pengertian bank menurut UU RI No.10 tahun 1998 tentang perbankan adalah " Badan usaha yang yang menghimpun dana dari masyarakat dalam bentuk simpanan dan menuyalurkannya kepada masyarakat dalam bentuk kredit atau bentuk-bentuk lainnya dalam rangka meningkatkan taraf hidup orang banyak."
tingkat kesehatan suatu bank menjadi tolak ukur kinerja keuangan yang sangat penting, karena sehat atau tidaknya suatu perbankan akan sangat mempengaruhi suatu perekonomian suatu negara. standar penilaian kesehatan suatu bank ditetapkan secara internasional dan diawasi secara ketat oleh bank sentral dinegara masing-masing, seperti dinegara Indonesia yang berperan sebagai bank sentral adalah Bank Indonesia.
tingkat kesehatan suatu bank dapat dianalisis dengan menggunakan metode CAMELS ( Capital,Assets, Management, Earning, Liquidity and Sensitivity to market risk ).
berdasarkan sedikit uraian diatas, saya memilih untuk membuat suatu penulisan ilmiah TENTANG TINGKAT KESEHATAN SUATU PERBANKAN DENGAN METODE CAMELS.
hobi yang tidak bisa aku tinggalkan sejak kecil
boneka lucu
Jumat, 02 April 2010
Minggu, 14 Maret 2010
max weber
tugas RISET Akuntansi
MAX WEBER
Maximilian Weber (lahir di Erfurt, Jerman, 21 April 1864 – meninggal di München, Jerman, 14 Juni 1920 pada umur 56 tahun) adalah seorang ahli ekonomi politik dan sosiolog dari Jerman yang dianggap sebagai salah satu pendiri ilmu sosiologi dan administrasi negara modern. Karya utamanya berhubungan dengan rasionalisasi dalam sosiologi agama dan pemerintahan, meski ia sering pula menulis di bidang ekonomi. Karyanya yang paling populer adalah esai yang berjudul Etika Protestan dan Semangat Kapitalisme, yang mengawali penelitiannya tentang sosiologi agama. Weber berpendapat bahwa agama adalah salah satu alasan utama bagi perkembangan yang berbeda antara budaya Barat dan Timur. Dalam karyanya yang terkenal lainnya, Politik sebagai Panggilan, Weber mendefinisikan negara sebagai sebuah lembaga yang memiliki monopoli dalam penggunaan kekuatan fisik secara sah, sebuah definisi yang menjadi penting dalam studi tentang ilmu politik Barat modern.
Sosiologi agama
Karya Weber dalam sosiologi agama bermula dari esai Etika Protestan dan Semangat Kapitalisme dan berlanjut dengan analisis Agama Tiongkok: Konfusianisme dan Taoisme, Agama India: Sosiologi Hindu dan Buddha, dan Yudaisme Kuno. Karyanya tentang agama-agama lain terhenti oleh kematiannya yang mendadak pada 1920, hingga ia tidak dapat melanjutkan penelitiannya tentang Yudaisme Kuno dengan penelitian-penelitian tentang Mazmur, Kitab Yakub, Yahudi Talmudi, Kekristenan awal dan Islam.
Tiga tema utamanya adalah efek pemikiran agama dalam kegiatan ekonomi, hubungan antara stratifikasi sosial dan pemikiran agama, dan pembedaan karakteristik budaya Barat.
Tujuannya adalah untuk menemukan alasan-alasan mengapa budaya Barat dan Timur berkembang mengikuti jalur yang berbeda. Dalam analisis terhadap temuannya, Weber berpendapat bahwa pemikiran agama Puritan (dan lebih luas lagi, Kristen) memiliki dampak besar dalam perkembangan sistem ekonomi Eropa dan Amerika Serikat, tapi juga mencatat bahwa hal-hal tersebut bukan satu-satunya faktor dalam perkembangan tersebut. Faktor-faktor penting lain yang dicatat oleh Weber termasuk rasionalisme terhadap upaya ilmiah, menggabungkan pengamatan dengan matematika, ilmu tentang pembelajaran dan yurisprudensi, sistematisasi terhadap administrasi pemerintahan dan usaha ekonomi. Pada akhirnya, studi tentang sosiologi agama, menurut Weber, semata-mata hanyalah meneliti meneliti satu fase emansipasi dari magi, yakni "pembebasan dunia dari pesona" ("disenchanment of the world") yang dianggapnya sebagai aspek pembeda yang penting dari budaya Barat.
Etika Protestan dan Semangat Kapitalisme
Sampul salah satu edisi The Protestant Ethic and the Spirit of Capitalism.
Esai Weber Etika Protestan dan Semangat Kapitalisme (Die protestantische Ethik und der Geist des Kapitalismus) adalah karyanya yang paling terkenal. Dikatakan bahwa tulisannya ini tidak boleh dipandang sebagai sebuah penelitian mendetail terhadap Protestanisme, melainkan lebih sebagai perkenalan terhadap karya-karya Weber selanjutnya, terutama penelitiannya tentang interaksi antara berbagai gagasan agama dan perilaku ekonomi.
Dalam Etika Protestan dan Semangant Kapitalisme, Weber mengajukan tesis bahwa etika dan pemikiran Puritan mempengaruhi perkembangan kapitalisme. Bakti keagamaan biasanya disertai dengan penolakan terhadap urusan duniawi, termasuk pengejaran ekonomi. Mengapa hal ini tidak terjadi dalam Protestanisme? Weber menjelaskan paradoks tersebut dalam esainya.
Ia mendefinisikan "semangat kapitalisme" sebagai gagasan dan kebiasaan yang mendukung pengejaran yang rasional terhadap keuntungan ekonomi. Weber menunjukkan bahwa semangat seperti itu tidak terbatas pada budaya Barat, apabila dipertimbangkan sebagai sikap individual, tetapi bahwa individu-individu seperti itu -- para wiraswasta yang heroik, begitu Weber menyebut mereka -- tidak dapat dengan sendirinya membangun sebuah tatanan ekonomi yang baru (pelacur). Di antara kecenderungan-kecenderungan yang diidentifikasikan oleh Weber adalah keserakahan akan keuntungan dengan upaya yang minimum, gagasan bahwa kerja adalah kutuk dan beban yang harus dihindari, khususnya apabila hal itu melampaui apa yang secukupnya dibutuhkan untuk hidup yang sederhana. "Agar suatu cara hidup yang teradaptasi dengan baik dengan ciri-ciri khusus kapitalisme," demikian Weber menulis, "dapat mendominasi yang lainnya, hidup itu harus dimulai di suatu tempat, dan bukan dalam diri individu yang terisolasi semata, melainkan sebagai suatu cara hidup yang lazim bagi keseluruhan kelompok manusia."
Setelah mendefinisikan semangat kapitalisme, Weber berpendapat bahwa ada banyak alasan untuk mencari asal-usulnya di dalam gagasan-gagasan keagamaan dari Reformasi. Banyak pengamat seperti William Petty, Montesquieu, Henry Thomas Buckle, John Keats, dan lain-lainnya yang telah berkomentar tentang hubungan yang dekat antara Protestanisme dengan perkembangan semangat perdagangan.
Weber menunjukkan bahwa tipe-tipe Protestanisme tertentu mendukung pengejaran rasional akan keuntungan ekonomi dan aktivitas duniawi yang telah diberikan arti rohani dan moral yang positif. Ini bukanlah tujuan dari ide-ide keagamaan, melainkan lebih merupakan sebuah produk sampingan – logika turunan dari doktrin-doktrin tersebut dan saran yang didasarkan pada pemikiran mereka yang secara langsung dan tidak langsung mendorong perencanaan dan penyangkalan-diri dalam pengejaran keuntungan ekonomi.
Weber menyatakan dia menghentikan riset tentang Protestanisme karena koleganya Ernst Troeltsch, seorang teolog profesional, telah memulai penulisan buku The Social Teachings of the Christian Churches and Sects. Alasan lainnya adalah esai tersebut telah menyediakan perspektif untuk perbandingan yang luas bagi agama dan masyarakat, yang dilanjutkannya kelak dalam karya-karyanya berikutnya.
Frase "etika kerja" yang digunakan dalam komentar modern adalah turunan dari "etika Protestan" yang dibahas oleh Weber. Istilah ini diambil ketika gagasan tentang etika Protestan digeneralisasikan terhadap orang Jepang, orang Yahudi, dan orang-orang non-Kristen.
sumber : http://id.wikipedia.org/wiki/Maximilian_Weber
Pendapat tentang Max Weber.
didalam sejarah ahli filsuf dunia banyak sekali para ahli filsuf yang sangat terkenal dan disegani oleh masyarakat.karena karya-karyanya yang sangat bagus dan menjadi pedoman bagi sebagian masyarakat.
salah satunya adalah Max Weber. max weber adalah salah satu ahli filsuf dunia yang sudah tidak asing lagi ditelinga/didengar oleh masyarakat,karena karya-karya nya yang sangat popular baik dalam bidang ekonomi politik, sosiologi dan administrasi negara modern. Karya utamanya berhubungan dengan rasionalisasi dalam sosiologi agama dan pemerintahan, meski ia sering pula menulis di bidang ekonomi.
prestasi max weber tidak diragukan lagi, diJerman max weber dianggap sebagai salah satu pendiri ilmu sosiologi dan administrasi negara modern.
banyak sekali karya-karya popular max weber, namun karena kematiannya yang mendadak pada 1920, hingga ia tidak dapat melanjutkan penelitiannya.
MAX WEBER
Maximilian Weber (lahir di Erfurt, Jerman, 21 April 1864 – meninggal di München, Jerman, 14 Juni 1920 pada umur 56 tahun) adalah seorang ahli ekonomi politik dan sosiolog dari Jerman yang dianggap sebagai salah satu pendiri ilmu sosiologi dan administrasi negara modern. Karya utamanya berhubungan dengan rasionalisasi dalam sosiologi agama dan pemerintahan, meski ia sering pula menulis di bidang ekonomi. Karyanya yang paling populer adalah esai yang berjudul Etika Protestan dan Semangat Kapitalisme, yang mengawali penelitiannya tentang sosiologi agama. Weber berpendapat bahwa agama adalah salah satu alasan utama bagi perkembangan yang berbeda antara budaya Barat dan Timur. Dalam karyanya yang terkenal lainnya, Politik sebagai Panggilan, Weber mendefinisikan negara sebagai sebuah lembaga yang memiliki monopoli dalam penggunaan kekuatan fisik secara sah, sebuah definisi yang menjadi penting dalam studi tentang ilmu politik Barat modern.
