tag:blogger.com,1999:blog-67973664714887789572024-03-04T20:10:16.432-08:00Metta Ratna DewiMetta Ratna Dewihttp://www.blogger.com/profile/07158322190979450507noreply@blogger.comBlogger41125tag:blogger.com,1999:blog-6797366471488778957.post-15138587772580377182014-04-12T22:44:00.001-07:002014-04-12T22:44:41.871-07:00PENETAPAN HARGA TRANSFER<br />
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<b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nama :
Metta Ratna Dewi<o:p></o:p></span></b></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelas :
4EB22<o:p></o:p></span></b></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">NPM :
2A213214<o:p></o:p></span></b></div>
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<a href="http://garcianno.blogspot.com/2013/07/penetapan-harga-transfer.html"><b><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; text-decoration: none; text-underline: none;">PENETAPAN HARGA TRANSFER</span></b></a><b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Harga
transfer (transfer pricing) adalah harga jual khusus yang dipakai dalam
pertukaran antar divisional untuk mencatat pendapatan unit penjual (selling
division) dan unit divisi pembeli (buying divison). Pada penjelasan ini
pengertian harga transfer dibatasi pada nilai yang diberikan atas suatu
transfer barang atau jasa dalam suatu transaksi yang setidaknya salah satu dari
kedua pihak yang terlibat adalah pusat laba.<br />
Harga transfer yang terjadi antar unit harus mencapai tujuan, antara lain:<br />
1. Memberi informasi yang relevan kepada masing-masing unit usaha untuk
menentukan imbal balik yang optimum antara biaya dan pendapatan perusahaan.<br />
2. Menghasilkan keputusan yang selaras dengan cita-cita perusahaan yaitu
meningkatkan laba unit usaha namun juga dapat meningkatkan laba perusahaan.<br />
3. Membantu pengukuran kinerja ekonomi dari unit usaha secara individual.<br />
4. Mudah dimengerti dan dikelola sebagai suatu sistem penentuan harga.<br />
Harga transfer sering memicu masalah terutama pada penentuan harga
sepakatannya, karena melibatkan dua unit, yaitu unit pembeli dan unit penjual,
dan harga transfer juga mempengaruhi pengukuran laba unit, harga transfer yang
tinggi akan merugikan unit pembeli sedangkan harga transfer yang terlalu rendah
akan merugikan unit penjual, maka penentuan harga transfer menjadi hal yang
sangat penting.<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Metode
penentuan harga transfer</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ada dua
metode penentuan harga yaitu :<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">q </span><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prinsip dasar <o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">prinsip
dasarnya adalah bahwa harga transfer sebaiknya serupa dengan harga yang akan
dikenakan seandainya produk tersebut dijual kekonsumen luar atau dibeli dari
pemasok luar. <o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">q </span><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Situasi ideal <o:p></o:p></span></div>
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yang terdiri dari :<o:p></o:p></span></div>
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1. Orang –orang yang Kompeten<o:p></o:p></span></div>
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2. Atmosfer yang Baik<o:p></o:p></span></div>
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3. Harga Pasar<o:p></o:p></span></div>
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4. Kebebasan Memperoleh Sumber Daya<o:p></o:p></span></div>
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5. Informasi Penuh<o:p></o:p></span></div>
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6. Negosiasi<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Orang yang
kompeten</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Idealnya,para
manajer harus memperhatikan kinerja jangka panjang dari pusat tanggung jawab
mereka,sama seperti kinerja jangka pendeknya.staf yang terlibat dalam negosiasi
dan arbitrase harga transfer juga harus kompeten.<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Atmosfer
yang baik</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Para manajer
harus menjadikan profitabilitas,sebagaimana diukur dalam laporan laba rugi
mereka,sebagai cita –cita yang penting dan pertimbangan yang signifikan dalam
penilaian kinerja mereka.<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Harga pasar</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Harga
transfer yang ideal adalah berdasarkan harga pasar normal dan mapan dari produk
identik yang sedang ditransfer,harga pasar mencerminkan kondisi yang sama
dengan produk yang dikenakan harga transfer.<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kebebasan
memperoleh sumber daya</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Alternatif
dalam memperoleh sumber daya haruslah ada,dan para manajer sebaiknya didizinkan
untuk memilih alternatif yang paling baik untuk mereka.manajer pembelian harus
bebas untuk membeli dari pihak luar,dan manajer penjualan harus bebas untuk
menjual ke pihak luar.<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Informasi
penuh</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Para manajer
harus mengetahui semua alternatif yang ada,serta biaya dan pendapatan yang
relevan dari masing –masing alternatif tersebut.<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Negosiasi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Harus ada
mekanisme kerja yang berjalan lancar untuk melakukan negosiasi’’kontrak’’antar
usaha.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jika semua
kondisi diatas terpenuhi,maka sistem harga transfer berdasarkan harga pasar
dapat menghasilkan keselarasan cita –cita,dan tidak membutuhkan administrasi
pusat.<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hambatan
hambatan dalam perolehan sumber daya</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ada tiga
hambatan dalam perolehan sumber daya,yaitu :<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø </span><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pasar yang terbatas<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø </span><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelebihan dan kekurangan kapasitas industry<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Harga
Transfer Berdasarkan Biaya</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dua
keputusan yang harus dibuat dalam sistem harga transfer berdasarkan biaya :<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1)
bagaimana menentukan besarnya biaya<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2)
bagaimana menghitung markup laba<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bagaimana
menentukan besarnya biaya</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dasar yang
umum adalah biaya standar.biaya aktual tidak boleh digunakan karena faktor
inefisiansi produksi akan diteruskan kepusat laba pembelian.jika biaya standar
yang digunakan maka dibutuhkan suatu insentif untuk menetapkan standar yang
ketat dan untuk meningkatkan standar tersebut.<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Bagaimana
Menentukan Markup laba</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam
menghitung markup laba juga terdapat dua keputusan,yaitu :<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Apa dasar markup laba
tersebut<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Tingkat laba yang
dipderlukan<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Biaya Tetap
dan Laba Hulu</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penetapan
harga transfer dapat menimbulkan permasalahn yang cukup serius dalam perusahaan
yang terintegrasi.pusat laba yang pada akhirnya menjual produk ke pihak luar
mungkim tidak menyadari jumlah biaya tetap dan laba bagian hulu yang terkandung
didalam harga pembelian internal.bahkan jika pusat laba terakhir menyadari
adanya biaya tetap dan laba tersebut,pusat laba itu mungkin enggan untuk
mengurangi labanya guna mengoptimalkan laba perusahaan.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Berikut
metode – metode untuk mengatasi masalah tersebut :<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§ </span><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Persetujuan antar unit usaha<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Beberapa perusahaan membuat
mekanisme formal dimana wakil – wakil dari unit pembelian dan penjualan bertemu
secara berkala untuk memutuskan harga penjualan ke pihak luar dan pembagian
laba untuk produk – produk dengan biaya tetap dan laba bagian hulu yang
signifikan.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§ </span><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dua langkah penentuan harga<o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Cara lain untuk mengatasi masalah
ini adalah dengan membuat harga transfer yang meliputi dua beban.pertama,untuk
setiap unit yang terjual pembebanan biaya dilakukan dalam jumlah yang sama dengan
biaya variabelstandar produksi.kedua,pembebanan biaya berkala(biasanya setiap
bulan )dilakukan dalam jumlah yang sama dengan biaya tetap yang berkaitan
dengan pasilitas yang disediakan untuk unit pembelian.salah satu atau kedua
komponen tersebut harus memasukkan margin laba.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§ </span><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pembagian laba<o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jika sistem dua penentuan harga
tidak dapat dilakukan maka sistem pembagian laba(profit sharing )dapat
digunakan untuk memastikan keselarasan antara kepentingan unit usaha dan
perusahaan.sistem tersebut beroperasi dengan cara berikut :<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.
Produk tersebut ditransfer ke unit pemasaran pada biaya variabel standar.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.
Setelah produk tersebut dijual,unit unit usaha membagi kontribusi yang
dihasilkan yang merupakan harga penjualan dikurangi biaya variabel produksi dan
pemasaran.<o:p></o:p></span></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§ </span><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dua kelompok harga<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam metode ini pendapatan unit
produksi akan dikreditkan pada harga jual ke luar dalam unit pembelian
dibebankan dengan total biaya standar.selisihnya dibebankan dalam akun kantor
pusat dan dieliminasi ketika laporan keuangan unit usaha
dikonsolidasikan.metode penentuan harga transfer ini terkadang digunakan ketika
ada konflik antara unit pembelian dan penjualan yang tidak dapat diselesaikan
oleh metode yang lain.<o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tetapi ada beberapa kelemahan dari sistem
yang menggunakan dua kelompok harga.<i><u>Pertama</u></i>,jumlah laba unit
usaha kan lebih besar dari laba perusahaaan secara keseluruhan.<i><u>Kedua</u></i>,sistem
ini mencipatakan suatu ilusi bahwa unit usaha menghasilkan uang,sementara pada
kenyataanya perusahaan secara keseluruhan mengalami kerugian karena debit
kekantor pusat.<i><u>Ketiga</u></i>,sistem ini dapat memicu unit usaha untuk
hanya berkonsentrasi pada transfer internal karena terpaku pada markup yang
bagus dengan mengorbankan penjualan keluar.<i><u>Keempa</u></i>t,ada tambahan
pembukuan yang terlibat dalam pendebitan akun kantor pusat setiap usaha
dikonsolidasi.<i><u>Kelima</u></i>,fakta bahwa konflik diantara unit bisnis
akan berkurang dalam sistem tersebutdapat dilihat sebagai kelemahan.<o:p></o:p></span></div>
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<br /></div>
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<br /></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PENENTUAN HARGA JASA KORPORAT</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<br /></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengendalian
atas Jumlah Jasa</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Unit usaha
mungkin diharuskan untuk menggunakan staf korporat untuk jasa – jasa seperti
teknologi informasi serta riset dan pengembangan.ada tiga teori pemikiran
mengenai jasa – jasa tersebut :<o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Teori
pertama menyatakan bahwa suatu unit usaha harus membayar biaya variabel standar
dari jasa yang diberikan.jika membayar kurang dari itu,maka unit usaha akan
termotivasi untuk menggunakan jasa – jasa dalam jumlah yang lebih banyak
daripada yang dibenarkan secara ekonomis.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Teori
pemikiran yang kedua menyarankan harga yang sama dengan biaya variabel standar
ditambah bagian yang wajar dan biaya tetap standar yaitu biata penuh.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Teori
pemikiran yang ketiga menyarankan harga yang sama dengan harga pasar,atau biaya
penuh standar ditambah dengan margin laba.harga pasar akan digunakan jika
memungkinkan;jika tidak maka harga sebesar biaya penuh ditambah ROI yang akan
digunakan.<o:p></o:p></span></div>
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<br /></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Administrasi
Harga Transfer</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<br /></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Negosiasi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hampir semua
perusahaan,unit usaha menegosiasikan harga transfer satu sama lain;maksudnya
harga transfer yang tidak ditentukan oleh kelompok staf pusat.alasan yang
paling penting untuk hal ini adalah kepercayaan bahwa dengan menetapkan harga
jual dan mencapai kesepakatan atas harga pembelian yang paling sesuai merupakan
salah satu fungsi utama dari manajemen lini.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Unit –unit
usaha harus mengetahui aturan dasar yang dijadikan patokan dalam melakukan
negosiasi harga tersebut.disebagian kecil perusahaan,kantor pusat
menginformasikan kapada unit – unit usaha tersebut bebas bertransaksisatu sama
lain atau ddengan perusahaan luar yang ditemui,dengan persyaratan bahwa jika
impas,maka bisnis tersebut harus tetap dalam perusahaan.<o:p></o:p></span></div>
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<br /></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Arbitrase
dan Penyelesaian Konflik </span></b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Arbitrase
dapat dilakukan dengan beberapa cara.dalm sistem yang formal,kedua pihak
menyerahkan kasus secara tertulis kepada pihak penengah/pendamai( arbitrator
).arbitrator akan meninjau posisi mereka masing – masing dan memutuskan harga
yang akan ditetapkan kadangkala dengan bantuan staf kantor yang lain.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Selain
tingkat formalitas arbitrase,jenis proses penyelesaian konflik yang digunakan
juga mempengaruhibefektifitas suatu sistem harga transfer.terdapaat empat cara
untuk menyelesaikan konflik :<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">v </span><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memaksa <i>(forcing</i> )<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">v </span><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membujuk ( <i>smoothing</i> )<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">v </span><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menawarkan <i>(bargaining </i>)<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">v </span><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyelesaian masalah <i>(problem solving</i> )<o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Luas dan
formalitas dari perolehan sumber daya dan peraturan penentuan harga transfer
bergantung pada banyaknya jumlah transfer dalam perusahaan dan ketersediaan
pasar serta harga pasar.semakin besar jumlah transfer dan ketersediaan harga
pasar,maka semakin formal dan spesifik peraturan yang ada.jika harga pasar
selalu siap sedia,maka perolehan sumber daya dapat dikendalikan dengan
peninjauan kantor pusat atas keputusan buat atau beli ( <i>make-ar-buy decision</i>
)yang melebihi jumlah tertentu.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Beberapa
perusahaan membagi produknya kedalam dua kelas :<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelas I
meliputi seluruh produk untuk mana manajaemen senior ingin mengendalikan
perolehan sumber daya.produk ini biasanya merupakan produk – produk yang
bervolume besar;produk – produk yang tidak memiliki sumber dari luar;dan produk
– produk yang produksinya tetap ingin dikendalikan oleh pihak manajemen demi
alasan kualitas atau alasan tertentu.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Melas II
meliputi seluruh produk lainnya.secara umum,ini merupakan produk – produk yang
dapat diproduksi diluar perusahaan tanpa adanya gangguan terhadap operasi yang
sedang berjalan,produk – produk yang volumenya relatif kecil,diproduksi dengan
peralatan umum<i>( general-purpose equipment</i>).produk-produk kelas II
ditansfer pada harga pasar.<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penentuan
Harga Transfer</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Tentunya dalam penentuan harga transfer manajemen tidak dapat sembarangan
menentukan harga, secara garis besar harga tersebut sebisa mungkin tidak
merugikan salah satu pihak yang terlibat, selain itu harga transfer dalam
praktiknya harus terus diperhatikan agar tujuan manajemen sesuai dengan tujuan
perusahaan.<br />
Prinsip dasarnya adalah bahwa harga transfer sebaiknya serupa dengan harga yang
akan dikenakan seandainya produk tersebut diual ke konsumen luar atau dibeli
dari pemasok luar. Namun hal tersebut dalam dunia nyata sangat sulit
diterapkan, hanya sedikit perusahaan yang menetapkan prinsip ini.<br />
<br />
<br />
Secara umum harga transfer dapat ditentukan dengan menggunakan metode-metode
berikut: <br />
<b>1) Harga Transfer Berdasarkan Harga
Pasar (Market-Based Transfer Prices)</b><br />
Harga transfer berdasarkan harga pasar dipandang sebagai penentuan harga
transfer yang paling independen. Barang-barang yang diproduksi unit penjual
dihargai sama dengan harga yang berlaku di pasar, pada sisi divisi penjual ada
kemungkinan untuk memperoleh profit, pada sisi pembeli harga yang dibayarkan
adalah harga yang sewajarnya.<br />
Namun yang menjadi kelemahan utama dari sistem ini adalah jika harga suatu
produk ternyata tidak tersedia di pasar. Tidak semua barang-barang yang
diperjual-belikan antar divisi tersedia di pasar, misalnya pada suatu industri
yang terdeferensiasi dan terintegrasi seperti industri kertas, jika divisi
penjual harus mengirim kertas yang setengah jadi ke divisi lain, pasar tidak
menyediakan harga kertas mentah atau setengah jadi.<br />
Namun, jika harga pasar tersedia atau dapat diperkirakan maka ada baiknya
menggunakan harga pasar. Meskipun demikian, jika tidak ada cara untuk
memperkirakan harga kompetitif, pilihan lainnya adalah mengembangkan harga
transfer berdasarkan biaya (cost-based transfer price).<br />
<b>2) Harga Transfer Berdasarkan Biaya
(Cost-based Transfer Prices)</b><br />
Perusahaan menggunakan metode penetapan harga transfer atas dasar biaya yang
ditimbulkan oleh divisi penjual dalam memproduksi barang atau jasa, penetapan
harga transfer metode ini relatif mudah diterapkan namun memiliki beberapa
kekurangan. Pertama, penggunaan biaya sebagai harga transfer dapat mengarah
pada keputusan yang buruk, jika seandainya unit penjual tidak dapat memproduksi
dengan optimal sehingga menghasilkan biaya yang lebih tinggi daripada harga
pasar, maka dapat terjadi kecenderungan pembelian barang dari luar. Kedua, jika
biaya digunakan sebagai harga transfer, divisi penjual tidak akan pernah
menghasilkan laba dari setiap transaksi internal. Ketiga, penentuan harga
transfer yang berdasarkan biaya berarti tidak ada insentif bagi orang yang
bertanggung jawab mengendalikan biaya.<br />
Umumnya perusahaan menetapkan harga transfer atas biaya berdasarkan biaya
variabel dan atau biaya tetap dalam bentuk: biaya penuh (full cost), biaya penuh
ditambah mark-up (full cost plus markup) dan gabungan antara biaya variabel dan
tetap (variable cost plus fixed fee).<br />
<b>3) Harga Transfer Negoisasi (Negotiated
Transfer Prices)</b><br />
Dalam ketiadaan harga, beberapa perusahaan memperkenankan divisi-divisi dalam perusahaan
yang berkepentingan dengan transfer pricing untuk menegosiasikan harga transfer
yang diinginkan. Harga transfer negoisasi memiliki beberapa kelebihan. Pertama,
pendekatan ini melindungi otonomi divisi dan konsisten dengan semangat
desentralisasi. Kedua, manajer divisi cenderung memiliki informasi yang lebih
baik tentang biaya dan laba potensial atas transfer dibanding pihak-pihak lain
dalam perusahaan.<br />
Harga transfer negosiasian mencerminkan prespektif kontrolabilitas yang inheren
dalam pusat-pusat pertanggungjawaban karena setiap divisi yang berkepentingan
tersebut pada akhirnya yang akan bertanggung jawab atas harga transfer yang
dinegosiasikan. Namun transfer pricing ini tidak begitu mudah untuk ditentukan
karena posisinya pada situasi sulit yang bisa menimbulkan conflict of interest
diantara kedua belah pihak yang terlibat, yaitu divisi penjual dan divisi
pembeli. Artinya, tidak akan ada satu metode transfer price yang terbaik, yang
akan diterima mutlak oleh kedua belah pihak.<br />
<b>Harga Transfer pada Perusahaan
Multinasional</b><br />
Transfer pricing sering juga disebut dengan intracompany pricing,
intercorporate pricing, interdivisional atau internal pricing yang merupakan
harga yang diperhitungkan untuk keperluan pengendalian manajemen atas transfer
barang dan jasa antar anggota (grup perusahaan). Bila dicermati secara lebih
lanjut, transfer pricing dapat menyimpang secara signifikan dari harga yang
disepakati (harga pasar).<br />
Tujuan harga transfer berubah apabila melibatkan multinational corporation
(MNC) serta barang yang ditransfer melalui batas-batas negara. Tujuan penentuan
harga transfer internasional terfokus pada meminimalkan pajak, bea, dan risiko
pertukaran asing, bersama dengan meningkatkan suatu kompetitif perusahaan dan
memperbaiki hubungannya dengan pemerintah asing. Walaupun tujuan domestik
seperti motivasi manajerial dan otonomi divisi selalu penting, namun seringkali
menjadi sekunder ketika transfer internasional terlibat. Perusahaan akan lebih
fokus pada pengurangan pajak total atau memperkuat anak perusahaan asing. Oleh
karena itu transfer pricing juga sering dikaitkan dengan suatu rekayasa harga
secara sistematis yang ditujukan untuk mengurangi laba yang nantinya akan
mengurangi jumlah pajak atau bea dari suatu negara.<br />
Sebagai contoh, pembebanan harga transfer yang rendah untuk anak perusahaan
asing mungkin akan mengurangi pembayaran bea cukai sebagai akibat dari
batas-batas internasional, atau mungkin membantu anak perusahaan untuk bersaing
dalam pasar asing dengan mempertahankan biaya anak perusahaan yang rendah. Di
sisi lain, mebebankan suatu harga transfer yang tinggi mungkin membantu MNC
mengurangi laba pada negeri yang telah memperketat kendali pengiriman uang
asing, atau mungkin memberikan kemudahan bagi MNC memindahkan pendapatan dari suatu
negara yang memiliki tingkat pajak pendapatan yang tinggi ke suatu negara
dengan tingkat pajak rendah (tax haven country).<br />
Penelitian akhir-akhir ini telah menemukan bahwa lebih dari 80%
perusahaan-perusahaan multinsional (MNC) melihat transfer pricing sebagai suatu
isu pajak internasional utama, dan lebih dari setengah dari perusahaan ini
mengatakan bahwa isu ini adalah isu yang paling penting. Sebagian besar negara
sekarang menerima perjanjian modal Organization of Economic Cooperation and
Development (OECD), yang menyatakan bahwa harga-harga transfer sebaiknya
disesuaikan dengan menggunakan standar arm’s-length, artinya pada suatu harga
yang akan dicapai oleh pihak-pihak yang independen. Sementara perjanjian model
tersebut diterima secara luas, terdapat perbedaan-perbedaan dalam cara
negara-negara menerapkannya. Meskipun demikian, terdapat dukungan yang kuat di
seluruh dunia terhadap suatu pendekatan untuk membatasi usaha-usaha oleh MNC
untuk mengurangi kewajiban pajak dengan menetapkan harga-harga transfer yang
berbeda dengan arm’s-length standard tersebut.<o:p></o:p></span></div>
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Metta Ratna Dewihttp://www.blogger.com/profile/07158322190979450507noreply@blogger.com0tag:blogger.com,1999:blog-6797366471488778957.post-71069360698544826462014-04-12T22:42:00.000-07:002014-04-12T22:42:04.066-07:00Definisi Akuntansi Internasional<br />
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<a href="http://vicryblog.blogspot.com/2013/03/definisi-akuntansi-internasional.html"><b><i><span style="color: windowtext; font-family: "Bookman Old Style","serif"; font-size: 14.0pt; mso-fareast-language: IN; mso-font-kerning: 18.0pt; text-decoration: none; text-underline: none;">Definisi Akuntansi Internasional</span></i></b></a><b><i><span style="font-family: "Bookman Old Style","serif"; font-size: 14.0pt; mso-fareast-language: IN; mso-font-kerning: 18.0pt;"><o:p></o:p></span></i></b></div>
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<span style="background: white; color: #3e3e3e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Segoe UI";">Akuntansi
Internasional adalah akuntansi untuk transaksi internasional, perbandingan
prinsip akuntansi antarnegara yang berbeda dan harmonisasi berbagai standar
akuntansi dalam bidang kewenangan pajak, auditing dan bidang akuntansi lainnya.
Akuntansi harus berkembang agar mampu memberikan informasi yang diperlukan
dalam pengambilan keputusan di perusahaan pada setiap perubahan lingkungan
bisnis.<o:p></o:p></span></div>
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</span></span><!--[endif]--><span style="background: white; color: #3e3e3e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Segoe UI";">Berikut ini
karakteristik era ekonomi global:</span><span style="color: #3e3e3e; font-family: "Segoe UI","sans-serif"; font-size: 9.0pt;"><br />
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<span style="background: white; color: #3e3e3e; font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Segoe UI";">1.Bisnis
internasional<o:p></o:p></span></div>
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<span style="background: white; color: #3e3e3e; font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Segoe UI";">2.Hilangnya
batasan-batasan antar Negara era ekonomi global sering sulit untuk
mengindentifikasi Negara asal suatu
produk atau perusahaan, hal ini terjadi pada perusahaan multinasional.<o:p></o:p></span></div>
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<span style="background: white; color: #3e3e3e; font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Segoe UI";">3.Ketergantungan
pada perdagangan internasional.<o:p></o:p></span></div>
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</span></span><!--[endif]--><span style="background: white; color: #3e3e3e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Segoe UI";">Tujuan
Akuntansi Internasional</span><span style="color: #3e3e3e; font-family: "Segoe UI","sans-serif"; font-size: 9.0pt;"><br />
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<span style="background: white; color: #3e3e3e; font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Segoe UI";">-
Mengidentifikasi sejarah perkembangan akuntansi internasional</span><span style="color: #3e3e3e; font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Segoe UI";"><br />
<span style="background: white;">- Memperkenalkan berbagai perbedaan nasional
dalam sistem akuntansi di dunia</span><br />
<span style="background: white;">- Meringkas evolusi bisnis sampai zaman modern</span><br />
<span style="background: white;">- Membahas pentingnya dimensi akuntansi dalam
bisnis global dan topik-topik penting yang membentuk akuntansi internasional</span></span><span style="background: white; color: #3e3e3e; font-family: "Segoe UI","sans-serif"; font-size: 9.0pt;"><o:p></o:p></span></div>
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<span style="background: white; color: #3e3e3e; font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Segoe UI";">Akuntansi
internasional meliputi dua aspek bahasan utama yaitu deskripsi, pembandingan
akuntansi, dan dimensi akuntansi atas transaksi internasional. Pada aspek yang
pertama, akuntansi internasional membahas gambaran standar akuntansi dan
praktek akuntansi pada berbagai negara serta membandingkan standar dan praktek
tersebut pada masing-masing negara yang dibahas. Selain itu, aspek akuntansi
internasional juga membahas mengenai pelaporan keuangan, valuta asing,
perpajakan,<b><i> </i></b>audit internasional serta manajemen untuk bisnis
internasional.<o:p></o:p></span></div>
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<span style="background: white; color: #3e3e3e; font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Segoe UI";">Akuntansi
Internasional juga termasuk akuntansi yang bertujuan umum yang berorientasi
nasional, dalam arti luas untuk</span><span style="color: #3e3e3e; font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Segoe UI";"><br />
<br />
<span style="background: white;">* Analisa komparatif internasional</span><br />
<br />
<span style="background: white;">* Pengukuran dari isu-isu pelaporan akuntansinya
yang unik bagi transaksi-transaksi bisnis mulitnasional</span><br />
<br />
<span style="background: white;">* Kebutuhan akuntansi bagi pasar-pasar keuangan internasional</span><br />
<br />
<span style="background: white;">* Harmonisasi keragaman pelaporan keuangan
melalui aktivitas-aktivitas politik, organisasi, profesi dan pembuatan standar</span><br />
<br />
<span style="background: white;">Akuntansi Internasional pada khususnya mencakup
bidang akuntansi keuangan dan pelaporan, akuntansi manajemen, auditing,
perpajakan dan upaya-upaya harmonisasi akuntansi yang sedang dilakukan.</span></span><span style="font-family: "Bookman Old Style","serif"; mso-fareast-language: IN; mso-font-kerning: 18.0pt;"><o:p></o:p></span></div>
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Metta Ratna Dewihttp://www.blogger.com/profile/07158322190979450507noreply@blogger.com0tag:blogger.com,1999:blog-6797366471488778957.post-20543212504148938632014-04-12T22:40:00.001-07:002014-04-12T22:40:44.182-07:00Manajemen Kas<br />
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<b><i><span style="font-family: 'Bookman Old Style', serif; font-size: 14pt;">Manajemen Kas<o:p></o:p></span></i></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut Sugiono dan Untung ( 2008: 16 ) Kas adalah
uang tunai yang <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dimiliki oleh perusahaan termasuk yang terdapat di
bank, baik berupa giro atau <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">deposito. Sedangkan strata kas adalah bentuk lain yang
dimiliki perusahaan yang <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">bersifat sangat likuid (misalnya emas ). Kas
perusahaan merupakan elemen yang <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">penting dan merupakan urat nadi dari setiap bisnis.
Oleh karena itu, manajemen<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kas yang efektif akan membantu perusahaan untuk
menjaga kinerja keuangan sepanjang tahun. Aggaran kas merupakan pencatatan
tentang posisi kas pada waktu tertentu yang memuat tentang penerimaan dan
pengeluaran kas karena adanya rencana <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">pembelian dan penjualan ataupun aktivitas lainnya.
