Amerika maupun di<span style="mso-spacerun: yes;"> </span>Inggris. Namun, terdapat beberapa fungsi di
dalam manajemen perusahaan yang dapat disamakan dengan fungsi pemeriksaan. Pada
periode ini tujuan audit itu adalah untuk membuat dasar pertanggung jawaban dan
pencarian terjadinya penyelewengan. Pada periode ini juga pemakai jasa audit
adalah hanya pemilik dana.</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%;">Masa Revolusi Industri Tahun 1900 </span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Karena munculnya perkembangan ekonomi
setelah revolusi industri yang banyak melibatkan modal, faktor produksi, serta
organisasi maka kegiatan produksi menjadi bersifat masal. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Pada masa ini sistem akuntansi dan
pembukuan semakin rapi. Hal ini dapat dilihat dengan pemisahan hak dan tanggung
jawab seorang manajer dengan pemilik semakin nyata dan pada umumnya pemilik
tidak banyak terlibat dalam kegiatan bisnis sehari – hari dan muncul
kepentingan terhadap pemeriksaan yang mulai mengenal pengujian untuk mendeteksi
kemungkinan terjadinya penyelewengan. Biasanya pihak yang ditunjuk itu adalah
pihak yang bebas dari pengaruh kedua belah pihak</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%;">Tahun 1900 – 1930 </span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Sejak tahun 1900 dimulai, munculah
perusahaan besar baru dan pihak lain yang mempunyai kaitan dengan perusahaan
tersebut. Keadaan ini yang membuat perubahan dalam pelaksanaan tujuan audit.
Pelaksaan audit mulai menggunakan pemeriksaan testing atau pengujian, hal ini
dikarenakan banyaknya sistem akuntansi pembukuan. Tujuan audit bukan hanya
untuk menemukan penyelewengan terhadap neraca atau laporan rugi/laba tetapi
juga untuk menentukan kewajaran laporan keuangan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%;">Tahun 1930 – sekarang</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Sejak tahun 1930 perkembangan bisnis
terus menunjukan peningkatan, demikian juga dengan sistem akuntansi yang
menerapkan sistem pengawasan intern yang baik.<span style="mso-spacerun: yes;">
</span>Pelaksanaan auditpun menjadi berubah dari yang menggunakan persentase
yang tinggi menjadi persentase yang kecil.<span style="mso-spacerun: yes;">
</span>Tujuan audit itu pun juga berubah tidak lagi menyatakan kebenaran tetapi
menyatakan pendapat atas kewajaran laporan keuangan yang terdiri dari neraca,
dan laba rugi serta laporan perubahan dana.<span style="mso-spacerun: yes;">
</span>Peran besar akuntan dalam dunia usaha sangat membantu pihak yang
membutuhkan laporan keuangan perusahaan dalam menilai keadaan perusahaan
tersebut. </span></div>
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cesarshttp://www.blogger.com/profile/16006811111574947948noreply@blogger.com0tag:blogger.com,1999:blog-696035398685757129.post-61957847538670150782013-11-19T23:46:00.003-08:002013-11-19T23:46:38.090-08:00ETIKA PROFESI AKUNTANSI<!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%;">Pengertian Etika</span></b></div>
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<span style="font-size: 12.0pt; line-height: 150%;">Menurut Kamus Besar Bahasa<span style="mso-spacerun: yes;"> </span>Indonesia ( 1995 ) Etika adalah Nilai yang
mengenai benar atau salah yang dianut suatu golongan masyarakat. Ada juga
beberapa ilmuwan yang mendefinisikan etika sebagai berikut :</span></div>
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<br /></div>
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<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Drs.