Sosiologi agama
Karya Weber dalam sosiologi agama bermula dari esai Etika Protestan dan Semangat Kapitalisme dan berlanjut dengan analisis Agama Tiongkok: Konfusianisme dan Taoisme, Agama India: Sosiologi Hindu dan Buddha, dan Yudaisme Kuno. Karyanya tentang agama-agama lain terhenti oleh kematiannya yang mendadak pada 1920, hingga ia tidak dapat melanjutkan penelitiannya tentang Yudaisme Kuno dengan penelitian-penelitian tentang Mazmur, Kitab Yakub, Yahudi Talmudi, Kekristenan awal dan Islam.
Tiga tema utamanya adalah efek pemikiran agama dalam kegiatan ekonomi, hubungan antara stratifikasi sosial dan pemikiran agama, dan pembedaan karakteristik budaya Barat.
Tujuannya adalah untuk menemukan alasan-alasan mengapa budaya Barat dan Timur berkembang mengikuti jalur yang berbeda. Dalam analisis terhadap temuannya, Weber berpendapat bahwa pemikiran agama Puritan (dan lebih luas lagi, Kristen) memiliki dampak besar dalam perkembangan sistem ekonomi Eropa dan Amerika Serikat, tapi juga mencatat bahwa hal-hal tersebut bukan satu-satunya faktor dalam perkembangan tersebut. Faktor-faktor penting lain yang dicatat oleh Weber termasuk rasionalisme terhadap upaya ilmiah, menggabungkan pengamatan dengan matematika, ilmu tentang pembelajaran dan yurisprudensi, sistematisasi terhadap administrasi pemerintahan dan usaha ekonomi. Pada akhirnya, studi tentang sosiologi agama, menurut Weber, semata-mata hanyalah meneliti meneliti satu fase emansipasi dari magi, yakni "pembebasan dunia dari pesona" ("disenchanment of the world") yang dianggapnya sebagai aspek pembeda yang penting dari budaya Barat.
Etika Protestan dan Semangat Kapitalisme
Sampul salah satu edisi The Protestant Ethic and the Spirit of Capitalism.
Esai Weber Etika Protestan dan Semangat Kapitalisme (Die protestantische Ethik und der Geist des Kapitalismus) adalah karyanya yang paling terkenal. Dikatakan bahwa tulisannya ini tidak boleh dipandang sebagai sebuah penelitian mendetail terhadap Protestanisme, melainkan lebih sebagai perkenalan terhadap karya-karya Weber selanjutnya, terutama penelitiannya tentang interaksi antara berbagai gagasan agama dan perilaku ekonomi.
Dalam Etika Protestan dan Semangant Kapitalisme, Weber mengajukan tesis bahwa etika dan pemikiran Puritan mempengaruhi perkembangan kapitalisme. Bakti keagamaan biasanya disertai dengan penolakan terhadap urusan duniawi, termasuk pengejaran ekonomi. Mengapa hal ini tidak terjadi dalam Protestanisme? Weber menjelaskan paradoks tersebut dalam esainya.
Ia mendefinisikan "semangat kapitalisme" sebagai gagasan dan kebiasaan yang mendukung pengejaran yang rasional terhadap keuntungan ekonomi. Weber menunjukkan bahwa semangat seperti itu tidak terbatas pada budaya Barat, apabila dipertimbangkan sebagai sikap individual, tetapi bahwa individu-individu seperti itu -- para wiraswasta yang heroik, begitu Weber menyebut mereka -- tidak dapat dengan sendirinya membangun sebuah tatanan ekonomi yang baru (pelacur). Di antara kecenderungan-kecenderungan yang diidentifikasikan oleh Weber adalah keserakahan akan keuntungan dengan upaya yang minimum, gagasan bahwa kerja adalah kutuk dan beban yang harus dihindari, khususnya apabila hal itu melampaui apa yang secukupnya dibutuhkan untuk hidup yang sederhana. "Agar suatu cara hidup yang teradaptasi dengan baik dengan ciri-ciri khusus kapitalisme," demikian Weber menulis, "dapat mendominasi yang lainnya, hidup itu harus dimulai di suatu tempat, dan bukan dalam diri individu yang terisolasi semata, melainkan sebagai suatu cara hidup yang lazim bagi keseluruhan kelompok manusia."
Setelah mendefinisikan semangat kapitalisme, Weber berpendapat bahwa ada banyak alasan untuk mencari asal-usulnya di dalam gagasan-gagasan keagamaan dari Reformasi. Banyak pengamat seperti William Petty, Montesquieu, Henry Thomas Buckle, John Keats, dan lain-lainnya yang telah berkomentar tentang hubungan yang dekat antara Protestanisme dengan perkembangan semangat perdagangan.
Weber menunjukkan bahwa tipe-tipe Protestanisme tertentu mendukung pengejaran rasional akan keuntungan ekonomi dan aktivitas duniawi yang telah diberikan arti rohani dan moral yang positif. Ini bukanlah tujuan dari ide-ide keagamaan, melainkan lebih merupakan sebuah produk sampingan – logika turunan dari doktrin-doktrin tersebut dan saran yang didasarkan pada pemikiran mereka yang secara langsung dan tidak langsung mendorong perencanaan dan penyangkalan-diri dalam pengejaran keuntungan ekonomi.
Weber menyatakan dia menghentikan riset tentang Protestanisme karena koleganya Ernst Troeltsch, seorang teolog profesional, telah memulai penulisan buku The Social Teachings of the Christian Churches and Sects. Alasan lainnya adalah esai tersebut telah menyediakan perspektif untuk perbandingan yang luas bagi agama dan masyarakat, yang dilanjutkannya kelak dalam karya-karyanya berikutnya.
Frase "etika kerja" yang digunakan dalam komentar modern adalah turunan dari "etika Protestan" yang dibahas oleh Weber. Istilah ini diambil ketika gagasan tentang etika Protestan digeneralisasikan terhadap orang Jepang, orang Yahudi, dan orang-orang non-Kristen.
sumber : http://id.wikipedia.org/wiki/Maximilian_Weber
Pendapat tentang Max Weber.
didalam sejarah ahli filsuf dunia banyak sekali para ahli filsuf yang sangat terkenal dan disegani oleh masyarakat.karena karya-karyanya yang sangat bagus dan menjadi pedoman bagi sebagian masyarakat.
salah satunya adalah Max Weber. max weber adalah salah satu ahli filsuf dunia yang sudah tidak asing lagi ditelinga/didengar oleh masyarakat,karena karya-karya nya yang sangat popular baik dalam bidang ekonomi politik, sosiologi dan administrasi negara modern. Karya utamanya berhubungan dengan rasionalisasi dalam sosiologi agama dan pemerintahan, meski ia sering pula menulis di bidang ekonomi.
prestasi max weber tidak diragukan lagi, diJerman max weber dianggap sebagai salah satu pendiri ilmu sosiologi dan administrasi negara modern.
banyak sekali karya-karya popular max weber, namun karena kematiannya yang mendadak pada 1920, hingga ia tidak dapat melanjutkan penelitiannya.
Kamis, 04 Maret 2010
Tugas Softskill kelompok
Tugas Softskill kelompok
March 4, 2010 - Posted by ds_putry
Standar Pelaporan Keuangan Internasional (IFRS) adalah Standar, [1] Interpretasi dan Kerangka [2] [3] yang diadopsi oleh Dewan Standar Akuntansi Internasional (IASB).
Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). Banyak membentuk bagian dari standar IFRS yang dikenal dengan nama yang lebih tua Standar Akuntansi Internasional (IAS). IAS were issued between 1973 and 2001 by the Board of the International Accounting Standards Committee (IASC). IAS yang diterbitkan antara tahun 1973 dan 2001 oleh Dewan Komite Standar Akuntansi Internasional (IASC). On 1 April 2001, the new IASB took over from the IASC the responsibility for setting International Accounting Standards. Pada tanggal 1 April 2001, yang baru mengambil alih IASB dari IASC tanggung jawab untuk menetapkan Standar Akuntansi Internasional. During its first meeting the new Board adopted existing IAS and SICs. Selama pertemuan pertama Dewan baru diadopsi IAS dan SICs yang ada. The IASB has continued to develop standards calling the new standards IFRS. Yang IASB terus mengembangkan memanggil standar IFRS standar-standar baru. Struktur IFRS
IFRS are considered a “principles based” set of standards in that they establish broad rules as well as dictating specific treatments. IFRS dianggap sebagai “berdasarkan prinsip” set standar dalam bahwa mereka menetapkan aturan-aturan yang luas serta mendikte perawatan khusus.
International Financial Reporting Standards comprise: Standar Pelaporan Keuangan Internasional terdiri dari:
* International Financial Reporting Standards (IFRS) - standards issued after 2001 Standar Pelaporan Keuangan Internasional (IFRS) - standar yang dikeluarkan setelah tahun 2001
* International Accounting Standards (IAS) - standards issued before 2001 Standar Akuntansi Internasional (IAS) - standar yang dikeluarkan sebelum 2001
* Interpretations originated from the International Financial Reporting Interpretations Committee (IFRIC) - issued after 2001 Penafsiran berasal dari International Financial Reporting Interpretations Committee (IFRIC) - yang dikeluarkan setelah 2001
* Standing Interpretations Committee (SIC) - issued before 2001 Standing Interpretations Committee (SIC) - yang dikeluarkan sebelum 2001
There is also a Framework for the Preparation and Presentation of Financial Statements which describes the principles underlying IFRS… Ada juga Kerangka Persiapan dan Penyajian Laporan Keuangan yang menggambarkan prinsip-prinsip yang mendasari IFRS …
IAS 8 Par. IAS 8 Par. 11 11
“In making the judgement described in paragraph 10, management shall refer to, and consider the applicability of, the following sources in descending order: “Dalam membuat penilaian yang dijelaskan dalam ayat 10, manajemen akan merujuk kepada, dan mempertimbangkan penerapan, sumber-sumber berikut dalam urutan:
(a) the requirements and guidance in Standards and Interpretations dealing with similar and related issues; and (a) persyaratan dan bimbingan dalam Standar dan interpretasi yang sama dan menghadapi isu-isu yang terkait dan
(b) the definitions, recognition criteria and measurement concepts for assets, liabilities, income and expenses in the Framework .” (b) definisi, kriteria pengakuan dan pengukuran konsep-konsep untuk aset, kewajiban, pendapatan dan pengeluaran dalam Framework. ”
Persyaratan IFRS
IFRS laporan keuangan terdiri dari (IAS1.8)
* a Statement of Financial Position yang Pernyataan Posisi Keuangan
* a comprehensive income statement yang komprehensif laporan laba rugi
* either a statement of changes in equity (SOCE) or a statement of recognised income or expense (“SORIE”) baik pernyataan perubahan ekuitas (SOCE) atau pernyataan pendapatan atau biaya diakui ( “SORIE”)
* a cash flow statement or statement of cash flows sebuah pernyataan arus kas atau laporan arus kas
* notes, including a summary of the significant accounting policies catatan, termasuk ringkasan kebijakan akuntansi yang signifikan
Comparative information is provided for the previous reporting period (IAS 1.36). Informasi komparatif diberikan untuk periode pelaporan sebelumnya (IAS 1,36). An entity preparing IFRS accounts for the first time must apply IFRS in full for the current and comparative period although there are transitional exemptions (IFRS1.7). Sebuah entitas mempersiapkan rekening IFRS untuk pertama kalinya harus menerapkan IFRS secara penuh untuk saat ini dan periode perbandingan peralihan walaupun ada pengecualian (IFRS1.7).