Arti pentingnya anggaran kas <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">bagi perusahaan agar manajer keuangan dapat mengetahui
posisi keuangan pada <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">waktu tertentu beserta sebab- sebab perubahan yang
terjadi. <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Manajemen Kas (Cash Management) merupakan suatu
kumpulan kegiatan perencanaan, perkiraan, pengumpulan, pengeluaran dan
investasi kas dari suatu <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">perusahaan agar dapat beroperasi dengan lancar. Tanpa
manajemen kas yang baik <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">sebuah perusahaan bisa mengalami kebangkrutan karena
kekurangan kas, walaupun <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ia menghasilkan profit. Karena situasi bisnis banyak
memiliki ketidakpastian <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">membutuhkan pengelolaan kas yang baik, Perencanaan kas
yang baik akan dapat <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">mengidentifikasi potensi krisis kas sebelum itu
terjadi. padaa dasarnya, adanya manajemen kas bertujuan untuk mempertimbangkan
risiko dana imbal hasil agar terjadi keseimbangan antara memiliki terlalu
banyak atau sedikit kas. Jika terlalu sedikit kas yang diinvestasikan, maka
mengurangi kesempatan untuk memperoleh imbal hasil yang lebih mendatangkan
keuntungan di masa yang akandatang. Namun jika terlalu banyak kas yang
diinvestasikan, maka akan terjadi cash insolvency. <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kas yang cukup akan meningkatkan kemampuan perusahaan
memenuhi segala pengeluaran yang dibutuhkan. Kas yang cukup artinya cadangan
kas dipelihara pada titik minimum sehingga tidak terlalu banyak cash yang idle
dan justru bisa <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">mendatangkan potensi keuntungan jika diinvestasik an
pada instrumen investasi<o:p></o:p></span></div>
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</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Motif
Perusahaan Memiliki Kas <o:p></o:p></span></i></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengelolaan kas merupakan fungsi keuangan yang vital
dan mendasar dalam Sebuah perusahaan. Hal ini berperan dalam perencanaan dan
pengendaliaan <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kas, karena di dalam aktivitasnya manajer keuangan
harus mengetahui besarnya <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">jumlah kas yang diperlukan setiap saat. Menurut
Syahyunan ( 2004: 50 ) ada <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">beberapa motif ( dorongan ) yang menyebabkan
perusahaan perlu memiliki <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">sejumlah kas. Dorongan- dorongan inilah yang
menentukan berapa jumlah kas <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">yang harus dimiliki perusahaan. Motif- motif tersebut
adalah sebagai berikut : </span><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Motif Transaksi <o:p></o:p></span></i></b></div>
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</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Motif transaksi yang dimaksudkan bahwa perusahaan
membutuhkan sejumlah uang tunai membiayai kegiatannya sehari- hari, seperti
untuk membayar gaji dan upah, membeli barang, membayar tagihan, dan pembayaran
hutang kepada kreditur apabila jatuh tempo.<o:p></o:p></span></i></b></div>
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</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Motif Berjaga- Jaga <o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Motif berjaga- jaga dimaksudkan untuk berjaga- jaga
terhadap kebutuhan yang mungkin terjadi tetapi tadak jelas kapan terjadinya,
(misalnya kebakaran, kecelakaan)<o:p></o:p></span></i></b></div>
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<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Motif Spekulatif <o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Motif Spekulatif dimaksudkan untuk mengambil
keuntungan kalau kesempatyan itu ada, seperti perusahaan menggunakan kas yang
dimilikinya untuk diinvestasika pada sekuritas ( saham dan obligasi ) dengan
harapan setelah membeli sekuritas tersebut harganya akan naik. <o:p></o:p></span></i></b></div>
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<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Motif Compensating Balance <o:p></o:p></span></i></b></div>
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<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Motif ini sebenarnya lebih merupakan keterpaksaan
perusahaan meminjam <o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">sejumlah uang di bank. Apabila perusahaan meminjamuang
di bank, biasanya bank menghendaki agar perusahaan tersebut meninggalkan
sejumlah uang direkeningnya.<o:p></o:p></span></i></b></div>
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<br /></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Fungsi utama manajemen kas adalah merencanakan,
mencari dan memanfaatkan kas dengan berbagai cara agar penggunaannya maksimum,</span><span style="font-family: "Bookman Old Style","serif";"> </span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dapat mendorong
peningkatan laba investasi (ROI) dengan cara : <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Meningkatkan kontribusi laba dari kas. <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Mengurangi
jumlah investasi yang terkait pada kas. <o:p></o:p></span></div>
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<br /></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tekhnik
Manajemen Kas <o:p></o:p></span></i></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">perusahan menggunakan berbagai peyelesaian keuangan
dengan tekhnik manajemen kas sehingga menambah tabungan. Teknik tersebut
bertujuan meminimalkan pembiayaan perusahaan dengan mengambil keuntungan dari
ke<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">tidaksempurnaan sistem penagihan dan pembayaran.
Prosedur ini memiliki keuntungan dari adanya ”Float”dalam sistem penagihan dan
pembayaran. <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Float dalam pengertiaan umum berkaitan dengan dana
yang telah dikirim <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">oleh pembayar (perusahaana atau perorangan) tetapi
belum dalam bentuk yang <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dapat dibelanjakan oleh penerima (perusahaan atau
peroranngan). Misalnya <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">float yang terjadi pada perbedaan antara saldo uang di
bank menurut pembukuan <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">perusahaan dan saldo menurut rekening koran di bank.
Pada umumnya saldo <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">rekening koran akan lebih besar daripada saldo menurut
pembukuan deposan <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">(perusahaan ). Hal ini terjadi karena ada sejumlah cek
atau giro yang sudah <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dikeluarkan perusahaan tapi belum diuangkan di bank.</span><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
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<br /></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ada tiga hal yang ingin dilakukan oleh manajer
keuangan ketika mengelola kas yaitu sebagai berikut: <o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mempercepat pemasukan kas , menaikkan ketersediaan
dari pada kas (daripada kas dipegang oleh perusahaan lain lebih baik dipegang
dan dikelola oleh manajer keuangan). <o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memperlambat pengeluaran kas <o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memelihara saldo kas yang optimal <o:p></o:p></span></i></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian Arus Kas Salah satu tujuan kegiatan
perusahaan bisnis adalah memperoleh dana dalam bentuk uang kas dari hasil
penjualan produknya, yang <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dapat dipergunaklan untuk membiayai kegiatan-kegiatan,
baik modal kerja maupun dalam perluasan investasi. Pada banyak perusahaan, pembiayaan
modal kerja dan investasi ini menggunakan dan yang berasal dari luar
perusahaan, misalnya<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">pinjaman bank. Penggunaan sumber dana dari pihak luar
ini menimbulkan kewajiban bagi perusahaan untuk membayar bunga dan angsuran
pinjaman. Disamping itu perusahaan juga harus membagikan dividen bagi pemegang
saham karena menggunakan dana internal. Oleh karena itu perusahaan mampu
menyeimbangkan kinerja likuiditas dan profitabilitas</span><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">.<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut Sugiono dan Untung ( 2004: 29 ) Aliran Kas
(Cash flow) merupakan informasi atas sumber dan penggunaan uang kas pada suatu
priode tertentu. Aliran kas terdiri dari aliran kas masuk dalam perusahaan dan
aliran kas keluar kerusahaan serta berapa saldonya setiap periode. Arus kas
masuk adalah arus kas yang masuk ke perusahaan dari kegiatan- kagiatan operasi,
investasi, dan pembiayaan. Sedangakan arus kas keluar adalah arus kas yang
dipergunakan oleh <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">perusahaan untuk melakukan kegiatan operasi, investasi
dan pembayaran. Pada <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">umumnya sektor pengeluaran kas adalah untuk biaya-
biaya utama dan biaya- <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">biaya bukan utama (non operatif). Hal utama yang perlu
selalu diperhatikan yang <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">mendasari dalam mengatur arus kas adalah memahami
dengan jelas fungsi dana <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">atau uang yang kita miliki, kita simpan atau
investasikan. <o:p></o:p></span></div>
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<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l5 level1 lfo5; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisis Rasio <o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keuangan
Penganalisaan rasio keuangan ada beberapa cara, diantaranya : <o:p></o:p></span></i></b></div>
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<br /></div>
<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l0 level1 lfo7; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisis horizontal/trend analysisi,yaitu
membandingkan rasio-rasio <o:p></o:p></span></i></b></div>
<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l0 level1 lfo7; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">keuangan perusahaan dari tahun-tahun yang lalu dengan
tujuan agar dapat <o:p></o:p></span></i></b></div>
<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l0 level1 lfo7; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dilihat trend dari rasio-rasio perusahaan selama
kurang waktu tertentu. <o:p></o:p></span></i></b></div>
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<br /></div>
<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l0 level1 lfo7; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisis vertical, yaitu membandingkan data rasio
keuangan perusahaan <o:p></o:p></span></i></b></div>
<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l0 level1 lfo7; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dengan rasio semacam dari perusahaan lain yang sejenis
atau industri untuk <o:p></o:p></span></i></b></div>
<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l0 level1 lfo7; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">waktu yang sama. <o:p></o:p></span></i></b></div>
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<br /></div>
<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l0 level1 lfo7; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">The du pont chart berupa bagan yang dirancang untuk
memperlihatkan hubungan antara assetsturnover dan profit margin. <o:p></o:p></span></i></b></div>
<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l0 level1 lfo7; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">(Situmorang, Syafrizal Helmi, Ami ilham : 2007). <o:p></o:p></span></i></b></div>
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<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l7 level1 lfo8; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Capital Work <o:p></o:p></span></i></b></div>
<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l7 level1 lfo8; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Yaitu selisih antara aktiva lancar dengan hutang
lancar.<o:p></o:p></span></i></b></div>
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<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l7 level1 lfo8; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Current Ratio <o:p></o:p></span></i></b></div>
<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l7 level1 lfo8; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Yaitu rasio yang membandingkan antara aktiva lancar
dengan hutang lancar. <o:p></o:p></span></i></b></div>
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<br /></div>
<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l7 level1 lfo8; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Cash Ratio <o:p></o:p></span></i></b></div>
<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l7 level1 lfo8; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Yaitu kemampuan perusahaan untuk dapat membayar hutang
lancarnya <o:p></o:p></span></i></b></div>
<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l7 level1 lfo8; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">yang harus segera dipenuhi dengan kas yang tersedian
dalam perusahaan dan <o:p></o:p></span></i></b></div>
<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l7 level1 lfo8; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">efek yang segera harus dituangkan. <o:p></o:p></span></i></b></div>
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<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l7 level1 lfo8; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Quick – Assets<o:p></o:p></span></i></b></div>
<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l7 level1 lfo8; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Piutang, kas dan investasi jangka pendek dianggap
sebagai quick assets, yaitu aktiva yang dapat dituangkan dengan segera. Quick Assets
diperoleh dengan mengurangkan nilai persediaan dari aktiva lancar. <o:p></o:p></span></i></b></div>
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<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l7 level1 lfo8; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kapasitas Kas <o:p></o:p></span></i></b></div>
<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l7 level1 lfo8; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adalah tersedianya uang kas perusahaan pada suatu
waktu atau dengan <o:p></o:p></span></i></b></div>
<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l7 level1 lfo8; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kata lain. Kapasitas kas adalah kas yang tersedia di
dalam perusahaan. <o:p></o:p></span></i></b></div>
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<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l7 level1 lfo8; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Working capital to Assets Ratio <o:p></o:p></span></i></b></div>
<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l7 level1 lfo8; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Yakni rasio modal kerja yang memperbandingkan antara
modal kerja dengan keseluruhan aktiva.<o:p></o:p></span></i></b></div>
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<br /></div>
<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l7 level1 lfo8; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Debt Ratio <o:p></o:p></span></i></b></div>
<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l7 level1 lfo8; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Yaitu hutang yang dihitung dengan membagi total
seluruh perusahaan, <o:p></o:p></span></i></b></div>
<div class="MsoNoSpacing" style="margin-left: 36.0pt; mso-list: l7 level1 lfo8; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; font-size: 13.5pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">×<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">baik jangka
pendek maupun jangka panjang dengan total aktiva.</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
Metta Ratna Dewihttp://www.blogger.com/profile/07158322190979450507noreply@blogger.com0tag:blogger.com,1999:blog-6797366471488778957.post-16076899770087016022014-04-12T22:25:00.003-07:002014-04-12T22:25:22.195-07:00AKUNTANSI UNTUK PERUBAHAN HARGA <br />
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<b><span style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nama : Metta Ratna Dewi<o:p></o:p></span></b></div>
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<b><span style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelas : 4EB22<o:p></o:p></span></b></div>
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<b><span style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">NPM : 2A213214<o:p></o:p></span></b></div>
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<br /></div>
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<br /></div>
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<b><span lang="FI" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">AKUNTANSI UNTUK PERUBAHAN HARGA</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi perubahan harga
(accounting for price changes) mengacu pada perlakuan akuntansi terhadap
perubahan atau selisih harga dan masalah
akuntansi dalam kondisi yang didalamnya harga-harga berubah.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rerangka Akuntansi Pokok </span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rerangka akuntansi pokok
akan menghasilkan statemen keuangan dasar. Paton dan Littleton menegaskan bahwa
data dasar hendaknya merupakan angka yang terandalkan yaitu obyektif dan dapat
diverifikasi. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tujuan pelaporan keuangan
tidak terbatas pada masalah pertanggungjelasan tetapi juga pada pemenuhan
kebutuhan pengambilan keputusan ekonomi yang lebih luas. Tujuan penyajian
informasi untuk pertanggung jawaban menjadi tidak berarti atau bahkan dapat
diganti sama sekali. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kos merupakan jumlah
rupiah kesepakatan dalam rangka memperoleh barang dan jasa dan merupakan jumlah
rupiah kesepakatan dalam rangka penyerahan produk atau jasa yang dihasilkan perusahaan. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Masalah akuntansi </span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sebagai data dasar, dalam
kondisi perubahan harga akuntansi kos historis menghadapi tiga masalah
fundamental yang berkaitan dengan penilaian (<i>valuation</i>), unit pengukur (<i>measurement
unit</i>) dan pemertahanan kapital (<i>capital
maintenance</i>).</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"> </span><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Masalah Penilaian </span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nilai aset individual
atau spesifik akan berubah kalau dibandingkan dengan aset tertentu yang lain
meskipun daya beli uang tidak berubah. Perubahan ini disebabkan oleh penggunaan
teknologi yang berbeda atau kemampuan produk baru yang lebih tinggi. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Persepsi atau selera
orang terhadap manfaat atau nilai barang tertentu dapat pula menyebabkan
perubahan nilai yang akhirnya mempengaruhi harga barang tersebut. Perubahan
harga semacam ini disebut dengan
perubahan harga spesifik.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Model akuntansi untuk
menghadapi masalah ini adalah akuntansi nilai sekarang yang pengukuran nilainya bergantung pada dasar penilaian yang
dianut yaitu kos sekarang atau nilai keluaran sekarang. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"> </span><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Masalah Unit Pengukur </span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Daya beli uang dapat
berubah sehingga unit moneter sebagai pengukur nilai tidak bersifat homogenus
lagi kalau dikaitkan dengan waktu. Perubahan
nilai unit pengukur ini terjadi karena perubahan tingkat harga secara umum
dalam ekonomi suatu negara. Artinya, kalau nilai atau manfaat suatu barang
tidak berubah, jumlah unit moneter yang dapat digunakan untuk memperoleh barang
yang sama akan berbeda dari waktu ke waktu karena daya beli uang berubah.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Secara umum, daya beli
uang semakin menurun karena adanya inflasi. Akuntansi menghadapi masalah ini
karena kos yang diukur satuan rupiah nominal tidak lagi homogenus untuk
beberapa pos sehingga penjumlahan kos vertikal atau horisontal sebenarnya tidak
bermakna lagi. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"> </span><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Masalah Pemertahanan Kapital </span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laba adalah kenaikan
kapital dalam suatu periode yang dapat didistribusi atau dinikmati setelah
kapital awal dipertahankan. Untuk menentukan laba dengan mempertahankan
kapital, tiga hal penting dalam mengukur kapital harus dipertimbangkan yaitu
dasar penilaian, skala pengukuran, dan jenis kapital terutama dalam hal terjadi
perubahan harga atau nilai. </span><span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Masalah unit pengukur dalam perubahan harga
berkaitan dengan skala pengukuran. Masalah pemertahanan kapital dalam perubahan
harga berkaitan dengan jenis kapital yang harus dipertahankan yaitu finansial
atau fisis. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bila pengaruh perubahan
harga seperti di atas tidak diperhatikan, dalam keadaan perubahan harga
menarik, perhitungan laba atas dasar kos historis cenderung tersaji lebih. Hal
ini disebabkan perubahan akibat kenaikan harga atau untuk penahanan melekat
pada angka laba. Angka laba yang tersaji lebih dapat mengakibatkan distribusi
laba yang melebihi jumlah yang dapat menyisakan laba untuk mempertahankan
kapital. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify;">
<b><span lang="ES" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pos-Pos
Moneter dan Nonmoneter </span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify;">
<u><span lang="ES" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pos Moneter </span></u><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="ES" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pos-pos moneter terdiri atas
aset moneter dan kewajiban moneter. Aset moneter adalah klaim untuk menerima
kas di masa mendatang dengan jumlah dan saat yang pasti tanpa mengaitkan dengan
harga masa datang barang dan jasa tertentu. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="ES" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kewajiban moneter adalah
keharusan untuk membayar uang di masa mendatang dengan jumlah dan saat
pembayaran yang sudah pasti. Implikasi perubahan harga terhadap pos-pos moneter
lebih berkaitan dengan perubahan daya beli yang menimbulkan untung atau rugi
daya beli. Untung atau rugi daya beli timbul kalau perusahaan menahan pos-pos
moneter dalam keadaan daya beli berubah.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify;">
<u><span lang="ES" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pos-Pos Nonmoneter </span></u><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="ES" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pos-pos nonmoneter adalah
pos-pos selain yang bersifat moneter yang juga terdiri atas aset nonmoneter dan
kewajiban nonmoneter. Aset nonmoneter adalah aset yang mengandung jumlah rupiah
yang menunjukkan nilai dan nilai tersebut berubah-ubah dengan berjalannya waktu
atau aset yang merupakan klaim untuk menerima potensi jasa atau manfaat fisis
tanpa memperhatikan perubahan daya beli. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="ES" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kewajiban nonmoneter adalah
keharusan untuk menyerahkan barang dan jasa atau potensi jasa lainnya dengan
kuantitas tertentu tanpa memperhatikan daya beli atau perubahan nilai barang
atau potensi jasa tersebut pada saat diserahkan. Implikasi perubahan harga
terhadap pos nonmoneter adalah terjadinya perbedaan nilai tukar antara saat
pos-pos tersebut diperoleh atau terjadi dan nilai tukar saat meretia diserahkan
atau dilaporkan pada akhir perioda. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="ES" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pos-pos moneter berkaitan
dengan untung atau rugi daya beli sedangkan pos-pos nonmoneter dengan untung
atau rugi penahanan. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify;">
<b><span lang="ES" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perubahan
Harga </span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="ES" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Harga merepresentasi nilai
tukar barang dan jasa pada suatu saat dalam suatu lingkungan ekonomik. Barang
dan jasa dapat berupa barang dan jasa antara yaitu berupa faktor produksi atau
produk akhir (barang dan jasa untuk konsumsi).</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="ES" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Harga masukan adalah harga
faktor produksi dan harga barang atau jasa antara yang diperoleh untuk tujuan
diolah lebih lanjut. Harga keluaran adalah harga barang dan jasa yang dijual
sebagai produk perusahaan. Pasar faktor produksi disebut pasar masukan dan
pasar produk akhir disebut pasar keluaran. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="ES" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Secara umum, <b>perubahan harga</b> adalah perbedaan jumlah
rupiah untuk memperoleh barang atau jasa yang sama pada waktu yang berbeda
dalam pasar yang sama (masukan atau keluaran). Dari segi akuntansi, perubahan
harga adalah perbedaan antara kos tercatat suatu objek (pos) dan jumlah rupiah
yang menggambarkan nilai objek (pos) pada saat tertentu. Dari sudut perusahaan,
perbedaan harga masukan dan keluaran bukan merupakan perubahan harga tetapi
lebih merupakan laba yaitu kenaikan nilai ekonomik yang diharapkan karena
proses produksi. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="ES" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Karakteristik perubahan
harga barang dan jasa, ada tiga jenis perubahan harga yaitu : (1) perubahan
harga umum, (2) perubahan harga spesifik, dan (3) perubahan harga relatif</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perubahan Harga Umum </span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perubahan harga umum
mencerminkan kenaikan atau penurunan nilai tukar satuan uang atau dikenal
dengan perubahan daya beli. Perubahan tersebut dapat disebabkan pada umumnya
oleh kekuatan-kekuatan faktor ekonomik seperti tersedianya uang atau kecepatan
beredarnya uang dibandingkan dengan tersedianya barang atau jasa dalam
perekonomian suatu negara. Penyebab lain
adalah ketidakseimbangan antara permintaan dan penawaran barang dan jasa secara
umum atau perubahan harga pasar dunia untuk komoditas dasar tertentu. Perubahan
harga umum ditandai oleh perubahan seluruh harga barang dan jasa dengan tingkat
dan arah yang sama. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;">o</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;"> </span><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Inflasi dan Daya Beli Uang </span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Indeks harga dapat
memberi gambaran perubahan tingkat harga dari waktu ke waktu. Perubahan indeks
harga merefleksi pula perubahan daya beli atau nilai tukar uang. </span><span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kenaikan indeks harga berarti penurunan daya beli demikian pula sebaliknya.
Daya beli uang adalah kemampuan satuan uang pada saat tertentu untuk ditukarkan
dengan barang. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Gejala kenaikan tingkat
harga umum dari waktu ke waktu disebut inflasi. Inflasi ditunjukkan oleh indeks
harga umum yang cenderung menaik dari waktu ke waktu. Perubahan relatif indeks
harga dari perioda satu ke perioda berikutnya disebut dengan laju inflasi. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;">o</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;"> </span><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Implikasi Akuntansi </span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Kos berbagai objek yang diukur dengan satuan
uang pada waktu yang berbeda-beda sebenarnya merupakan jumlah rupiah yang tidak
homogenus sehingga tidak dapat dijumlahkan. Karena bersifat moneter, meretia
sudah merefleksi kos atau harga sekarang setiap saat atau pada tanggal
pelaporan. Dengan adanya perubahan daya beli, perusahaan kemungkinan akan
mendapat untung atau menderita rugi karena perusahaan menahan pos-pos moneter. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untung atau rugi daya
beli pos moneter terjadi apabila perusahaan menahan aset moneter atau mempunyai
utang moneter dalam jangka waktu tertentu. Dalam kondisi inflasi, menahan aset
moneter akan menimbulkan rugi daya beli. Dalam kndisi deflasi menahan aset
moneter akan memberikan untung daya beli
dan menahan utang moneter akan mengakibatkan rugi daya beli. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;">o</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;"> </span><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Interpretasi Untung / Rugi Daya Beli </span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jumlah rupiah untung atau
rugi daya beli merupakan informasi untuk membantu pemakai dalam menentukan laba
ekonomik perusahaan karena informasi tersebut berkaitan dengan seberapa jauh
kapital secara ekonomik harus dipertahankan.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untung daya beli
penahanan utang dapat diperlakukan sebagai pengurangan aset yang diperoleh
dengan utang tersebut. </span><span style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Untung atau rugi daya beli pos
moneter lancar dapat dianggap terrealisasi pada saat pos aset moneter lancar
diterima uangnya atau pada saat utang moneter lancar dilunasi. Dari sudut
pandang perusahaan sebagai kesatuan usaha, untung atau rugi daya beli utang
jangka panjang dalam suatu perioda tidak mempengaruhi besarnya laba. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dari sudut likuiditas, untung atau rugi daya beli akan memberi informasi
apakah perusahaan dapat menjaga likuiditas operasinya. Dalam kondisi inflasi,
tentu saja modal kerja moneter akan cenderung menurun daya belinya. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perubahan Harga Spesifik </span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perubahan harga spesifik
adalah perubahan harga barang tertentu karena nilai instrinsik barang tersebut
berubah sehingga nilai tukarnya juga berubah baik di pasar masukan maupun pasar
keluaran. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perubahan harga spesifik
terjadi karena berbagai faktor antara lain perubahan selera konsumer, perubahan
teknologi di bidang teknik industri dan spekulasi atau perubahan harapan
masyarakat terhadap kuantitas barang dan jasa tertentu yang tersedia dalam
masyarakat. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perubahan harga spesifik
dalam pasar masukan akan mengakibatkan kenaikan atau penurunan kos aset
yang yang akhirnya mempengaruhi biaya
bagi perusahan. Perubahan harga spesifik dalam pasar keluaran akan mengakibatkan
kenaikan atau penurunan pendapatan perusahaan. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;">o</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;"> </span><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Implikasi Akuntansi </span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam akuntansi kos
historis, perubahan harga spesifik ini tidak diperhatikan dan dengan sendirinya
perubahan ini akan tersembunyi dalam perhitungan laba. Seandainya pengaruh
perubahan harga spesifik tersebut dikeluarkan dari perhitungan laba, pengaruh
ini akan menjadi untung atau rugi penahanan.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;">o</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;"> </span><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Interpretasi Untung/Rugi Penahanan </span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untung penahanan
merupakan informasi tentang jumlah rupiah untuk mempertahankan kapital. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dari segi evaluasi
kinerja manajemen, akuntansi kos sekarang sebenarnya memberi informasi tentang
kegiatan yang benar-benar merupakan upaya manajemen dan kegiatan yang
semata-mata hanya menahan aset dalam kaitannya dengan pengelolaan kapital
fisis. Laba operasi merupakan hasil
kegiatan produktif, sendangkan untung penahanan merupakan hasil kegiatan
penahanan aset semata. Laba operasi atas dasar kos sekarang merupakan pengukur
efisiensi pengelolaan dana atau kapital fisis perusahaan yang sebenarnya. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam kondisi harga yang
menarik, biaya atas dasar kos sekarang yang dibebankan ke pendapatan akan
cenderung lebih tinggi daripada biaya historis karena itu laba akan cenderung
lebih kecil.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perubahan Harga Relatif </span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perubahan harga relatif
mengukur tingkat penyimpanan perubahan harga barang atau jasa tertentu terhadap
perubahan akibat perubahan tingkat harga umum seluruh barang dan jasa.