H. Burhanudin Salam : etika adalah cabang filsafat yang berbicara mengenai
nilai dan norma moral yang menentukan perilaku manusia dalam hidupnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 75.0pt; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Maryani
dan Ludigdo (2001) : etika adalah seperangkat aturan atau norma atau pedoman
yang mengatur perilaku manusia, baik yang harus dilakukan maupun yang harus
ditinggalkan yang dianut oleh sekelompok atau segolongan masyarakat atau
profesi. Dari asal usul kata etika berasal dari bahasa yunani <i style="mso-bidi-font-style: normal;">“ethos”</i> yang bearti adat istiadat atau
kebiasaan yang baik.</span></div>
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<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%;">Pengertian Profesi </span></b></div>
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<span style="font-size: 12.0pt; line-height: 150%;">Profesi adalah pekerjaan yang
membutuhkan pelatihan dan penguasaan terhadap suatu pengetahuan khusus. Suatu
profesi biasanya memiliki asosiasi profesi. Kode etik, serta proses sertifikasi
dan lisensi yang khusus untuk bidang profesi tersebut </span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%;">Pengertian akuntansi </span></b></div>
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<span style="font-size: 12.0pt; line-height: 150%;">Akuntansi adalah suatu proses
mencatat, mengklasifikasi, meringkas, mengolah, dan menyajikan data transaksi
yang berhubungan dengan keuangan sehingga dapat digunakan oleh orang yang
menggunakannya dengan mudah dimengerti untuk pengambilan suatu keputusan serta
tujuan lainnya. Akuntansi itu sendiri berasal dari bahasa asing yaitu <i style="mso-bidi-font-style: normal;">“Accounting” </i>bila diterjemahkan ke dalam
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<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%;">Pengertian Etika Profesi Akuntansi</span></b></div>
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<span style="font-size: 12.0pt; line-height: 150%;">Etika Profesi Akuntansi adalah suatu
ilmu yang mempelajari benar atau salah yang dianut oleh suatu golongan
masyarakat yang dapat dipahami oleh pikiran manusia yang membutuhkan pelatihan
dan penguasaan terhadap suatu pengetahuan khusus.</span></div>
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<span style="font-size: 12.0pt; line-height: 150%;">Prinsip etika professional seorang
akuntan, yang tidak secara khusus dirumuskan oleh Ikatan Akuntansi Indonesia (
IAI ). Prinsip etika yang dirumuskan oleh IAI sebagai beriku ini :</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%;">Tanggung Jawab Profesi</span></b></div>
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<span style="font-size: 12.0pt; line-height: 150%;">Seorang akuntan itu haru bertanggung
jawab terhadap kegiatan yang dilakukan.</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
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<span style="font-size: 12.0pt; line-height: 150%;">Seorang akuntan itu harus bisa
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menghormati public dan bisa menjaga komitmen profesionalisme.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
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<span style="font-size: 12.0pt; line-height: 150%;">Akuntan harus bisa menjaga
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meningkatkan integritas setinggi mungkin.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%;">Objektivitas</span></b></div>
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<span style="font-size: 12.0pt; line-height: 150%;">Dalam memenuhi tanggung jawabnya
seorang akuntan harus menjaga objektivitasnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%;">Kompetensi dan kehati – hatian
professional </span></b></div>
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<span style="font-size: 12.0pt; line-height: 150%;">Seorang akuntan itu dituntut harus
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ketekunan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%;">Kerahasiaan</span></b></div>
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<span style="font-size: 12.0pt; line-height: 150%;">Seorang akuntan itu harus menjaga
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<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
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<span style="font-size: 12.0pt; line-height: 150%;">Akuntan professional dituntut
konsisten dan selaras dengan reputasi profesi yang baik.</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
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professional yang relevan.</span></div>
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cesarshttp://www.blogger.com/profile/16006811111574947948noreply@blogger.com0tag:blogger.com,1999:blog-696035398685757129.post-67765483245672313272013-11-19T23:45:00.001-08:002013-11-19T23:45:31.818-08:00Masyarakat Ekonomi Asean ( MEA ) 2015<!--[if gte mso 9]><xml>
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<span style="font-size: 12.0pt; line-height: 150%;">Masyakarat Ekonomi Asean ( MEA )
adalah suatu kebijakan yang terwujud dari keinginan – keinginan Negara -<span style="mso-spacerun: yes;"> </span>Negara di ASEAN. Hal ini bertujuan untuk bisa
mewujudkan ASEAN agar menjadi kawasan perekonomian yang solid dan
diperhitungkan dalam kancah perekonomian internasional. Masyarakat Ekonomi
Asean ( MEA ) ini baru akan diberlakukan dua tahun lagi yaitu pada tahun 2015
mendatang. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%;">Indonesia sebagai Negara di kawasan
ASEAN tentu sangat mendukung kebijakan ini. Karena Indonesia itu sebagai Negara
dengan jumlah penduduk terbanyak di kawasan ASEAN yang merupakan pasar
potensial untuk aliran masuk barang, jasa, dan tenaga kerja bagi Negara lain.