On 6 September 2007, the IASB issued a revised IAS 1 Presentation of Financial Statements. Tanggal 6 September 2007, IASB menerbitkan revisi IAS 1 Penyajian Laporan Keuangan. The main changes from the previous version are to require that an entity must: Utama perubahan dari versi sebelumnya adalah untuk mensyaratkan bahwa suatu entitas harus:
* present all non-owner changes in equity (that is, ‘comprehensive income’ ) either in one statement of comprehensive income or in two statements (a separate income statement and a statement of comprehensive income). sekarang semua pemilik non-perubahan ekuitas (yaitu, ‘pendapatan komprehensif’) baik dalam satu pernyataan yang komprehensif pendapatan atau dalam dua pernyataan (pernyataan pendapatan yang terpisah dan pernyataan pendapatan komprehensif). Components of comprehensive income may not be presented in the statement of changes in equity. Komponen dari pendapatan komprehensif tidak dapat disajikan dalam laporan perubahan ekuitas.
* present a statement of financial position (balance sheet) as at the beginning of the earliest comparative period in a complete set of financial statements when the entity applies an accounting menyajikan laporan posisi keuangan (neraca) seperti pada awal periode komparatif paling awal dalam satu set lengkap laporan keuangan ketika berlaku entitas akuntansi
* ‘balance sheet’ will become ’statement of financial position’ ‘neraca’ akan menjadi ‘pernyataan posisi keuangan’
* ‘income statement’ will become ’statement of comprehensive income’ ‘laba rugi’ akan menjadi ‘pernyataan dari pendapatan komprehensif’
* ‘cash flow statement’ will become ’statement of cash flows’. ‘pernyataan arus kas’ akan menjadi ‘pernyataan arus kas’.
The revised IAS 1 is effective for annual periods beginning on or after 1 January 2009. Revisi IAS 1 adalah efektif untuk periode tahunan yang dimulai pada atau setelah tanggal 1 Januari 2009. Early adoption is permitted. Adopsi awal diperbolehkan.
Adopsi IFRS
IFRS are used in many parts of the world, including the European Union , Hong Kong, Australia, Malaysia , Pakistan , GCC countries , Russia, South Africa, Singapore and Turkey . IFRS digunakan di banyak bagian dunia, termasuk Uni Eropa, Hong Kong, Australia, Malaysia, Pakistan, negara-negara GCC, Rusia, Afrika Selatan, Singapura, dan Turki. As of 27 August 2008, more than 113 countries around the world, including all of Europe, currently require or permit IFRS reporting. Sebagai dari 27 September 2008, lebih dari 113 negara di seluruh dunia, termasuk seluruh Eropa, saat ini membutuhkan atau mengizinkan IFRS pelaporan. Approximately 85 of those countries require IFRS reporting for all domestic, listed companies. [ 7 ] Sekitar 85 dari negara-negara tersebut memerlukan pelaporan IFRS untuk semua domestik, perusahaan-perusahaan yang terdaftar. [7]
Tujuan
IFRS 1 First-time Adoption of International Financial Reporting Standards sets out the procedures that an entity must follow when it adopts IFRSs for the first time as the basis for preparing its general purpose financial statements. IFRS 1 First-time Adopsi Standar Pelaporan Keuangan Internasional menetapkan prosedur bahwa suatu entitas harus ikuti ketika mengadopsi IFRSs untuk pertama kali sebagai dasar untuk mempersiapkan tujuan umum laporan keuangan. Sumber :http://translate.google.co.id/translate?hl=id&sl=en&u=http://en.wikipedia.org/wiki/International_Financial_Reporting_Standards&ei=G3qPS8zcDJLHrAeR9JyNCw&sa=X&oi=translate&ct=result&resnum=3&ved=0CB8Q7gEwAg&prev=/search%3Fq%3Difrs%26num%3D30%26hl%3Did%26newwindow%3D1%26client%3Dfirefox-a%26sa%3DN%26rls%3Dorg.mozilla:en-US:official
http://translate.google.co.id/translate?hl=id&sl=en&u=http://en.wikipedia.org/wiki/International_Financial_Reporting_Standards&ei=G3qPS8zcDJLHrAeR9JyNCw&sa=X&oi=translate&ct=result&resnum=3&ved=0CB8Q7gEwAg&prev=/search%3Fq%3Difrs%26num%3D30%26hl%3Did%26newwindow%3D1%26client%3Dfirefox-a%26sa%3DN%26rls%3Dorg.mozilla:en-US:official
IFRS: Flows of Things Kapitalisme
Dasar dari penerapan IFRS sebenarnya adalah masuknya siapapun yang mengadopsi IFRS dalam globalisasi liberalisasi financial market dan harmonisasi standar akuntansi dalam mendorong tersebarnya pada praktik secara umum. Merujuk pemikiran Burchell et al. (1980) seperti diungkapkan kembali oleh Graham dan Neu (2003) bahwa akuntansi termasuk di dalamnya IFRS sebagai implementasi riilnya digunakan atau untuk melayani dua kepentingan, kompleksitas internal organisasi dan praktik sosial lebih luas. Mekanisme seperti itu berdampak pada penyebaran perubahan akuntansi, berupa teknologi akuntansi, hubungannya dengan kepentingan organisasi menjadi organisasi supranasional atau transnasional (MNC’s). Penyesuaian teknologi akuntansi dalam praktik organisasi supranasional melayani tujuan yang sama dengan organisasi konvensional, tetapi berbeda mekanismenya yaitu melakukan aktivitas yang dinamakan “aliran lintas batas melampaui ruang dan waktu” (cross-border flows beyond time and space), seperti aliran modal, produk, informasi, kebijakan dan orang.
Akuntansi untuk aliran lintas batas melampaui ruang dan waktu menciptakan bentuk sesuai perbedaan sosial yang melampaui simbol dan mitos. Perbedaan sosial berkaitan dengan asimetri kekayaan (wealth) dan kekuasaan (power) yang eksis di berbagai wilayah secara internasional. Hasil teknologi akuntansinya dalam organisasi supranational membantu menciptakan dan menyeimbangkan kondisi ketidakstabilan antara pusat dan pinggiran, antara non-majority world dan majority world. Graham dan Neu (2003) melihat bahwa teknologi dan praktik akuntansi yang dijalankan MNC’s ternyata bukan hanya melakukan tata kelola aliran lintas batas melampaui ruang dan waktu saja, tetapi mereka menyodorkan “praktik standarisasi” lintas batas. Lebih jauh, desakan standarisasi ternyata bermuatan ekonomi politik untuk kepentingan MNC’s mempergunakan berbagai institusinya.
Tabel Flows of ‘Things’
flows
Sumber: Graham dan Neu (2003, 454) dimodifikasi
Salah satu kepentingan IFRS dapat dilihat dari dampaknya setelah diterapkan adalah untuk kepentingan kepastian aliran atau arus kas perusahaan “bermain monopoli” di berbagai flows of things. Ujung-ujungnya adalah dijalankannya “permainan monopoli” dengan laporan arus kas sebagai alat bantu pemetaan kekuatan keuangan perusahaan untuk mengantisipasi “dadu mesin” dari bursa saham yang disebut Electronically Operated Global Casino (Casino Global Elektronik), atau dalam bahasa Castells disebut sebagai Automaton (Capra 2003, 120). Automaton menurut Castells adalah ciptaan inti ekonomi hasil proses globalisasi keuangan yang secara tegas mengatur kehidupan manusia. Bukan robot-robot yang menghilangkan lapangan kerja atau komputer-komputer pemerintah, tetapi mesin-mesin globalisasi berbentuk transaksi keuangan elektroniklah yang mengambil alih dunia manusia. Logika automaton bukanlah aturan-aturan pasar tradisional, dinamika aliran keuangan yang digerakkannya saat ini di luar kendali-kendali pemerintahan negara, perusahaan-perusahaan dan lembaga-lembaga keuangan. Akan tetapi pada keluwesan dan ketepatan teknologi informasi dan komunikasi baru, regulasi ekonomi global yang efektif secara teknis menjadi masuk akal.
sumber :http://ajidedim.wordpress.com/2009/11/08/ifrs-sekularisasi-dan-neoliberalisme-akuntansi-bagian-1/
oleh: Aji Dedi Mulawarman
kelompok :
Desi Silviana Eka Putri 20207287
Weni Sondari Wangi 21207156
March 4, 2010 - Posted by ds_putry
Standar Pelaporan Keuangan Internasional (IFRS) adalah Standar, [1] Interpretasi dan Kerangka [2] [3] yang diadopsi oleh Dewan Standar Akuntansi Internasional (IASB).
Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). Banyak membentuk bagian dari standar IFRS yang dikenal dengan nama yang lebih tua Standar Akuntansi Internasional (IAS). IAS were issued between 1973 and 2001 by the Board of the International Accounting Standards Committee (IASC). IAS yang diterbitkan antara tahun 1973 dan 2001 oleh Dewan Komite Standar Akuntansi Internasional (IASC). On 1 April 2001, the new IASB took over from the IASC the responsibility for setting International Accounting Standards. Pada tanggal 1 April 2001, yang baru mengambil alih IASB dari IASC tanggung jawab untuk menetapkan Standar Akuntansi Internasional. During its first meeting the new Board adopted existing IAS and SICs. Selama pertemuan pertama Dewan baru diadopsi IAS dan SICs yang ada. The IASB has continued to develop standards calling the new standards IFRS. Yang IASB terus mengembangkan memanggil standar IFRS standar-standar baru. Struktur IFRS
IFRS are considered a “principles based” set of standards in that they establish broad rules as well as dictating specific treatments. IFRS dianggap sebagai “berdasarkan prinsip” set standar dalam bahwa mereka menetapkan aturan-aturan yang luas serta mendikte perawatan khusus.