Perubahan harga relatif adalah perubahan harga setelah pengaruh perubahan daya
beli dikeluarkan atau diperhitungkan. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kalau unit moneter
dihomogenuskan dengan indeks harga umum, statemen laba-rugi akan menggambarkan
laba real secara ekonomik. Pengaruh perubahan harga relatif tidak dapat
terungkapkan secara penuh kalau penyesuaian tidak dilakukan baik untuk
perubahan harga spesifik maupun untuk perubahan harga umum. Model akuntansi
yang memperhitungkan pengaurh perubahan harga relatif sebenarnya merupakan
bastar atau hibrida antara model akuntansi daya beli konstan dan akuntansi kos
sekarang. </span><span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Model hibrida tersebut disebut akuntansi kos
sekarang daya beli konstan. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"> </span><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi Daya Beli Konstan </span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tujuan akuntansi daya beli
konstan adalah mempertahankan kapital atas dasar daya beli. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 21.3pt;">
<u><span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pemilihan Indeks Harga untuk
Konversi </span></u><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk dapat menyajikan
statemen keuangan berbasis daya beli, data kos historis harus dikonversi
menjadi kos daya beli pada saat pelaporan. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk menyusun statemen
keuangan lengkap dalam daya beli, semua pos baik neraca atau laba-rugi harus
dikonversi. Bila indeks rata-rata digunakan dan pos-pos laba rugi terjadi
secara merata selama perioda, rupiah daya beli yang didapat untuk suatu pos
biasanya hampir sama dengan jumlah rupiah nominalnya. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 21.3pt;">
<u><span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keunggulan dan Kelemahan </span></u><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Argumen yang biasanya
diajukan untuk mendukung penyajian informasi daya beli konstan adalah : </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi daya beli konstan menjadi angka akuntansi lebih bermakna </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dengan akuntansi daya beli konstan, pembandingan antarperioda akan
memberikan informasi yang lebih bermakna
daripada pembandingan atas dasar rupiah
nominal </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pembandingan data antarperusahaan juga akan menjadi lebih berarti dan
informatif</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi daya beli konstan akan menghasilkan informasi laba atas dasar
konsep mempertahankan kapital</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pejabat pemerintah sudah terbiasa menganalisis data keuangan atas dasar
nilai real, sehingga pelaporan keuangan perusahaan dengan menggunakan rupiah
nominal kemungkinan dapat menyebabkan kebijakan pemerintah yang merugikan
perusahaan </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi daya beli konstan merupakan sarana mengeluarkan pengaruh
perubahan harga umum tanpa harus mengubah atau mengganti struktur akuntansi
yang sudah berjalan.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">7.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi daya beli konstan dapat mengatasi atau meniadakan sama sekali
metoda akuntansi yang dimaksudkan untuk menanggulangi perubahan harga secara
parsial atau secara pos per pos </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="FI" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Beberapa keberatan dan
kelemahan terhadap akuntansi daya beli konstan adalah : </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="FI" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="FI" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi daya beli konstan mendasarkan diri pada data kos historis
sehingga kelemahan-kelemahan yang melekat pada kos historis tidak seluruhnya
dapat dihilangkan atau diatasi. Jadi, akuntansi daya beli konstan belum
memperhitungkan pengaruh perubahan harga spesifik </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="FI" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="FI" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Manfaat informasi tambahan kemungkinan besar tidak sepadan dengan kos untuk
menyusun statemen keuangan daya beli konstan </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="FI" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="FI" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Acapkali stateman keuangan daya beli konstan diinterpretasi secara keliru
sebagai informasi tentang nilai sekarang padahal informasi yang disajikan oleh
akuntansi daya beli konstan bukan merupakan nilai sekarang, nilai yang dapat
direalisasi, atau bahkan nilai diskonan</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="FI" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="FI" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untung rugi daya beli tidak mempunyai makna atau interpretasi yang jelas
atau intuitif. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="FI" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="FI" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Acapkali indeks yang digunakan untung menghomogenuskan unit pengukur tidak
mewakili perubahan daya beli yang terkandung dalam aset perusahaan sehingga
hasil perhitungan akuntansi daya beli konstan diragukan keterandalannya. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 18.0pt;">
<u><span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kapital Daya Beli </span></u><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kapital daya beli sebenarnya
merupakan kapital finansial. Kapital finansial, laba terjadi dari kenaikan
jumlah rupiah kapital tanpa memperhatikan wujud kapital tersebut. Kapital daya
beli adalah jumah rupiah kapital finansial yang telah dikonversi menjadi daya
beli. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"> </span><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi Kos Sekarang </span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tujuan akuntansi kos
sekarang adalah mengukur laba suatu perioda dengan mempertahankan kapital
semula. Kapital diukur atas dasar kapasitas operasi atau kemampuan untuk
menyediakan barang dan jasa dengan kuantitas yang sama dengan kapasitas atau
kemampuan kapital sebelumnya. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 21.3pt;">
<i><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dasar Pengukuran Kos Sekarang </span></i><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><u><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kos Pengganti</span></u><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penekanan diletakkan pada
kos pengganti aset yang dikuasai perusahaan dengan aset yang sejenis atau sama
fungsinya. Kos pengganti ini, secara konseptual laba perioda akan terjadi atas
dua unsur yaitu : (1) laba operasi dan (2) untung atau rugi penahanan akibat
perubahan harga relatif. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">FASB memberi pedoman
pengukuran fasilitas fisis yang sudah terpakai dengan cara berikut : </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengukur kos sekarang suatu fasilitas fisis baru yang mempunyai potensi
jasa yang sama dengan potensi jasa fasilitas pada waktu dibeli perusahaan dan
menguranginya dengan depresiasi yang diperhitungkan atas dasar kos baru sesuai
metoda yang sama </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengukur kos sekarang suatu fasilitas fisis beka yang sama umum dan
kondisinya dengan aset yang sekarang dikuasai/dimiliki perusahaan </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengukur kos sekarang suatu fasilitas fisis baru yang mempunyai potensi
jasa yang berbeda dengan yang sekarang dikuasai/dimiliki perusahaan dan
menyesuaikan kos baru tersebut terhadap perbedaan-perbedaan nilai potensi jasa
akibat perbedaan umur, kapasitas, kualitas jasa dan kos
pemeliharaan/pengoperasian. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><u><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nilai Jual Sekarang </span></u><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kos sekarang aset diukur
atas dasar harga aset senandainya pada saat sekarang perusahaan memilih untuk
menjual aset tersebut alih-alih memakainya untuk operasi. Nilai jual sekarang
berarti jumlah rupiah pendapatan yang dapat direalisasi seandainya aset dijual
sekarang. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><u><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nilai Terrealisasi Harapan </span></u><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pendekatan ini sama
dengan nilai jual sekarang hanya pengukuran dilakukan atas dasar nilai sekarang
aliran kas masa datang yang diterima dari aset atau dibayar untuk aset atau
utang bersangkutan. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nilai penggunaan adalah
nilai sekarang aliran kas di masa mendatang yang diharapkan akan diterima dari
penggunaan aset oleh perusahaan. Nilai pasar sekarang adalah jumlah rupiah kas,
atau setara kas yang diharapkan akan dapat diperoleh dari penjualan suatu aset
dikurangi dengan biaya penjualan yang terlibat dalam proses penjualan aset
tersebut. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 21.3pt;">
<i><span style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kos sekarang dan Pemertahanan
Kapital </span></i><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi kos sekarang dilandasi konsep mempertahankan kapital. Perubahan
harga aset yang ditahan selama suatu perioda menimbulkan untung atau rugi
penahanan. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk kapital finansial untung atau rugi ini akan diperhitungkan dalam
penentuan laba perioda sebagai untung terrealisasi. Perbedaan utama antara
konsep mempertahankan kapital fisis dan kapital finansial adalah bahwa dalam
mempertahankan kapital fisis, untung atau rugi penahanan tidak dimasukkan
sebagai komponen laba perioda tetapi diperlakukan sebagai penyesuai ekuitas
pemegang saham. </span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 21.3pt;">
<i><span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sumber Informasi dan Teknik Pengukuran</span></i><i><span style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> penentuan kos
sekarang</span></i><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><u><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengindeksan (<i>Indexation</i>) </span></u><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sumber
informasi dapat berupa (1) indeks harga yang dihasilkan pihak eksternal untuk
kelompok barang atau jasa yang diukur atau (2) indeks harga yang dihasilkan
sendiri oleh perusahaan berdasarkan catatan historis untuk kelompok barang
ataujasa yang diukur</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><u><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghargaan Langsung (<i>Direct Pricing</i>)
</span></u><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Informasi
dari luar berupa (1) harga faktur sekarang, (2) daftar harga dari penjual
barang atau jasa (price list) atau kutipan harga lain atau taksiran, dan (3)
kos produksi standar yang menggambarkan kos sekarang.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengkosan Unit (Unit Costing)</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Teknik ini
digunakan untuk menaksir kos reproduksi suatu barang. Teknik ini digunakan
untuk barang tau jasa yang tidak mempunyai pasar keluaran atau barang yang
bersifat khusus (tidak standar).</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghargaan fungsional (Functional Pricing)</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Teknik ini
digunakan untuk menentukan kos pengganti suatu fungsi produksi atau pemrosesan
dan bukanya suatu aset secara individual atau kelompok aset yang masing-masing
berdiri sendiri.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 21.3pt;">
<i><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keunggulan dan Kelemahan</span></i><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 14.7pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Argumen yang diajukan
untuk mendukung disediakannya informasi kos sekarang :</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tindakan manajemen untuk menghadapi perubahan harga biasanya diwujudkan
dalam keputusan yang didasarkan atas harapan atau prediksi adanya perubahan
harga di masa datang untuk barang atau jasa yang diperoleh perusahaan.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi kos sekarang dapat menunjukkan laba operasi dan untung penahanan
sehingga dapat memberikan informasi tentang pengaruh perubahan harga terhadap
profitabilitas perusahaan yang sesungguhnya.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Informasi kos sekarang bermanfaat dalam analisis kemampuan perusahaan untuk
menjaga kapasitas operasi sekaligus untuk membagi dividen.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Neraca atas dasar kos sekarang menggambarkan nilai ekonomik aset dan utang
yang lebih realistik dibandingkan neraca berbasis kos historis.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi kos sekarang akan memberikan informasi tentang efisiensi suatu
perusahaan yang lebih baik dan dapat diperbandingkan secara lebih bermakna
dengan perusahaan lain.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk mempertahankan kelangsungan hidup perusahaan, akuntansi kos sekarang
mendasarkan pada konsep pemertahanan kapital yang semestinya atas dasar
perkembangan dan kondisi perusahaan yang mutakhir.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 14.15pt;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 14.15pt;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 14.15pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kritik umum yang ditujukan
terhadap akuntansi kos sekarang :</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Belum ada definisi yang tegas dan
tunggal tentang apa yang dimaksud aset pengganti dan bagaimana aset tersebut
diukur.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi kos sekarang belum mempertimbangkan pengaruh perubahan daya beli
uang.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Konsep mempertahankan kapital yang menjadi landasan kos sekarang sebenarnya
bukan merupakan fungsi akuntansi atau laporan tetapi fungsi manajemen.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="SV" style="font-family: "Times New Roman","serif"; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kerumitan
penyususunan informasi kos sekarang sebagai pelengkap tidak sepadan dengan
manfaat yang diperoleh.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"> </span><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi Hibrida</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 14.7pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi daya beli
konstan berusaha untuk mengatasi masalah unit pengukur tidak stabil sedangkan
akuntansi kos sekarang berusaha untuk mengatasi masalah panilaian.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perbedaan Akuntansi Daya Beli Konstan dan Kos
Sekarang</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</div>
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 11.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US;"><br clear="all" style="mso-break-type: section-break; page-break-before: auto;" />
</span></b>
<div class="WordSection2">
<div align="center" class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 3pt; text-align: center;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi Daya Beli Konstan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 3pt; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengatasi masalah unit pengukur.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 3pt; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Merevisi atau merevaluasi aset moneter pada
akhir perioda.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 3pt; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menggunakan indeks harga umum karena sasaeannya
perubahan umum.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 3pt; text-indent: -21.3pt;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; letter-spacing: .2pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; letter-spacing: .2pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengabaikan untung atau rugi penahanan pada saat
revaluasi.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 3pt; text-indent: -21.3pt;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; letter-spacing: .2pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; letter-spacing: .2pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengungkapkan untung atau rugi daya beli atas aset
monoter reto.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 3pt;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 3pt; text-indent: -21.3pt;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; letter-spacing: .2pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6.</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; letter-spacing: .2pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untung atau rugi sebagai selisih lebih bermakna
sebagai penyesuai kapital daripada komponen laba dalam rangka pemertahanan
kapital.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 3pt;">
<br /></div>
<div align="center" class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 3pt; text-align: center;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi Kos Sekarang</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 3pt; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengatasi masalah penilaian.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 3pt; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Merevisi atau merevaluasi aset nonmoneter secara
terus menerus.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 3pt; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menggunakan indeks harga spesifik karena
sasarannya perubahan harga spesifik.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 3pt; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengabaikan untung atau rugi daya beli.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 3pt; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengungkapkan untung atau rugi penahanan atas
aset nonmoneter neto.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 3pt; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untung atau rugi sebagai selisih lebih bermakna
sebagai komponen laba daripada penyesuai kapital dalam rangka pemertahanan
kapital.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</div>
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US;"><br clear="all" style="mso-break-type: section-break; page-break-before: always;" />
</span>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Standar
Akuntansi Perubahan Harga</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dengan dikeluarkannya SFAS No. 89, FASB telah
mengubah status pelaporan informasi perubahan harga dari wajib menjadi anjuran.
Secara autoritatif pengungkapan informasi perubahan harga setelah SFAS No. 89 sebenarnya bersifat sukarela. Standar
akuntansi perubahan harga dalam profesi akuntansi di Amerika memang mempunyai
riwayat yang agak unik. Standar yang cukup penting yang berpautan dengan
pembahasan dalam bab ini adalah SFAS No. 33, No. 82 (1984), dan terakhir No. 89
(1986).<sup>27</sup></span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"> </span><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">SFAS No. 33</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Semula melalui SFAS No. 3, FASB mewajibkan
informasi pelengkap atas pengaruh inflasi dan perubahan harga spesifik dalam
laporan tahunan. SFAS No. 33 tidak menuntut penyajian komprehensif statemen
keuangan atas dasar kos sekarang atau daya beli kostan tetapi hanya mewajibkan
pengungkapan sebagian informasi yang membantu pemakai untuk mengevaluasi
pengaruh perubahan harga.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk akuntansi daya beli konstan, butir-butir
minimum yang harus diungkapkan adalah :</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Informasi tentang laba dari operasi berlanjut
untuk tahun berjalan atas dasar daya beli konstan.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untung atu rugi daya beli atas pos-pos moneter
neto untuk tahun berjalan.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam SFAS No. 33, FASB menetapkan informasi
minimal yang harus diungkapkan atas dasar kos sekarang sebagai berikut :</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="SV" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Informasi tentang laba dari operasi berlanjut untuk tahun berjalan atas
dasar kos sekarang.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jumlah rupiah kos sekarang sediaan dan fasilitas
fisis pada akhir tahun.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untung dan rugi perusahaan selama tahun berjalan
untuk sediaan dan fasilitas fasis.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"> </span><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">SFAS No. 82</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">FASB menerbitkan SFAS No. 82 yang isinya
meniadakan beberapa pengungkapan yang sebelumnya diatur dalam SFAS No. 33.
Standar baru ini meniadakan atau membatalkan ketentuan untuk mengungkapkan
informasi daya beli konstan.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"> </span><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">SFAS No. 89</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">SFAS No. 89 tidak lagi mewajibkan (to require)
pengungkapan pengaruh perubahan harga sebagai informasi pelengkap tetapi sangat
menganjurkan (to encourage) pengungkapan tersebut.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 18.0pt;">
<b><span style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Model Akuntansi
dan Implementasinya</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Standar pelaporan perubahan harga menyangkut empat model yaitu:</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">akuntansi kos historis</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">akuntansi daya beli konstan</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kuntansi
kos sekarang</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">akuntansi
kos sekarang/daya beli konstan.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Suatu model
akuntansi perubahan harga ditentukan oleh kombinasi tiga faktor:</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; tab-stops: list 40.0pt; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dasar penilaian</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; tab-stops: list 40.0pt; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Skala pengukuran</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 13.6pt; margin-bottom: 3.0pt; mso-add-space: auto; tab-stops: list 40.0pt; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: .2pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jenis Kapital</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<b><span lang="SV" style="font-family: "Times New Roman","serif"; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Model 1</span></b><span lang="SV" style="font-family: "Times New Roman","serif"; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">. Berbasis kos
historis dengan skala pengukuran nomimal untuk capital bersifat financial.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<b><span lang="SV" style="font-family: "Times New Roman","serif"; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Model 2.</span></b><span lang="SV" style="font-family: "Times New Roman","serif"; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Besarnya
untung atau rugi daya beli suatu periode ditentukan oleh indeks harga yang
dipilih sebagai basis</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<b><span lang="SV" style="font-family: "Times New Roman","serif"; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Model 3</span></b><span lang="SV" style="font-family: "Times New Roman","serif"; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">. Kos sekarang
sebenarnya adalah kos sekarang pada saat penjualan.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<b><span lang="SV" style="font-family: "Times New Roman","serif"; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Model 4.</span></b><span lang="SV" style="font-family: "Times New Roman","serif"; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Model ini
merupakan model hibrida yaitu penggabungan akuntansi daya beli
konstan dan akuntansi kos sekarang yang semula berdiri sendiri.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<b><span lang="SV" style="font-family: "Times New Roman","serif"; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Model 5.</span></b><span lang="SV" style="font-family: "Times New Roman","serif"; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Model ini sama
dengan model 3 tetapi jenis capital yang diukur adalah fisis</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<b><span lang="SV" style="font-family: "Times New Roman","serif"; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Model 6.</span></b><span lang="SV" style="font-family: "Times New Roman","serif"; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Laba yang
didistribusi sama dengan model 5. Perbedaannya terletak pada unit pengukur yang
berubah dan diperhitungkannya rugi daya beli dan besarnya jumlah penyesuaian
capital fisis untuk mempertahankan kapital</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<b><span lang="SV" style="font-family: "Times New Roman","serif"; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Model 7.</span></b><span lang="SV" style="font-family: "Times New Roman","serif"; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Model ini
tidak berbeda dengan kos sekarang hanya kos sekarang didefinisi sebagai harga
jual sehingga laba dimaknai sebagai aliran kas bersih masa datang baik yang
telah terealisasi maupun belum.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<b><span lang="SV" style="font-family: "Times New Roman","serif"; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Model 8.</span></b><span lang="SV" style="font-family: "Times New Roman","serif"; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Model ini merupakan pengembangan model 7 dengan
memasukkan unsur perubahan daya beli dalam hitungan laba sehingga semua angka
rupiah dikalikan dengan indeks yang sesuai</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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Metta Ratna Dewihttp://www.blogger.com/profile/07158322190979450507noreply@blogger.com0tag:blogger.com,1999:blog-6797366471488778957.post-50724467527679188792014-04-12T22:00:00.002-07:002014-04-12T22:00:57.207-07:00Laporan Keuangan<div align="center" class="MsoNoSpacing" style="margin: 0cm 0cm 0pt; text-align: center;">
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Bookman Old Style","serif"; font-size: 14pt;">Laporan Keuangan<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12pt;">Pengertian
Laporan Keuangan<o:p></o:p></span></i></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan keuangan adalah laporan yang berisi informasi
keuangan sebuah <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">organisasi. Laporan keuangan yang diterbitkan oleh
perusahaan merupakan hasil <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">proses akuntansi yang dimaksudkan sebagai sarana
mengkomunikasikan <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">informasi keuangan terutama kepada pihak eksternal</span><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">. <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12pt;">Tujuan Laporan
Keuangan<o:p></o:p></span></i></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">tujuan laporan keuangan adalah memberikan informasi
mengenai posisi keuangan, kinerja keuangan dan arus kas entitas yang bermanfaat
bagi sebagian besar kalangan pengguna laporan dalam pembuatan keputusan ekonomi
Laporan keuangan juga menunjukkan hasil pertanggungjawaban manajemen atas
penggunaan sumber daya yang dipercayakan kepada mereka.<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut PSAK No.1 Paragraf ke 7 (Revisi 2009), “dalam
rangka mencapai tujuan laporan keuangan, laporan keuangan menyajikan informasi
mengenai entitas yang meliput i: asset, liabilitas, ekiuitas, pendapatan, dan
beban termasuk keuntungan dan kerugian, kontribusi dari dan distribusi kepada
pemilik dalam kapasitasnya sebagai pemilik dan arus kas”. Informasi tersebut,
beserta informasi lainnya yang terdapat dalam catatan atas laporankeuangan,
membantu pengguna laporan dalam memprediksi arus kas masa depan dan khususnya,
dalam hal waktu dan kepastian diperolehnya kas dan setara kas.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12pt;">Pengguna
Laporan Keuangan<o:p></o:p></span></i></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut Kerangka Dasar Penyusunan dan Penyajian
Laporan Keuangan<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dalam Standar Akuntansi Keuangan ( SAK) paragraf ke 9
( Revisi 2009), <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dinyatakan bahwa pengguna laporan keuangan meliputi
investor sekarang dan <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">investor potensial, karyawan, pemberi pinjaman,
pemasok dan kreditor usaha <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">lainnya, pelanggan,pemerintah serta lembaga - lembaga
lainnya dan masyarakat. <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mereka menggunakan laporan keuangan untuk memenuhi
beberapa kebutuhan <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">informasi yang berbeda. </span><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Beberapa
kebutuhan ini meliputi: <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Investor<o:p></o:p></span></i></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penanam modal berisiko dan penasehat mereka
berkepentingan dengan risiko<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">yang melekat serta hasil pengembangan dari investasi
yang mereka lakukan. Mereka membutuhkan informasi untuk membantu menentukan
apakah harus membeli, menahan, atau menjual investasi tersebut. <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pemegang saham juga tertarik pada informasi yang
memungkinkan <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">mereka untuk menilai kemampuan perusahaan untuk
membayar deviden</span><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Karyawan<o:p></o:p></span></i></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Karyawan dan kelompok- kelompok yang mewakili mereka
tertarik pada <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">informasi mengenai stabilitas dan profitabilitas
perusahaan. Mereka juga <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">tertarik dengan informasi yang memungkinkan mereka
untuk menilai <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kemampuan perusahaan dalam memberikan balas jasa,
manfaat pensiun,</span><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12pt;">Pemasok dan kreditor usaha lainnya<o:p></o:p></span></i></b></div>
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</div>
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<span style="font-family: "Bookman Old Style","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pemasok dan kreditor usaha lainnya tertarik dengan
informasi yang <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">memungkinkan mereka untuk memutuskan apakah jumlah
yang terutang <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">akan dibayar pada saat jatuh tempo.</span><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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</div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pelanggan<o:p></o:p></span></i></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Para pelanggan berkepentingan dengan informasi
mengenai kelangsungan <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">hidup perusahaan terutama kalau mereka terlibat dalam
perjanjian jangka panjang atau tergantung pada perusahaan.<o:p></o:p></span></div>
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</div>
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<div class="MsoNoSpacing" style="margin: 0cm 0cm 0pt 36pt; mso-list: l15 level1 lfo1; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pemerintah<o:p></o:p></span></i></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pemerintah dan berbagai lembaga yang berada dibawah
kekuasannya berkepentingan dengan alokasi sumber daya dan karena itu
berkepentingan <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dengan aktivitas perusahaan. Mereka juga membutuhkan
informasi untuk <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">mengatur aktivitas perusahaan, menetapkan kebijakan
pajak sebagai dasar <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">untuk menyusun statistik pendapatan nasional dan statistik
lainnya</span><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">.<o:p></o:p></span></div>
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</div>
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<div class="MsoNoSpacing" style="margin: 0cm 0cm 0pt 36pt; mso-list: l15 level1 lfo1; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Masyarakat <o:p></o:p></span></i></b></div>
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</div>
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<span style="font-family: "Bookman Old Style","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan keuangan dapat membantu masyarakat dengan
menyediakan <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">informasi kecenderungan (trend) dan perkembangan
terakhir kemakmuran <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">perusahaan serta rangkaian aktivitasnya.</span><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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</div>
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<div class="MsoNoSpacing" style="margin: 0cm 0cm 0pt 36pt; mso-list: l10 level1 lfo2; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12pt;">Komponen Laporan Keuangan<o:p></o:p></span></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut PSAK No.1 Paragraf 49 (Revisi 2009), “laporan keuangan
yang lengkap terdiri dari komponen – komponen berikut ini</span><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">:<o:p></o:p></span></div>
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</div>
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<div class="MsoNoSpacing" style="margin: 0cm 0cm 0pt 36pt; mso-list: l14 level1 lfo6; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">neraca,<o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; font-size: 13.5pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">laporan laba
rugi</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">,<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">laporan perubahan ekuitas,<o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">laporan arus kas,<o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">catatan atas laporan keuangan.<o:p></o:p></span></i></b></div>
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</div>
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<div class="MsoNoSpacing" style="margin: 0cm 0cm 0pt 36pt; mso-list: l19 level1 lfo11; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Neraca<o:p></o:p></span></i></b></div>
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</div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Neraca perusahaan disajikan sedemikian rupa yang
menggambarkan posisi <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">keuangan suatu perusahaan pada saat tertentu maksudnya
adalah menunjukkan <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">keadaan keuangan pada tanggal tertentu biasanya pada
saat tutup buku. Neraca <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">minimal mencakup pos – pos berikut (PSAK No.1 Paragraf
49, Revisi 2009):</span><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
<br />
<div class="MsoNoSpacing" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo10; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; font-size: 13.5pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">aktiva berwujud</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">,<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">aktiva tidak berwujud,<o:p></o:p></span></i></b></div>
<br />
<div class="MsoNoSpacing" style="margin: 0cm 0cm 0pt 36pt; mso-list: l9 level1 lfo13; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">aktiva keuangan,<o:p></o:p></span></i></b></div>
<br />
<div class="MsoNoSpacing" style="margin: 0cm 0cm 0pt 36pt; mso-list: l9 level1 lfo13; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">investasi yang diperlakukan menggunakan metode
ekuitas,<o:p></o:p></span></i></b></div>
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<div class="MsoNoSpacing" style="margin: 0cm 0cm 0pt 36pt; mso-list: l9 level1 lfo13; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">persediaan,<o:p></o:p></span></i></b></div>
<br />
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">piutang usaha dan piutang lainnya<o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kas dan setara kas,<o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">hutang usaha dan hutang lainnya,<o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kewajiban yang diestimasi,<o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; font-size: 13.5pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kewajiban </span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">berbunga jangka panjang,<o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">hak minoritas,<o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">modal saham dan pos ekuitas lainnya<o:p></o:p></span></i></b></div>
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<div class="MsoNoSpacing" style="margin: 0cm 0cm 0pt 36pt; mso-list: l12 level1 lfo14; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.5pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Laba Rugi<o:p></o:p></span></i></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan laba rugi merupakan suatu laporan yang
sistematis mengenai penghasilan, biaya, rugi laba yang diperoleh oleh suatu
perusahaan selama periode tertentu (Munawir, 2000:26). Tujuan pokok laporan
laba rugi adalah melaporkan kemampuan riil perusahaan dalam menghasilkan
keuntungan. Laporan laba rugi perusahan disajikan sedemikian rupa yang
menonjolkan berbagai unsur kinerja keuangan yang diperlukan bagi penyajia n
secara wajar. Laporan laba rugi minimal mencakup pos – pos berikut (PSAK No.1
Paragraf 56, Revisi 2009) :<o:p></o:p></span></div>
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</div>
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<div class="MsoNoSpacing" style="margin: 0cm 0cm 0pt 36pt; mso-list: l3 level1 lfo15; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pendapatan,<o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laba rugi usaha<o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Beban pinjaman<o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bagian dari laba atau rugi perusahaan afiliasi dan
asosiasi yang diperlukan <o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">menggunakan metode ekuitas,<o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Beban pajak,<o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; font-size: 12pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laba atau rugi dari aktivitas normal perusahaan, <o:p></o:p></span></i></b></div>
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<div class="MsoNoSpacing" style="margin: 0cm 0cm 0pt 36pt; mso-list: l3 level1 lfo15; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pos luar biasa,<o:p></o:p></span></i></b></div>
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<div class="MsoNoSpacing" style="margin: 0cm 0cm 0pt 36pt; mso-list: l3 level1 lfo15; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; font-size: 13.5pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hak minoritas</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">,<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; font-size: 13.5pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laba atau rugi
bersih untuk periode berjalan</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">.<o:p></o:p></span></div>
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<div class="MsoNoSpacing" style="margin: 0cm 0cm 0pt 36pt; mso-list: l17 level1 lfo18; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Perubahan Ekuitas<o:p></o:p></span></i></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan perubahan ekuitas menggambarkan peningkatan
atau penurunan <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">aktiva bersih atau kekayaan selama periode yang
bersangkutan. Perusahaan harus <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">menyajikan laporan perubahan ekuitas sebagai komponen
utama laporan <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">keuangan, yang menunjukan (PSAK No.1 Paragraf 66,
Revisi 2009)</span><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> :</span><span style="font-family: 'Times New Roman', serif; font-size: 13.5pt;"> </span></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; font-size: 13.5pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laba rugi
bersih periode yang bersangkutan</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">,<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Setiap pos pendapatan dan beban, keuntungan atau
kerugian beserta<o:p></o:p></span></i></b></div>
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<div class="MsoNoSpacing" style="margin: 0cm 0cm 0pt 36pt; mso-list: l6 level1 lfo16; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">jumlahnya yang berdasarkan PSAK terkait diakui secara
langsung dalam <o:p></o:p></span></i></b></div>
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<div class="MsoNoSpacing" style="margin: 0cm 0cm 0pt 36pt; mso-list: l6 level1 lfo16; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; font-size: 13.5pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ekuitas</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">,<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">pengaruh komulatif dari perubahan kebijakan akuntansi
dan perbaikan <o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">terhadap kesalahan mendasar sebagaimana diatur dalam <o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PSAK terkait, <o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">transaksi modal dengan pemilik dan distribusi kepada
pemilik,<o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">saldo akumulasi laba atau rugi pada awal dan akhir
periode serta <o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">perubahan, <o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">frekonsiliasi antar nilai tercatat dari masing -
masing jenis modal saham,agio dan cadangan pada awal dan akhir periode yang
mengungkapkan secara terpisah setiap perubahan.<o:p></o:p></span></i></b></div>
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</div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan perubahan ekuitas, kecuali untuk perubahan
yang berasal dari transaksi dengan pemegang saham seperti setoran modal dan
pembayaran dividen, menggambarkan jumlah keuntungan dan ke rugian yang berasal
dari kegiatan <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">perusahaan selama periode yang bersangkutan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Arus Kas<o:p></o:p></span></i></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan arus kas dapat memberikan informasi yang
memungkinkan para pemakai untuk mengevaluasi perubahan dalam aktiva bersih
perusahaan, struktur keuangan (termasuk likuiditas dan solvabilitas) dan
kemampuan untuk mempengaruhi jumlah serta waktu arus kas dalam rangka adaptasi
dengan perubahan keadaan dan peluang (PSAK No. 2, 2009). Informasi arus kas
berguna untuk menilai kemampuan perusahaan dalam menghasilkan kas dan setara
kas dan <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">memungkinkan para pemakai mengembangkan model untuk
menilai dan <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">membandingkan nilai sekarang dari arus kas masa depan
(future cash flow) <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dari berbagai perusahaan</span><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">. <o:p></o:p></span></div>
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</div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Catatan Atas Laporan Keuangan<o:p></o:p></span></i></b></div>
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<span style="font-family: "Bookman Old Style","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Catatan atas laporan keuangan harus disajikan secara
sistematis. Setiap pos dalam neraca, laporan laba rugi dan laporan arus kas
harus berkaitan dengan informasi yang terdapat catatan atas laporan keuangan.
Catatan atas laporan keuangan mengungkapkan (PSAK No.1 Paragraf 68, Revisi
2009) :</span><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Informasi tentang dasar penyusunan laporan keuangan
dan kebijakan <o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">akuntansi yang dipilih dan diterapkan terhadap
peristiwa dan transaksi <o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">yang penting,<o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Informasi yang diwajibkan dalam Pernyataan Standar
Akuntansi <o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keuangan tetapi tidak disajikan di neraca, laporan
laba rugi, laporan arus <o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kas, dan laporan perubahan ekuitas,<o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Informasi tambahan yang tidak disajikan dalam laporan
keuangan tetapi <o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">×<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">diperlukan dalam rangka penyajian secar wajar<o:p></o:p></span></i></b></div>
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</div>
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<div class="MsoNoSpacing" style="margin: 0cm 0cm 0pt 36pt; mso-list: l1 level1 lfo20; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dividen Kas<o:p></o:p></span></i></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Deviden kas ialah dividen yang diberikan oleh
perusahaan kepada para pemegang sahamnya dalam bentuk uang tunai (cash). Pada
waktu rapat pemegang saham, perusahaan memutuskan bahwa sejumlah tertentu dari
laba perusahaan akan dibagi dalam bentuk cash dividend. Perusahaan hanya
berkewajiban membayar dividen setelah perusahaan tersebut mengumumkan akan
membayar dividen. Dividen dibayarkan kepada pemegang saham yang namanya
tercatat dalam daftar pemegang saham. Pembayaran dividen dapat dilakukan oleh
perusahaan sendi<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ri atau melalui pihak lain, umpamanya bank. Cara yang
kedua biasanya yang dipilih perusahaan karena bank mempunyai banyak cabang, sehingga
memudahkan pemegang saham yang mungkin sekali tersebar luas di seluruh
Indonesia.<o:p></o:p></span></div>
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</div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dividen merupakan hak pemegang saham biasa (common
stock) untuk mendapatkan bagian dari keuntungan perusahaan. Jika perusahaan
memutuskan <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">untuk membagi keuntungan dalam dividen, semua pemegang
saham biasa <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">mendapatkan haknya yang sama. Pembagian dividen untuk
saham biasanya dapat <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dilakukan jika perusahaan sudah membayar dividen untuk
saham preferen. Arus <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dividen dapat dianggap sebagai arus kas yang diterima
oleh investor, dengan alasan bahwa dividen merupakan satu - satunya arus kas
yang diterima oleh <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">investor. Jika dividen merupakan satu - satunya arus
kas, maka model diskonto <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dividen dapat digunakan sebagai pengukur arus kas
untuk menghitung nilai <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">intrinsik saham. menyatakan bahwa pembayaran dividen
dapat dikelompokkan ke <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dalam tiga kemungkinan, yaitu : pembayaran dividen
tidak teratur, dividen <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">konstan tidak tumbuh, dan pertumbuhan dividen yang
konstan.<o:p></o:p></span></div>
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</div>
<br />
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pembayaran dividen tidak teratur merupakan dividen
dimana tiap - tiap periode <o:p></o:p></span></div>
<br />
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">tidak mempunyai pola yang jelas bahkan untuk periode -
periode tertentu tidak <o:p></o:p></span></div>
<br />
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">membayarkan dividen sama sekali, karena perusahaan
menderita rugi atau <o:p></o:p></span></div>
<br />
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kesulitan likuiditas. Dividen konstan tidak bertumbuh
merupakan pembayaran <o:p></o:p></span></div>
<br />
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dividen dari periode ke periode relatif konstan.