Indonesia sangat berpotensial dipenuhi oleh barang – barang konsumsi, barang – barang
ini memiliki nilai positif untuk para konsumen karena banyaknya alternative
pilhannya. Indonesia akan merasakan nilai positif tersebut jika barang – barang
indonesialah yang mampu menginovasi di Negara – Negara kawasan ASEAN. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%;">Selain itu juga, wilayah Indonesia
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untuk pengembangan pada sektor perikanan. Tetapi, untuk mewujudkan sektor yang
potensial ini tentu perlu didukung dari beberapa hal dan juga perlu mendapat
dukungan dari pihak – pihak terkait.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 150%;">Maka dari itu mari kita terus dukung
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Indonesia yang sangat berpotensial untuk dapat menarik wisatawan lebih banyak
lagi untuk berkunjung ke Indonesia. Manfaatkan sektor Indonesia ini agar dapat
memajukan Indonesia di kawasan ASEAN. </span></div>
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<br /></div>
cesarshttp://www.blogger.com/profile/16006811111574947948noreply@blogger.com0tag:blogger.com,1999:blog-696035398685757129.post-22359468604808364702013-11-19T23:44:00.001-08:002013-11-19T23:44:09.009-08:00Kesadaran Para Pengendara Sepeda Motor<!--[if gte mso 9]><xml>
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keselamatan bersama. Jangan sampai ada kecelakaan lagi akibat kecerobohan diri
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cesarshttp://www.blogger.com/profile/16006811111574947948noreply@blogger.com0tag:blogger.com,1999:blog-696035398685757129.post-75502605785229093352013-11-19T23:42:00.001-08:002013-11-19T23:42:12.416-08:00Kemacetan Di IbuKota<!--[if gte mso 9]><xml>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kemacetan Di IbuKota
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kemacetan menghantui masyarakat IbuKota yang memang beraktifitas dijakarta.
Terutama pada jam – jam berangkat kerja dan jam pulang kerja seolah kemacetan
ini sudah menjadi hal yang biasa untuk masyarakat. Bukan hanya di jam kerja
saja di waktu weekend pun kemacetan Jakarta tetep saja menghantui warga. Hal
ini memang tidak bisa kita pungkiri lagi, kemaetan membuat semua aktifitas kita
menjadi terhambat dan tentunya membuat kita lelah.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Volume kendaraan pun terus bertambah setiap tahunnya.
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utama yang membuat kemacetan Jakarta yang sampai saat ini masih terus saja
terjadi. Kita bisa lihat dan bandingkan pada jaman dulu ketika kendaraan itu
masih sangat terbatas jumlahnya. Berbeda dengan tahun sekarang ini jumlah
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jumlah kendaraan yang terus saja mengalami peningkatan. Belum lagi baru – baru
ini ada mobil murah yang tentunya bisa menjadi penambah kemacetan dijakarta.
Tidak ada mobil murah saja Jakarta macet terus, bagaimana kalo ada mobil
murah???. Kebijakan ini yang harus dicermati, apakah akan memberikan dampak
yang positif atau negarif dari adanya mobil murah ini. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Hal yang saya bisa ungkapkan mengenai menambahnya volume
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menjadi pokok permasalahannya, karena dengan mengkredit kendaraan tidak
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Saya sebagai warga Jakarta sangat berharap kepada
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ini. Harus mempunyai solusi yang benar – benar bisa memberikan dampak yang
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<br /></div>
cesarshttp://www.blogger.com/profile/16006811111574947948noreply@blogger.com0tag:blogger.com,1999:blog-696035398685757129.post-66723241768395507442013-11-15T01:00:00.004-08:002013-11-15T01:00:42.121-08:00Kerangka Isi PAI dan NPA<!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">Prinsip Akuntansi Indonesia ( PAI )</b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
Kerangka Isi PAI</div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">Pedoman