International Financial Reporting Standards comprise: Standar Pelaporan Keuangan Internasional terdiri dari:
* International Financial Reporting Standards (IFRS) - standards issued after 2001 Standar Pelaporan Keuangan Internasional (IFRS) - standar yang dikeluarkan setelah tahun 2001
* International Accounting Standards (IAS) - standards issued before 2001 Standar Akuntansi Internasional (IAS) - standar yang dikeluarkan sebelum 2001
* Interpretations originated from the International Financial Reporting Interpretations Committee (IFRIC) - issued after 2001 Penafsiran berasal dari International Financial Reporting Interpretations Committee (IFRIC) - yang dikeluarkan setelah 2001
* Standing Interpretations Committee (SIC) - issued before 2001 Standing Interpretations Committee (SIC) - yang dikeluarkan sebelum 2001
There is also a Framework for the Preparation and Presentation of Financial Statements which describes the principles underlying IFRS… Ada juga Kerangka Persiapan dan Penyajian Laporan Keuangan yang menggambarkan prinsip-prinsip yang mendasari IFRS …
IAS 8 Par. IAS 8 Par. 11 11
“In making the judgement described in paragraph 10, management shall refer to, and consider the applicability of, the following sources in descending order: “Dalam membuat penilaian yang dijelaskan dalam ayat 10, manajemen akan merujuk kepada, dan mempertimbangkan penerapan, sumber-sumber berikut dalam urutan:
(a) the requirements and guidance in Standards and Interpretations dealing with similar and related issues; and (a) persyaratan dan bimbingan dalam Standar dan interpretasi yang sama dan menghadapi isu-isu yang terkait dan
(b) the definitions, recognition criteria and measurement concepts for assets, liabilities, income and expenses in the Framework .” (b) definisi, kriteria pengakuan dan pengukuran konsep-konsep untuk aset, kewajiban, pendapatan dan pengeluaran dalam Framework. ”
Persyaratan IFRS
IFRS laporan keuangan terdiri dari (IAS1.8)
* a Statement of Financial Position yang Pernyataan Posisi Keuangan
* a comprehensive income statement yang komprehensif laporan laba rugi
* either a statement of changes in equity (SOCE) or a statement of recognised income or expense (“SORIE”) baik pernyataan perubahan ekuitas (SOCE) atau pernyataan pendapatan atau biaya diakui ( “SORIE”)
* a cash flow statement or statement of cash flows sebuah pernyataan arus kas atau laporan arus kas
* notes, including a summary of the significant accounting policies catatan, termasuk ringkasan kebijakan akuntansi yang signifikan
Comparative information is provided for the previous reporting period (IAS 1.36). Informasi komparatif diberikan untuk periode pelaporan sebelumnya (IAS 1,36). An entity preparing IFRS accounts for the first time must apply IFRS in full for the current and comparative period although there are transitional exemptions (IFRS1.7). Sebuah entitas mempersiapkan rekening IFRS untuk pertama kalinya harus menerapkan IFRS secara penuh untuk saat ini dan periode perbandingan peralihan walaupun ada pengecualian (IFRS1.7).
On 6 September 2007, the IASB issued a revised IAS 1 Presentation of Financial Statements. Tanggal 6 September 2007, IASB menerbitkan revisi IAS 1 Penyajian Laporan Keuangan. The main changes from the previous version are to require that an entity must: Utama perubahan dari versi sebelumnya adalah untuk mensyaratkan bahwa suatu entitas harus:
* present all non-owner changes in equity (that is, ‘comprehensive income’ ) either in one statement of comprehensive income or in two statements (a separate income statement and a statement of comprehensive income). sekarang semua pemilik non-perubahan ekuitas (yaitu, ‘pendapatan komprehensif’) baik dalam satu pernyataan yang komprehensif pendapatan atau dalam dua pernyataan (pernyataan pendapatan yang terpisah dan pernyataan pendapatan komprehensif). Components of comprehensive income may not be presented in the statement of changes in equity. Komponen dari pendapatan komprehensif tidak dapat disajikan dalam laporan perubahan ekuitas.
* present a statement of financial position (balance sheet) as at the beginning of the earliest comparative period in a complete set of financial statements when the entity applies an accounting menyajikan laporan posisi keuangan (neraca) seperti pada awal periode komparatif paling awal dalam satu set lengkap laporan keuangan ketika berlaku entitas akuntansi
* ‘balance sheet’ will become ’statement of financial position’ ‘neraca’ akan menjadi ‘pernyataan posisi keuangan’
* ‘income statement’ will become ’statement of comprehensive income’ ‘laba rugi’ akan menjadi ‘pernyataan dari pendapatan komprehensif’
* ‘cash flow statement’ will become ’statement of cash flows’. ‘pernyataan arus kas’ akan menjadi ‘pernyataan arus kas’.
The revised IAS 1 is effective for annual periods beginning on or after 1 January 2009. Revisi IAS 1 adalah efektif untuk periode tahunan yang dimulai pada atau setelah tanggal 1 Januari 2009. Early adoption is permitted. Adopsi awal diperbolehkan.
Adopsi IFRS
IFRS are used in many parts of the world, including the European Union , Hong Kong, Australia, Malaysia , Pakistan , GCC countries , Russia, South Africa, Singapore and Turkey . IFRS digunakan di banyak bagian dunia, termasuk Uni Eropa, Hong Kong, Australia, Malaysia, Pakistan, negara-negara GCC, Rusia, Afrika Selatan, Singapura, dan Turki. As of 27 August 2008, more than 113 countries around the world, including all of Europe, currently require or permit IFRS reporting. Sebagai dari 27 September 2008, lebih dari 113 negara di seluruh dunia, termasuk seluruh Eropa, saat ini membutuhkan atau mengizinkan IFRS pelaporan. Approximately 85 of those countries require IFRS reporting for all domestic, listed companies. [ 7 ] Sekitar 85 dari negara-negara tersebut memerlukan pelaporan IFRS untuk semua domestik, perusahaan-perusahaan yang terdaftar. [7]
Tujuan
IFRS 1 First-time Adoption of International Financial Reporting Standards sets out the procedures that an entity must follow when it adopts IFRSs for the first time as the basis for preparing its general purpose financial statements. IFRS 1 First-time Adopsi Standar Pelaporan Keuangan Internasional menetapkan prosedur bahwa suatu entitas harus ikuti ketika mengadopsi IFRSs untuk pertama kali sebagai dasar untuk mempersiapkan tujuan umum laporan keuangan. Sumber :http://translate.google.co.id/translate?hl=id&sl=en&u=http://en.wikipedia.org/wiki/International_Financial_Reporting_Standards&ei=G3qPS8zcDJLHrAeR9JyNCw&sa=X&oi=translate&ct=result&resnum=3&ved=0CB8Q7gEwAg&prev=/search%3Fq%3Difrs%26num%3D30%26hl%3Did%26newwindow%3D1%26client%3Dfirefox-a%26sa%3DN%26rls%3Dorg.mozilla:en-US:official
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IFRS: Flows of Things Kapitalisme
Dasar dari penerapan IFRS sebenarnya adalah masuknya siapapun yang mengadopsi IFRS dalam globalisasi liberalisasi financial market dan harmonisasi standar akuntansi dalam mendorong tersebarnya pada praktik secara umum. Merujuk pemikiran Burchell et al. (1980) seperti diungkapkan kembali oleh Graham dan Neu (2003) bahwa akuntansi termasuk di dalamnya IFRS sebagai implementasi riilnya digunakan atau untuk melayani dua kepentingan, kompleksitas internal organisasi dan praktik sosial lebih luas. Mekanisme seperti itu berdampak pada penyebaran perubahan akuntansi, berupa teknologi akuntansi, hubungannya dengan kepentingan organisasi menjadi organisasi supranasional atau transnasional (MNC’s). Penyesuaian teknologi akuntansi dalam praktik organisasi supranasional melayani tujuan yang sama dengan organisasi konvensional, tetapi berbeda mekanismenya yaitu melakukan aktivitas yang dinamakan “aliran lintas batas melampaui ruang dan waktu” (cross-border flows beyond time and space), seperti aliran modal, produk, informasi, kebijakan dan orang.
Akuntansi untuk aliran lintas batas melampaui ruang dan waktu menciptakan bentuk sesuai perbedaan sosial yang melampaui simbol dan mitos. Perbedaan sosial berkaitan dengan asimetri kekayaan (wealth) dan kekuasaan (power) yang eksis di berbagai wilayah secara internasional. Hasil teknologi akuntansinya dalam organisasi supranational membantu menciptakan dan menyeimbangkan kondisi ketidakstabilan antara pusat dan pinggiran, antara non-majority world dan majority world. Graham dan Neu (2003) melihat bahwa teknologi dan praktik akuntansi yang dijalankan MNC’s ternyata bukan hanya melakukan tata kelola aliran lintas batas melampaui ruang dan waktu saja, tetapi mereka menyodorkan “praktik standarisasi” lintas batas. Lebih jauh, desakan standarisasi ternyata bermuatan ekonomi politik untuk kepentingan MNC’s mempergunakan berbagai institusinya.
Tabel Flows of ‘Things’
flows
Sumber: Graham dan Neu (2003, 454) dimodifikasi
Salah satu kepentingan IFRS dapat dilihat dari dampaknya setelah diterapkan adalah untuk kepentingan kepastian aliran atau arus kas perusahaan “bermain monopoli” di berbagai flows of things. Ujung-ujungnya adalah dijalankannya “permainan monopoli” dengan laporan arus kas sebagai alat bantu pemetaan kekuatan keuangan perusahaan untuk mengantisipasi “dadu mesin” dari bursa saham yang disebut Electronically Operated Global Casino (Casino Global Elektronik), atau dalam bahasa Castells disebut sebagai Automaton (Capra 2003, 120). Automaton menurut Castells adalah ciptaan inti ekonomi hasil proses globalisasi keuangan yang secara tegas mengatur kehidupan manusia. Bukan robot-robot yang menghilangkan lapangan kerja atau komputer-komputer pemerintah, tetapi mesin-mesin globalisasi berbentuk transaksi keuangan elektroniklah yang mengambil alih dunia manusia. Logika automaton bukanlah aturan-aturan pasar tradisional, dinamika aliran keuangan yang digerakkannya saat ini di luar kendali-kendali pemerintahan negara, perusahaan-perusahaan dan lembaga-lembaga keuangan. Akan tetapi pada keluwesan dan ketepatan teknologi informasi dan komunikasi baru, regulasi ekonomi global yang efektif secara teknis menjadi masuk akal.
sumber :http://ajidedim.wordpress.com/2009/11/08/ifrs-sekularisasi-dan-neoliberalisme-akuntansi-bagian-1/
oleh: Aji Dedi Mulawarman
kelompok :
Desi Silviana Eka Putri 20207287
Weni Sondari Wangi 21207156
tugas sobskill
nama kelompok;
desi silviana eka putri (20207287)
weni sondari wangi (21207156)
IFRS: Flows of Things Kapitalisme
Dasar dari penerapan IFRS sebenarnya adalah masuknya siapapun yang mengadopsi IFRS dalam globalisasi liberalisasi financial market dan harmonisasi standar akuntansi dalam mendorong tersebarnya pada praktik secara umum. Merujuk pemikiran Burchell et al. (1980) seperti diungkapkan kembali oleh Graham dan Neu (2003) bahwa akuntansi termasuk di dalamnya IFRS sebagai implementasi riilnya digunakan atau untuk melayani dua kepentingan, kompleksitas internal organisasi dan praktik sosial lebih luas. Mekanisme seperti itu berdampak pada penyebaran perubahan akuntansi, berupa teknologi akuntansi, hubungannya dengan kepentingan organisasi menjadi organisasi supranasional atau transnasional (MNC’s). Penyesuaian teknologi akuntansi dalam praktik organisasi supranasional melayani tujuan yang sama dengan organisasi konvensional, tetapi berbeda mekanismenya yaitu melakukan aktivitas yang dinamakan “aliran lintas batas melampaui ruang dan waktu” (cross-border flows beyond time and space), seperti aliran modal, produk, informasi, kebijakan dan orang.