Perusahaan umumnya tidak <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">melakukan pemotongan atau pengurangan dividen,
sekalipun perusahaan <o:p></o:p></span></div>
<br />
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">mengalami kesulitan likuiditas. Hal ini dilakukan oleh
perusahaan untuk menjaga <o:p></o:p></span></div>
<br />
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kesan para pemegang saham atas stabilitas likuiditas
perusahaan. <o:p></o:p></span></div>
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</div>
<br />
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<span style="font-family: "Bookman Old Style","serif";">Dividen
adalah bagian laba yang diberikan emiten kepada para pemegang</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">saham, baik
dalam bentuk dividen tunai (cash dividen) dan dividen saham (stock dividen).
Dividen tunai (cash dividen) merupakan dividen yang dibayarkan oleh emiten
kepada para pemegang saham secara tunai untuk setiap lembarnya. (dividend per
share). Sedangkan dividen saham (stock dividen) merupakan dividen yang
dibayarkan atau dibagi dalam bentuk saham, yang diperhitungkan<span style="mso-spacerun: yes;"> </span>untuk setiap lembarnya.<o:p></o:p></span></div>
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</div>
<br />
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dividen tunai (cash dividen) merupakan dividen yang
dibayarkan dalam bentuk tunai. Sedangkan dividen saham (stock dividen)
merupakan dividen yang dibayarkan dalam bentuk saham dengan proporsi tertentu.
Nilai dari suatu <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dividen tunai sesuai dengan nilai tunai yang
diberikan, sedangkan nilai suatu <o:p></o:p></span></div>
<br />
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dividen saham dapat dihitung dengan harga wajar
dividen saham dibagi dengan <o:p></o:p></span></div>
<br />
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">rasio dividen saham. Harga wajar dividen saham
merupakan harga yang <o:p></o:p></span></div>
<br />
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">diputuskan di dalam Rapat Umum Pemegang Saham (RUPS),
dan merupakan <o:p></o:p></span></div>
<br />
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">harga penutupan yang tersedia sebelum RUPS yang akan
memutuskan dividen <o:p></o:p></span></div>
<br />
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">saham (umumnya pada sesi terakhir bursa sebelumnya
atau sesi terakhir sebelum <o:p></o:p></span></div>
<br />
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">RUPS dimulai).<o:p></o:p></span></div>
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</div>
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</div>
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</div>
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</div>
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</div>
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Metta Ratna Dewihttp://www.blogger.com/profile/07158322190979450507noreply@blogger.com0tag:blogger.com,1999:blog-6797366471488778957.post-89469628679144780332014-04-08T06:47:00.000-07:002014-04-08T06:47:51.415-07:00Audit
<br />
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nama<span style="mso-tab-count: 2;"> </span>: Metta Ratna Dewi<o:p></o:p></span></b></div>
<br />
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelas<span style="mso-tab-count: 2;"> </span>: 4EB22<o:p></o:p></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">NPM<span style="mso-tab-count: 2;"> </span>: 2A213214<o:p></o:p></span></b></div>
<br />
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p> </o:p></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PENGERTIAN AUDIT MENURUT PARA TOKOH</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
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<span style="font-family: "Times New Roman","serif"; font-size: 8pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p> </o:p></span></div>
<br />
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian Auditing menurut (Alvin A. Arens, Mark S.
Beasley dan Randal J.Elder, 2011:4)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">“ Auditing is the accumulation and evaluation of
evidence about information to determine and report on the degree of
correspondence between the information and established criteria. Auditing
should be done by a competent, independent person”.<o:p></o:p></span></div>
<br />
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p> </o:p></span></div>
<br />
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">“ Auditing adalah akumulasi dan evaluasi bukti tentang
informasi untuk menentukan dan melaporkan tingkat kesesuaian antara informasi
dan kriteria yang telah ditetapkan. Audit harus dilakukan oleh seorang yang
kompeten, independen orang”.<o:p></o:p></span></div>
<br />
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<span style="font-family: "Times New Roman","serif"; font-size: 8pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p> </o:p></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian Auditing menurut (Whittington, O. Ray dan
Kurt Pann , 2012:4)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">“Auditing is
an examination of a company’s financial statements by a firm of independent
public accountants. The audit consists of a searching investigation of the
accounting records and other evidence supporting those financial statements. By
obtaining an understanding of the company’s internal control, and by inspecting
documents, observing of assets, making enquires within and outside the company,
and performing other auditing procedures, the auditors will gather the evidence
necessary to determine whether the financial statements provide a fair and
reasonably complete picture of the company’s financial position and its
activities during the period being audited”.<o:p></o:p></span></div>
<br />
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">"Audit adalah pemeriksaan laporan keuangan
perusahaan oleh perusahaan akuntan publik yang <u>independen.</u> Audit terdiri
dari penyelidikan mencari catatan akuntansi dan bukti lain yang mendukung
laporan keuangan tersebut. Dengan memperoleh pemahaman tentang pengendalian
internal perusahaan, dan dengan memeriksa dokumen, mengamati aset, membuat
bertanya dalam dan di luar perusahaan, dan melakukan prosedur audit lain,
auditor akan mengumpulkan bukti yang diperlukan untuk menentukan apakah laporan
keuangan menyediakan adil dan cukup melengkapi gambaran posisi keuangan
perusahaan dan kegiatan selama periode yang diaudit”. <o:p></o:p></span></div>
<br />
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian auditing menurut PSAK - Tim Sukses UKT
Akuntansi 2006</span></b><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">,</span><span style="font-family: "Times New Roman","serif"; font-size: 8pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">“Suatu proses <u>sistematik</u> yang
bertujuan untuk memperoleh dan mengevaluasi bukti yang dikumpulkan atas
pernyataan atau <u>asersi</u> tentang aksi-aksi ekonomi dan kejadian-kejadian
dan melihat bagaimana tingkat hubungan antara pernyataan atau <u>asersi</u>
dengan kenyataan dan menkomunikasikan hasilnya kepada yamg berkepentingan”.<o:p></o:p></span></div>
<br />
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<span style="font-family: "Times New Roman","serif"; font-size: 8pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p> </o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin: 0cm 0cm 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian
Auditing menurut (</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Konrath, 2002:5),</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
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<span style="font-family: "Times New Roman","serif"; font-size: 8pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p> </o:p></span></div>
<br />
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">“Suatu proses <u>sistematis</u> untuk secara <u>objektif</u>
mendapatkan dan mengevaluasi bukti mengenai <u>asersi</u> tentang
kegiatan-kegiatan dan kejadian-kejadian ekonomi untuk meyakinkan tingkat
keterkaitan antara <u>asersi</u> tersebut dan kriteria yang telah ditetapkan
dan mengkomunikasikan hasilnya kepada pihak-pihak yang berkepentingan”.<o:p></o:p></span></div>
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<a href="http://ilmuakuntansi.web.id/pengertian-auditing-menurut-ahli/" title="Pengertian Auditing"><b><span style="color: windowtext; font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; text-decoration: none; text-underline: none;">Pengertian
Auditing</span></b></a><b><span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Menurut (Sukrisno Agoes , 1996:1)</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">,</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
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<span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">“Suatu pemeriksaan yang dilakukan
secara kritis dan <u>sistematis</u>, oleh pihak yang <u>independen</u>,
terhadap laporan keuangan yang telah disusun oleh pihak manajemen beserta
catatan-catatan pembukuan dan bukti-bukti pendukungnya, dengan tujuan untuk
dapat memberikan pedapat mengenai laporan kewajaran laporan keuangan tersebut”.<o:p></o:p></span></div>
<br />
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<span style="font-family: "Times New Roman","serif"; font-size: 8pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p> </o:p></span></div>
<br />
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<a href="http://ilmuakuntansi.web.id/pengertian-auditing-menurut-ahli/" title="Pengertian Auditing"><b><span style="color: windowtext; font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; text-decoration: none; text-underline: none;">Pengertian
Auditing</span></b></a><b><span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Menurut (Sukrisno Agoes , 2004)</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">,</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">“Suatu pemeriksaan yang
dilakukan secara kritis dan <u>sistematis</u> oleh pihak yang <u>independen</u>,
terhadap laporan keuangan yang telah disusun oleh </span><a href="http://ilmuakuntansi.web.id/motivasi-manajemen-laba/" title="Motivasi Manajemen"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; text-decoration: none; text-underline: none;">manajemen</span></a><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> beserta
catatan-catatan pembukuan dan bukti-bukti pendukungnya, dengan tujuan untuk
dapat memberikan pendapat mengenai kewajaran laporan keuangan tersebut”.</span><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 5pt; text-align: justify;">
<a href="http://ilmuakuntansi.web.id/pengertian-auditing-menurut-ahli/" title="Pengertian Auditing"><b><span style="color: windowtext; font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; text-decoration: none; text-underline: none;">Pengertian
Auditing</span></b></a><b><span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> menurut (Arens dan Loebbecke, 1996:1)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">“Proses pengumpulan dan pengevaluasian
bahan bukti tentang informasi yang dapat di ukur mengenai suatu <u>entitas</u>
ekonomi yang dilakukan seorang yang <u>kompeten</u> dan <u>independen </u>untuk
dapat menentukan dan melaporkan kesesuaian informasi”.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 5pt; text-align: justify;">
<a href="http://ilmuakuntansi.web.id/pengertian-auditing-menurut-ahli/" title="Pengertian Auditing"><b><span style="color: windowtext; font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; text-decoration: none; text-underline: none;">Pengertian
Auditing</span></b></a><b><span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> menurut (Arens dan Loebbecke, 2003)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">“Suatu proses pengumpulan
dan pengevaluasian bahan bukti tentang informasi yang dapat diukur mengenai
suatu <u>entitas</u> ekonomi yang dilakukan seorang yang <u>kompeten</u> dan <u>independen</u>
untuk dapat menentukan dan melaporkan kesesuaian informasi dengan
kriteria-kriteria yang telah ditetapkan. </span><a href="http://ilmuakuntansi.web.id/pengertian-auditing-menurut-ahli/" title="Pengertian Auditing"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; text-decoration: none; text-underline: none;">Auditing</span></a><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
seharusnya dilakukan oleh seorang yang <u>independen</u> dan kompeten”.</span><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 5pt; text-align: justify;">
<a href="http://ilmuakuntansi.web.id/pengertian-auditing-menurut-ahli/" title="Pengertian Auditing"><b><span style="color: windowtext; font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; text-decoration: none; text-underline: none;">Pengertian
Auditing</span></b></a><b><span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Menurut (Mulyadi , 2002)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">“Suatu proses <u>sistematik</u>
untuk memperoleh dan mengevaluasi bukti secara <u>objektif </u>mengenai
pernyataan-pernyataan tentang kegiatan dan kejadian ekonomi dengan tujuan untuk
menetapkan tingkat kesesuaian antara pernyataan-pernyataan tersebut dengan
kriteria yang telah ditetapkan, serta penyampaian hasil-hasilnya kepada pemakai
yang berkepentingan<i>”.</i></span><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 5pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian Auditing menurut
ASOBAC (A Statement of Basic Auditing Concepts),</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">“Proses <u>sistematik</u>
untuk memperoleh dan mengevaluasi bukti-bukti secara <u>obyektif </u>mengenai
pernyataan tentang kejadian dan tindakan ekonomi untuk menentukan tingkat
kesesuaian antara pernyataan tersebut dengan kriteria yang ditetapkan dan untuk
menyampaikan hasilnya kepada pemakai yang berkepentingan”.</span><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 5pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian Auditing menurut
(</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Konrath, 2002:5</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">“Suatu proses <u>sistematis</u> untuk secara <u>objektif</u>
mendapatkan dan mengevaluasi bukti mengenai <u>asersi</u> tentang
kegiatan-kegiatan dan kejadian-kejadian ekonomi untuk meyakinkan tingkat
keterkaitan antara <u>asersi</u> tersebut dan kriteria yang telah ditetapkan
dan mengkomunikasikan hasilnya kepada pihak-pihak yang berkepentingan”.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 5pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian auditing menurut William F. Meisser, Jr (<span style="mso-bidi-font-style: italic;">Auditing and Assurance Service, A Systematic
Approach</span>, 2003:8)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">“Proses yang <u>sistematik</u> dengan
tujuan mengevaluasi bukti mengenai tindakan dan kejadian ekonomi untuk
memastikan tingkat kesesuaian antara penugasan dan kriteria yang telah
ditetapkan, hasil dari penugasan tersebut dikomunikasikan kepada pihak pengguna
yang berkepentingan”.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin: 0cm 0cm 5pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian auditing menurut <span style="mso-bidi-font-style: italic;">The American Accounting Association’s Committee on Basic Auditing
Concepts</span> (<span style="mso-bidi-font-style: italic;">Auditing: Theory And
Practice</span>, edisi 9, 2001:1-2)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin: 0cm 0cm 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">“ Suatu
proses yang <u>sistematis</u> untuk memperoleh dan mengevaluasi bukti secara <u>obyektif</u>
mengenai pernyataan tentang kegiatan dan kejadian ekonomi dengan tujuan umtuk
menetapkan tingkat kesesuaian antara pernyataan-pernyataan tersebut dengan
kriteria yang telah ditetapkan serta menyampaikan hasilnya kepada pemakai yang
berkepentingan”.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 8pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p> </o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 8pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p> </o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 5pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Catatan Kaki :</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 5pt; tab-stops: list 54.0pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·
</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistematis adalah </span></b><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">segala usaha
untuk meguraikan dan merumuskan sesuatu dalam hubungan yang teratur dan </span><a href="http://id.wikipedia.org/wiki/Logis" title="Logis"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">logis</span></a><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> sehingga
membentuk suatu </span><a href="http://id.wikipedia.org/wiki/Sistem" title="Sistem"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">sistem</span></a><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> yang berarti secara utuh, menyeluruh, terpadu , mampu menjelaskan
rangkaian sebab akibat menyangkut obyeknya .<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 5pt; tab-stops: list 54.0pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·
</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Independen adalah </span></b><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">bebas,
merdeka atau berdiri sendiri .<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 5pt; tab-stops: list 54.0pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·
</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Entitas adalah </span></b><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">sesuatu yang
memiliki </span><a href="http://id.wikipedia.org/w/index.php?title=Keberadaan&action=edit&redlink=1" title="Keberadaan (halaman belum tersedia)"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">keberadaan</span></a><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> yang unik
dan berbeda, walaupun tidak harus dalam bentuk fisik. </span><a href="http://id.wikipedia.org/w/index.php?title=Abstraksi&action=edit&redlink=1" title="Abstraksi (halaman belum tersedia)"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Abstraksi</span></a><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">, misalnya,
biasanya dianggap juga sebagai suatu entitas. Dalam pengembangan </span><a href="http://id.wikipedia.org/wiki/Sistem" title="Sistem"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">sistem</span></a><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">, entitas
digunakan sebagai </span><a href="http://id.wikipedia.org/wiki/Model" title="Model"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">model</span></a><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> yang menggambarkan </span><a href="http://id.wikipedia.org/wiki/Komunikasi" title="Komunikasi"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">komunikasi</span></a><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> dan pemrosesan internal seperti
misalnya membedakan dokumen dengan pemrosesan pesanan.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 5pt; tab-stops: list 54.0pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·
</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kompeten adalah </span></b><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ketrampilan
yang diperlukan seseorang yang ditunjukkan oleh kemampuannya untuk dengan
konsisten memberikan tingkat kinerja yang memadai atau tinggi dalam suatu
fungsi pekerjaan spesifik. Kompeten harus dibedakan dengan kompetensi, walaupun
dalam pemakaian umum istilah ini digunakan dapat dipertukarkan.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 5pt; tab-stops: list 54.0pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·
</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Objektif adalah </span></b><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">berita harus
dikemukakan secara faktual, berpatokan pada informasi yang sah tentang apa yang
benar-benar terjadi, bukannya berpatokan pada orang yang memberitakannya,
ataupu penonton.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 5pt; tab-stops: list 54.0pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·
</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Asersi adalah </span></b><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pernyataan
manajemen yang terkandung di dalam komponen laporan keuangan. Pernyataan
tersebut dapat bersifat implisit atau eksplisit serta dapat diklasifikasikan
berdasarkan penggolongan besar.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 5pt; tab-stops: list 54.0pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·
</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10pt; font-variant: small-caps; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">akumulasi </span></b><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-spacerun: yes;"> </span>adalah pengumpulan, perhimpunan, penimbunan,
modal,<span style="mso-spacerun: yes;"> </span>tambahan dana secara periodik
dari bunga atau dari laba neto<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 8pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p> </o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin: 0cm 0cm 5pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">MENURUT PENULIS </span></b><span style="font-family: "Times New Roman","serif"; font-size: 8pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin: 0cm 0cm 5pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut saya dari para tokoh yang terdapat dalam
sebuah buku, dapat disimpulkan bahwa audit adalah nilai tambah bagi laporan
keuangan perusahaan. Karena akuntan public sebagai pihak akhli dan independent
pada akhir pemeriksaannya akan memberikan pendapat mengenai kewajaran posisi
keuangan, hasil usaha, perubahan ekuitas dan laporan arus kas. </span></b><span style="font-family: "Times New Roman","serif"; font-size: 8pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin: 0cm 0cm 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 8pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p> </o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 8pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p> </o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 8pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p> </o:p></span></div>
<br />
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 5pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 16pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">DAFTAR
PUSTAKA</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin: 0cm 0cm 5pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 8pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p> </o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin: 0cm 0cm 5pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Agoes, Sukrisno (2011). Petunjuk
Praktis Pemeriksaan Akuntan oleh Akuntan Publik. Jakarta : Salemba Empat.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin: 0cm 0cm 5pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Arens,Alvin A, Elder,Randal J, Mark
S. Beasley (2010).Auditing and Assurance Service, An Integrated Approach,19tn
Edition,Prentice Hall,Englewood Clifts,New Jersey.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin: 0cm 0cm 5pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Halim, Abdul (1994). Pemeriksaan
Akuntansi 1.Depok : Universitas Gunadarma.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin: 0cm 0cm 5pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Whittington,O.Ray dan Kurt Pany
(2012).Principles of Auditing, and Other Assurance Services, 18th
Edition,Mc-Graw-Hill,New York,NY.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 13.6pt; margin: 0cm 0cm 10pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">William F.
Messier, dan Margareth Boh. (2003). <i><span style="mso-bidi-font-weight: bold;">Auditing
and Assurance: A Systematic Approach (3th edition)</span></i>. USA :
McGraw-Hill.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<div class="MsoNormal" style="margin: 0cm 0cm 10pt;">
<span style="font-family: "Times New Roman","serif";"><o:p> </o:p></span></div>
Metta Ratna Dewihttp://www.blogger.com/profile/07158322190979450507noreply@blogger.com0tag:blogger.com,1999:blog-6797366471488778957.post-62183087705080626782013-05-18T00:09:00.000-07:002013-05-18T00:09:58.383-07:00My Idola<div style="text-align: center;">
<u><b>Profil Yesung</b></u></div>
<div align="justify">
<b>Nama</b> : Yesung</div>
<div align="justify">
<b>Nama Asli</b> : Kim Jong Woon </div>
<div align="justify">
<b>Posisi di group</b> : Vokalis Utama </div>
<div align="justify">
<b>Tanggal Lahir</b> : 24 Agustus 1984</div>
<div align="justify">
<b>Tempat Lahir</b> : Cheonan, Chungcheong Selatan, Korea Selatan</div>
<div align="justify">
<b>Tinggi</b> : 178 cm</div>
<div align="justify">
<b>Berat</b> : 64 kg</div>
<div align="justify">
<b>Golongan Darah</b> : AB</div>
<div align="justify">
<b>Zodiak</b> : Virgo</div>
<div align="justify">
<b>Agama</b> : Katolik</div>
<div align="justify">
<b>Agensi</b> : SM Entertainment</div>
<div align="justify">
<b>Twitter</b> : http://twitter.com/#!/shfly3424</div>
<div align="justify">
</div>
<div align="justify">
<b>Profil dan Fakta Yesung Super Junior</b>. Yesung merupakan salah seorang member <a href="http://www.koreanmaniac.com/2011/12/profil-super-junior-boyband-korea.html" target="_blank"><span style="color: red;">Super Junior</span></a>,
dan salah satu dari tiga vokalis utama di group tersebut. Tidak
diragukan lagi, Yesung memang memiliki suara yang bisa dikatakan lebih
baik daripada member Suju lainnya. Untuk itu juga pria yang bernama asli
Kim Jong Woon ini memakai nama panggung Yesung yang artinya “suara
seni” (*atau orang-orang sering mengatakannya “pita suara seorang
artis”). Lalu pada postingan kali ini Korean Maniac bermaksud membahas
tentang pria bersuara indah ini dengan membeberkan fakta menarik,
profil serta serial televisi yang pernah menampilkan wajahnya. silahkan
dibaca.</div>
<div align="justify">
</div>
<div align="justify">
<div style="text-align: center;">
<u><b>Fakta Yesung</b></u></div>
<ul>
<li> <div align="justify">
Warna favorit Yesung adalah merah</div>
</li>
<li> <div align="justify">
Aktris <a href="http://i1087.photobucket.com/albums/j480/mitamitudd/moongeunyoung-1.jpg" style="color: red;" target="_blank">Moon Geun Young</a> adalah tipe wanita ideal Yesung </div>
</li>
<li> <div align="justify">
Musim favorit Yesung adalah musim gugur </div>
</li>
<li> <div align="justify">
Salah satu kebiasaan Yesung adalah menggigit kuku </div>
</li>
<li> <div align="justify">
Yesung memiliki 3 ekor kura-kura bernama : ttangkoma, ttangkko, dan ttangkominh </div>
</li>
<li> <div align="justify">
Yesung juga memiliki seekor anjing bernama kkoming</div>
</li>
<li> <div align="justify">
Yesung terkadang berperilaku seperti anak kecil</div>
</li>
<li> <div align="justify">
Yesung hobi mengoleksi CD dan DVD</div>
</li>
<li> <div align="justify">
Yesung mengaku bahwa hal terbaik yang pernah terjadi dalam hidupnya adalah menjadi member <span style="color: black;">S</span><span style="color: red;">uper Junior</span></div>
</li>
<li> <div align="justify">
Moto hidup <b>Yesung</b> adalah “Keluarga adalah yang paling penting’</div>
</li>
<li> <div align="justify">
Sesuatu yang paling berharga dalam hidup Yesung adalah keluarga dan Super Junior</div>
</li>
<li> <div align="justify">
Saat hujan, Yesung berubah menjadi seorang yang melankolis</div>
</li>
<li> <div align="justify">
Yesung pernah dilarikan kerumah sakit karena pingsan setelah berjalan 70 mil dalam acara marathon</div>
</li>
<li> <div align="justify">
Yesung adalah pembawa acara di radio dalam program “Miracle”</div>
</li>
<li> <div align="justify">
Yesung tergabung ke dalam Super Junior, Super Junior KRY, dan Super Junior Happy</div>
</li>
</ul>
</div>
Metta Ratna Dewihttp://www.blogger.com/profile/07158322190979450507noreply@blogger.com0tag:blogger.com,1999:blog-6797366471488778957.post-52572002428898987342013-04-03T06:17:00.003-07:002013-04-03T06:17:38.573-07:00Laporan Keuangan<!--[if gte mso 9]><xml>
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<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%; mso-themecolor: text1;">Nama<span style="mso-tab-count: 2;"> </span>: Metta Ratna Dewi</span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%; mso-themecolor: text1;">Kelas<span style="mso-tab-count: 2;"> </span>: 3DA03</span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%; mso-themecolor: text1;">Npm<span style="mso-tab-count: 2;"> </span>: 44210371</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoListParagraph" style="line-height: normal; margin-left: 40.4pt; mso-add-space: auto; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 2; text-indent: -18.0pt;">
<span style="color: black; font-family: Wingdings; font-size: 14.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">PENGERTIAN
LAPORAN KEUANGAN</span></b></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: 36.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Laporan
<a href="http://mengerjakantugas.blogspot.com/search/label/Keuangan" title="Keuangan"><span style="color: black; mso-themecolor: text1; text-decoration: none; text-underline: none;">keuangan</span></a> merupakan hasil akhir dari suatu
proses pencatatan, yang merupakan suatu ringkasan dari <a href="http://dahlanforum.wordpress.com/2008/04/21/tag/ekonomi/"><span style="color: black; mso-themecolor: text1; text-decoration: none; text-underline: none;">transaksi-transaksi keuangan</span></a> yang terjadi selama tahun buku
yang bersangkutan.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Pengertian laporan
keuangan menurut Standar <a href="http://mengerjakantugas.blogspot.com/2009/02/pengertian-akuntansi.html" title="pengertian-akuntansi"><span style="color: black; mso-themecolor: text1; text-decoration: none; text-underline: none;">Akuntansi</span></a> Keuangan:</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">“Laporan keuangan
merupakan bagian dari proses pelaporan keuangan. Laporan keuangan yang lengkap
biasanya meliputi neraca, laporan perubahan posisi keuangan (yang dapat
disajikan dalam berbagai cara seperti misal, sebagai laporan arus <a href="http://dahlanforum.wordpress.com/2008/04/21/2008/01/07/kas/" title="Kas"><span style="color: black; mso-themecolor: text1; text-decoration: none; text-underline: none;">kas</span></a>, atau laporan arus dana), <a href="http://mengerjakantugas.blogspot.com/search/label/Catatan%20Tugas" title="Catatan Tugas"><span style="color: black; mso-themecolor: text1; text-decoration: none; text-underline: none;">catatan</span></a> juga termasuk skedul dan informasi
tambahan yang berkaitan dengan <a href="http://mengerjakantugas.blogspot.com/2009/02/laporan-kegiatan.html"><span style="color: black; mso-themecolor: text1; text-decoration: none; text-underline: none;">laporan</span></a> tersebut, misal <a href="http://mengerjakantugas.blogspot.com/2009/02/tempat-informasi-dan-pelayanan.html"><span style="color: black; mso-themecolor: text1; text-decoration: none; text-underline: none;">informasi</span></a> keuangan segmen industri dan geografis serta
pengungkapan pengaruh perubahan <a href="http://dutapulsa.tk/" title="Harga Pulsa Elektrik"><span style="color: black; mso-themecolor: text1; text-decoration: none; text-underline: none;">harga</span></a>”</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: 36.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Dari
pengertian diatas laporan keuangan dibuat sebagai bagian dari proses pelaporan
keuangan yang lengkap, dengan tujuan untuk mempertanggungjawabkan tugas-tugas
yang dibebankan kepada <a href="http://dahlanforum.wordpress.com/2008/04/21/tag/manajemen/" title="manajemen"><span style="color: black; mso-themecolor: text1; text-decoration: none; text-underline: none;">manajemen</span></a>.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: 36.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Penyusunan
laporan keuangan disiapkan mulai dari berbagai sumber data, terdiri dari
faktur-faktur, bon-bon, nota kredit, salinan faktur penjualan, laporan bank dan
sebagainya. Data yang asli bukan saja digunakan untuk mengisi buku perkiraan,
tetapi dapat juga dipakai untuk membuktikan keabsahan transaksi.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Laporan keuangan
terdiri dari:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 57.3pt; mso-add-space: auto; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">•<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Neraca,
menginformasikan posisi keuangan pada saat tertentu, yang tercermin pada jumlah
harta yang dimiliki, jumlah kewajiban, dan modal perusahaan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 57.3pt; mso-add-space: auto; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">•<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Perhitungan
laba rugi, menginformasikan hasil usaha perusahaan dalam suatu periode
tertentu.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 57.3pt; mso-add-space: auto; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">•<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Laporan
arus kas, menginformasikan perubahan dalam posisi keuangan sebagai akibat dari
kegiatan usaha, pembelanjaan, dan investasi selama periode yang bersangkutan.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 57.3pt; mso-add-space: auto; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN; mso-themecolor: text1;"><span style="mso-list: Ignore;">•<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Catatan
atas laporan keuangan, menginformasikan kebijaksanaan akuntansi yang
mempengaruhi posisi keuangan dari hasil keuangan <a href="http://mengerjakantugas.blogspot.com/search/label/Perusahaan"><span style="color: black; mso-themecolor: text1; text-decoration: none; text-underline: none;">perusahaan</span></a>.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: 36.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Laporan
keuangan diharapkan disajikan secara layak, jelas, dan lengkap, yang
mengungkapkan kenyataan-kenyataan ekonomi mengenai eksistensi dan operasi
perusahaan tersebut. Dalam menyusun laporan keuangan, <a href="http://mengerjakantugas.blogspot.com/search/label/Akuntansi" title="Akuntansi"><span style="color: black; mso-themecolor: text1; text-decoration: none; text-underline: none;">akuntansi</span></a> dihadapkan dengan kemungkinan
bahaya penyimpangan (bias), salah penafsiran dan ketidaktepatan. Untuk
meminimkan bahaya ini, profesi akuntansi telah berupaya untuk mengembangkan
suatu barang tubuh teori ini. Setiap akuntansi atau perusahaan harus
menyesuaikan diri terhadap praktik <a href="http://mengerjakantugas.blogspot.com/search/label/Akuntansi" title="Akuntansi"><span style="color: black; mso-themecolor: text1; text-decoration: none; text-underline: none;">akuntansi</span></a> dan pelaporan dari setiap
perusahaan tertentu.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 40.4pt; mso-add-space: auto; mso-list: l1 level1 lfo1; text-indent: -18.0pt;">
<span style="color: black; font-family: Wingdings; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-themecolor: text1;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%; mso-themecolor: text1;">MACAM
MACAM LAPORAN KAUANGAN</span></b></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">• Analisis Rasio </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">• Analisis Common Size </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">• Analisis Du Pont </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">• Analisis Cross Section </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">• Analisis Time Series dan Forecasting Data
Keuangan </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">Penjelasannya sebagai berikut: </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">Analisis Rasio </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;"><span style="mso-spacerun: yes;">
</span>Rasio adalah hubungan matematis antara dua kuantitas Agar memiliki arti,
rasio dalam laporan keuangan harus mengacu pada hubungan yang penting secara
ekonomi. Misal, karena ada hubungan yang pentingantara laba dengan aset yang
digunakan untuk menghasilkan laba, maka rasio laba terhadap aset menjadi
penting untuk dianalisis Analisis rasio dapat dikelompokkan ke dalam 5 macam
kategori: </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">1. Rasio Likuiditas (liquidity ratio) </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">2. Rasio Solvabilitas (Solvency ratio) </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">3. Rasio Aktivitas (activity ratio) </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">4. Rasio Profitabilitas (profitability ratio)
</span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">5. Rasio Pasar (market ratio) </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;"><span style="mso-spacerun: yes;">
</span>Analisis Common Size adalah analisis dengan pembacaan data-data keuangan
untuk beberapa periode (untuk mencari trend-trend tertentu). Analisis common
size disusun dengan cara menghitung tiap-tiap rekening dalam laporan laba-rugi
dan neraca menjadi proporsi dari total penjualan (utk laporan laba-rugi) atau
dari total aktiva (untuk neraca). </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">• Analisis common size perusahaan dianalisa
dengan melihat trend yang muncul. </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">• Analisis common size perusahaan selanjutnya
dibandingkan dengan analisis common size industri untuk melihat kekuatan dan
kelemahan perusahaan. Untuk kekuatan akan diupayakan untuk dipertahankan sedang
kelemahan diupayakan untuk diperbaiki. </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">Analisis Du Pont </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">• Adalah analisis yang mempertajam analisis
rasio dengan memisahkan profitabilitas dengan pemanfaatan aset. </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">• Analisis Du Pont I: menghubungkan ROA,
profit margin, dan perputaran aktiva ROA = Profit margin x perputaran aktiva </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">• Analisis Du Pont II: memasukkan unsur
financial leverage (hutang) </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">• ROE = ROA/ (1-(Tot hutang/TotAset)) </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">• Untuk menaikkan ROE dapat dilakukan dengan
menaikkan ROA dan/atau menaikkan Hutang. </span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;"><span style="mso-spacerun: yes;">
</span>Analisis Cross Section adalah perbandingan data keuangan suatu perusahaan
dengan perusahaan atau industri yg sejenis Definisi industri sejenis adalah </span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 38.5pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">Kesamaan
dalam jenis bahan baku atau supplier contoh: standar klasifikasi industri
listing di BEJ. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 38.5pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">Kesamaan
dari sisi permintaan Kriteria pengelompokan industri didasarkan atas produk <span style="mso-spacerun: yes;"> </span>yg dihasilkan. Contoh: misal kebutuhan
komunikasi, penghasil komputer PC dengan mesin fax bisa bersaing. Kamera dengan
HP. </span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 38.5pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">Kesamaan
dalam atribut keuangan Saham-saham yg punya kesamaan atribut bisa dimasukkan
dalam satu kelompok, misal: kesamaan </span></div>
<div class="MsoNormal" style="text-indent: 20.5pt;">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">Analisis Time Series adalah analisis terhadap
data historis untuk melihat tren yang mungkin timbul. </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">• Trend angka selanjutnya dianalisis guna
mengetahui apa yang terjadi. </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">• Trend perusahaan sebaiknya dibandingkan
dengan tren industri apakah sudah bergerak lebih baik dari trend industri. </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">Metode Peramalan Ada 2 metode: mekanis dan
non mekanis: </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">• Metode mekanis Menggunakan teknik-teknik
yang lebih objektif seperti statistik misal menggunakan model regresi (regresi
sederhana /univariate maupun regrese berganda/multivariate) </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">• Metode non mekanis menggunakan teknik yang
bersifat subjektif dengan menggabungkan banyak pertimbangan untuk menentukan
garis tren yang dibuat dengan tangan (pendekatan visual untuk univariate) dan
pendekatan analis sekuritas (multivariate). (pertimbangan bisa dari faktor
industri, ekonomi, pasar dll)</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-left: 40.4pt; mso-add-space: auto; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 2; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 14.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">CONTOH LAPORAN KEUANGAN</span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan keuangan</span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> menggambarkan kondisi keuangan dan hasil usaha suatu perusahaan pada
periode tertentu.Adapun jenis laporan yang biasa dikenal adalah :
Neraca,laporan laba/rugi,laporan perubahan modal,dan laporan arus kas.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Lapo</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ran keuangan terdiri dari :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 73.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo4; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan
laba/rugi merupakan ikhtisar dari pendapatan dan beban-beban untuk suatu
periode tertentu.Atau dapat dikatakan juga sebagai laporan yang menggambarkan
hasil yang diterima perusahaan selama satu periode tertentu serta biaya-biaya
yang dikeluarkan untuk mendapatkan hasil tersebut.Hasil dikurangi biaya-biaya
merupakan laba atau rugi.Jika hasilnya lebih besar daripada biaya berarti laba
dan sebaliknya jika hasilnya lebih kecil daripada biaya berarti rugi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 73.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo4; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Ekuitas
Pemilik (laporan perubahan modal) adalah laporan keuangan yang berisikan
informasi mengenai perubahan modal perusahaan untuk suatu periode tertentu.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 73.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo4; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Neraca adalah
laporan yang menggambarkan posisi keuangan perusahaan pada periode
tertentu.Neraca menggambarkan posisi harta,utang,dan modal pada periode
tertentu.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 73.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo4; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Arus Kas
adalah laporan keuangan yang menyajikan jumlah kas masuk (penerimaan kas) dan
jumlah kas keluar (pembayaran kas) selama periode tertentu.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<![endif]-->Metta Ratna Dewihttp://www.blogger.com/profile/07158322190979450507noreply@blogger.com1tag:blogger.com,1999:blog-6797366471488778957.post-24505521494579143412012-12-17T05:14:00.001-08:002012-12-17T05:14:12.845-08:00BAGAIMANA CBIS MEMPERBAIKI KUALITAS PRODUK DAN JASA AGAR PERUSAHAAN DAPAT MENCAPAI KEUNGGULAN KOMPETITIF
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 10pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 115%;">Nama<span style="mso-tab-count: 1;"> </span>:
Metta Ratna Dewi<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 10pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 115%;">Kelas<span style="mso-tab-count: 1;"> </span>: 3DA03<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 10pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 115%;">Npm<span style="mso-tab-count: 1;"> </span>: 44210371<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 12pt 0cm;">
<b><span style="color: black; font-family: "TimesNewRomanPS-BoldMT","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">A.