Penyusunan Laporan Keuangan</i></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Prinsip
akuntansi merupakan himpunan prinsip, prosedur, metoda dan teknik Akuntansi
yang mengatur penyusunan laporan keuangan. khususnya yang ditujukan kepada
pihak luar, seperti pemegang saham, kreditur. dan pemerintah. Prinsip Akuntansi
yang ada di Indonesia dkenal dengan Prinsip Akuntansi Indonesia (PAI) yang
dikeluarkan oleh lkatan Akuntan Indonesia (IAI) bagian komite PAI. Prinsip
akuntansi ini penting sekali artinya sebagai pedoman sistem penyusunan laporan
keuangan yang bermanfaat bagi dunia usaha, khususnya mereka yang berkepentingan
dengan laporan keuangan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dengan adanya prinsip akuntansi,
laporan keuangan yang disusun mempunyai kesatuan bahasa teknik akuntansi yang
dapat dimengerti oleh para pemakainya, sehingga tujuan akuntansi keuangan untuk
menyampaikan akuntansi kepada pihak luar mencapai sasaran secara tepat.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Penerapan prinsip akuntansi dalam
menyusun laporan keuangan ini menghasilkan laporan keuangan yang layak, tepat,
relevan dan dapat dipercaya. Tetapi angka-angka yang terdapat dalam laporan
keuangan bukan sesuatu yang mutlak karena tergantung dari prinsip serta
kebijaksanaan akuntansi yang dilaksanakan perusahaan yang bersangkutan. Bila
kebijaksanaan akuntansi yang dianut berubah maka angka yang disajikan dalam
laporan keuangan akan berbeda. Oleh karena itu, penerapan prinsip-prinsip
akuntansi bersifat longgar. Apabila kita mengetahui sejak terbentuknya prinsip
akuntansi yang merupakan suatu persetujuan dari berbagai pihak yang
berkepentingan maka kelonggaran prinsip akuntansi menjadi hal yang wajar.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="background: white;">Periode
Akuntansi</span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></i></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
Sebagian
prinsip akuntansi dalam kaitannya dengan akuntansi keuangan yang direncanakan
dalam buku ini adalah periode akuntansi.</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
Suatu
gambaran yang lengkap dan tepat mengenai kesuksesan suatu perusahaan hanya
dapat diketahui pada saat perusahaan tersebut menghentikan usahanya atau
mencairkan seluruh hartanya menjadi kas likuidasi. Tetapi hal ini tidak mungkin
dilakukan oleh perusahaan yang dianggap akan terus menjalankan usahanya dan
tidak akan dibubarkan (going concern).</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
Oleh
karena itu, aktivitas ekonomi perusahaan dipisah ke dalam periode-periode
akuntansi dan dengan penyajian laporan keuangan secara periodik diharapkan
dapat membantu pihak-pihak yang berkepentingan dalam pengambilan keputusan.
Prinsip ini banyak ditemui ketika menyusun laporan keuangan dilakukan</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">Penetapan
Beban dan Pendapatan (Matching Cost Against Revenue)</i></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
Dalam
menentukan laba periodik dan posisi keuangan, prinsip penetapan beban dan
pendapatan ini akan banyak ditemui. penetapan laba periodik dan posisi keuangan
dilakukan berdasarkan metode aktual, yaitu suatu metode yang mengaitkan
pengukuran pendapatan (revenue) dan beban (expense) atau aktuva (assets), dan
kewajiban (liability) serta perubahannya pada saat terjadi bukan sekedar
pencatatan penerimaan dan pengeluaran uang.</div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">Norma Pemeriksaan Akuntan ( NPA )</b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
Kerangka Isi NPA</div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
Norma
Pemeriksaan Akuntan berbeda dengan prosedur pemeriksaan akuntan. Dimana Norma
Pemeriksaan akuntan mencakup mutu professional akuntan publik dan pertimbangan
yang digunakan dalam pelaksanaan pemeriksaan dan penyusunan laporan akuntan. </div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
Norma
Pemeriksaan Akuntan itu ada 3, sesuai yang disahkan oleh Ikatan Akuntan
Indonesia yaitu :</div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Norma
Umum</div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l3 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pemeriksaan