Akuntansi untuk aliran lintas batas melampaui ruang dan waktu menciptakan bentuk sesuai perbedaan sosial yang melampaui simbol dan mitos. Perbedaan sosial berkaitan dengan asimetri kekayaan (wealth) dan kekuasaan (power) yang eksis di berbagai wilayah secara internasional. Hasil teknologi akuntansinya dalam organisasi supranational membantu menciptakan dan menyeimbangkan kondisi ketidakstabilan antara pusat dan pinggiran, antara non-majority world dan majority world. Graham dan Neu (2003) melihat bahwa teknologi dan praktik akuntansi yang dijalankan MNC’s ternyata bukan hanya melakukan tata kelola aliran lintas batas melampaui ruang dan waktu saja, tetapi mereka menyodorkan “praktik standarisasi” lintas batas. Lebih jauh, desakan standarisasi ternyata bermuatan ekonomi politik untuk kepentingan MNC’s mempergunakan berbagai institusinya.
Tabel Flows of ‘Things’
flows
Sumber: Graham dan Neu (2003, 454) dimodifikasi
Salah satu kepentingan IFRS dapat dilihat dari dampaknya setelah diterapkan adalah untuk kepentingan kepastian aliran atau arus kas perusahaan “bermain monopoli” di berbagai flows of things. Ujung-ujungnya adalah dijalankannya “permainan monopoli” dengan laporan arus kas sebagai alat bantu pemetaan kekuatan keuangan perusahaan untuk mengantisipasi “dadu mesin” dari bursa saham yang disebut Electronically Operated Global Casino (Casino Global Elektronik), atau dalam bahasa Castells disebut sebagai Automaton (Capra 2003, 120). Automaton menurut Castells adalah ciptaan inti ekonomi hasil proses globalisasi keuangan yang secara tegas mengatur kehidupan manusia. Bukan robot-robot yang menghilangkan lapangan kerja atau komputer-komputer pemerintah, tetapi mesin-mesin globalisasi berbentuk transaksi keuangan elektroniklah yang mengambil alih dunia manusia. Logika automaton bukanlah aturan-aturan pasar tradisional, dinamika aliran keuangan yang digerakkannya saat ini di luar kendali-kendali pemerintahan negara, perusahaan-perusahaan dan lembaga-lembaga keuangan. Akan tetapi pada keluwesan dan ketepatan teknologi informasi dan komunikasi baru, regulasi ekonomi global yang efektif secara teknis menjadi masuk akal.
sumber :http://ajidedim.wordpress.com/2009/11/08/ifrs-sekularisasi-dan-neoliberalisme-akuntansi-bagian-1/
oleh: Aji Dedi Mulawarman
desi silviana eka putri (20207287)
weni sondari wangi (21207156)
IFRS: Flows of Things Kapitalisme
Dasar dari penerapan IFRS sebenarnya adalah masuknya siapapun yang mengadopsi IFRS dalam globalisasi liberalisasi financial market dan harmonisasi standar akuntansi dalam mendorong tersebarnya pada praktik secara umum. Merujuk pemikiran Burchell et al. (1980) seperti diungkapkan kembali oleh Graham dan Neu (2003) bahwa akuntansi termasuk di dalamnya IFRS sebagai implementasi riilnya digunakan atau untuk melayani dua kepentingan, kompleksitas internal organisasi dan praktik sosial lebih luas. Mekanisme seperti itu berdampak pada penyebaran perubahan akuntansi, berupa teknologi akuntansi, hubungannya dengan kepentingan organisasi menjadi organisasi supranasional atau transnasional (MNC’s). Penyesuaian teknologi akuntansi dalam praktik organisasi supranasional melayani tujuan yang sama dengan organisasi konvensional, tetapi berbeda mekanismenya yaitu melakukan aktivitas yang dinamakan “aliran lintas batas melampaui ruang dan waktu” (cross-border flows beyond time and space), seperti aliran modal, produk, informasi, kebijakan dan orang.
Akuntansi untuk aliran lintas batas melampaui ruang dan waktu menciptakan bentuk sesuai perbedaan sosial yang melampaui simbol dan mitos. Perbedaan sosial berkaitan dengan asimetri kekayaan (wealth) dan kekuasaan (power) yang eksis di berbagai wilayah secara internasional. Hasil teknologi akuntansinya dalam organisasi supranational membantu menciptakan dan menyeimbangkan kondisi ketidakstabilan antara pusat dan pinggiran, antara non-majority world dan majority world. Graham dan Neu (2003) melihat bahwa teknologi dan praktik akuntansi yang dijalankan MNC’s ternyata bukan hanya melakukan tata kelola aliran lintas batas melampaui ruang dan waktu saja, tetapi mereka menyodorkan “praktik standarisasi” lintas batas. Lebih jauh, desakan standarisasi ternyata bermuatan ekonomi politik untuk kepentingan MNC’s mempergunakan berbagai institusinya.
Tabel Flows of ‘Things’
flows
Sumber: Graham dan Neu (2003, 454) dimodifikasi
Salah satu kepentingan IFRS dapat dilihat dari dampaknya setelah diterapkan adalah untuk kepentingan kepastian aliran atau arus kas perusahaan “bermain monopoli” di berbagai flows of things. Ujung-ujungnya adalah dijalankannya “permainan monopoli” dengan laporan arus kas sebagai alat bantu pemetaan kekuatan keuangan perusahaan untuk mengantisipasi “dadu mesin” dari bursa saham yang disebut Electronically Operated Global Casino (Casino Global Elektronik), atau dalam bahasa Castells disebut sebagai Automaton (Capra 2003, 120). Automaton menurut Castells adalah ciptaan inti ekonomi hasil proses globalisasi keuangan yang secara tegas mengatur kehidupan manusia. Bukan robot-robot yang menghilangkan lapangan kerja atau komputer-komputer pemerintah, tetapi mesin-mesin globalisasi berbentuk transaksi keuangan elektroniklah yang mengambil alih dunia manusia. Logika automaton bukanlah aturan-aturan pasar tradisional, dinamika aliran keuangan yang digerakkannya saat ini di luar kendali-kendali pemerintahan negara, perusahaan-perusahaan dan lembaga-lembaga keuangan. Akan tetapi pada keluwesan dan ketepatan teknologi informasi dan komunikasi baru, regulasi ekonomi global yang efektif secara teknis menjadi masuk akal.
sumber :http://ajidedim.wordpress.com/2009/11/08/ifrs-sekularisasi-dan-neoliberalisme-akuntansi-bagian-1/
oleh: Aji Dedi Mulawarman
Minggu, 21 Februari 2010
dimana kita berada
ketika dua mata kita terbuka,
tampak terlihat dua pesona,
menawarkan cinta dan tawa,
menawarkan suka dan cita rasa,
indah surgawi Tuhan janjikan,
berbekal ketaatan dan kepatuhan,
namun terkadang tipu daya cinta,
datang menyesatkan karena ketidak puasan,
ternyata kesenangan pun kita ingkari,
hingga kita terjebak janji-janji,
seperti adam & hawa disurgawi,
terpaksa terusir turun keduniawi,
sahabat dan kawan sejati,
dimana kita berada kini,
masihkan dalam jalan illahi,
atau masuk dalam lubang api,
sahabat..................
dimana kita berada.
tampak terlihat dua pesona,
menawarkan cinta dan tawa,
menawarkan suka dan cita rasa,
indah surgawi Tuhan janjikan,
berbekal ketaatan dan kepatuhan,
namun terkadang tipu daya cinta,
datang menyesatkan karena ketidak puasan,
ternyata kesenangan pun kita ingkari,
hingga kita terjebak janji-janji,
seperti adam & hawa disurgawi,
terpaksa terusir turun keduniawi,
sahabat dan kawan sejati,
dimana kita berada kini,
masihkan dalam jalan illahi,
atau masuk dalam lubang api,
sahabat..................
dimana kita berada.
masalah.......
ketika kesunyian menghampiri,
hati ini tak terkendali,
menyesali,merenungi yang telah terjadi,
semua terasa mimpi,
mimpi yang berakhir seperti misteri,
yang datang dan pergi sesuka hati,
yang tak kunjung berhenti,sampai hembusan nafas terakhir.
ketika amarah menjadi penghalang,
masalah yang kunjung datang,
yang ada hanya kebencian yang menghadang,
rasa cinta dan sayang akan hilang,
yang tersisa hanya rasa bimbang.
hati ini tak terkendali,
menyesali,merenungi yang telah terjadi,
semua terasa mimpi,
mimpi yang berakhir seperti misteri,
yang datang dan pergi sesuka hati,
yang tak kunjung berhenti,sampai hembusan nafas terakhir.
ketika amarah menjadi penghalang,
masalah yang kunjung datang,
yang ada hanya kebencian yang menghadang,
rasa cinta dan sayang akan hilang,
yang tersisa hanya rasa bimbang.
puisi(kata hati)
kata hati
bimbang yang mendekam dihati,
cinta yang tak akan bisa ku bagi,
perasaan yang pilu menyelimuti,
rindu yang tak akan hilang dibenakku kini,
kata hati....
kadang membuat kacau hati ini,
memilih antara kau dan dia kini,
pilu yang terasa dihati saat ini,
permasalahan ini tak kunjung berhenti,
masalah yang selalu ada dihati,
fikiran yang kacau ini,
bila memikirkan permasalah ini,
bimbang, kacau, rasa bersalah yang kurasa saat ini,
senang dan rindu datang pula menghampiri,
aku tak percaya dengan perasaanku ini,
apakah aku harus mengikuti kata hati ini......?????
bimbang yang mendekam dihati,
cinta yang tak akan bisa ku bagi,
perasaan yang pilu menyelimuti,
rindu yang tak akan hilang dibenakku kini,
kata hati....
kadang membuat kacau hati ini,
memilih antara kau dan dia kini,
pilu yang terasa dihati saat ini,
permasalahan ini tak kunjung berhenti,
masalah yang selalu ada dihati,
fikiran yang kacau ini,
bila memikirkan permasalah ini,
bimbang, kacau, rasa bersalah yang kurasa saat ini,
senang dan rindu datang pula menghampiri,
aku tak percaya dengan perasaanku ini,
apakah aku harus mengikuti kata hati ini......?????
resep makanan
mi celor kangkung
bahan :
- 250g mi kuning basah,bilas air hangat,tiriskan.