Pengertian CBIS</span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 12pt 0cm; text-align: justify; text-indent: 36pt;">
<b style="mso-bidi-font-weight: normal;"><i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Computer Based Information System </span></i></b><b style="mso-bidi-font-weight: normal;"><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">(CBIS) </span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">atau
yang dalam Bahasa Indonesia disebut juga Sistem Informasi Berbasis Komputer
merupakan sistem pengolah data menjadi sebuah informasi yang berkualitas dan
dipergunakan untuk suatu alat bantu pengambilan keputusan. Istilah-istilah yang
terkait dengan CBIS adalah data, informasi, sistem, sistem informasi dan basis
komputer.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 12pt 0cm; text-align: justify; text-indent: 36pt;">
<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p> </o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 12pt 0cm;">
<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Data</span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 12pt 0cm;">
<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Berikut adalah tiga
pengertian Data dari sudut pandang yang berbeda-beda:<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 7.2pt 20.25pt; mso-list: l1 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut
berbagai kamus bahasa Inggris-Indonesia, data diterjemahkan sebagai istilah
yang berasal dari kata “datum” yang berarti fakta atau bahan-bahan keterangan.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 7.2pt 20.25pt; mso-list: l1 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dari
sudut pandang bisnis, terdapat pengertian data bisnis sebagai berikut: <b style="mso-bidi-font-weight: normal;">“</b></span><b style="mso-bidi-font-weight: normal;"><i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Business data is an organization’s description of things (resources) and
events (transactions) that it faces”</span></i></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">. Jadi data, dalam hal
ini disebut sebagai data bisnis, merupakan deskripsi organisasi tentang sesuatu
<b style="mso-bidi-font-weight: normal;">(</b></span><b style="mso-bidi-font-weight: normal;"><i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">resources)</span></i></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dan kejadian</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <b style="mso-bidi-font-weight: normal;"><i>(transactions)</i></b><i> </i><span style="background: white;">yang terjadi.<o:p></o:p></span></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 7.2pt 20.25pt; mso-list: l1 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian
yang lain mengatakan bahwa <b style="mso-bidi-font-weight: normal;">“</b></span><b style="mso-bidi-font-weight: normal;"><i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">data is the description of things and
events that we face”</span></i></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">. Data merupakan deskripsi dari
sesuatu dan kejadian yang kita hadapi.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 6pt 0cm 0pt 17.85pt; text-align: justify; text-indent: 36pt;">
<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jadi data merupakan kenyataan yang menggambarkan suatu
kejadian dan merupakan kesatuan nyata yang nantinya akan digunakan sebagai
bahan dasar suatu informasi.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 6pt 0cm 0pt 17.85pt; text-align: justify; text-indent: 36pt;">
<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p> </o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 12pt 0cm; text-align: justify;">
<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Berikut
juga akan disampaikan pengertian informasi dari berbagai sumber:<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 7.2pt 20.25pt; mso-list: l2 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut Gordon B. Davis dalam bukunya</span></b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <b style="mso-bidi-font-weight: normal;"><i>Management Informations System
:ConceptualFoundations, Structures, and Development</i></b><i> </i><span style="background: white;">menyebut informasi sebagai data yang telah diolah
menjadi bentuk yang berguna bagi penerimanya dan nyata, berupa nilai yang dapat
dipahami di dalam keputusan sekarang maupun masa depan.<o:p></o:p></span></span></div>
<br />
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut Barry E. Cushing dalam buku</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <i>Accounting Information System and Business
Organization</i></span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">, dikatakan bahwa informasi merupakan sesuatu yang
menunjukkan hasil pengolahan data yang diorganisasi dan berguna kepada orang
yang menerimanya.<o:p></o:p></span></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut Robert N. Anthony dan John
Dearden dalam buku</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <i>Management
Control Systems</i><span style="background: white;">,</span></span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
menyebut informasi sebagai suatu kenyataan, data, item yang menambah
pengetahuan bagi penggunanya.<o:p></o:p></span></div>
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<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 7.2pt 20.25pt; mso-list: l2 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">4.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut Stephen A. Moscove dan Mark
G. Simkin dalam bukunya</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <i>Accounting
Information Systems</i></span></b><i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> : <b style="mso-bidi-font-weight: normal;">Concepts and
Practise</b> </span></i><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">mengatakan informasi sebagai kenyataan atau
bentuk-bentuk yang berguna yang dapat digunakan untuk pengambilan keputusan
bisnis.<o:p></o:p></span></div>
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<div class="MsoNormal" style="line-height: normal; margin: 6pt 0cm 0pt 17.85pt; text-align: justify; text-indent: 36pt;">
<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dari keempat pengertian seperti tersebut di atas dapat
disimpulkan bahwa informasi merupakan hasil dari pengolahan data menjadi bentuk
yang lebih berguna bagi yang menerimanya yang menggambarkan suatu
kejadian-kejadian nyata dan dapat digunakan sebagai alat bantu untuk
pengambilan suatu keputusan.<o:p></o:p></span></div>
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<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistem Informasi</span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistem
Informasi merupakan sistem pembangkit informasi. Dengan integrasi yang dimiliki
antar subsistemnya, sistem informasi akan mampu menyediakan informasi yang
berkualitas, tepat, cepat dan akurat sesuai dengan manajemen yang
membutuhkannya.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 12pt 0cm;">
<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Berbasis Komputer</span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
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<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistem
Informasi <b style="mso-bidi-font-weight: normal;">“berbasis komputer”</b>
mengandung arti bahwa komputer memainkan peranan penting dalam sebuah sistem
informasi. Secara teori, penerapan sebuah Sistem Informasi memang tidak harus
menggunakan komputer dalam kegiatannya. Tetapi pada prakteknya tidak mungkin
sistem informasi yang sangat kompleks itu dapat berjalan dengan baik jika tanpa
adanya komputer.<o:p></o:p></span></div>
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<div class="MsoNormal" style="line-height: normal; margin: 6pt 0cm 12pt; text-align: justify; text-indent: 36pt;">
<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistem
Informasi yang akurat dan efektif, dalam kenyataannya selalu berhubungan dengan
istilah <b style="mso-bidi-font-weight: normal;">“</b></span><b style="mso-bidi-font-weight: normal;"><i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">computer-based”</span></i></b><i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></i><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">atau pengolahan informasi
yang berbasis pada komputer.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 12pt 0cm;">
<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">B. Era Globalisasi dan Tingginya Tingkat
Kompetisi</span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 12pt 0cm; text-align: justify; text-indent: 36pt;">
<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Beberapa
strategi yang dapat dilakukan setiap perusahaan untuk dapat memenangkan
kompetisi yang dilakukan di era yang penuh gejolak ini.<o:p></o:p></span></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penguasaan
teknologi untuk menghasilkan produk barang maupun jasa.<o:p></o:p></span></div>
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<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 7.2pt 20.25pt; mso-list: l4 level1 lfo3; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Peningkatan
kualitas sumber daya manusia.<o:p></o:p></span></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Marketplace
yang tepat.<o:p></o:p></span></div>
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<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 7.2pt 20.25pt; mso-list: l4 level1 lfo3; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">4.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Terbentuknya
sistem informasi yang akurat untuk membantu setiap pengambilan keputusan.<o:p></o:p></span></div>
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<div class="MsoNormal" style="line-height: normal; margin: 12pt 0cm;">
<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p> </o:p></span></b></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 12pt 0cm;">
<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p> </o:p></span></b></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 12pt 0cm;">
<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">C. Sub Sistem dari Sistem Informasi
Berbasis Komputer</span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
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<b style="mso-bidi-font-weight: normal;"><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sub sistem dari CBIS adalah :<o:p></o:p></span></b></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistem
Informasi Akuntansi<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 7.2pt 20.25pt; mso-list: l0 level1 lfo4; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistem
Informasi Manajemen<o:p></o:p></span></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistem
Pendukung Keputusan<o:p></o:p></span></div>
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<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 7.2pt 20.25pt; mso-list: l0 level1 lfo4; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">4.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Automasi
Kantor (Virtual Office)<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 7.2pt 20.25pt; mso-list: l0 level1 lfo4; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">5.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistem
Pakar<o:p></o:p></span></div>
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<div class="MsoNormal" style="line-height: normal; margin: 12pt 0cm;">
<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">D. Kontribusi CBIS</span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 12pt 0cm; text-align: justify; text-indent: 36pt;">
<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saat
ini sistem informasi merupakan isu yang paling penting dalam pengendalian manajemen.
Hal ini disebabkan karena tujuan dari pengendalian manajemen adalah untuk
membantu manajemen dalam mengkoordinasi subunit-sub unit dari organisasi dan
mengarahkan bagian-bagian tersebut untuk mencapai tujuan perusahaan. Dua hal
yang menjadi perhatian dari definisi diatas adalah mengkoordinasi dan
mengarahkan. Tentu saja dalam dua proses tersebut diperlukan satu sistem agar
proses koordinasi dan pengarahan dapat berjalan secara efektif sehingga tujuan
perusahaan dapat tercapai.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 6pt 0cm 12pt; text-align: justify; text-indent: 36pt;">
<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Manfaat
utama dari perkembangan sistem informasi bagi sistem pengendalian manajemen
adalah :<o:p></o:p></span></div>
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<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 7.2pt; mso-list: l3 level1 lfo5; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18pt;">
<span style="color: black; font-family: Symbol; font-size: 10pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">penghematan waktu (</span><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">time saving</span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">)<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 7.2pt; mso-list: l3 level1 lfo5; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18pt;">
<span style="color: black; font-family: Symbol; font-size: 10pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">penghematan biaya (</span><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">cost saving</span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">)<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 7.2pt; mso-list: l3 level1 lfo5; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18pt;">
<span style="color: black; font-family: Symbol; font-size: 10pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">peningkatan efektivitas (</span><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">effectiveness</span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">)<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 7.2pt; mso-list: l3 level1 lfo5; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18pt;">
<span style="color: black; font-family: Symbol; font-size: 10pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">pengembangan teknologi (</span><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">technology development</span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">)<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 7.2pt; mso-list: l3 level1 lfo5; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18pt;">
<span style="color: black; font-family: Symbol; font-size: 10pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">pengembangan personel akuntansi (</span><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">accounting staff
development</span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">).<o:p></o:p></span></div>
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<span class="apple-style-span"><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">Dengan berbagai manfaat dan kontribusi yang
diberikan tersebut, diharapkan setiap perusahaan dapat bertahan dalam arena
kompetisi yang semakin ketat.</span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 6pt 0cm 0pt 17.85pt; text-align: justify; text-indent: 36pt;">
<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p> </o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 6pt 0cm 0pt 17.85pt; text-align: justify; text-indent: 36pt;">
<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p> </o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 12pt 0cm; text-align: justify; text-indent: 36pt;">
<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p> </o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 10pt;">
<o:p><span style="font-family: Calibri;"> </span></o:p></div>
Metta Ratna Dewihttp://www.blogger.com/profile/07158322190979450507noreply@blogger.com0tag:blogger.com,1999:blog-6797366471488778957.post-22050134223940035702012-12-16T16:55:00.004-08:002012-12-16T16:55:44.307-08:00Cara Nail Art
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 10pt;">
<span style="font-family: "Times New Roman","serif";">kreativitas
tinggi, kuku bisa dibuat lebih cantik dan unik. Teknik menghias kuku tersebut
adalah nail art. Metode yang digunakan ternyata cukup simpel. Mau tahu?<br />
<br />
Nail art telah menjadi tren dan banyak digunakan oleh para selebriti untuk
membuat kuku menjadi lebih indah. Setelah membaca artikel sebelumnya yaitu
'Mengenal Lebih Dalam Teknik 'Nail Art', kini akan dijelaskan metode yang
digunakaan saat melakukan nail art:<br />
<br />
1. Manual print adalah melukis langsung di kuku dan merupakan cara yang paling
banyak digunakan saat ini. Peralatan yang digunakan hanya kuas dan cat kuku.<br />
<br />
2. Air brush adalah teknik melukis lainnya secara manual, teknik ini
menggunakan mesin kompresor kecil. Tetapi sebaiknya bersihkan terlebih dahulu
kutikula kuku atau kulit halus yang ada di pinggiran kuku Anda. Bila ingin
diberi motif, Anda<br />
bisa menggunakan kuku palsu.<br />
<br />
Di bawah ini adalah beberapa langkah menuju kuku indah dan cantik dengan nail art:<br />
<br />
1. Awalnya kuku dibersihkan dan oleskan base coat yang mengandung Vitamin E
untuk menghindari masalah kuku.<br />
<br />
2. Kemudian mengoleskan kutikula krim untuk memudahkan dalam membersihkan
kotoran-kotoran disekitar kuku.<br />
<br />
3. Setelah itu, kotoran kuku diambil dengan menggunakan alat khusus.
Kulit-kulit yang berlebih, kapalan, dan kering dibersihkan sebelum langkah
selanjutnya.<br />
<br />
4. Kemudian jari-jari yang akan diolesi cat kuku dipijat terlebih dahulu. Lalu
dibilas dan disikat agar bersih dan cat kuku melekat sempurna.<br />
<br />
5. Bila ingin memasang kuku palsu perlu diperhatikan penggunaannya untuk
menambah kesempurnaan. Sesuaikan panjang kuku palsu, kemudian dikikir dan
dirapikan. Kuku plastik ditempelkan pada kuku asli dengan lem khusus. Setelah
kering, baru pembuatan gambar dimulai.<br />
<br />
6. Pembuatan lukisan atau gambar dilakukan langsung di atas kuku. Rata-rata
pengerjaan untuk seluruh kuku memakan waktu satu jam, dengan daya tahan sekitar
tiga minggu untuk kuku palsu. Sedangkan pengecatan langsung pada kuku asli akan
bertahan selama satu bulan.<br />
<br />
7. Anda dapat menyesuaikan panjang kuku sesuai dengan selera. Seperti halnya
kuku asli, nail art ini bisa digunting. Anda juga dapat menambahkan lagi warna
sesuai keinginan pada nail art.<br />
<br />
8. Jika menggunakan kuku sendiri, maka sebelum membuat motif maupun menempelkan
aksen dekoratif, tunggu sampai cat kuku dasar benar-benar mengering.<br />
<br />
9. Saat membuat motif, sebaiknya menggunakan cat kuku yang sudah agak lama
karena lebih kental dibadingkan dengan cat kuku yang masih baru.<br />
<br />
10. Agar lebih mudah dalam menggambar motif pada kuku, gunakan tusuk gigi untuk
menggambar motif yang kecil ataupun cutton bud untuk menggambar motif yang
lebih besar.<o:p></o:p></span></div>
Metta Ratna Dewihttp://www.blogger.com/profile/07158322190979450507noreply@blogger.com0tag:blogger.com,1999:blog-6797366471488778957.post-52932454588054567602012-12-10T04:31:00.003-08:002012-12-10T04:31:48.996-08:00Story About Me<!--[if gte mso 9]><xml>
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<span style="font-size: large;"> Hello guys, let me introduce my self.</span></div>
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<span style="font-size: large;">My name is Metta, my full name is Metta Ratna Dewi, I was
born in Bekasi May 07 1992. I live in Tambun, my address is Mangun Jaya st. No
18, my<span> </span>hobbies are go around to the
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<span style="font-size: large;">I have a life principle, it is no wasting time to
uninportent things. Oke guys I thing it is a little story aabout my story. Any
comment? You can blog me!!!!</span><span style="text-transform: uppercase;"></span></div>
Metta Ratna Dewihttp://www.blogger.com/profile/07158322190979450507noreply@blogger.com0tag:blogger.com,1999:blog-6797366471488778957.post-24312858368479054452012-11-04T16:56:00.001-08:002012-11-04T16:56:26.318-08:00BAGAIMANA CBIS MEMPERBAIKI KUALITAS PRODUK DAN JASA AGAR PERUSAHAAN DAPAT MENCAPAI KEUNGGULAN KOMPETITIF<!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt;">
<b><span style="color: black; font-family: "TimesNewRomanPS-BoldMT","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">A.
Pengertian CBIS</span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<b style="mso-bidi-font-weight: normal;"><i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Computer Based Information System </span></i></b><b style="mso-bidi-font-weight: normal;"><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">(CBIS) </span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">atau
yang dalam Bahasa Indonesia disebut juga Sistem Informasi Berbasis Komputer
merupakan sistem pengolah data menjadi sebuah informasi yang berkualitas dan
dipergunakan untuk suatu alat bantu pengambilan keputusan. Istilah-istilah yang
terkait dengan CBIS adalah data, informasi, sistem, sistem informasi dan basis
komputer.</span></div>
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<br /></div>
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<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Data</span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt;">
<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Berikut adalah tiga
pengertian Data dari sudut pandang yang berbeda-beda:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 7.2pt; margin-left: 20.25pt; mso-list: l1 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut
berbagai kamus bahasa Inggris-Indonesia, data diterjemahkan sebagai istilah
yang berasal dari kata “datum” yang berarti fakta atau bahan-bahan keterangan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 7.2pt; margin-left: 20.25pt; mso-list: l1 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dari
sudut pandang bisnis, terdapat pengertian data bisnis sebagai berikut: <b style="mso-bidi-font-weight: normal;">“</b></span><b style="mso-bidi-font-weight: normal;"><i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Business data is an organization’s description of things (resources) and
events (transactions) that it faces”</span></i></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">. Jadi data, dalam hal
ini disebut sebagai data bisnis, merupakan deskripsi organisasi tentang sesuatu
<b style="mso-bidi-font-weight: normal;">(</b></span><b style="mso-bidi-font-weight: normal;"><i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">resources)</span></i></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dan kejadian</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <b style="mso-bidi-font-weight: normal;"><i>(transactions)</i></b><i> </i><span style="background: white;">yang terjadi.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 7.2pt; margin-left: 20.25pt; mso-list: l1 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian
yang lain mengatakan bahwa <b style="mso-bidi-font-weight: normal;">“</b></span><b style="mso-bidi-font-weight: normal;"><i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">data is the description of things and
events that we face”</span></i></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">. Data merupakan deskripsi dari
sesuatu dan kejadian yang kita hadapi.</span></div>
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<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jadi data merupakan kenyataan yang menggambarkan suatu
kejadian dan merupakan kesatuan nyata yang nantinya akan digunakan sebagai
bahan dasar suatu informasi.</span></div>
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<br /></div>
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<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Berikut
juga akan disampaikan pengertian informasi dari berbagai sumber:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 7.2pt; margin-left: 20.25pt; mso-list: l2 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><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="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut Gordon B. Davis dalam bukunya</span></b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <b style="mso-bidi-font-weight: normal;"><i>Management Informations System
:ConceptualFoundations, Structures, and Development</i></b><i> </i><span style="background: white;">menyebut informasi sebagai data yang telah diolah
menjadi bentuk yang berguna bagi penerimanya dan nyata, berupa nilai yang dapat
dipahami di dalam keputusan sekarang maupun masa depan.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 7.2pt; margin-left: 20.25pt; mso-list: l2 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><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="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut Barry E. Cushing dalam buku</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <i>Accounting Information System and Business
Organization</i></span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">, dikatakan bahwa informasi merupakan sesuatu yang
menunjukkan hasil pengolahan data yang diorganisasi dan berguna kepada orang
yang menerimanya.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 7.2pt; margin-left: 20.25pt; mso-list: l2 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><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="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut Robert N. Anthony dan John
Dearden dalam buku</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <i>Management
Control Systems</i><span style="background: white;">,</span></span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
menyebut informasi sebagai suatu kenyataan, data, item yang menambah
pengetahuan bagi penggunanya.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 7.2pt; margin-left: 20.25pt; mso-list: l2 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><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="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut Stephen A. Moscove dan Mark
G. Simkin dalam bukunya</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <i>Accounting
Information Systems</i></span></b><i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> : <b style="mso-bidi-font-weight: normal;">Concepts and
Practise</b> </span></i><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">mengatakan informasi sebagai kenyataan atau
bentuk-bentuk yang berguna yang dapat digunakan untuk pengambilan keputusan
bisnis.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 17.85pt; margin-right: 0cm; margin-top: 6.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dari keempat pengertian seperti tersebut di atas dapat
disimpulkan bahwa informasi merupakan hasil dari pengolahan data menjadi bentuk
yang lebih berguna bagi yang menerimanya yang menggambarkan suatu
kejadian-kejadian nyata dan dapat digunakan sebagai alat bantu untuk
pengambilan suatu keputusan.</span></div>
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<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistem Informasi</span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistem
Informasi merupakan sistem pembangkit informasi. Dengan integrasi yang dimiliki
antar subsistemnya, sistem informasi akan mampu menyediakan informasi yang
berkualitas, tepat, cepat dan akurat sesuai dengan manajemen yang
membutuhkannya.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt;">
<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Berbasis Komputer</span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistem
Informasi <b style="mso-bidi-font-weight: normal;">“berbasis komputer”</b>
mengandung arti bahwa komputer memainkan peranan penting dalam sebuah sistem
informasi. Secara teori, penerapan sebuah Sistem Informasi memang tidak harus
menggunakan komputer dalam kegiatannya. Tetapi pada prakteknya tidak mungkin
sistem informasi yang sangat kompleks itu dapat berjalan dengan baik jika tanpa
adanya komputer.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 6.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistem
Informasi yang akurat dan efektif, dalam kenyataannya selalu berhubungan dengan
istilah <b style="mso-bidi-font-weight: normal;">“</b></span><b style="mso-bidi-font-weight: normal;"><i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">computer-based”</span></i></b><i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></i><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">atau pengolahan informasi
yang berbasis pada komputer.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt;">
<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">B. Era Globalisasi dan Tingginya Tingkat
Kompetisi</span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Beberapa
strategi yang dapat dilakukan setiap perusahaan untuk dapat memenangkan
kompetisi yang dilakukan di era yang penuh gejolak ini.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 7.2pt; margin-left: 20.25pt; mso-list: l4 level1 lfo3; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penguasaan
teknologi untuk menghasilkan produk barang maupun jasa.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 7.2pt; margin-left: 20.25pt; mso-list: l4 level1 lfo3; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Peningkatan
kualitas sumber daya manusia.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 7.2pt; margin-left: 20.25pt; mso-list: l4 level1 lfo3; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Marketplace
yang tepat.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 7.2pt; margin-left: 20.25pt; mso-list: l4 level1 lfo3; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Terbentuknya
sistem informasi yang akurat untuk membantu setiap pengambilan keputusan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt;">
<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">C. Sub Sistem dari Sistem Informasi
Berbasis Komputer</span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-indent: 36.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sub sistem dari CBIS adalah :</span></b></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistem
Informasi Akuntansi</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 7.2pt; margin-left: 20.25pt; mso-list: l0 level1 lfo4; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistem
Informasi Manajemen</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 7.2pt; margin-left: 20.25pt; mso-list: l0 level1 lfo4; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistem
Pendukung Keputusan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 7.2pt; margin-left: 20.25pt; mso-list: l0 level1 lfo4; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Automasi
Kantor (Virtual Office)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 7.2pt; margin-left: 20.25pt; mso-list: l0 level1 lfo4; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistem
Pakar</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt;">
<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">D. Kontribusi CBIS</span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saat
ini sistem informasi merupakan isu yang paling penting dalam pengendalian manajemen.