harus dilaksanakan oleh seorang atau beberapa orang akuntan publik yang
memiliki keahlian dalam bidangnya dan telah menjalani latihan teknis yang
cukup. </span></div>
<div style="line-height: 150%; margin-left: 1.0in; mso-list: l3 level1 lfo3; text-indent: -.25in;">
<span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span>Dalam segala hal yang berhubungan dengan penugasan yang
diberikan kepadanya, akuntan publik harus senantiasa mempertahankan sikap
mental independen.</div>
<div style="line-height: 150%; margin-left: 1.0in; text-indent: -.25in;">
C.<span style="mso-spacerun: yes;"> </span>Dalam pelaksanaan pemeriksaan dan penyusunan
laporannya, akuntan publik<span style="mso-spacerun: yes;"> </span>wajib
mempergunakan kemahiran profesionalnya dengan cermat dan seksama. </div>
<div style="line-height: 150%; margin-left: .5in; mso-list: l4 level1 lfo2; text-indent: -.25in;">
<span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span>Norma Pelaksanaan Pemeriksaan</div>
<div style="line-height: 150%; margin-left: 1.0in; mso-list: l1 level1 lfo4; text-indent: -.25in;">
<span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span>Pemeriksaan harus direncanakan sebaik-baiknya dan jika
digunakan asisten harus dipimpin dan diawasi dengan semestinya. </div>
<div style="line-height: 150%; margin-left: 1.0in; text-indent: -.25in;">
B.<span style="mso-spacerun: yes;"> </span>Sistem pengendalian intern yang ada harus
dipelajari dan dinilai secukupnya untuk menentukan dapat atau tidaknya sistem
tersebut diandalkan sebagai dasar untuk menetapkan luas pengujian yang harus
dilakukan serta prosedur pemeriksaan yang akan digunakan. </div>
<div style="line-height: 150%; margin-left: 1.0in; text-indent: -.25in;">
C.<span style="mso-spacerun: yes;"> </span>Bukti kompeten yang cukup harus diperoleh
melalui inspeksi, pengamatan, tanya jawab, dan konfirmasi sebagai dasar yang
layak untuk menyatakan pendapat atas laporan keuangan yang diperiksa. </div>
<div style="line-height: 150%; margin-left: .5in; mso-list: l4 level1 lfo2; text-indent: -.25in;">
<span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span>Norma Pelaporan</div>
<div style="line-height: 150%; margin-left: 1.0in; mso-list: l0 level1 lfo5; text-indent: -.25in;">
<span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span>Laporan akuntan harus menyatakan apakah laporan
keuangan telah disusun sesuai dengan prinsip akuntansi Indonesia. </div>
<div style="line-height: 150%; margin-left: 1.0in; text-indent: -.25in;">
B.<span style="mso-spacerun: yes;"> </span>Laporan akuntan harus menyatakan apakah
prinsip akuntansi tersebut dalam periode berjalan telah dilaksanakan secara
konsisten dibandingkan dengan periode sebelumnya. </div>
<div style="line-height: 150%; margin-left: 1.0in; text-indent: -.25in;">
C.<span style="mso-spacerun: yes;"> </span>Pengungkapan informasi dalam laporan keuangan
harus dipandang memadai, kecuali dinyatakan lain dalam laporan akuntan. </div>
<div style="line-height: 150%; margin-left: 1.0in; text-indent: -.25in;">
D.<span style="mso-spacerun: yes;"> </span>Laporan akuntan harus memuat suatu pernyataan
pendapat mengenai laporan keuangan secara keseluruhan atau memuat suatu
penegasan bahwa pernyataan demikian tidak dapat diberikan. Jika pernyataan yang
demikian tidak dapat diberikan, maka alasannya harus dikemukakan. Dalam hal
nama akuntan publik dihubungkan dengan laporan keuangan, laporan akuntan harus
memuat petunjuk yang jelas mengenai sifat pemeriksaan yang dilakukan, jika ada,
dan tingkat tanggung jawab akuntan yang bersangkutan. </div>
<div style="line-height: 150%;">
Norma-norma tersebut di atas dalam kebanyakan hal
saling berhubungan dan saling tergantung satu sama lain. Keadaan yang
berhubungan erat dengan penentuan dipenuhi tidaknya suatu norma, dapat berlaku
juga untuk norma yang lain. Unsur materialitas dan risiko harus diperhatikan di
dalam pelaksanaan seluruh norma pemeriksaan, khususnya norma pemeriksaan dan
norma pelaporan. </div>
<div style="line-height: 150%;">
Adanya norma-norma tersebut ditujukan untuk
menjamin suatu kínerja auditor pada penugasan pemeriksaannya. Contoh pertama