- 1/2 ikat kangkung,petik daunnya.
- 50g taoge,seduh.
- 1 buah tahu goreng,potong dadu.
- 150g udang segar.
- 50 ml santan kental dari 1/4 butir kelapa.
- 500 ml air.
- 1 sdm tepung terigu,larutkan dengan 2 sdm iar.
- 1 batang seledri,simpulkan.
- 1/2 cm jahe,memarkan.
- 1 sdm minyak,untuk menumis.
- bawang putih secukupnya digoreng dan irisan kucai,untuk taburan.
- 1 bungkus masako sapi.
bumbu yang dihaluskan :
- 3 butir bawang merah
- 2 siung bawang putih.
- 1/2 sdt merica.
cara membuat :
- didihkan air,masukkan udang,daun seledri,dan jahe.rebus diatas api kecil hingga udang matang.kupasudang,sisihkan.
- tumis bumbu halus hingga harum. tambahkan udang,air rebusan,santan,larutan terigu dan masako.aduk hingga mendidih dan kuah agak mengental.
- atur mi,taoge,kangkung dan tahu dalam mangkuk.siram dengan kuah.taburi bawang goreng dan kucai.
- sajikan
* untuk 2 orang
diambil dari " resep masako "
bahan :
- 250g mi kuning basah,bilas air hangat,tiriskan.
- 1/2 ikat kangkung,petik daunnya.
- 50g taoge,seduh.
- 1 buah tahu goreng,potong dadu.
- 150g udang segar.
- 50 ml santan kental dari 1/4 butir kelapa.
- 500 ml air.
- 1 sdm tepung terigu,larutkan dengan 2 sdm iar.
- 1 batang seledri,simpulkan.
- 1/2 cm jahe,memarkan.
- 1 sdm minyak,untuk menumis.
- bawang putih secukupnya digoreng dan irisan kucai,untuk taburan.
- 1 bungkus masako sapi.
bumbu yang dihaluskan :
- 3 butir bawang merah
- 2 siung bawang putih.
- 1/2 sdt merica.
cara membuat :
- didihkan air,masukkan udang,daun seledri,dan jahe.rebus diatas api kecil hingga udang matang.kupasudang,sisihkan.
- tumis bumbu halus hingga harum. tambahkan udang,air rebusan,santan,larutan terigu dan masako.aduk hingga mendidih dan kuah agak mengental.
- atur mi,taoge,kangkung dan tahu dalam mangkuk.siram dengan kuah.taburi bawang goreng dan kucai.
- sajikan
* untuk 2 orang
diambil dari " resep masako "
Kamis, 18 Februari 2010
WHY ........?????
WHY ........?????
oh my God .....
why all be like this ?????
started from a good meeting and later became close friends.
establish a friendly long, I think it will end a beautiful, become true friends.
but .....
why are all turned from the fact that there was originally.
friends should be there in hard or happy.
Why all is not so, the fact that there turned.
whether there is someone in this world who will never get true friends ??????
live in solitude .....
not some company ......
if it ends like this ,.....
why have a meeting until the establishment of friendship,
giving hope that there are true friends,
accompanied, maintain, mutual understanding among the others.
protecting his best friend is in problem ...........
why .................????????????
oh my God .....
why all be like this ?????
started from a good meeting and later became close friends.
establish a friendly long, I think it will end a beautiful, become true friends.
but .....
why are all turned from the fact that there was originally.
friends should be there in hard or happy.
Why all is not so, the fact that there turned.
whether there is someone in this world who will never get true friends ??????
live in solitude .....
not some company ......
if it ends like this ,.....
why have a meeting until the establishment of friendship,
giving hope that there are true friends,
accompanied, maintain, mutual understanding among the others.
protecting his best friend is in problem ...........
why .................????????????
tips mencari kos
buat sobat kampus yang baru masuk kuliah dan yang ingin mencari tempat kos,aku punya beberapa tips :
1. yang paling terpenting,cari tempat kos yang penghuninya sejenis (kelamin) sama dengan kamu agar ada rasa aman dan tenang.
2. pemilik rumah usahakan seagama dengan kamu agar dapat beribadah dengan leluasa dan tenang.
3. kalau bisa dekat dengan yang punya kos,agar kalau ada sesuatu atau membutuhkan sesuatu kamu dapat minta tolong.
4. pilih yang sesuai dengan kondisi keuangan kamu.tidak usah mewah,yang penting rasa aman dan nyaman.
5. cari tempat kos yang jaraknya dekat dengan kampus,kalau jauh dari kampus sama saja ada pengeluaran lebih,contohnya untuk transportasi(pengalaman pribadi).
6. kalau kos jauh jaraknya dari rumah bapak/ibu kos,usahakan ada penjaga kos yang menjaga keamanan dan dapat membantu jika ada kesulitan dalam kos.
demikianlah tips dari aku,semoga bermanfaat........
1. yang paling terpenting,cari tempat kos yang penghuninya sejenis (kelamin) sama dengan kamu agar ada rasa aman dan tenang.
2. pemilik rumah usahakan seagama dengan kamu agar dapat beribadah dengan leluasa dan tenang.
3. kalau bisa dekat dengan yang punya kos,agar kalau ada sesuatu atau membutuhkan sesuatu kamu dapat minta tolong.
4. pilih yang sesuai dengan kondisi keuangan kamu.tidak usah mewah,yang penting rasa aman dan nyaman.
5. cari tempat kos yang jaraknya dekat dengan kampus,kalau jauh dari kampus sama saja ada pengeluaran lebih,contohnya untuk transportasi(pengalaman pribadi).
6. kalau kos jauh jaraknya dari rumah bapak/ibu kos,usahakan ada penjaga kos yang menjaga keamanan dan dapat membantu jika ada kesulitan dalam kos.
demikianlah tips dari aku,semoga bermanfaat........
Sabtu, 13 Februari 2010
jujur.........
kesetiaan terkadang tidak meyakinkan...........
berjuang demi cinta.....
bukanlah hal yang gampang....
namun............
kejujuranlah yang bisa membuat cinta dapat bertahan....
berjuang demi cinta.....
bukanlah hal yang gampang....
namun............
kejujuranlah yang bisa membuat cinta dapat bertahan....
Senin, 04 Januari 2010
criteria ideal man is there for one day
criteria ideal man is there for one day
I have some criteria for the man who will stand by me later on, including:
1. faith (one religion and a belief the same way)
2. love with me and my family.
3. I accept what they are, either from lack or strong points.
4. patient, understanding and attention. because of the nature I am a stubborn, I need someone who can soften me with his love.
5. have worked and still work, already well established, independent with parents and families.
6. wise man. in touch man who is usually used as guidelines by the women, so the wise man who can take a wise decision.
I have some criteria for the man who will stand by me later on, including:
1. faith (one religion and a belief the same way)
2. love with me and my family.
3. I accept what they are, either from lack or strong points.
4. patient, understanding and attention. because of the nature I am a stubborn, I need someone who can soften me with his love.
5. have worked and still work, already well established, independent with parents and families.
6. wise man. in touch man who is usually used as guidelines by the women, so the wise man who can take a wise decision.
good experiences and bad experiences
good experiences and bad experiences
good experience I've ever experienced so far is when the days of high school. time was very exciting, because many of my friends, teachers who were very nice and loves me. the teachers who always gives us the knowledge to teach with patience. for me when I was at school, their teachers as substitute parents for me and my friends. of course when we got home from school, parents at home as we are the role models in schools.we feel the warmth, the nature of the strict father and mother were teachers like our parents at home. We feel happy because they consider us as their children, not as students or those students who must be firm in conveying something much less related to the lesson. We respect each other, both between the teacher or with friends. kinship way like this makes me the spirit to go to school, they like the energy, strength for me to run my days at that time.
bad experiences I've ever experienced was when a time like this, I was in college that the university's long distance to my house. I had to get up early in the morning to get ready to go to college. sometimes I'd forgotten to schedule me for breakfast when I woke up from the bed, which is in my mind whether I would be late coming campus? and if I do not have transportation problems?
I was in college in the area precisely Jakarta Jakarta, while I live in bogor. I transfortasi tool everyday day I had to take a train full of passengers, sometimes past the limits of passengers in one car I train.go a lot of people who want to go to work area Jakarta, and when I came to college, too many people who bekerja. I came home after school until my body felt tired and sore. my clothes are neat and fragrant hair becomes dull and disorganized mess, like someone who woke up. it's all a result of the fire train urge passengers.
good experience I've ever experienced so far is when the days of high school. time was very exciting, because many of my friends, teachers who were very nice and loves me. the teachers who always gives us the knowledge to teach with patience. for me when I was at school, their teachers as substitute parents for me and my friends. of course when we got home from school, parents at home as we are the role models in schools.we feel the warmth, the nature of the strict father and mother were teachers like our parents at home. We feel happy because they consider us as their children, not as students or those students who must be firm in conveying something much less related to the lesson. We respect each other, both between the teacher or with friends. kinship way like this makes me the spirit to go to school, they like the energy, strength for me to run my days at that time.
bad experiences I've ever experienced was when a time like this, I was in college that the university's long distance to my house. I had to get up early in the morning to get ready to go to college. sometimes I'd forgotten to schedule me for breakfast when I woke up from the bed, which is in my mind whether I would be late coming campus? and if I do not have transportation problems?
I was in college in the area precisely Jakarta Jakarta, while I live in bogor. I transfortasi tool everyday day I had to take a train full of passengers, sometimes past the limits of passengers in one car I train.go a lot of people who want to go to work area Jakarta, and when I came to college, too many people who bekerja. I came home after school until my body felt tired and sore. my clothes are neat and fragrant hair becomes dull and disorganized mess, like someone who woke up. it's all a result of the fire train urge passengers.
Divorce problem parents
Divorce problem parents
For many people, divorce of parents stuck turning point in his life. Suddenly life changed drastically. Many things have to be adjusted and updated. It will drain energy and considerable thought. The problem is what happened in my family. Simple family, full of warmth and affection, but now changed, it was a dream for me and my sister.
Mama who was treated improperly by Papa, do not be shy again become a widow. Problem can be resolved peacefully, but now ends in divorce my parents. They are selfish, we never thought of her children, who are in themselves only problem and he respectively. Which received the impact of that decision, of course I and my sister.
My brother and I could only silence, crying, wondering how our lives next, and to how we now?. At that time I was 10 years old sister and 8 years. we heard only screams and the sound of crying mother, who looks just anger papa and mama, who was crying.
There are many reasons why my parents divorced. Partly because of the many problems, namely the affair because they feel no longer able to live together in harmony. My parents separated because there is a discrepancy which gradually widened over time with.
Since they divorced I had a feeling that, My emotions will change over time. I felt angry, hopeless, and sad. In fact, I defend and blame one of them as the cause of the situation. My brother and I feel wasted, scared, worried. My parents divorce affect everyday life. I had to make some changes, like changing schools, making time for both parents separately.