Hal ini disebabkan karena tujuan dari pengendalian manajemen adalah untuk
membantu manajemen dalam mengkoordinasi subunit-sub unit dari organisasi dan
mengarahkan bagian-bagian tersebut untuk mencapai tujuan perusahaan. Dua hal
yang menjadi perhatian dari definisi diatas adalah mengkoordinasi dan
mengarahkan. Tentu saja dalam dua proses tersebut diperlukan satu sistem agar
proses koordinasi dan pengarahan dapat berjalan secara efektif sehingga tujuan
perusahaan dapat tercapai.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 6.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Manfaat
utama dari perkembangan sistem informasi bagi sistem pengendalian manajemen
adalah :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 7.2pt; margin-left: 0cm; mso-list: l3 level1 lfo5; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18.0pt;">
<span style="color: black; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">penghematan waktu (</span><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">time saving</span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 7.2pt; margin-left: 0cm; mso-list: l3 level1 lfo5; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18.0pt;">
<span style="color: black; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">penghematan biaya (</span><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">cost saving</span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 7.2pt; margin-left: 0cm; mso-list: l3 level1 lfo5; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18.0pt;">
<span style="color: black; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">peningkatan efektivitas (</span><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">effectiveness</span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 7.2pt; margin-left: 0cm; mso-list: l3 level1 lfo5; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18.0pt;">
<span style="color: black; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">pengembangan teknologi (</span><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">technology development</span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 7.2pt; margin-left: 0cm; mso-list: l3 level1 lfo5; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-indent: -18.0pt;">
<span style="color: black; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">pengembangan personel akuntansi (</span><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">accounting staff
development</span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">).</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: justify; text-indent: 36.0pt;">
<span class="apple-style-span"><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dengan berbagai manfaat dan kontribusi yang
diberikan tersebut, diharapkan setiap perusahaan dapat bertahan dalam arena
kompetisi yang semakin ketat.</span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 17.85pt; margin-right: 0cm; margin-top: 6.0pt; text-align: justify; text-indent: 36.0pt;">
<br /></div>
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<br /></div>
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Metta Ratna Dewihttp://www.blogger.com/profile/07158322190979450507noreply@blogger.com0tag:blogger.com,1999:blog-6797366471488778957.post-36072404007979065442012-10-15T21:45:00.003-07:002012-10-15T21:45:19.457-07:00SIM1<br />
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">Nama<span> </span>:
Metta Ratna Dewi<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">Kelas<span> </span>: 3DA03<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">Npm<span> </span>: 44210371<o:p></o:p></span></div>
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<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 115%;">LANGKAH-LANGKAH
MANAGER DALAM MENGELOLA SUMBER DAYA FISIK DAN SUMBER DAYA KONSEPTUAL<o:p></o:p></span></b></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoListParagraph" style="mso-list: l2 level1 lfo1; mso-text-indent-alt: -18.0pt; text-indent: -36.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span><span style="font: 7.0pt "Times New Roman";">
</span>I.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">PENDAHULUAN<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-indent: 36.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistem informasi
keseluruhan tidak hanya terdapat dala Sisite informasi manajemen, karenatidak
semua informasi di dalam organisasi dapat dimasukkan secara lengkap ke dalam
sebuahsystem yang otomatis. Aspek utama dalam sistem informasi akan selalu ada
di luar sistemcomputer.<span style="background: white;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpFirst" style="text-indent: 36.0pt;">
<span class="a"><span style="background: white; border: none windowtext 1.0pt; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-border-alt: none windowtext 0cm; padding: 0cm;">Sistem informasi manajemen yang baik adalah
Sistem informasi manajemen yang mampumenyeimbangkan biaya dan manfaat yang akan
diperoleh, artinya SIM akan menghat biaya,meningkatkan pendapatan serta tak
terukur yang muncul dari informasi yang sangatbermanfaat.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 36.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo1; mso-text-indent-alt: -18.0pt; text-indent: -36.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span><span style="font: 7.0pt "Times New Roman";">
</span>II.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">PEMBAHASAN<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast">
<br /></div>
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<!--[if !supportLists]--><b><span style="font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";"><span>1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b><span style="font-size: 14.0pt;">Lima
Sumber Daya Utama dan Bagaimana Sumber Daya Diatur <o:p></o:p></span></b></div>
<div class="Default" style="text-indent: 36.0pt;">
Manajer mengelola lima jenis sumber
daya yaitu :</div>
<div class="Default" style="text-indent: 36.0pt;">
<br /></div>
<div class="Default" style="margin-left: 36.0pt; mso-list: l0 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->Manusia</div>
<div class="Default" style="margin-left: 36.0pt;">
Ini bukan hanya berarti menentukan
orang yang tepat untuk pekerjaan yang tepat, tetapi juga termasuk kemampuan
seorang manager untuk melakukan pendelegasian tugas, dan penilaian kinerja dan
memimpin tim bawahannya. </div>
<div class="Default" style="margin-left: 36.0pt; mso-list: l0 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->Uang</div>
<div class="Default" style="margin-left: 36.0pt;">
Penting untuk menggunakan uang yang
tersedia secara bijaksana. Jika anda mempunyai anggaran untuk suatu proyek dan
anda menghabiskan uang untuk hal-hal yang tidak penting, ini sama halnya
seperti seseorang yang menghabiskan gajinya dalam waktu semalam saja, anda akan
mempunyai terlalu besar proyek untuk uang yang tersedia.</div>
<div class="Default" style="margin-left: 36.0pt; mso-list: l0 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->Material</div>
<div class="Default" style="margin-left: 36.0pt;">
Mengelola material dapat memberikan
dampak langsung pada keuntungan perusahaan, misalnya, terlalu banyak persediaan
akan menyebabkan banyaknya modal yang terikat dalam persediaan, sebaliknya
terlalu sedikit persediaan akan mengganggu kelancaran produksi karena
kekurangan bahan baku.</div>
<div class="Default" style="margin-left: 36.0pt; mso-list: l0 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->Mesin</div>
<div class="Default" style="margin-left: 36.0pt;">
Mesin digunakan untuk memudahkan
atau membantu perusahaan mengerjakan sesuatu agar waktu yang di gunakan lebih
efektif dan efisien , dengan ini mesin merupakan suatu sumber daya yang sangat
penting dalam membantu semua pekerjaan dalam perusahaan.</div>
<div class="Default" style="margin-left: 36.0pt; mso-list: l0 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->Waktu</div>
<div class="Default" style="margin-left: 36.0pt;">
Mengolah waktu secara efektif akan
membebankan anda masalah sering terlambat, selalu tidak dapat memenuhi deadline
atau tenggat waktu dan selalu merasa mempunyai beban kerja yang yang
berlebihan.</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 32.2pt; mso-add-space: auto; mso-list: l1 level1 lfo3; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span>2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">Sumber
Daya Konseptual<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 32.2pt; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 11.5pt; line-height: 115%;">Manajer
memastikan bahwa data mentah yang diperlukan terkumpul dan kemudian diproses
menjadi informasi yang berguna, kemudian manajer memastikan bahwa orang yang layak
dalam organisasi menerima informasi tersebut dalam bentuk yang tepat pada saat
yang tepat sehingga informasi tersebut dapat dimanfaatkan. Akhirnya manajer
membuang informasi yang tidak berguna lagi dan menggantikannya dengan informasi
yang terkini dan akurat. Seluruh aktivitas dalam memperoleh informasi,
menggunakannya seefektif mungkin dan membuangnya pada saat yang tepat disebut
Manajem Informasi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l2 level1 lfo1; mso-text-indent-alt: -18.0pt; text-indent: -36.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span><span style="font: 7.0pt "Times New Roman";"><span> </span></span>III.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">KESIMPULAN<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Perencanaan
dan manajemen sumberdaya adalah bagian penting dalam perencanaan strategis dan
dalam melaksanakan rencana perusahaan. Ini didukung oleh beberapa alat
perencanaan, termasuk anggaran, prediksi dan rencana keuangan, dan teknik
perencanaan proyek. Keputusan yang diambil mempunyai dua sisi: Bagaimana cara
kita mengalokasikan sumberdaya yang ada; dan bagaimana sumberdaya ini
diserahkan bagi yang membutuhkannya? Tambahkan pada kedua hal ini unsur
pengendalian kinerja dan manajemen yang efektif terhadap sistem informasi, dan
anda akan mendapatkan sumberdaya yang efektif.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Referensi<o:p></o:p></span></div>
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<br /></div>
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<a href="http://duniasyukron.blogspot.com/2009/12/bagaimana-cara-mengelola-sumberdaya.html">http://duniasyukron.blogspot.com/2009/12/bagaimana-cara-mengelola-sumberdaya.html</a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
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<a href="http://duniasyukron.blogspot.com/2009/12/bagaimana-cara-mengelola-sumberdaya.html">http://duniasyukron.blogspot.com/2009/12/bagaimana-cara-mengelola-sumberdaya.html</a></div>
Metta Ratna Dewihttp://www.blogger.com/profile/07158322190979450507noreply@blogger.com0tag:blogger.com,1999:blog-6797366471488778957.post-60610159355308895272012-06-25T23:04:00.002-07:002012-06-25T23:04:53.251-07:00Tugas 4 KEWIRAUSAHAAN<!--[if gte mso 9]><xml>
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perencanaan dalam organisasi wirausaha?</span></div>
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yg sedang berjalan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Pendekatan
dalam perencanaan organisasi wirausaha?</span></div>
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tinggi bahwa organisasi agak bisa mencapai keberhasilan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.25pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pendekatan maksimisasi didasarkan
pada filsafat bahwa organisasi hendaknya mencapai keberhasilan sebesar mungkin</span></div>
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<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pendekatan adaptasi menekankan bahwa
perencanaan yg efektif dipusatkan pada usaha membantu organisasiuntuk berubah
atau menyesuaikan diri dengan variabel eksternal atau pun internal</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. Alat-alat
perencanaan organisasi wirausaha?</span></div>
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<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Peramalan (Forecasting)<br />
Peramalan adalah teknik prediksi terjadinya lingkungan masa depan yang akan
mempengaruhi operasi organisasi</span></div>
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<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Metode
Analisa Runtun Waktu (Time Series Analysis Method)<br />
Memprediksi penjualan dimasa datang dengan menganalisa hubungan historis antara
waktu dan penjualan yang biasa disajikan dalam bentuk grafik</span></div>
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<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penjadwalan (Scheduling)<br />
Merupakan proses perumusan daftar aktivitas mendetail yang harus dilaksanakan
untuk mencapai tujuan organisasi. Daftar aktivitas merupakan bagian integral
dari rencana organisasional<br />
Dua macam penjadwalan :<br />
• Peta Gant (Gant Chart) yang merupakan diagram balok dengan waktu horizontal
dan sumber daya vertikal<br />
• PERT (Program Evaluation and Review Technique) merupakan aktivitas proyek
yang menunjukkan estimasi waktu yang diperlukan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4. Teori
organisasi wirausaha?</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Teori Pengorganisasian Klasik<br />
Teori pengorganisasian klasik adalah manajemen awal mengenai bagaimana sumber
daya organisasi dapat digunakan untuk mencapai tujuan organisasi<br />
Menurut Max Weber komponen usaha dari pengorganisasian adalah prosedur-prosedur
dan aturan-aturan yang mendetail, suatu hirarki organisasi yang diuraikan
dengan jelas dan hubungan antara anggota-anggota organisasi yang nonperson
(impersonal)</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5. Departementolisasi,rentang
manajemen?</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Proses pembentukan manajemen
disebut <b><i>departementalisasi</i></b>. Pembentukan departemen –
departemen tersebut umumnya didasarkan pada faktor situasional seperti
fungsi-fungsi kerja yang dilaksanakan, produk yang dibuat, daerah yang diliput,
sasaran konsumen, danproses yang dirancang untuk pembuatan produk.</span></div>
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<b><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rentang manajemen</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> menunjuk pada jumlah individu
yang diawasi oleh wirausahawan. Semakin banyak individu yang diawasi
wirausahawan makin besar pula rentang manajemen begitupula sebaliknya. Rentang
manajemen dinamakan juga rentang kekuasaan (span of authority ), rentang
pengawasan (span of control), rentang supervisi (span of supervision), dan
rentang tanggungjawab (span of responsibility).</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6. Bagaimana
tentang pengembangan organisasi wirausaha?</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Peter F.Drucker menyatakan bahwa
kelangsungan hidup dari system manajemen mungkin akan terancam jika
wirausahawan hanya menekankan pada tujuan perolehan laba saja.Penekanan pada
tujuan tunggal tersebut akan mendorong wirausahawan untuk mengambil keputusan
yang hanya menghasilkan uang saja dengan sedikit mempertimbangkan bagaimana
keuntungan akan diperoleh dimasa mendatang. 3 langkah yang harus diambil
manajemen untuk mengembangkan perangkat kerja tujuan organisasi adalah:</span></div>
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<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menentukan keberadaan suatu
kecenderungan lingkungan yang bisa mempengaruhi operasi organisasi.</span></div>
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<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengembangkan suatu perangkat tujuan
bagi organisasi secara keseluruhan.</span></div>
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<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengembangkan hirarki tujuan
organisasi.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ketiga langkah tersebut saling
berhubungan dan biasanya menuntut masukan dari orang-orang pada tingkat dan
bagian operasional yang berbeda dalam organisasi. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">7. Norma dan
etika bisnis dalam kewirausahaan?</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Etika bisnis adalah suatu kode etik
perilaku pengusaha berdasarkan nilai-nilai moral dan norma yang dijadikan
tuntunan dalam berusaha dan memecahkan persoalan-persoalan yang dihadapi dalam
suatu perusahaan. Selain etika dan perilaku, yang tidak kalah penting yang
dalam bisnis adalah norma etika. Menurut Zimmerer (1996:22), ada tiga
tingkatan norma etika, yaitu :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. <b style="mso-bidi-font-weight: normal;">Hukum</b>, berlaku bagi masyarakat secara umum yang mengatur perbuatan
yang boleh dilakukan dan tidak boleh dilakukan. Hukum hanya mengatur perilaku
minimum.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. <b style="mso-bidi-font-weight: normal;">Kebijakan dan prosedur organisasi</b>, memberi arah khusus bagi setiap
orang dalam organisasi dalam mengambil keputusan sehari-hari. Para karyawan
akan bekerja sesuai dengan kebijakan dan prosedur perusahaan / organisasi.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. <b style="mso-bidi-font-weight: normal;">Moral sikap mental individual</b>, sangat penting untuk menghadapi
suatu keputusan yang tidak diatur oleh aturan formal.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">8. Prinsip-prinsip
etika dan prilaku bisnis?</span></div>
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<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kejujuran, yaitu penuh kepercayaan,
bersifat jujur, sungguh-sungguh, terus terang, tidak curang, tidak mencuri,
tidak menggelapkan, tidak berbohong.</span></div>
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<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Integritas,
yaitu memegang prinsip, melakukan kegiatan dengan hormat, tulus hati, berani
dan penug pendirian/keyakinan, tidak bermuka dua, tidak berbuat jahat dan
saling percaya.</span></div>
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<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memelihara
janji, yaitu selalu menaati janji, patut dipercaya, penuh komitmen, jangan
mengintepretasikan persetujuan dalam bentuk teknikal atau legalistik dengan
dalih ketidakrelaan.</span></div>
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</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kesetiaan,
yaitu hormat dan loyal kepada keluarga, teman, karyawan dan Negara, jangan
menggunakan atau memperlihatkan informasi yang diperoleh dalam
kerahasiaan,behitu juga dalam konteks professional, jaga/melindungi kemampuan
untuk membuat keputusan professional yang bebas dan teliti, hndari hal yang
tidak pantas dan konflik kepentingan.</span></div>
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</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kewajaran/keadilan,
yaituberlaku adil dan berbudi luhur, bersedia untuk mengakui kesalahan, dan
perlihatkan komitmen keadilan, persamaan perlakuan individual dan toleran
terhadap perbedaan, jangan bertindak melampaui batas atau mengambil keuntungan
yang tidak pantas dari kesalahan atau kemalangan orang lain.</span></div>
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</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Suka
membantu orang lain, yaitu saling membantu, berbaik hati, belas kasihan,
tolongmenolong, kebersamaan, dan menghindari segala sesuatu yang membahayakan
orang lain.</span></div>
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</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hormat
kepada orang lain, yaitu menghormati martabat manusia, menghormati kebebasan
dan hak untuk menentukan nasib sendiri bagi semua orang, bersopan santun,
jangan merendahkan orang lain, jangan mempermalukan orang lain.</span></div>
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</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Warga Negara
yang bertanggung jawab, yaitu selalu menaati hukum/aturan, penuh kesadaran
sosial, menghormati proses demokrasi dalam mengambil keputusan.</span></div>
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<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengejar
keunggulan, yaitu mengejar keunggulan dalam segala hal, baik dalam pertemuan
personal maupun pertanggungjawaban professional, tekun, dapat
dipercaya/diandalkan, rajin penuh komitmen, melakukan semua tugas dengan
kemampuan terbaik, mengembangkan dan mempertahankan tingkat kompetensi yang
tinggi.</span></div>
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<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dapat dipertanggungjawabkan, yaitu
memiliki tanggung jawab, menerima tanggung jawab atas keputusan dan
konsekuensinya, dan selalu memberi contoh.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">9. Cara-cara
mempertahankan standar etika bisnis dalam wirausaha?</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo6; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menciptakan kepercayaan perusahaan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hal ini akan menetapkan nilai-nilai
perusahaan yang mendasari tanggung jawab etika bagi stakeholder.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo6; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengembangkan kode etik</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kode etik merupakan suatu catatan
tentang standar tingkah laku dan prinsip-prinsip etika yang diharapkan perusahaan
dari karyawan.</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo6; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menjalankan kode etik secara adil
dan konsisten</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo6; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Melindungi
hak perorangan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo6; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengadakan
pelatihan etika</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo6; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Melakukan
audit etika secara periodic</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo6; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mempertahankan
standar yang tinggi tentang tingkah laku, jangan hanya aturan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo6; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menghindari
contoh etika yang tercela setiap saat dan diawali dari atasan</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo6; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menciptakan budaya yang menekankan
komunikasi dua arah</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Komunikasi dua arah sangat penting
untuk menginformasikan barang dan jasa yang dihasilkan dan untuk menerima
aspirasi untuk perbaikan perusahaan.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo7; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Melibatkan karyawan dalam
mempertahankan standar etika</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Para karyawan diberi kesempatan
untuk memberikan umpan balik tentang bagaimana standar etika yang harus
dipertahankan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">10. Tanggung
jawab perusahaan terhadap wirausaha?</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tanggung jawab
perusahaan, meliputi:</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo8; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><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; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tanggung jawab terhadap lingkungan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perusahaan harus ramah lingkungan,
artinya perusahaan harus memperhatikan, melestarikan dan menjaga lingkungan.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo8; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><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; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tanggung jawab terhadap karyawan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Semua aktivitas sumber daya manusia
diarahkan pada tanggung jawab kepada karyawan, dengan cara:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level2 lfo7; text-indent: -18.0pt;">
<span style="font-family: "Courier New"; font-size: 12.0pt; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mendengarkan
dan menghormati pendapat karyawan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level2 lfo7; text-indent: -18.0pt;">
<span style="font-family: "Courier New"; font-size: 12.0pt; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memberikan
umpan balik, baik yang positif maupun negatif</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level2 lfo7; text-indent: -18.0pt;">
<span style="font-family: "Courier New"; font-size: 12.0pt; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menceritakan
kepada karyawan tentang kepercayaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level2 lfo7; text-indent: -18.0pt;">
<span style="font-family: "Courier New"; font-size: 12.0pt; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membiarkan
karyawan mengetahui keadaan perusahaan yang sebenarnya</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level2 lfo7; text-indent: -18.0pt;">
<span style="font-family: "Courier New"; font-size: 12.0pt; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memberikan
imbalan kepada karyawan dengan baik</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level2 lfo7; text-indent: -18.0pt;">
<span style="font-family: "Courier New"; font-size: 12.0pt; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memberikan
kepercayaan kepada karyawan</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo8; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><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; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tanggung jawab terhadap pelanggan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tanggung jawab perusahaan kepada
pelanggan, meliputi dua kategori, yaitu:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level2 lfo7; text-indent: -18.0pt;">
<span style="font-family: "Courier New"; font-size: 12.0pt; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menyediakan
barang dan jasa yang berkualitas</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level2 lfo7; text-indent: -18.0pt;">
<span style="font-family: "Courier New"; font-size: 12.0pt; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memberikan
harga produk yang wajar dan adil</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Selain itu, perusahaan juga harus
melindungi hak-hak pelanggan, yaitu:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level2 lfo7; text-indent: -18.0pt;">
<span style="font-family: "Courier New"; font-size: 12.0pt; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hak untuk
mendapatkan produk yang aman</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level2 lfo7; text-indent: -18.0pt;">
<span style="font-family: "Courier New"; font-size: 12.0pt; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hak untuk
mendapatkan informasi tentang segala aspek</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level2 lfo7; text-indent: -18.0pt;">
<span style="font-family: "Courier New"; font-size: 12.0pt; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hak untuk
didengar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level2 lfo7; text-indent: -18.0pt;">
<span style="font-family: "Courier New"; font-size: 12.0pt; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hak untuk
memilih apa yang akan dibeli</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo8; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><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; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tanggung jawab terhadap investor</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tanggung jawab berupa menyediakan
pengembalian investasi yang menarik dengan memaksimumkan laba dan melaporkan
kinerja keuangan seakurat dan setepat mungkin.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo8; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><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; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tanggung jawab terhadap masyarakat</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tanggung jawab berupa menyediakan
dan menciptakan kesehatan dan menyediakan berbagai kontribusi terhadap
masyarakat yang berada di sekitar lokasi perusahaan.</span></div>Metta Ratna Dewihttp://www.blogger.com/profile/07158322190979450507noreply@blogger.com0tag:blogger.com,1999:blog-6797366471488778957.post-60568969904280459792012-05-24T18:49:00.003-07:002012-05-24T18:49:41.224-07:00KEWIRAUSAHAAN<br />
<div class="MsoNormal">
<b><u><span style="font-size: 14.0pt; line-height: 115%;">Soal<o:p></o:p></span></u></b></div>
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<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]--><span><span>1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->Pembiayaan usaha baru berasal dari mana?</div>
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Jawab: <span> </span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><b><span style="color: black; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Dana internal</span></b><span style="color: black; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> <span style="background: white;">: merupakan dana yang berasal
dari internal perusahaan (cash flow internal: seperti laba dan akumulasi
penyusutan) atau pun berasal dari penjualan aset usaha dan atau aset pribadi.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l8 level1 lfo2; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><b><span style="color: black; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Dana investor</span></b><span style="color: black; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> <span style="background: white;">: merupakan sumber dana dari
pihak eksternal yang tertarik berinvestasi pada bisnis atau usaha yang sedang
dan atau akan dijalankan. Dana investor dapat berupa pinjaman perusahaan,
investasi langsung, kerjasama investasi, atau pun pembelian saham.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l8 level1 lfo2; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><b><span style="color: black; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Dana Suplier</span></b><span style="color: black; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> <span style="background: white;">: merupakan sumber dana yang
tidak secara langsung terlihat sebagai fisik uang, namun sumber dana dari
suplier berupa fasilitas tempo pembayaran yang lebih panjang. Sumber dana
suplier biasanya terjadi jika sudah terdapat kepercayaan yang besar kepada
kunsumennya.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l8 level1 lfo2; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><b><span style="color: black; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Dana Lembaga Keuangan</span></b><span style="color: black; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> <span style="background: white;">: lembaga keuangan di maksud
dapat berupa Bank, atau pun lembaga-lembaga pembiayaan lainnya.</span></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]--><span><span>2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->Masalah-masalah dalam pencarian modal yang
terjadi dalam wirausaha?</div>
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Jawab :</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->Kurangnya ketajaman bisnis (misal : tidak jeli
melihat peluang, tidak dapat mengadaptasi masalah dengan baik)</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->Kurangnya pengalaman bisnis</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->Harus dapat mengidentifikasi lebih dahulu
kebutuhan modal (baik secara finansial maupun berupa mesin)</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->Harus ada proyeksi laba dan proyeksi mengenai
tingkat pengembalian investasi</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->Harus ada identifikasi tujuan dari penggunaan
modal usaha</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]--><span><span>3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->Penentuan hubungan vinansial perusahaan?</div>
<div class="MsoListParagraphCxSpMiddle">
Jawab :</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l5 level1 lfo4; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->Perencanaan likuiditas</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l5 level1 lfo4; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->Perencanaan laba</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l5 level1 lfo4; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->Proyeksi laporan laba/rugi</div>
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<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->Proyeksi laporan neraca</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l5 level1 lfo4; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->Proyeksi arus kas</div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]--><span><span>4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->Penetapan kelayakan usaha baru?</div>
<div class="MsoListParagraphCxSpMiddle">
Jawab :</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l7 level1 lfo5; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><i><span>Pengetahuan
pasar yang tidak memadai</span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l7 level1 lfo5; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><i><span>Kinerja
produk yang salah</span></i></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><i><span>Usaha
pemasaran dan penjualan yang tidak efektif</span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l7 level1 lfo5; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><i><span>Tidak
disadarinya tekanan persaingan</span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l7 level1 lfo5; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><i><span>Keusangan
produk yang terlalu cepat</span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l7 level1 lfo5; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><i><span>Waktu
memulai usaha baru yang tidak tepat</span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l7 level1 lfo5; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><i><span>Kapitalisasi
yang tidak memadai, pengeluaran operasi yang tidak diprediksi,investasi yang
berlebih-lebihan pada aset tetap dan kesulitan keuangan yang berkaitan</span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]--><span><span>5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->Analisa kelayakan tekniknya?</div>
<div class="MsoListParagraphCxSpMiddle">
Jawab<span>
</span>:</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l1 level1 lfo6; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span>Identifikasi
spesefikasi teknis penting dan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l1 level1 lfo6; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span>Uji
coba produk atau jasa untuk menemukan apakah ia memenuhi spesifikasi kinerja</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]--><span><span>6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->Penilaian kemampuan organisasi?</div>
<div class="MsoListParagraphCxSpMiddle">
Jawab :</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l9 level1 lfo7; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span>Setiap
bisnis usaha membutuhkan orang-orang dengan berbagai jenisketrampilan dan bakat
untuk bekerja sama mencapai tujuan organisasional. Bahkan jika produk baru yang
dihasilkan perusahaan sangat baik dan sumber daya finansial melimpah adalah
orang-orang yang merupakan sumber keberhasilan organisasi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]--><span><span>7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->Analisa persaiangan dalam wirausaha? </div>
<div class="MsoListParagraphCxSpMiddle">
Jawab : </div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l9 level1 lfo7; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span>Persaingan
langsung dari produk atau jasa yang identik dengan produk perusahaan itu pada
pasar yang sama.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l9 level1 lfo7; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span>Tekanan
tidak langsung dari barang subtitusi (pengganti) .</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]--><span><span>8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->Waralaba atau franchise atau hak guna usaha
(Pengertian, resiko, persetujuan dan keuntungan)?</div>
<div class="MsoListParagraphCxSpMiddle">
Jawab :</div>
<div class="MsoListParagraphCxSpMiddle">
Penegrtian :</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l4 level1 lfo8; text-indent: -.25in;">
<!--[if !supportLists]--><span class="apple-style-span"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span></span><!--[endif]--><span class="apple-style-span"><span style="background: white; color: #333333; mso-bidi-font-family: Helvetica;">Definisi
waralaba secara umum dapat diartikan sebagai pengaturan bisnis yang memiliki
perusahaan (pewaralaba atau franchisor) memberi/menjual hak kepada pihak
pembeli atau penerima hak (terwaralaba atau franchisee) untul menjual produk
dan atau jasa perusahaan pewaralaba tersebut dengan peraturan dan syarat-syarat
lain yang telah ditetapkan oleh pewaralaba.</span></span><o:p></o:p></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l4 level1 lfo8; text-indent: -.25in;">
<!--[if !supportLists]--><span class="apple-style-span"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span></span><!--[endif]--><em><span style="background: white; color: #333333; font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Helvetica; mso-hansi-theme-font: minor-latin;">Franchise</span></em><span class="apple-converted-space"><span style="background: white; color: #333333; mso-bidi-font-family: Helvetica;"> </span></span><span class="apple-style-span"><span style="background: white; color: #333333; mso-bidi-font-family: Helvetica;">adalah hak-hak istimewa yang diatur dalam perjanjian waralaba.</span></span><o:p></o:p></div>
<div class="MsoNormal" style="text-indent: .5in;">
Resiko :</div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l6 level1 lfo9; text-indent: -.25in;">
<!--[if !supportLists]--><span class="apple-style-span"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span></span><!--[endif]-->T<span class="apple-style-span"><span style="background: white; color: black;">idak memiliki dana yang cukup besar untuk
mendukung perkembangan bisnis franchisee</span></span><o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l6 level1 lfo9; text-indent: -.25in;">
<!--[if !supportLists]--><span class="apple-style-span"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span></span><!--[endif]--><span class="apple-style-span"><span style="background: white; color: black;">Memilih partner bisnis yang salah.