adalah adanya persyaratan mengenai kecakapan teknis sebagai auditor. Maksud persyaratan
ini adalah bahwa auditor harus memiliki latar belakang pendidíkan akuntansi
pada perguruan tinggi, memilikí pengalaman di bidang auditing, pengetahuan
mengenai industri dimana klien beroperasi, mengikuti program pendidíkan
berkesinambungan dan lain sebagainya.</div>
<div style="line-height: 150%;">
Konsep independensí mungkin merupakan konsep yang
paling penting di bidang pemeriksaan keuangan. Seorang auditor tidak hanya
dituntut untuk bersikap independen (be independent), namun juga harus
berpenampilan independen (appear to be independent). Acap kali akuntan publik
memberikan jasa penyusunan laporan keuangan klien, atau yang lebih dikenal
dengan istilah kompilasi. Pada bentuk penugasan ini, akuntan publik berperan
sebagai penyusun laporan keuangan. Fungsi penyusun laporan keuangan ini berbeda
dengan fungsi akuntan publik sebagai penguji laporan keuangan. Akuntan publik
tidak harus independen dalam menjalankan fungsi yang pertama, sedangkan untuk
fungsi yang kedua akuntan publik hams senantiasa mempeiïahankan sikap mental
independen.</div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Norma-¬norma tersebut diatas
berkaìtan erat dengan konsep¬konsep dalam pemeríksaan<br />
akuntan :<br />
1. Norma umum berkaitan dengan konsep independensi, etika perilaku dan
pelaksanaan <span style="mso-spacerun: yes;"> </span>pemeriksaan yang hati-hati.<br />
2. Norma pelaksanaan berkaitan dengan konsep bukti<br />
3. Norma pelaporan berkaitan dengan konsep penyajian yang wajar.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Norma pemeríksaan akuntan dalam
perkembangannya mengalami banyak kritik, terutama<br />
dalam 2 hal:<br />
a. Norma-norma tidak cukup spesifik<br />
b. Norma-nonna tidak dapat mengkover perkembangan yang terjadi dalam pelayanan
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tersebut, pada tahun 1986 dikeluarkan “Attestation Standars” yang merupakan
pengembangan dari norma yang sebelumnya.</span></div>
<div style="line-height: 150%;">
SUMBER : </div>
<div style="line-height: 150%;">
<a href="https://skydrive.live.com/view.aspx?resid=B276F90F1D0C5B22!117&cid=b276f90f1d0c5b22&app=WordPdf">https://skydrive.live.com/view.aspx?resid=B276F90F1D0C5B22!117&cid=b276f90f1d0c5b22&app=WordPdf </a></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><a href="http://anisahicaaa.blogspot.com/2013/10/prinsip-akuntansi-indonesia-pai-norma.html">http://anisahicaaa.blogspot.com/2013/10/prinsip-akuntansi-indonesia-pai-norma.html</a></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><a href="http://www.ilmu-ekonomi.com/2012/02/prinsip-akuntansi-indonesia.html">http://www.ilmu-ekonomi.com/2012/02/prinsip-akuntansi-indonesia.html</a></span></div>
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cesarshttp://www.blogger.com/profile/16006811111574947948noreply@blogger.com0tag:blogger.com,1999:blog-696035398685757129.post-74219888765569647842013-11-03T23:17:00.000-08:002013-11-03T23:17:07.749-08:00Penyimpangan dan Sanksi etika profesi akuntansi <!--[if gte mso 9]><xml>
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<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%;">KASUS 1 Penyimpangan Etika Profesi
Akuntansi</span></div>
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<span style="color: black; font-size: 14.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span><strong><i><span style="font-family: "Calibri","sans-serif";">Cenca
Incorporated VS Seldman & Seidman (1982) – Kewajiban Terhadap Klien</span></i></strong></span></div>
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Sekitar pada
tahun 1970 dan tahun 1975 staf manajemen Cenco, dan akhirnya juga manajemen
puncak, terlibat dalam usaha penipuan besar-besaran untuk menaikkan nilai
persediaan perusahaan. Sehingga perusahaan mampu meminjam uang dengan tingkat
bunga yang lebih rendah dan mendapatkan pembayaran asuransi kebakaran yang
lebih tinggi. Setelah penipuan ini dibongkar boleh seorang karyawan Cenco dan
dilaporkan kepada SEC, suatu gugatan diajukan oleh para pemegang saham terhadap