For many people, divorce of parents stuck turning point in his life. Suddenly life changed drastically. Many things have to be adjusted and updated. It will drain energy and considerable thought. The problem is what happened in my family. Simple family, full of warmth and affection, but now changed, it was a dream for me and my sister.
Mama who was treated improperly by Papa, do not be shy again become a widow. Problem can be resolved peacefully, but now ends in divorce my parents. They are selfish, we never thought of her children, who are in themselves only problem and he respectively. Which received the impact of that decision, of course I and my sister.
My brother and I could only silence, crying, wondering how our lives next, and to how we now?. At that time I was 10 years old sister and 8 years. we heard only screams and the sound of crying mother, who looks just anger papa and mama, who was crying.
There are many reasons why my parents divorced. Partly because of the many problems, namely the affair because they feel no longer able to live together in harmony. My parents separated because there is a discrepancy which gradually widened over time with.
Since they divorced I had a feeling that, My emotions will change over time. I felt angry, hopeless, and sad. In fact, I defend and blame one of them as the cause of the situation. My brother and I feel wasted, scared, worried. My parents divorce affect everyday life. I had to make some changes, like changing schools, making time for both parents separately.
Sabtu, 26 Desember 2009
PLACES PAFORIT
PLACES PAFORIT
Introduce my name is Weni Sondari Wangi,everyday is college, I now blame a university lecture Private area Jakarta, precisely the regions Depok.majoring Accounting, now I've 5. longer term there will be a Final Examination Semester (UAS). Bogor area I live, every day I have a special transportation, cheap, fast, no problems as other public transportation is transportation kemacetan. I University is train there are some constraints in this transport is often no technical problems such as cable broken electrical, safety signals that sometimes irregular, even vulnerable by the thieves.
Paforit I have a place not far from their homes.I am loved the landscape, especially areas persawahan. my heart was sad, feeling confused, all the existing problems would disappear if I were in the middle of the green tree, lonely, lonely, which was only accompanied by gusts of wind peace and watching blue sky and give thanks for favors granted GOD Almighty, Admiring all His creation that was very beautiful of the Universe and pour all your feelings, heart, problems, love and grief that I experienced in life is also .I get inspiration day to come to this place.
Traditional areas, rural areas, far from pollution, and the routine day-to-face rare day modern like this, let alone the capital area, this bias Jakarta. inspire you to try to be loving, nurturing environment with a carefully .
Senin, 30 November 2009
history of accounting
HISTORY OF ACCOUNTING
Once upon a time, Luca Pacioli wrote a math book. It was just a little survey and should have been treated like ordinary books of the time and read and then disappeared into historical archives and forgotten. A few brief chapters on practical mathematics made this one special.
The time was 1494. Columbus had discovered America just two years before. The author was a Franciscan monk.
The chapter on practical mathematics addressed mathematics in business. He said that the successful merchant needs three things: sufficient cash or credit, an accounting system that can tell him how he’s doing, and good bookkeeper to operate it. His accounting system consisted of journals and ledgers. It rested on the invention of double-entry bookkeeping. Debits were on the left side because that’s what “debit” meant, “the left”. The numbers on the right were named “credits”.
If everything was done right, then the bookkeeper could do a trial balance (“summa summarium”). Add up all the debits and then add up all the credits, he said. If everything had been done right, the totals should match. If not, “that would indicate a mistake in your Ledger, which mistake you will have to look for diligently with the industry and intelligence God gave you.” He wrote.
Double-entry bookkeeping was so simple and met the needs of business so well that it caught on immediately.
In 1850 14 accountants offered services to the public in New York City, 4 in Philadelphia, and 1 in Chicago. The British Isles was the superpower of world commerce. Many enterprises and individuals employed the services of public accountants. Citing the needs of courts to employ public accountants “to aid those Courts in their investigation of matters of accounting” select accountants were titled “Chartered Accountants.” The US equivalent title is “Certified Public Accountant”. These titles are used to this day.
The arrival of the income tax laws were another major event in accounting history. Attorneys naturally thought that since income tax returns were legal documents, they would have exclusive rights to prepare them. Accountants replied that since that the bulk of the work in preparing a return involved accounting calculations, they were more properly accounting work.
The substance of the tasks trumped legal argumentation. US law firms in the 1920’s were slow to incorporate income tax preparations into their business skills. Public accountants saw a new lucrative opportunity and jumped into tax work with both feet. By the time the lawyers challenged the accountants for practicing law without a license, income tax preparation had been so thoroughly identified with accountants that they lost the case.
The Great Depression rocked the integrity of the accounting profession. The British Steamship Company was just one of the large world giants that went bankrupt just after posting large profits. “How could profitable companies go bankrupt?” Investors asked. Court cases showed that the economic reality was that the companies weren’t profitable after all. The profits were the result of bookkeeping tricks. Moreover the reserve funds that were on the books were non-existent.
So far, these events could be chalked up as individuals' fraud (albeit widespread fraud) and handled through the ordinary course of justice. What made the events historic was when the accountants testified in court that the bookkeeping practices were “generally accepted accounting principles” and then proceeded to prove that they were. This was more serious than just individual malfeasance. If the basic rules of accounting gave false information, then something was wrong with the basic rules of accounting.
Worse, followed. Corporate accounting was anything goes. There were no rules, per se. There were just “generally accepted accounting principles”. They were generally accepted because most accountants did certain things. Since accountants were hired by and answered to corporate management, they served the needs of management, not the public. That meant that in practice, the primary function of accounting was to make management look good.
Things had to change. While the profession managed to escape the full New Deal government takeover, rules, standards and legal responsibility had to be shouldered. The American Institute of Certified Public Accountants (AICPA) created their own rule-making body, the Committee on Accounting Procedure. They accepted government licensure. Most importantly, auditing financial statements was limited to CPA’s and they were made personally liable for their audit reports. The new Securities and Exchange Commission (SEC) required audit reports for all publicly traded companies.
With these measures, accountants contributed to restoring public trust in the stock market and the economy during the depression years.
Time passed by. Criticism mounted that the AICPA’s rulemaking was not keeping pace with the needs of the expanding economy. Around 1960 the American Institute of Certified Public Accountants scrapped the Principles Committee and set up the Accounting Principles Board (APB) in 1959. Still the cry for more uniformity and consistency in accounting continued.
In 1973 the Financial Accounting Standards Board (FASB) replaced the APB. It brought two major changes over the previous rules-setting bodies. First it was independent of the AICPA. Second, previous procedural impediments to rule making were overhauled. In short, it was geared to crank out rules – lots of rules.
In the next several decades, it did. And for those accounting areas where it did not want to go, other bodies were set up. There was the Cost Accounting Standards Board and The Government Accounting Standards Board.
In addition to the statements from these Boards, the accountant had to contend with new rules from such sources as Statements of Position, and Accounting and Auditing Guides from the AICPA, and Technical Bulletins and Interpretations from FASB.
By the 1990’s the complaint was “standards overload”. Rule making continued apace.
Ronald Reagan set an historic precedent in 1982 by killing an accounting board (the Cost Accounting Standards Board). The idea that society has enough accounting rules in an area remains a unique event in the history of accounting.
The auditing standards mirrored the accounting standards. Small business was deeply impacted by new auditing requirements. More audit rules meant more audit work and hence more costs to businesses.
In the 1980’s the AICPA announced the Statements on Standards for Accounting and Review Services (SSARS). Henceforth, CPA’s provided three levels of accounting services: 1) Compilation, 2) Reviews and 3) Audits. Auditing: The Expectation Gap covers these. Responding to public pressure, they okayed plain paper “management only” statements in 1998.
Other countries had their own rule-making activities. As the gray areas in accounting came to be covered by rules the flexibility of accountants to accommodate the differing practices of different countries disappeared. What to do?
More rules, of course! The International Accounting Standards Commission promulgated the rules for international accounting. This was set up in Britain just before the turn of the century.
With the corporate scandals directly involving misleading accounting in the early years of the 2000’s, accounting has come back to the days of 1930’s. This time it did not escape direct government oversight.
And they are not living happily ever after.
general ledger
General Ledger
The general ledger is the core of your company’s financial records. These constitute the central “books” of your system, and every transaction flows through the general ledger. These records remain as a permanent track of the history of all financial transactions since day one of the life of your company.Subledgers and the General Ledger
Your accounting system will have a number of subsidiary ledgers (called subledgers) for items such as cash, accounts receivable, and accounts payable. All the entries that are entered (called posted) to these subledgers will transact through the general ledger account. For example, when a credit sale posted in the account receivable subledger turns into cash due to a payment, the transaction will be posted to the general ledger and the two (cash and accounts receivable) subledgers as well.
There are times when items will go directly to the general ledger without any subledger posting. These are primarily capital financial transactions that have no operational subledgers. These may include items such as capital contributions, loan proceeds, loan repayments (principal), and proceeds from sale of assets. These items will be linked to your balance sheet but not to your profit and loss statement.
Setting up the General Ledger
There are two main issues to understand when setting up the general ledger. One is their linkage to your financial reports, and the other is the establishment of opening balances.
The two primary financial documents of any company are their balance sheet and the profit and loss statement, and both of these are drawn directly from the company’s general ledger. The order of how the numerical balances appear is determined by the chart of accounts , but all entries that are entered will appear. The general ledger accrues the balances that make up the line items on these reports, and the changes are reflected in the profit and loss statement as well.
The opening balances that are established on your general ledgers may not always be zero as you might assume. On the asset side, you will have all tangible assets (the value of all machinery, equipment, and inventory) that is available as well as any cash that has been invested as working capital. On the liability side, you will have any bank (or stockholder) loans that were used, as well as trade credit or lease payments that you may have secured in order to start the company. You will also increase your stockholder equity in the amount you have invested, but not loaned to, the business.
The General Ledger Creates an Audit Trail
Don’t let the word audit strike fear in your heart; I am not talking about a tax audit. Although, if you are called to respond to an outside audit for any reason, a well-maintained general ledger is essential.
But you will also want an internal trail of transaction so that you can trace any discrepancy (such as double billing or an unrecorded payment) through your own system. You must be able to find the origin of any transaction in order to verify its accuracy, and the general ledger is where you will do this.
Accountants
Accountants and auditors help to ensure that the Nation’s firms are run efficiently, its public records kept accurately, and its taxes paid properly and on time. They analyze and communicate financial information for various entities such as companies, individual clients, and government. Beyond carrying out the fundamental tasks of the occupation—preparing, analyzing, and verifying financial documents in order to provide information to clients—many accountants also offer budget analysis, financial and investment planning, information technology consulting, and limited legal services.
Specific job duties vary widely among the four major fields of accounting and auditing: public, management, government accounting, and internal auditing.