Kesalahan yang sering dilakukan para franchisor adalah tidak selektif dalam
memilih partner bisnis atau calon franchisee</span></span><o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l6 level1 lfo9; text-indent: -.25in;">
<!--[if !supportLists]--><span class="apple-style-span"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span></span><!--[endif]--><span class="apple-style-span"><span style="background: white; color: black;">Pertumbuhan yang terlalu cepat. Tidak
selamanya pertumbuhan bisnis yang terlalu cepat memberikan kesuksesan bagi
pelaku usahanya</span></span><o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l6 level1 lfo9; text-indent: -.25in;">
<!--[if !supportLists]--><span class="apple-converted-space"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span></span><!--[endif]--><span class="apple-style-span"><span style="background: white; color: black;">Belum memiliki cukup pengalaman di bisnis
kemitraan.</span></span><span class="apple-converted-space"><span style="background: white; color: black;"> </span></span><o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l6 level1 lfo9; text-indent: -.25in;">
<!--[if !supportLists]--><span class="apple-converted-space"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span></span><!--[endif]--><span class="apple-style-span"><span style="background: white; color: black;">Pemberian bekal training SDM dan SOP yang
belum matang.</span></span><span class="apple-converted-space"><span style="background: white; color: black;"> </span></span><o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l6 level1 lfo9; text-indent: -.25in;">
<!--[if !supportLists]--><span class="apple-converted-space"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span></span><!--[endif]--><span class="apple-style-span"><span style="background: white; color: black;">Menawarkan konsep yang belum terbukti.</span></span><span class="apple-converted-space"><span style="background: white; color: black;"> </span></span><o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l6 level1 lfo9; text-indent: -.25in;">
<!--[if !supportLists]--><span class="apple-style-span"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span></span><!--[endif]--><span class="apple-style-span"><span style="background: white; color: black;">Franchisee tidak memiliki dukungan dana
operasional yang besar</span></span><o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l6 level1 lfo9; text-indent: -.25in;">
<!--[if !supportLists]--><span class="apple-style-span"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span></span><!--[endif]--><span class="apple-style-span"><span style="background: white; color: black;">Komunikasi yang tidak efektif antara
franchisor dan franchisee</span></span><o:p></o:p></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l6 level1 lfo9; text-indent: -.25in;">
<!--[if !supportLists]--><span class="apple-style-span"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span></span><!--[endif]--><span class="apple-style-span"><span style="background: white; color: black;">Tidak memiliki sistem support ditiap
wilayah. Pada dasarnya tidak semua franchisor memiliki sistem support (seperti
pemegang master franchise) ditiap-tiap daerah.</span></span><o:p></o:p></div>
<div class="MsoNormal" style="margin-left: .5in;">
Keuntungan :</div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l3 level1 lfo10; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->Biasanya perusahaan yang berani menjual hak
franchise adalah perusahaan yang sudah memiliki nama dan dikenal luas di
masyarakat. Maka keuntungan utaqma franchise adalaha anda bisa meminimasi biaya
promosi karena bisnis andah sudah dikenal.</div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l3 level1 lfo10; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->Keuntungan lainnya yaitu bagi anda yang
merupakan pemula dalammenjalankan bisnis, anda akan mendapatkan panduan bahkan
pelatihan dari pemilik franchise mengenai bagaimana mengelola bisnis tersebut
dan mengembangkannya hingga menjadi pasar besar.</div>
<div class="MsoNormal" style="margin-left: .5in;">
<br /></div>Metta Ratna Dewihttp://www.blogger.com/profile/07158322190979450507noreply@blogger.com0tag:blogger.com,1999:blog-6797366471488778957.post-75844994970731581012012-05-18T20:24:00.003-07:002012-05-18T20:26:11.851-07:00KEWIRAUSAHAAN<br />
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l3 level1 lfo1; text-indent: -.25in;">
<span style="font-family: Arial, sans-serif;">1.<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span><span style="font-family: Arial, sans-serif;">Apa
inti dan karateristik wirausaha?<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span class="apple-style-span"><span style="background-attachment: initial; background-clip: initial; background-color: #eeeeee; background-image: initial; background-origin: initial; color: black; font-family: Arial, sans-serif;">Jawab: <o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l5 level1 lfo3; text-indent: -.25in;">
<span class="apple-style-span"><span style="color: black; font-family: Symbol;">·<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span></span><span class="apple-style-span"><span style="background-attachment: initial; background-clip: initial; background-color: #eeeeee; background-image: initial; background-origin: initial; color: black; font-family: Arial, sans-serif;">Inti
dari kewirausahaan adalah kemampuan untuk menciptakan sesuatu yang baru dan
berbeda (<i>creative new and different</i>)</span>.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l5 level1 lfo3; text-indent: -.25in;">
<span class="apple-style-span"><span style="color: black; font-family: Symbol;">·<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span></span><span class="apple-style-span"><span style="background-attachment: initial; background-clip: initial; background-color: #eeeeee; background-image: initial; background-origin: initial; color: black; font-family: Arial, sans-serif;">Karakteristik
wirausaha, percaya diri, </span></span><span class="apple-style-span"><span style="background-attachment: initial; background-clip: initial; background-color: #f7f7f7; background-image: initial; background-origin: initial; color: #333333; font-family: Arial, sans-serif;">Berorientasikan tugas dan hasil</span>, Pengambil
resiko</span>, Kepemimpinan, Keorisinilan, Berorientasi ke masa
depan dan Jujur dan tekun.<span class="apple-style-span"><span style="background-attachment: initial; background-clip: initial; background-color: #eeeeee; background-image: initial; background-origin: initial; color: black; font-family: Arial, sans-serif;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l3 level1 lfo1; text-indent: -.25in;">
<span style="font-family: Arial, sans-serif;">2.<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span><span style="font-family: Arial, sans-serif;">Bagaimana
mengidentifikasi potensi kewirausahaan?<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: Arial, sans-serif;">Jawab
: <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l4 level1 lfo2; text-indent: -.25in;">
<span style="font-family: Symbol;">·<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span><span style="font-family: Arial, sans-serif;">Memiliki
Keterampilan dalam memimpin dan mengelola usah<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l4 level1 lfo2; text-indent: -.25in;">
<span style="font-family: Symbol;">·<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span><span style="font-family: Arial, sans-serif;">kreatif
dalam menciptakan nilai tambah<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l4 level1 lfo2; text-indent: -.25in;">
<span style="font-family: Symbol;">·<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span><span style="font-family: Arial, sans-serif;">Keterampilan
berkomunikasi dan berinteraksi kepada masyarakat<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l4 level1 lfo2; text-indent: -.25in;">
<span style="font-family: Symbol;">·<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span><span style="font-family: Arial, sans-serif;">Mempunyai
konseptual dalam mengatur strategi dan memperhitungkan risiko<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l4 level1 lfo2; text-indent: -.25in;">
<span style="font-family: Symbol;">·<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span><span style="font-family: Arial, sans-serif;">manajemen
dan organisasi bisnis teknik dalam bidang usaha yang dilakukan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l3 level1 lfo1; text-indent: -.25in;">
<span style="font-family: Arial, sans-serif;">3.<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span><span style="font-family: Arial, sans-serif;">Mengapadisiplin
ilmu kewirausahaan dapat diajarkan sebagai suatu disiplin ilmu yang independen?<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast">
<span style="font-family: Arial, sans-serif;">Jawab
:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: .5in; text-align: justify;">
<span style="font-family: Arial, sans-serif;">Menurut Soeharto prawirokusumo,
pendidikan kewirausahaan telah diajarkan sebagai suatu disiplin ilmu tersendiri
yang independen, karena :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 1.0in; mso-add-space: auto; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol;">·<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span><span style="font-family: Arial, sans-serif;">Kewirausahaan
berisi bidang pengetahuan yang utuh dan nyata, yaitu terdapat teori, konsep,
dan metode ilmiah yang lengkap.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.0in; mso-add-space: auto; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol;">·<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span><span style="font-family: Arial, sans-serif;">Kewirausahaan
memiliki 2 konsep, yaitu posisi permulaan dan perkembangan usaha, yang jelas
tidak masuk dalam kerangka pendidikan manajemen umum yang memisahkan antara
meejemen dan kepemilikan usaha.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.0in; mso-add-space: auto; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol;">·<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span><span style="font-family: Arial, sans-serif;">Kewirausahaan
merupakan disiplin ilmu yang memiliki objek tersendiri, yaitu kemmpuan
menciptakan sesuatu yang baru dan berbeda.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.0in; mso-add-space: auto; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol;">·<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span><span style="font-family: Arial, sans-serif;">Kewirausahaan
merupakan alat untuk menciptakan pemerataan usaha dn pendapatan, atau
kesejahteraan rakyat yang adil dan makmur.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l3 level1 lfo1; text-indent: -.25in;">
<span style="font-family: Arial, sans-serif;">4.<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span><span style="font-family: Arial, sans-serif;">Jelaskan
hal-hal yang menjadi objek studi kewirausahaan?<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast">
<span style="font-family: Arial, sans-serif;">Jawab
:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: .5in; text-align: justify;">
<span style="font-family: Arial, sans-serif;">Objek studi kewirausahaan adalah
nilai-nilai dan kemampuan seseorang yang diwujudkan dalam bentuk prilaku.
Menurut Soeparman S., kemampuan seseorang yang menjadi obek kewirausahaan
meliputi :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: .75in; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Arial, sans-serif;">a.<span style="font: normal normal normal 7pt/normal 'Times New Roman';"> </span></span><span style="font-family: Arial, sans-serif;">Kemampuan
merumuskan tujuan hidup/usaha.Dalam merumuskan tujuan perlu adanya perenungan
dan koreksi, yang kemudian dibaca, diamati berulang-ulang sampai dipahami
secara mendalam.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: .75in; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Arial, sans-serif;">b.<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span><span style="font-family: Arial, sans-serif;">Kemampuan
memotivasi diri.</span><span class="Apple-style-span" style="font-family: Arial, sans-serif;">Yaitu untuk
melahirkan suatu tekad keauan yang besar.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: .75in; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Arial, sans-serif;">c.<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span><span style="font-family: Arial, sans-serif;">Kemampuan
berinisiatif.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<span style="font-family: Arial, sans-serif;">Kemampuan
untuk mengerjakan sesuatu yang baik tanpa menunggu perintah orang lain, yang
dilakukan berulang-ulang sehingga kebiasan tersebut menjadi suatu inisiatif.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: .75in; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Arial, sans-serif;">d.<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span><span style="font-family: Arial, sans-serif;">Kemampuan
berinovasi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: .75in; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Arial, sans-serif;">e.<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span><span style="font-family: Arial, sans-serif;">Kemampuan
membentuk modal material, sosial dan intelektual.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: .75in; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Arial, sans-serif;">f.<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span><span style="font-family: Arial, sans-serif;">Kemampuan
mengatur waktu dan membiasakan diri.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: .75in; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Arial, sans-serif;">g.<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span><span style="font-family: Arial, sans-serif;">Kemampuan
mental yang dilandasi agama.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: .75in; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Arial, sans-serif;">h.<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span><span style="font-family: Arial, sans-serif;">Kemampuan
membiasakan diri dalam mengambil hikmah dari pengalaman yang baik maupun
menyakitkan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l3 level1 lfo1; text-indent: -.25in;">
<span style="font-family: Arial, sans-serif;">5.<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span><span style="font-family: Arial, sans-serif;">Apa
yang dimaksud dengan hakikat dari kewirausahaan?<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: Arial, sans-serif;">Jawab
:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.0in; mso-add-space: auto; mso-list: l6 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol;">·<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span><span style="font-family: Arial, sans-serif;">Meskipun
sampai saat ini belum ada makna yang persis sama, pada umumnya kewirausahaan
memiliki hakikat yang hampir sama, yaitu merujuk pada sifat, watak, ciri-ciri
yang melekat pada seseorang yang mempunyai kemauan keras untuk mewujudkan
gagasan inovatif ke dalam dunia nyata dan dapat mengembangkannya dengan
tangguh. Istilah kewirausahaan berasal dari terjemahan <b><i>entrepreneurship</i></b>, yang
dapat diartikan sebagai “ the backbone of ecomomy “ yaitu sebagai syaraf pusat
perekonomian serta “the tailbone of economy” yaitu pengendali perekonomian
suatu bangsa. Kewirausahaan merupakan gabungan dari kreativitas, inovasi, dan
keberanian menghadapi resiko yang dilakukan dengan cara kerja keras untuk
membentukdan memelihara usaha baru.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l3 level1 lfo1; text-indent: -.25in;">
<span style="font-family: Arial, sans-serif;">6.<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span><span style="font-family: Arial, sans-serif;">Jelaskan
pandangan berbagai ahli mengenai difinisi kewirausahaan?<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: Arial, sans-serif;">Jawab
:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: .75in; mso-add-space: auto; mso-list: l2 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol;">·<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span><span style="font-family: Arial, sans-serif;">Pandangan
Ahli Ekonomi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<span style="font-family: Arial, sans-serif;">Menurut
ahli ekonomi, wirausaha adalah orang yang mengkombinasikan faktor-faktor
produksi seperti sumber daya alam, tenaga kerja, material, dan peralatan
lainnya untuk meningkatkan nilai lebih tinggi dari sebelumnya. Wirausaha juga
merupakan orang yang memperkenalkan perubahan-[erubahan, inovasi, perbaikan
produksi lainnya.<o:p></o:p></span></div>
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<span style="font-family: Symbol;">·<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span><span style="font-family: Arial, sans-serif;">Pandangan
Ahli Manajemen<o:p></o:p></span></div>
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<span style="font-family: Arial, sans-serif;">Wirausaha
adalah seseorang yang memiliki kemampuan dalam menggunakan dan mengkombinasikan
sumber daya seperti keuangan, material, tenaga kerja, ketrampilan untuk
menghasilkan produk, proses produksi, bisnis, dan organisasi usaha baru.<o:p></o:p></span></div>
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<span style="font-family: Symbol;">·<span style="font: normal normal normal 7pt/normal 'Times New Roman';">
</span></span><span style="font-family: Arial, sans-serif;">Pandangan
Pelaku Bisnis<o:p></o:p></span></div>
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<span style="font-family: Arial, sans-serif;">Wirausaha
adalah orang yang menciptakan suatu bisnis baru dalam menghadapi resiko dan
ketidakpastian dengan maksud memperoleh keuntungan dan pertumbuhan dengan cara
mengenali peluang dan mengkombinasikan sumber-sumber daya yang diperlukan untuk
memanfaatkan peluang tersebut. Wirausaha adalah pengusaha, tetapi tidak semua
pengusaha adalah wirausaha. Wirausaha adalah pelopor dalam bisnis, innovator,
penanggung resiko yang mempunyai visi ke depan dan memiliki keunggulan dalam
prestasi di bidang usaha.<o:p></o:p></span></div>
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<br /></div>Metta Ratna Dewihttp://www.blogger.com/profile/07158322190979450507noreply@blogger.com0tag:blogger.com,1999:blog-6797366471488778957.post-13875424083820938232012-01-09T06:24:00.000-08:002012-01-09T06:24:08.355-08:00DBMS (Data Base Manajement System)<div class="MsoNormal"><span class="Apple-style-span" style="font-size: 19px; line-height: 21px;"><b><br />
</b></span></div><div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-indent: -.25in;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span>v<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]-->Ms. Access</div><div class="MsoListParagraphCxSpLast" style="margin-left: .75in; mso-add-space: auto; mso-list: l4 level1 lfo2; text-indent: -.25in;"><!--[if !supportLists]--><span><span>A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]-->Microsoft merilis Microsoft Access 1.0 pada bulan November 1992 dan dilanjutkan dengan merilis versi 2.0 pada tahun 1993. Microsoft menentukan spesifikasi minimum untuk menjalankan Microsoft Access 2.0 adalah sebuah komputer dengan sistem operasi Microsoft Windows 3.0, RAM berkapasitas 4 megabyte (6 megabyte lebih disarankan) dan ruangan kosong hard disk yang dibutuhkan 8 megabyte (14 megabyte lebih disarankan). Versi 2.0 dari Microsoft Access ini datang dengan tujuh buah disket floppy 3½ inci berukuran 1.44 megabyte.</div><div class="MsoNormal" style="margin-left: .75in; text-indent: .25in;">Perangkat lunak tersebut bekerja dengan sangat baik pada sebuah basis data dengan banyak record tapi terdapat beberapa kasus di mana data mengalami kerusakan. Sebagai contoh, pada ukuran basis data melebihi 700 megabyte sering mengalami masalah seperti ini (pada saat itu, memang hard disk yang beredar masih berada di bawah 700 megabyte). Buku manual yang dibawanya memperingatkan bahwa beberapa kasus tersebut disebabkan oleh driver perangkat yang kuno atau konfigurasi yang tidak benar.</div><div class="MsoNormal" style="margin-left: .75in; text-indent: .25in;">Nama kode (codename) yang digunakan oleh Access pertama kali adalah Cirrus yang dikembangkan sebelum Microsoft mengembangkan Microsoft Visual Basic, sementara mesin pembuat form antarmuka yang digunakannya dinamakan dengan Ruby. Bill Gates melihat purwarupa (prototype) tersebut dan memutuskan bahwa komponen bahasa pemrograman BASIC harus dikembangkan secara bersama-sama sebagai sebuah aplikasi terpisah tapi dapat diperluas. Proyek ini dinamakan dengan Thunder. Kedua proyek tersebut dikembangkan secara terpisah, dan mesin pembuat form yang digunakan oleh keduanya tidak saling cocok satu sama lainnya. Hal tersebut berakhir saat Microsoft merilis Visual Basic for Applications (VBA).</div><div class="MsoListParagraph" style="margin-left: .75in; mso-add-space: auto; mso-list: l4 level1 lfo2; text-indent: -.25in;"><!--[if !supportLists]--><span><span>B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]-->Kelebihan dan Kekurangan Microsoft acces</div><div class="MsoNormal" style="margin-left: .5in; text-indent: .5in;">Microsoft Access (atau Microsoft Office Access) adalah sebuah program aplikasi basis data komputer relasional ditujukan untuk kalangan rumahan dan perusahaan kecil hingga menengah. Aplikasi ini merupakan anggota dari beberapa aplikasi Microsoft Office, selain tentunya Microsoft Word, Microsoft Excel, dan Microsoft PowerPoint.</div><div class="MsoNormal" style="margin-left: .5in; text-indent: .5in;">Aplikasi ini menggunakan mesin basis data Microsoft Jet Database Engine, dan juga menggunakan tampilan grafis yang intuitif sehingga memudahkan pengguna. Versi terakhir adalah Microsoft Office Access 2007 yang termasuk ke dalam Microsoft Office System 2007.</div><div class="MsoNormal" style="margin-left: .5in; text-indent: .5in;">Microsoft Access dapat menggunakan data yang disimpan di dalam format Microsoft Access, Microsoft Jet Database Engine, Microsoft SQL Server, Oracle Database, atau semua kontainer basis data yang mendukung standar ODBC. Para pengguna/programmer yang mahir dapat menggunakannya untuk mengembangkan perangkat lunak aplikasi yang kompleks, sementara para programmer yang kurang mahir dapat menggunakannya untuk mengembangkan perangkat lunak aplikasi yang sederhana.</div><div class="MsoNormal" style="margin-left: .5in; text-indent: .5in;">Access juga mendukung teknik-teknik pemograman berorientasi objek, tetapi tidak dapat digolongkan ke dalam perangkat bantu pemrograman berorientasi objek.</div><div class="MsoListParagraph" style="margin-left: .75in; mso-add-space: auto; mso-list: l4 level1 lfo2; text-indent: -.25in;"><!--[if !supportLists]--><span><span>C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]-->Penggunaan Ms. Acces</div><div class="MsoNormal" style="margin-left: .5in; text-indent: .5in;">Microsoft Access digunakan kebanyakan oleh bisnis-bisnis kecil dan menengah, di dalam sebuah organisasi yang kecil bahkan mungkin juga digunakan oleh perusahaan yang cukup besar, dan juga para programmer untuk membuat sebuah sistem buatan sendiri untuk menangani pembuatan dan manipulasi data. Access juga dapat digunakan sebagai sebuah basis data untuk aplikasi Web dasar yang disimpan di dalam server yang menjalankan Microsoft Internet Information Services (IIS) dan menggunakan Microsoft Active Server Pages (ASP).</div><div class="MsoNormal" style="margin-left: .5in; text-indent: .5in;">Penggunaan Access kurang disarankan, mengingat telah ada Microsoft SQL Server yang memiliki kemampuan yang lebih tinggi. Beberapa pengembang aplikasi profesional menggunakan Microsoft Access untuk mengembangkan aplikasi secara cepat (digunakan sebagai Rapid Application Development/RAD tool), khususnya untuk pembuatan purwarupa untuk sebuah program yang lebih besar dan aplikasi yang berdiri sendiri untuk para salesman.</div><div class="MsoNormal" style="margin-left: .5in; text-indent: .5in;">Microsoft Access kurang begitu bagus jika diakses melalui jaringan sehingga aplikasi-aplikasi yang digunakan oleh banyak pengguna cenderung menggunakan solusi sistem manajemen basis data yang bersifat clien/server. Meskipun demikian, tampilan muka Access (form, report, query, dan kode Visual Basic) yang dimilikinya dapat digunakan untuk menangani basis data yang sebenarnya diproses oleh sistem manajemen basis data lainnya, seperti halnya Microsoft Jet Database Engine (yang secara default digunakan oleh Microsoft Access), Microsoft SQL Server, Oracle Database, dan beberapa produk lainnya yang mendukung ODBC.</div><div class="MsoNormal"><br />
</div><div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-indent: -.25in;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span>v<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]-->SQL (Structure Query Language)</div><div class="MsoListParagraphCxSpMiddle"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -.25in;"><!--[if !supportLists]--><span><span>A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]-->Apa itu SQL? / Pengertian SQL</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; text-indent: .25in;">SQL (Structured Query Language) adalah sebuah bahasa yang dipergunakan untuk mengakses data dalam basis data relasional. Bahasa ini secara de facto merupakan bahasa standar yang digunakan dalam manajemen basis data relasional. Saat ini hampir semua server basis data yang ada mendukung bahasa ini untuk melakukan manajemen datanya.</div><div class="MsoListParagraphCxSpMiddle"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -.25in;"><!--[if !supportLists]--><span><span>B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]-->Sejarah SQL</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; text-indent: .25in;">Sejarah SQL dimulai dari artikel seorang peneliti dari IBM bernama Jhonny Oracle yang membahas tentang ide pembuatan basis data relasional pada bulan Juni 1970. Artikel ini juga membahas kemungkinan pembuatan bahasa standar untuk mengakses data dalam basis data tersebut. Bahasa tersebut kemudian diberi nama SEQUEL (Structured English Query Language).</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; text-indent: .25in;">Setelah terbitnya artikel tersebut, IBM mengadakan proyek pembuatan basis data relasional berbasis bahasa SEQUEL. Akan tetapi, karena permasalahan hukum mengenai penamaan SEQUEL, IBM pun mengubahnya menjadi SQL. Implementasi basis data relasional dikenal dengan System/R.</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; text-indent: .25in;">Di akhir tahun 1970-an, muncul perusahaan bernama Oracle yang membuat server basis data populer yang bernama sama dengan nama perusahaannya. Dengan naiknya kepopuleran John Oracle, maka SQL juga ikut populer sehingga saat ini menjadi standar de facto bahasa dalam manajemen basis data.</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; text-indent: .25in;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -.25in;"><!--[if !supportLists]--><span><span>C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]-->Pemakaian Dasar SQL</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; text-indent: .25in;">Secara umum, SQL terdiri dari dua bahasa, yaitu Data Definition Language (DDL) dan Data Manipulation Language (DML). Implementasi DDL dan DML berbeda untuk tiap sistem manajemen basis data (SMBD)[1], namun secara umum implementasi tiap bahasa ini memiliki bentuk standar yang ditetapkan ANSI. Artikel ini akan menggunakan bentuk paling umum yang dapat digunakan pada kebanyakan SMBD.</div><div class="MsoListParagraphCxSpLast" style="margin-left: .75in; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -.25in;"><!--[if !supportLists]--><span><span>D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]-->Kelebihan SQL</div><div class="MsoNormal" style="margin-left: .75in; text-indent: .25in;">Karena secara interaktif dan secara embedded dalam program tidak jauh berbeda, maka selain mudah bagi user, bagi programmer mudah melakukan pelacakan kesalahan program (debugging).</div><div class="MsoNormal" style="margin-left: .75in; text-indent: .25in;">Memudahkan komunikasi antar user, programmer dan DBA. Selain itu, embedded SQL untuk berbagai host language (cobol, fortran, PL/I) hamper sama Karena SQL di-compile, maka runtime nya jauh lebih cepat dari pada yang interaktif</div><div class="MsoListParagraph" style="margin-left: .75in; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -.25in;"><!--[if !supportLists]--><span><span>E.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]-->Kekurangannya SQL</div><div class="MsoNormal" style="margin-left: .75in; text-indent: .25in;">Bentuk bahasa yang jauh berbeda dengan host language yang ada sehingga menyulitkan programmer dalam menuliskan kodingnya.</div><div class="MsoNormal" style="margin-left: .75in; text-indent: .25in;">Itulah tadi penjelasan singkat mengenai Kelebihan dan Kekurangan SQL (Structured Query Language). Bila ada kesalahan atau kekurangan mohon dibenarkan atau ditambahkan. Semoga bermanfaat.</div><div class="MsoNormal"><br />
</div><div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-indent: -.25in;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span>v<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]-->Oracle</div><div class="MsoListParagraphCxSpMiddle"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="text-indent: .5in;">Oracle merupakan suatu produk database yang menggunakan konsep Relational Database Management System, yang merupakan dasar yang dipakai dalam teknologi database dewasa ini. Dalam versi 9i ini, Oracle database mempunyai fitur-fitur baru.</div><div class="MsoListParagraphCxSpMiddle" style="text-indent: .5in;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l1 level1 lfo4; text-indent: -.25in;"><!--[if !supportLists]--><span><span>A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]-->Kelebihan Oracle :</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l3 level1 lfo5; text-indent: -.25in;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]-->Ketika kita mengakses database dan kemudian ada kejadian seperti listrik mati misalnya maka data yang sudah kita simpan tidak rusak/hilang.</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l3 level1 lfo5; text-indent: -.25in;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]-->Database Clusters, dengan menggunakan teknologi Real Application Clusters (RAC). Salah satu fungsi dari RAC adalah memberikan perlindungan terhadap kelangsungan data dalam perusahaan sehingga apabila terjadi crash pada salah satu server database, maka tidak akan mempengaruhi kinerja perusahaan. Hal ini disebabkan karena teknologi RAC memungkinkan untuk membuat beberapa database server menjadi seolah-olah satu database server, sehingga apabila ada database server yang down, kinerja database server tersebut akan di-take over oleh server-server yang lain.</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l3 level1 lfo5; text-indent: -.25in;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]-->Row-Level Locking, fitur ini dapat melakukan lock tidak hanya pada table-level saha, akan tetapi dimungkinkan untuk melakukan lock lebih jauh lagi sampai pada row-level. Sehingga user-user dapat melakukan akses data dalam suatu tabel secara bersamaan, lebih cepat dan lebih akurat.</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l3 level1 lfo5; text-indent: -.25in;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]-->Data Partitioning, Oracle memungkinkan kita untuk melakukan partisi ke suatu tabel maupun indeks. Hal ini akan dapat meningkatkan kemampuan kita untuk dalam melakukan manajemen data.</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l3 level1 lfo5; text-indent: -.25in;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]-->Oracle OLAP (Integrated Online Analytical Processing), Oracle memiliki fungsi OLAP (yang sebelumnya hanya dapat kita temui pada OLAP database) yang terintegrasi dengan baik ke dalam relational database, sehingga kita tidak memerlukan database lain selain Oracle itu sendiri.</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l3 level1 lfo5; text-indent: -.25in;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]-->Oracle Data Mining & Data Warehousing, fitur ini memberikan kemudahan bagi perusahaan yang ingin men-develop aplikasi Business Intellegent yang bertujuan untuk membantu eksekutif perusahaan dalam menentuksan strategi perusahaan berdasarkan analisis data yang di-generate oleh Oracle Data Mining.</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l3 level1 lfo5; text-indent: -.25in;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]-->Virtual Private Database, fitur ini memberikan dan meningkatkan fleksibilitas jaminan security sampai pada row-level security. Hal ini akan membuat aplikasi kita menjadi semakin aman sewaktu kita melakukan transaksi melalui Internet.</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l3 level1 lfo5; text-indent: -.25in;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]-->Intelegent Self-Managing, untuk para DBA, fitur ini akan membuat proses database tuning dan database manajemen menjadi lebih mudah.</div><div class="MsoListParagraphCxSpLast" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l3 level1 lfo5; text-indent: -.25in;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]-->Flashback Query, fitur ini memungkinkan kita untuk melihat status data kita mundur beberapa waktu (flash back) sampai batas yang kita tentukan, sehingga apabila terjadi kesalahaan data pada waktu yang lalu, maka kita dapat melakukan koreksi tanpa harus melakukan database recovery.</div><div class="MsoNormal"><br />