Cenco, manajemen dan auditornya. Kantor akuntan publik menyelesaikan masalah
ini di luar pengadilan setelah membayar sejumlah US $ 3.5 juta.</div>
<div style="line-height: 150%; text-align: justify; text-indent: .5in;">
Sementara itu,
manajemen Cenco yang baru menjalankan tugasnya. Mereka Mengajukan tuntutan
kedua terhadap kantor akuntan publik atas nama Cenco karena pelanggaran
kontrak, kelalaian profesional dan penipuan. dalam pembelaan utamanya, Kantor
Akuntan Publik menyatakan bahwa usaha yang maksimal sudah dibuat oleh para
auditor dalam meneliti petunjuk adanya penipuan, tetapi ada suatu usaha
gabungan yang dilakukan oleh beberapa anggota manajemen Cenco yang menyebabkan
mereka tidak dapat mengungkap penipuan tersebut. Kantor Akuntan Publik bertahan
bahwa tindakan manajemen yang salah merupakan pembelaan yang sah terhadap
tuntutan tersebut.</div>
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Akhirnya,
persidangan banding tingkat tujuh memutuskan bahwa Kantor Akuntan Publik tidak
bertanggung jawab atas kasus ini. Tindakan manajemen Cenco yang salah dianggap
sebagai pembelaan terhadap tuduhan pelanggaran kontrak, kelalaian dan penipuan,
meskipun manajemen sudah tidak bekerja pada perusahaan itu. Melihat adanya
keterlibatan manajemen, Kantor Akuntan Publik tidak dapat dianggap lalai.</div>
<div style="line-height: 150%; text-align: justify;">
SUMBER : <a href="http://antilicious.wordpress.com/2012/01/06/kasus-etika-profesi-akuntansi/">http://antilicious.wordpress.com/2012/01/06/kasus-etika-profesi-akuntansi/</a></div>
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<br /></div>
<ol start="2" style="margin-top: 0in;" type="A">
<li class="MsoNormal" style="color: black; mso-list: l0 level1 lfo1; text-align: justify;"><span style="color: windowtext; font-size: 12.0pt; line-height: 115%;">KASUS 2
Penyimpangan Etika Profesi Akuntansi </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"></span></li>
</ol>
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<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Manipulasi KAP Andersen
dan Enron</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>Sejak tahun 1985 Enron Corporation telah menggunakan jasa
Arthur Andersen. Andersen melakukan audit internal dan audit external untuk
Enron termasuk untuk kantor-kantor cabangnya. Enron corporation adalah salah
satu klien terbesar Andersen dengan kontribusi omset sebesar $10 milyar per
tahunnya. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dalam rangka memperbesar keuntungan yang selama
ini diperoleh, dibukalah partnership yang diberi nama “special purpose
partnership”. Partner dagang yang dimiliki oleh Enron hanya satu untuk setiap
partnership dan partner tersebut hanya menyumbang modal yang sangat sedikit
(hanya sekitar 3% dari jumlah modal keseluruhan). </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>Enron tidak pernah mengungkapkan operasi dari
partnership-partnership tersebut dalam laporan keuangan yang ditujukan kepada
pemegang saham dan Security Exchange Commission (SEC). Lebih jauh lagi, Enron
bahkan memindahkan utang-utang sebesar $US 690 juta yang ditimbulkan induk
perusahaan ke partnership partnership tersebut. Total hutang yang berhasil
disembunyikan adalah $US 1,2 miliar. Sehingga, <span style="mso-spacerun: yes;"> </span>laporan keuangan dari induk perusahaan
terlihat sangat atraktif, menyebabkan harga saham Enron melonjak menjadi $US90
pada bulan Februari 2001. Perhitungan menunjukkan bahwa dalam kurun waktu
tersebut, Enron telah melebih-lebihkan laba mereka sebanyak $US650miliar.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>Manipulasi yang dilakukan Enron selama ini mulai terungkap
ketika Sherron Watskin, salah satu eksekutif Enron mulai melaporkan praktek
tidak terpuji ini. Pada bulan September 2001, pemerintah mulai mencium adanya
ketidakberesan dalam laporan pembukuan Enron. Pada bulan Oktober 2001, Enron
mengumumkan kerugian sebesar $US618 miliar dan nilai aset Enron menyusut
sebesar $US1,2 triliun dolar AS. Pada laporan keuangan yang sama diakui, bahwa
selama tujuh tahun terakhir, Enron selalu melebih-lebihkan laba bersih mereka.