Public accountants perform a broad range of accounting, auditing, tax, and consulting activities for their clients, which may be corporations, governments, nonprofit organizations, or individuals. For example, some public accountants concentrate on tax matters, such as advising companies about the tax advantages and disadvantages of certain business decisions and preparing individual income tax returns. Others offer advice in areas such as compensation or employee health care benefits, the design of accounting and data-processing systems, and the selection of controls to safeguard assets. Still others audit clients’ financial statements and inform investors and authorities that the statements have been correctly prepared and reported. These accountants are also referred to as external auditors. Public accountants, many of whom are Certified Public Accountants (CPAs), generally have their own businesses or work for public accounting firms.
Some public accountants specialize in forensic accounting—investigating and interpreting white-collar crimes such as securities fraud and embezzlement, bankruptcies and contract disputes, and other complex and possibly criminal financial transactions, including money laundering by organized criminals. Forensic accountants combine their knowledge of accounting and finance with law and investigative techniques to determine whether an activity is illegal. Many forensic accountants work closely with law enforcement personnel and lawyers during investigations and often appear as expert witnesses during trials.
In response to recent accounting scandals, new Federal legislation restricts the nonauditing services that public accountants can provide to clients. If an accounting firm audits a client’s financial statements, that same firm cannot provide advice on human resources, technology, investment banking, or legal matters, although accountants may still advise on tax issues. Accountants may also advise other clients in these areas and may provide advice within their own firm.
Management accountants—also called cost, managerial, industrial, corporate, or private accountants—record and analyze the financial information of the companies for which they work. Among their other responsibilities are budgeting, performance evaluation, cost management, and asset management. Usually, management accountants are part of executive teams involved in strategic planning or the development of new products. They analyze and interpret the financial information that corporate executives need in order to make sound business decisions. They also prepare financial reports for other groups, including stockholders, creditors, regulatory agencies, and tax authorities. Within accounting departments, management accountants may work in various areas, including financial analysis, planning and budgeting, and cost accounting.
Government accountants and auditors work in the public sector, maintaining and examining the records of government agencies and auditing private businesses and individuals whose activities are subject to government regulations or taxation. Accountants employed by Federal, State, and local governments ensure that revenues are received and expenditures are made in accordance with laws and regulations. Those employed by the Federal Government may work as Internal Revenue Service agents or in financial management, financial institution examination, or budget analysis and administration.
Internal auditors verify the effectiveness of their organization’s internal controls and check for mismanagement, waste, or fraud. They examine and evaluate their firms’ financial and information systems, management procedures, and internal controls to ensure that records are accurate and controls are adequate. They also review company operations, evaluating their efficiency, effectiveness, and compliance with corporate policies and government regulations. Because computer systems commonly automate transactions and make information readily available, internal auditors may also help management evaluate the effectiveness of their controls based on real-time data, rather than personal observation. They may recommend and review controls for their organization’s computer systems, to ensure their reliability and integrity of the data.
Internal auditors may also have specialty titles, such as information technology auditors, environmental auditors, and compliance auditors.
Technology is rapidly changing the nature of the work of most accountants and auditors. With the aid of special software packages, accountants summarize transactions in the standard formats of financial records and organize data in special formats employed in financial analysis. These accounting packages greatly reduce the tedious work associated with data management and recordkeeping. Computers enable accountants and auditors to be more mobile and to use their clients’ computer systems to extract information from databases and the Internet. As a result, a growing number of accountants and auditors with extensive computer skills specialize in correcting problems with software or in developing software to meet unique data management and analytical needs. Accountants also are beginning to perform more technical duties, such as implementing, controlling, and auditing computer systems and networks and developing a business’s technology plans.
Accountants also act as personal advisors. They not only provide clients with accounting and tax help, but also help them develop personal budgets, manage assets and investments, plan for retirement, and recognize and reduce their exposure to risks. This role is in response to clients’ demands for a single trustworthy individual or firm to meet all of their financial needs. However, accountants are restricted from providing these services to clients whose financial statements they also prepare.
Work environment. Most accountants and auditors work in a typical office setting. Some may be able to do part of their work at home. Accountants and auditors employed by public accounting firms, government agencies, and organizations with multiple locations may travel frequently to perform audits at branches, clients’ places of business, or government facilities.
Most accountants and auditors usually work a standard 40-hour week, but many work longer hours, particularly if they are self-employed and have numerous clients. Tax specialists often work long hours during the tax season.
HISTORY
Nama ; Weni Sondari Wangi
NPM ; 21207156
Kelas ; 2EB03
Mata Kuliah ; Bahasa inggris Bisnis
Early history
The earliest accounting records were found amongst the ruins of ancient Babylon, Assyria and Sumeria, which date back more than 7,000 years. The people of that time relied on primitive accounting methods to record the growth of crops and herds. Because there is a natural season to farming and herding, it is easy to count and determine if a surplus had been gained after the crops had been harvested or the young animals weaned.
During the period 8000–3700 BCE, the Fertile Crescent witnessed the spread of small settlements supported by agricultural surplus. Tokens, shaped into simple geometric forms such as cones or spheres, were used for stewardship purposes in relation to identifying and securing this surplus, and are examples of accounts that referred to lists of personal property. Some of them bore markings in the form of incised lines and impressed dots. Neolithic community leaders collected the surplus at regular intervals in the form of a share of the farmers’ flocks and harvests. In turn, the accumulated communal goods were redistributed to those who could not support themselves, but the greatest part was earmarked for the performance of religious rituals and festivals. In 7000 BCE, there were only some 10 token shapes because the system exclusively recorded agricultural goods, each representing one of the farm products levied at the time, such as grain, oil and domesticated animals.The number of token shapes increased to about 350 around 3500 BCE, when urban workshops started contributing to the redistribution economy. Some of the new tokens stood for raw materials such as wool and metal and others for finished products among which textiles, garments, jewelry, bread, beer and honey.
The true cognitive significance of the token system was to foster the manipulation of data. Compared to oral information passed on from one individual to the other, tokens were extra-somatic, that is outside the human mind. As a result, the Neolithic accountants were no longer the passive recipients of someone else’s knowledge, but they took an active part in encoding and decoding data. The token system substituted miniature counters for the real goods, which eliminated their bulk and weight and allowed dealing with them in abstraction by. As a result, heavy baskets of grains and animals difficult to control could be easily counted and recounted. The accountants could add, subtract, multiply and divide by manually moving and removing counters.
The Mesopotamian civilization emerged during the period 3700–2900 BCE amid the development of technological innovations such as the plough, sailing boats and copper metal working. Clay tablets with pictographic characters appeared in this period to record commercial transactions performed by the temples.Clay receptacles known as bullae, were used in Elamite city of Susa which contained tokens. These receptacles were spherical in shape and acted as envelopes, on which the seal of the individuals taking part in a transaction were engraved. The symbols of the tokens they contained were represented graphically on their surface, and the recipient of the goods could check whether they matched with the amount and characteristics expressed on the bulla once they had received and inspected them. The fact that the content of bulla was marked on its surface produced a simple way of checking without destroying the receptacle, which constituted in itself an exercise in writing that, despite being born spontaneously as a support for the existing system for controlling merchant goods, ultimately became the definitive practice for non-oral communication. Eventually, bullae were replaced by clay tablets, which used symbols to represent the tokens.
Such records preceded the earliest found examples of cuneiform writing in the form of abstract signs incised in clay tablets, which were written in Sumerian by 2900 BCE in Jemdet Nasr. Therefore “token envelop accounting” not only preceded the written word but constituted the major impetus in the creation of writing and abstract counting.
During the Sumerian period, token envelop accounting was replaced by flat clay tablets impressed by tokens that merely transferred symbols. Such documents were kept by scribes, who were carefully trained to acquire the necessary literary and arithmetic skills and were held responsible for documenting financial transactions.
Simple accounting is mentioned in the Christian Bible (New Testament) in the Book of Matthew, in the Parable of the Talents.The Islamic Qur'an also mentions simple accounting for trade and credit arrangements.
In the twelfth century AD, the Arab writer, Ibn Taymiyyah, mentioned in his book Hisba (literally, "verification" or "calculation") detailed accounting systems used by Muslims as early as in the mid-seventh century AD These accounting practices were influenced by the Roman and the Persian civilizations that Muslims interacted with. The most detailed example Ibn Taymiyyah provides of a complex governmental accounting system is the Divan of Umar, the second Caliph of Islam, in which all revenues and disbursements were recorded. The Divan of Umar has been described in detail by various Islamic historians and was used by Muslim rulers in the Middle East with modifications and enhancements until the fall of the Ottoman Empire.
The development of mathematics and accounting were intertwined during the Renaissance. Mathematics was in the midst of a period of significant development in the late 15th century. Hindu-Arabic numerals and algebra were introduced to Europe from Arab mathematics at the end of the 10th century by the Benedictine monk Gerbert of Aurillac, but it was only after Leonardo Pisano (also known as Fibonacci) put commercial arithmetic, Hindu-Arabic numerals, and the rules of algebra together in his Liber Abaci in 1202 that Hindu-Arabic numerals became widely used in Italy.
Accountancy
nama : weni sondari wangi
npm ; 21207156
kelas ;3EBo3
mata kuliah ; bahasa inggris bisnis
Accountancy or accounting is the art of communicating financial information about a business entity to users such as shareholders and managers. The communication is generally in the form of financial statements that show in money terms the economic resources under the control of management.
Accounting is thousands of years old. The earliest accounting records were found in the Middle East which date back more than 7,000 years. The people of that time relied on primitive accounting methods to record the growth of crops and herds. Accounting evolved, improving over the years and advancing as business advanced.
Early accounts served mainly to assist the memory of the businessperson and the audience for the account was the proprietor or record keeper alone. Cruder forms of accounting were inadequate for the problems created by a business entity involving multiple investors, so double-entry bookkeeping first emerged in northern Italy in the 14th century, where trading ventures began to require more capital than a single individual was able to invest. The development of joint stock companies created wider audiences for accounts, as investors without firsthand knowledge of their operations relied on accounts to provide the requisite information. This development resulted in a split of accounting systems for internal (i.e. management accounting) and external (i.e. financial accounting) purposes, and subsequently also in accounting and disclosure regulations and a growing need for independent attestation of external accounts by auditors.
Today, accounting is called "the language of business" because it is the vehicle for reporting financial information about a business entity to many different groups of people. Accounting that concentrates on reporting to people inside the business entity is called management accounting and is used to provide information to employees, managers, owner-managers and auditors. Management accounting is concerned primarily with providing a basis for making management or operating decisions. Accounting that provides information to people outside the business entity is called financial accounting and provides information to present and potential shareholders, creditors such as banks or vendors, financial analysts, economists, and government agencies. Because these users have different needs, the presentation of financial accounts is very structured and subject to many more rules than management accounting. The body of rules that governs financial accounting is called Generally Accepted Accounting Principles, or GAAP.
Accounting has also been defined by the AICPA as "The art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof."
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