Akibat laporan mengejutkan ini, nilai saham Enron mulai anjlok dan saat Enron
mengumumkan bahwa perusahaan harus gulung tingkar, 2 Desember 2001, harga saham
Enron hanya 26 sen. </span></div>
<div style="line-height: 150%; text-align: justify;">
<span style="color: black;">SUMBER
: <a href="http://blogakuntansikeuangan.blogspot.com/2013/01/5-kasus-pelanggaran-etika-profesi.html">http://blogakuntansikeuangan.blogspot.com/2013/01/5-kasus-pelanggaran-etika-profesi.html</a></span></div>
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<br /></div>
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<strong><span style="color: black; font-weight: normal;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></strong><strong><span style="color: black; font-weight: normal; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">KASUS 3 Penyimpangan Etika Pofesi Akuntansi </span></strong><strong><span style="color: black; font-weight: normal;"></span></strong></div>
<div align="center" style="margin-left: .5in; text-align: center;">
<strong><i><span style="color: black;">BPKP Akui 10 Kantor Akuntan Publik Melanggar SPAP</span></i></strong><span style="color: black;"></span></div>
<div style="line-height: 150%; text-align: justify; text-indent: .5in;">
Djarwoto dari
BPKP mengakui bahwa hasil laporan <em>Indonesian Corruption Watch</em> (ICW)
mengenai kantor KAP yang melanggar ketentuan memang 70% sama dengan temuan
BPKP. Persamaan itu, baik dari segi kebenaran maupun kelengkapan, setelah
mengevaluasi 10 kantor akuntan publik (KAP) yang melakukan audit terhadap 35
bank Bank Beku kegiatan Usaha (BBKU). </div>
<div style="line-height: 150%; text-align: justify;">
<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>Seperti
diketahui, ICW mengungkapkan adanya 10 kantor akuntan publik yang mempunyai
indikasi melakukan kolusi dengan pihak bank ketika mengaudit bank BBKU. ICW
mengaku bahwa hasil penyelidikan mereka bersumber pada laporan BPKP yang telah
masuk keranjang sampah alias tidak ditindaklanjuti.</div>
<div style="line-height: 150%; text-align: justify;">
<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>Djarwoto
mengakui bahwa memang benar dari sepuluh kantor akuntan publik tersebut
seluruhnya melanggar SPAP. Namun, Djarwoto membantah jika dikatakan
KAP-KAP tersebut melakukan kolusi ketika melakukan audit terhadap bank-bank
BBKU tersebut. Djarwoto menganggap kerusuhan pada Mei 1998 dan <em>rush</em>
terhadap bank lah yang menyebabkan ambruknya bank-bank.<span style="mso-spacerun: yes;"> </span>audit BPKP terhadap KAP-KAP yang melakukan
audit pada bank BBKU itu dilakukan pada september sampai Februari 2000 atas
perintah Menteri Keuangan melalui SK Menkeu No. 4 pada Oktober 1999.
Hasil laporan itu sudah disampaikan dengan surat sangat rahasia terhadap
Menkeu.</div>
<div style="line-height: 150%; text-align: justify;">
<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>Ruang
lingkup audit KAP terhadap bank-bank tersebut yang diselidiki oleh BPKP adalah
tahun buku 1997. Pasalnya, pada 1998 bank-bank sudah <em>collapse</em> dan
tidak mampu lagi membayar kantor akuntan publik untuk melakukan audit.</div>
<div style="line-height: 150%; text-align: justify;">
<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>Satu
KAP yang melakukan audit terhadap 2 bank BBKU tidak dapat di-<em>review</em>
oleh BPKP karena kantornya telah merger dengan KAP lain. Sementara audit
terhadap satu bank tidak berhasil diterbitkan karena tidak tercapai kesesuaian
dengan auditor, sehingga dinyatakan disclaimer. Dari 38 bank BBKU, ada 35 bank
yang diaudit.</div>
<div style="line-height: 150%; text-align: justify;">
SUMBER : <a href="http://antilicious.wordpress.com/2012/01/06/kasus-etika-profesi-akuntansi/">http://antilicious.wordpress.com/2012/01/06/kasus-etika-profesi-akuntansi/</a></div>
<div align="center" style="line-height: 150%; text-align: center;">
<br /></div>
<div align="center" style="line-height: 150%; text-align: center;">
SANKSI Penyimpangan
Etika Profesi Akuntansi</div>
<div style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span>Apabila
Akuntan Publik melakukan penyimpangan etika profesi akuntansi maka izinnya akan
dibekukan</div>
<div style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span>Seorang
Akuntan Publik Juga akan Dilarang memberikan jasa atestasi</div>
<div style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span>Seorang
Akuntan Juga dilarang melakukan Audit Umum, Audit Review, Audit Kinerja, dan
audit Khusus.</div>
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