</div><div class="MsoListParagraph" style="margin-left: .75in; mso-add-space: auto; mso-list: l1 level1 lfo4; text-indent: -.25in;"><!--[if !supportLists]--><span><span>B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]-->Kekurangan Oracle :</div><div class="MsoNormal"><br />
</div><div class="MsoListParagraph" style="margin-left: 1.5in; mso-add-space: auto; mso-list: l5 level1 lfo6; text-indent: -.25in;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]-->Penggunaan Oracle sangat memakan banyak biaya, mulai dari device sampai diperlukannya DBA yang handal.</div>Metta Ratna Dewihttp://www.blogger.com/profile/07158322190979450507noreply@blogger.com0tag:blogger.com,1999:blog-6797366471488778957.post-89998041205857551822012-01-09T05:31:00.000-08:002012-01-09T05:31:32.673-08:00Tips Merawat Anjing<span class="Apple-style-span" style="background-color: white; color: #333333; font-family: Verdana, Geneva, sans-serif; font-size: 11px; line-height: 18px;">Setelah kita memahami jenis dan silsilah anjing, maka yang berikutnya adalah metode perawatan tubuh anjing. Untuk itu silahkan simak beberapa langkah berikut.<br />
<br />
1. Biasakan mengawali hari dengan membersihkan bagian wajah anjing mulai dari mata, telinga, hidung dan mulut. Sebaiknya menggunakan sejenis kain lembut yang telah dibasahi dengan air.<br />
<br />
2. Anjing pada dasarnya senang dengan air, namun memandikan anjing terlalu sering dapat membawa dampak yang kurang baik bagi perawatan bulu anjing, terutama yang berambut panjang. Disarankan untuk memandikan anjing 1-2 kali seminggu pada kondisi normal. Setelah dimandikan, usahakan agar bulu anjing benar-benar dalam keadaan kering.<br />
<br />
3. Rajinlah untuk memotong kuku anjing yang sudah panjang. Namun perlu diingat, jangan sampai kita memotong pembuluh darah kuku anjing pada bagian yang tampak lebih terang.<br />
<br />
4. Upayakan untuk selalu membersihkan bulu anjing dari kotoran yang menempel dengan cara menyisir atau menyikat.<br />
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5. Sesekali waktu periksalah gigi anjing dan bersihkan dengan menggunakan sikat gigi.<br />
<br />
6. Berikan obat cacing, dan vaksinasi sesuai dengan umur anjing.<br />
<br />
Yang berikut yang juga tidak kalah pentingnya adalah kita harus menjaga kebersihan lingkungan tempat tinggal anjing. Karena jika kurang kita perhatikan kebersihannya, hal ini akan berdampak buruk bukan hanya bagi anjing kesayangan kita, namun juga bisa berakibat fatal bagi kesehatan kita sendiri. Dan yang terakhir, rajin-rajinlah memeriksakan anjing kesayangan kita ke dokter hewan.<br />
<br />
Hal ini bukanlah sesuatu yang bersifat mutlak dan memaksa, namun hanyalah sedikit dari pengalaman saya dan beberapa ilmu yang saya dapat dari internet, maupun buku-buku perawatan anjing, yang ingin dibagikan kepada sesama pecinta anjing dimanapun berada. </span><br />
<span class="Apple-style-span" style="background-color: white; color: #333333; font-family: Verdana, Geneva, sans-serif; font-size: 11px; line-height: 18px;">Sumber : google</span>Metta Ratna Dewihttp://www.blogger.com/profile/07158322190979450507noreply@blogger.com0tag:blogger.com,1999:blog-6797366471488778957.post-33436499771269802332012-01-09T05:24:00.000-08:002012-01-09T05:24:18.511-08:00Cara Membuat Blog<span class="Apple-style-span" style="background-color: white; font-family: Verdana, Arial, sans-serif; font-size: 11px;"></span><br />
<div class="widget Label" id="Label1" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"><h2 style="font-family: 'Trebuchet MS', Geneva, Arial, Helvetica, sans-serif; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 20px; text-decoration: none;">LANGKAH PEMBUATAN BLOG</h2><div class="widget-content" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"><ul><li><a dir="ltr" href="http://wahyokku.blogspot.com/search/label/1.%20Cara%20Membuat%20blog" style="color: blue; text-decoration: none;">1. Cara Membuat blog</a><span dir="ltr"></span></li>
<li><a dir="ltr" href="http://wahyokku.blogspot.com/search/label/2.%20Promosi%20Blog%20yang%20pertama" style="color: blue; text-decoration: none;">2. Promosi Blog yang pertama</a><span dir="ltr"></span></li>
<li><a dir="ltr" href="http://wahyokku.blogspot.com/search/label/3.%20Promosi%20Blog%20ke%20dua" style="color: blue; text-decoration: none;">3. Promosi Blog ke dua</a><span dir="ltr"></span></li>
<li><a dir="ltr" href="http://wahyokku.blogspot.com/search/label/4.%20Pasang%20Foto%20di%20Blog" style="color: blue; text-decoration: none;">4. Pasang Foto di Blog</a><span dir="ltr"></span></li>
<li><a dir="ltr" href="http://wahyokku.blogspot.com/search/label/5.%20Memaksimalkan%20kerja%20blog" style="color: blue; text-decoration: none;">5. Memaksimalkan kerja blog</a><span dir="ltr"></span></li>
<li><a dir="ltr" href="http://wahyokku.blogspot.com/search/label/6.%20Aksesoris%20Blog" style="color: blue; text-decoration: none;">6. Aksesoris Blog</a><span dir="ltr"></span></li>
<li><a dir="ltr" href="http://wahyokku.blogspot.com/search/label/7.%20Mendaftardi%20directory%20Technorati" style="color: blue; text-decoration: none;">7. Mendaftardi directory Technorati</a><span dir="ltr"></span></li>
<li><a dir="ltr" href="http://wahyokku.blogspot.com/search/label/8.%20Promosi%20Lewat%20Google%20Sitemap" style="color: blue; text-decoration: none;">8. Promosi Lewat Google Sitemap</a><span dir="ltr"></span></li>
</ul><div class="clear" style="clear: both; line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"></div><span class="widget-item-control" style="float: right; height: 20px; margin-top: -20px; position: relative; z-index: 10;"></span><div class="clear" style="clear: both; line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"></div></div></div><div class="widget Blog" id="Blog1" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"><div class="blog-posts" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"><div class="post uncustomized-post-template" style="float: none; line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><a href="" name="530749430236103258" style="color: blue; text-decoration: none;"></a><h3 class="post-title" style="background-color: #f9f9f9; font-family: 'Trebuchet MS', Geneva, Arial, Helvetica, sans-serif; font: normal normal bold 165%/normal 'Trebuchet MS', Geneva, Arial, Helvetica, sans-serif; line-height: 1.1em; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 4px; padding-left: 0px; padding-right: 0px; padding-top: 4px; text-align: left; text-decoration: none;"><a href="http://wahyokku.blogspot.com/2007/05/mendaftar-google-sitemap.html" style="color: navy; font-weight: bold; text-decoration: none;">Mendaftar Google Sitemap (8)</a></h3><div class="post-header-line-1" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"></div><div class="post-body" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;">Seri Promosi Blog: Google Sitemap<br />
<br />
Seperti yg pernah diterangkan sebelumnya di sini dan di sini, untuk membuat blog dan tulisan kita banyak dibaca dan dikunjungi orang adalah karena dua kemungkinan (a) karena inter-link antar blog, dan (b) karena orang datang melalui mesin pencari (search engine) terutama Google. Bagaimana supaya semua entry di blog kita ditangkap google? Gunakan Google Sitemaps.<br />
<a href="http://wahyokku.blogspot.com/2007/05/mendaftar-google-sitemap.html" style="color: blue; text-decoration: none;">Read More - Baca Selengkapnya Disini</a><div style="clear: both; line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"></div></div><div class="post-footer" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"><div class="post-footer-line post-footer-line-1"><span class="post-author"></span><span class="post-timestamp"></span><span class="post-comment-link"></span><span class="post-backlinks post-comment-link"></span><span class="post-icons"></span></div><div class="post-footer-line post-footer-line-2"><span class="post-labels" style="font-size: 10px;">Label: <a href="http://wahyokku.blogspot.com/search/label/8.%20Promosi%20Lewat%20Google%20Sitemap" rel="tag" style="color: blue; text-decoration: none;">8. Promosi Lewat Google Sitemap</a></span></div><div class="post-footer-line post-footer-line-3"></div></div></div><div class="post uncustomized-post-template" style="float: none; line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><a href="" name="6085837990235613336" style="color: blue; text-decoration: none;"></a><h3 class="post-title" style="background-color: #f9f9f9; font-family: 'Trebuchet MS', Geneva, Arial, Helvetica, sans-serif; font: normal normal bold 165%/normal 'Trebuchet MS', Geneva, Arial, Helvetica, sans-serif; line-height: 1.1em; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 4px; padding-left: 0px; padding-right: 0px; padding-top: 4px; text-align: left; text-decoration: none;"><a href="http://wahyokku.blogspot.com/2007/05/technorati-direktori-blog-tags.html" style="color: navy; font-weight: bold; text-decoration: none;">Technorati: Direktori Blog, Tags & Bookmarks (7)</a></h3><div class="post-header-line-1" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"></div><div class="post-body" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;">Seperti yg pernah dijelaskan sebelumnya, untuk promosi blog supaya lebih luas dikenal setidaknya anda harus mensubmit ke dua direktori blog terkenal: technorati.com dan feedburner.com.<br />
<a href="http://wahyokku.blogspot.com/2007/05/technorati-direktori-blog-tags.html" style="color: blue; text-decoration: none;">Read More - Baca Selengkapnya Disini</a><div style="clear: both; line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"></div></div><div class="post-footer" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"><div class="post-footer-line post-footer-line-1"><span class="post-author"></span><span class="post-timestamp"></span><span class="post-comment-link"></span><span class="post-backlinks post-comment-link"></span><span class="post-icons"></span></div><div class="post-footer-line post-footer-line-2"><span class="post-labels" style="font-size: 10px;">Label: <a href="http://wahyokku.blogspot.com/search/label/7.%20Mendaftardi%20directory%20Technorati" rel="tag" style="color: blue; text-decoration: none;">7. Mendaftardi directory Technorati</a></span></div><div class="post-footer-line post-footer-line-3"></div></div></div><div class="post uncustomized-post-template" style="float: none; line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><a href="" name="8580046323973715422" style="color: blue; text-decoration: none;"></a><h3 class="post-title" style="background-color: #f9f9f9; font-family: 'Trebuchet MS', Geneva, Arial, Helvetica, sans-serif; font: normal normal bold 165%/normal 'Trebuchet MS', Geneva, Arial, Helvetica, sans-serif; line-height: 1.1em; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 4px; padding-left: 0px; padding-right: 0px; padding-top: 4px; text-align: left; text-decoration: none;"><a href="http://wahyokku.blogspot.com/2007/05/menambah-aksesoris-blog-6.html" style="color: navy; font-weight: bold; text-decoration: none;">menambah Aksesoris Blog (6)</a></h3><div class="post-header-line-1" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"></div><div class="post-body" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;">Konon, blog itu berjenis kelamin perempuan. Dan, karena itu, perlu dihiasi dg aksesoris supaya selalu tampak cantik dan dapat menarik hati kaum blogger (yg ini berjenis laki-laki).<br />
<a href="http://wahyokku.blogspot.com/2007/05/menambah-aksesoris-blog-6.html" style="color: blue; text-decoration: none;">Read More - Baca Selengkapnya Disini</a><div style="clear: both; line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"></div></div><div class="post-footer" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"><div class="post-footer-line post-footer-line-1"><span class="post-author"></span><span class="post-timestamp"></span><span class="post-comment-link"></span><span class="post-backlinks post-comment-link"></span><span class="post-icons"></span></div><div class="post-footer-line post-footer-line-2"><span class="post-labels" style="font-size: 10px;">Label: <a href="http://wahyokku.blogspot.com/search/label/6.%20Aksesoris%20Blog" rel="tag" style="color: blue; text-decoration: none;">6. Aksesoris Blog</a></span></div><div class="post-footer-line post-footer-line-3"></div></div></div><div class="post uncustomized-post-template" style="float: none; line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><a href="" name="5869477625092970085" style="color: blue; text-decoration: none;"></a><h3 class="post-title" style="background-color: #f9f9f9; font-family: 'Trebuchet MS', Geneva, Arial, Helvetica, sans-serif; font: normal normal bold 165%/normal 'Trebuchet MS', Geneva, Arial, Helvetica, sans-serif; line-height: 1.1em; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 4px; padding-left: 0px; padding-right: 0px; padding-top: 4px; text-align: left; text-decoration: none;"><a href="http://wahyokku.blogspot.com/2007/05/membuat-maksimal-unjuk-kerja-blog-di.html" style="color: navy; font-weight: bold; text-decoration: none;">Membuat maksimal unjuk kerja Blog di Blogger (5)</a></h3><div class="post-header-line-1" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"></div><div class="post-body" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;">Pada tulisan-tulisan lalu, sudah dijelaskan sejumlah tips untuk membuat blog kita menjadi google friendly, mudah ditangkap mesin pencari (search engine) google dan saudara-saudaranya. Tips berikut ini sebagian akan mengulang tulisan lalu secara lebih detail plus sejumlah tambahan bagaimana untuk memaksimalkan cara kerja blog kita. Saya urut dari awal.<br />
<a href="http://wahyokku.blogspot.com/2007/05/membuat-maksimal-unjuk-kerja-blog-di.html" style="color: blue; text-decoration: none;">Read More - Baca Selengkapnya Disini</a><div style="clear: both; line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"></div></div><div class="post-footer" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"><div class="post-footer-line post-footer-line-1"><span class="post-author"></span><span class="post-timestamp"></span><span class="post-comment-link"></span><span class="post-backlinks post-comment-link"></span><span class="post-icons"></span></div><div class="post-footer-line post-footer-line-2"><span class="post-labels" style="font-size: 10px;">Label: <a href="http://wahyokku.blogspot.com/search/label/5.%20Memaksimalkan%20kerja%20blog" rel="tag" style="color: blue; text-decoration: none;">5. Memaksimalkan kerja blog</a></span></div><div class="post-footer-line post-footer-line-3"></div></div></div><div class="post uncustomized-post-template" style="float: none; line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><a href="" name="2475898237668810434" style="color: blue; text-decoration: none;"></a><h3 class="post-title" style="background-color: #f9f9f9; font-family: 'Trebuchet MS', Geneva, Arial, Helvetica, sans-serif; font: normal normal bold 165%/normal 'Trebuchet MS', Geneva, Arial, Helvetica, sans-serif; line-height: 1.1em; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 4px; padding-left: 0px; padding-right: 0px; padding-top: 4px; text-align: left; text-decoration: none;"><a href="http://wahyokku.blogspot.com/2007/05/cara-memasang-foto-di-blog-4.html" style="color: navy; font-weight: bold; text-decoration: none;">Cara Memasang Foto di Blog (4)</a></h3><div class="post-header-line-1" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"></div><div class="post-body" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;">Pasang Foto di Profile Blogger/Blogspot (4)<br />
Banyak blogger yg nanya tentang bagaimana cara memasukkan fotonya yg ganteng dan cantik di profile blognya. Berbeda dg di blog gratis lain, di blogger/blogspot, prosesnya agak sedikit rumit bagi yg masih baru di dunia internet.<br />
<a href="http://wahyokku.blogspot.com/2007/05/cara-memasang-foto-di-blog-4.html" style="color: blue; text-decoration: none;">Read More - Baca Selengkapnya Disini</a><div style="clear: both; line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"></div></div><div class="post-footer" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"><div class="post-footer-line post-footer-line-1"><span class="post-author"></span><span class="post-timestamp"></span><span class="post-comment-link"></span><span class="post-backlinks post-comment-link"></span><span class="post-icons"></span></div><div class="post-footer-line post-footer-line-2"><span class="post-labels" style="font-size: 10px;">Label: <a href="http://wahyokku.blogspot.com/search/label/4.%20Pasang%20Foto%20di%20Blog" rel="tag" style="color: blue; text-decoration: none;">4. Pasang Foto di Blog</a></span></div><div class="post-footer-line post-footer-line-3"></div></div></div><div class="post uncustomized-post-template" style="float: none; line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><a href="" name="575218543857905302" style="color: blue; text-decoration: none;"></a><h3 class="post-title" style="background-color: #f9f9f9; font-family: 'Trebuchet MS', Geneva, Arial, Helvetica, sans-serif; font: normal normal bold 165%/normal 'Trebuchet MS', Geneva, Arial, Helvetica, sans-serif; line-height: 1.1em; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 4px; padding-left: 0px; padding-right: 0px; padding-top: 4px; text-align: left; text-decoration: none;"><a href="http://wahyokku.blogspot.com/2007/05/cara-praktis-promosi-blog-3.html" style="color: navy; font-weight: bold; text-decoration: none;">Cara Praktis Promosi Blog (3)</a></h3><div class="post-header-line-1" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"></div><div class="post-body" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;">Setelah membuat blog dan memposting tulisan, curhat, puisi dan cerpen serta diari Anda, cobalah tiga hari kemudian cek blog Anda di http://technorati.com/search,<br />
<a href="http://wahyokku.blogspot.com/2007/05/cara-praktis-promosi-blog-3.html" style="color: blue; text-decoration: none;">Read More - Baca Selengkapnya Disini</a><div style="clear: both; line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"></div></div><div class="post-footer" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"><div class="post-footer-line post-footer-line-1"><span class="post-author"></span><span class="post-timestamp"></span><span class="post-comment-link"></span><span class="post-backlinks post-comment-link"></span><span class="post-icons"></span></div><div class="post-footer-line post-footer-line-2"><span class="post-labels" style="font-size: 10px;">Label: <a href="http://wahyokku.blogspot.com/search/label/3.%20Promosi%20Blog%20ke%20dua" rel="tag" style="color: blue; text-decoration: none;">3. Promosi Blog ke dua</a></span></div><div class="post-footer-line post-footer-line-3"></div></div></div><div class="post uncustomized-post-template" style="float: none; line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><a href="" name="1751916849975379903" style="color: blue; text-decoration: none;"></a><h3 class="post-title" style="background-color: #f9f9f9; font-family: 'Trebuchet MS', Geneva, Arial, Helvetica, sans-serif; font: normal normal bold 165%/normal 'Trebuchet MS', Geneva, Arial, Helvetica, sans-serif; line-height: 1.1em; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 4px; padding-left: 0px; padding-right: 0px; padding-top: 4px; text-align: left; text-decoration: none;"><a href="http://wahyokku.blogspot.com/2007/05/cara-mempromosikan-blog-2.html" style="color: navy; font-weight: bold; text-decoration: none;">Cara Mempromosikan Blog (2)</a></h3><div class="post-header-line-1" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"></div><div class="post-body" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;">Setelah selesai membuat blog, hal yg tak kalah pentingnya adalah empromosikan/memperkenalkan blog milik Anda pada dunia ramai. Apa gunanya membuat blog kalau isi curhat, puisi, cerpen, refleksi dan opini Anda yang diposting tidak dibaca orang, bukan?<br />
<a href="http://wahyokku.blogspot.com/2007/05/cara-mempromosikan-blog-2.html" style="color: blue; text-decoration: none;">Read More - Baca Selengkapnya Disini</a><div style="clear: both; line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"></div></div><div class="post-footer" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"><div class="post-footer-line post-footer-line-1"><span class="post-author"></span><span class="post-timestamp"></span><span class="post-comment-link"></span><span class="post-backlinks post-comment-link"></span><span class="post-icons"></span></div><div class="post-footer-line post-footer-line-2"><span class="post-labels" style="font-size: 10px;">Label: <a href="http://wahyokku.blogspot.com/search/label/2.%20Promosi%20Blog%20yang%20pertama" rel="tag" style="color: blue; text-decoration: none;">2. Promosi Blog yang pertama</a></span></div><div class="post-footer-line post-footer-line-3"></div></div></div><div class="post uncustomized-post-template" style="float: none; line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><a href="" name="9148063073045882108" style="color: blue; text-decoration: none;"></a><h3 class="post-title" style="background-color: #f9f9f9; font-family: 'Trebuchet MS', Geneva, Arial, Helvetica, sans-serif; font: normal normal bold 165%/normal 'Trebuchet MS', Geneva, Arial, Helvetica, sans-serif; line-height: 1.1em; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 4px; padding-left: 0px; padding-right: 0px; padding-top: 4px; text-align: left; text-decoration: none;"><a href="http://wahyokku.blogspot.com/2007/05/pembuatan-blog-baru.html" style="color: navy; font-weight: bold; text-decoration: none;">PEMBUATAN BLOG BARU</a></h3><div class="post-header-line-1" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"></div><div class="post-body" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;">Karena banyak yg bertanya tentang apa itu blog, maka agar lebih praktis saya tuliskan saja di sini info dasar blog bagi pemula.<br />
<div style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px; text-align: justify;">Membuat blog di blogger.com sangatlah mudah.<br />
Sekarang saya akan tunjukan cara untuk membuat sebuah account baru di blogger.com, yang 100% gratis. Saya merekomendasikan anda untuk membuat blog di blogger.com karena program ini sangat didukung penuh oleh <a href="http://www.google.co.id/" style="color: blue; text-decoration: none;">google</a>, sehingga apabila kita membuat blog disini maka google akan cepat mengindeks blog kita. Alhasil blog kita akan muncul dihalaman pencari google.</div><br />
<ul><li><span style="color: red; font-weight: bold;">LANGKAH KE-1 (GETTING STARTED)</span></li>
</ul><span style="color: red; font-weight: bold;"><br />
</span>Silahkan anda kunjungi website <a href="http://www2.blogger.com/" style="color: blue; text-decoration: none;">www2.blogger.com</a><br />
<br />
<ul><li><span style="color: red; font-weight: bold;">LANGKAH KE-2 (CREATE AN ACCOUNT)</span></li>
</ul><span style="color: red; font-weight: bold;"><br />
</span><div style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px; text-align: justify;">Setelah page terbuka, silahkan anda klik <span style="font-style: italic;">CREATE AN ACCOUNT</span> setelah anda klik, maka akan muncul form untuk mengisikan nama dan password. Silahkan isi dan anda harus selalu ingat <span style="font-style: italic;">username dan password</span> yang anda isikan.</div><div style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px; text-align: justify;">Jangan lupa untuk <span style="font-style: italic;">menceklist</span> <span style="font-weight: bold;">Term of service agreement</span>.<br />
Kemudian klik tombol panah "<span style="font-weight: bold;">Continue</span>" untuk melanjutkan ke langkah ke-3</div><br />
<ul><li><span style="color: red; font-weight: bold;">LANGKAH KE-3 (NAME YOUR BLOG)</span></li>
</ul><span style="color: red; font-weight: bold;"><br />
</span><div style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px; text-align: justify;">Bagian ini sangat penting, karena nama dari blog anda nantinya akan menjadi sebuah keyword.<br />
<span style="font-weight: bold;"><span style="font-style: italic;">TIPS: agar blog anda mudah terindex oleh search engine(mesin pencari), maka alangkah lebih bagusnya jika anda membuat sebuah kesamaan antara addres dan name dari blog anda!</span></span><br />
Sekarang klik tombol panah ORANGE"<span style="font-weight: bold;">Continue</span>" untuk melanjutkan ke langkah ke-4</div><br />
<ul><li><span style="color: red; font-weight: bold;">LANGKAH KE-4 (CHOOSE YOUR BLOG TEMLATE)</span></li>
</ul><span style="color: red; font-weight: bold;"><br />
</span><div style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px; text-align: justify;">Sekarang anda haya tinggal selangkah lagi untuk mempunyai webblog buatan sendiri!!!<br />
Disini anda ditujukan untuk memilih warna dan bentuk dari web anda. Silahkan pilih sesuai dengan topic dan selera anda.<br />
OK jika anda sudah selesai memilih template, sekarang kita akan lanjut ke langkah berikutnya.<br />
Sekarang klik tombol panah ORANGE"<span style="font-weight: bold;">Continue</span>" untuk melanjutkan ke langkah ke-5</div><br />
<ul><li><span style="color: red; font-weight: bold;">LANGKAH KE-5 (GENERATE YOUR BLOG)</span></li>
</ul><span style="color: red; font-weight: bold;"><br />
</span><div style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px; text-align: justify;">Sekarang blogger akan menciptakan blog anda. Setelah blog selesai dibuat, maka di browser anda akan ada tulisan "<span style="font-weight: bold;">Your Blog Has Beeb Created</span>" Klik start Posting untuk untuk membuat artikel/tulisan pertamamu.<br />
Sekarang Isikan Judul artikel kamu pada kolom tile, dan tulis isi dari artikelmu di bawahnya!</div><br />
<span style="color: #cc33cc; font-weight: bold;">SELAMAT!! sekarang anda sudah mempunyai blog sendiri dan sudah bisa dilihat dari penjuru dunia manapun :)</span></div></div></div></div><span class="Apple-style-span" style="background-color: white; font-family: Verdana, Arial, sans-serif; font-size: 11px; line-height: 14px;">Sumber : <a href="http://wahyokku.blogspot.com/">http://wahyokku.blogspot.com/</a></span><span class="Apple-style-span" style="background-color: white; font-family: Verdana, Arial, sans-serif; font-size: 11px;"><div class="widget Blog" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"><div class="blog-posts" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"><div class="post uncustomized-post-template" style="float: none; line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><div class="post-body" style="line-height: 1.3em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"><span class="Apple-style-span" style="color: #cc33cc;"><b><br />
</b></span></div></div></div></div></span>Metta Ratna Dewihttp://www.blogger.com/profile/07158322190979450507noreply@blogger.com0tag:blogger.com,1999:blog-6797366471488778957.post-75830018946804128812012-01-07T19:36:00.000-08:002012-01-07T19:36:10.948-08:00Choco Chocolate Chip Cookies<span class="Apple-style-span" style="background-color: white; color: #35383d; font-family: verdana, arial, helvetica, sans-serif; font-size: 12px; line-height: 17px;"></span><br />
<div style="font-size: 12px; line-height: 17px;">Meskipun tanpa telur, kue kering klasik gaya Amerika ini dijamin memuaskan pencinta cokelat. Adonan cokelat dengan paduan chocolate chip plus kacang mete cincang. Rasanya renyah, manis sekaligus gurih.</div><div style="font-size: 12px; line-height: 17px;"><strong>Bahan:</strong><br />
160 g mentega tawar<br />
80 g gula bubuk<br />
75 g kacang mete panggang, cincang<br />
75 g chocolate chip<br />
1/2 sdt pasta cokelat Black Forest, jika suka<br />
Ayak jadi satu:<br />
210 g tepung terigu protein rendah<br />
10 g cokelat bubuk</div><div style="font-size: 12px; line-height: 17px;"><strong>Cara membuat:</strong><br />
# Biarkan mentega dalam suhu ruangan hingga agak lembek.<br />
# Tambahkan gula bubuk, aduk dengan sendok kayu hingga tercampur rata.<br />
# Tambahkan tepung terigu, dan pasta cokelat (jika suka) aduk hingga rata.<br />
# Masukkan chocolate chip dan kacang mete, aduk rata dengan tangan.<br />
# Bentuk adonan menjadi bola-bola kecil, taruh di loyang datar. Tekan sedikit hingga agak pipih.<br />
# Panggang dalam oven panas bersuhu 180 C selama 20 menit.<br />
# Angkat dan dinginkan. Simpan dalam wadah bertutup rapat.</div><div style="font-size: 12px; line-height: 17px;"><strong>Untuk 70 buah</strong></div>Metta Ratna Dewihttp://www.blogger.com/profile/07158322190979450507noreply@blogger.com0tag:blogger.com,1999:blog-6797366471488778957.post-64537098353769067812012-01-07T19:26:00.000-08:002012-01-07T19:26:42.306-08:00Resep Kue Naster Selai Nanas<span class="Apple-style-span" style="background-color: white; font-family: Verdana, Arial; font-size: x-small; line-height: 18px;"><strong>Bahan membuat Kue Nastar :</strong></span><span class="Apple-style-span" style="background-color: white; font-family: Verdana, Arial; font-size: x-small; line-height: 18px;"></span><br />
* 4 butir kuning telur<br />
* 2 butir kuning telur untuk bahan olesan<br />
* ½ kg mentega butter atau margarin<br />
* ½ kg tepung terigu<br />
* 100 gr gula halus untuk kue<br />
* 300 gr gula pasir untuk selai<br />
* 1 bungkus vanili<br />
* 100 gr keju Gouda atau keju Cheddar sebagai pengganti<br />
* 50 gr kismis<br />
* 1 buah nanas<br />
* 1 potong kecil kayu manis<br />
<strong>Cara membuat Kue Nastar</strong>:<br />
<strong><u>* Selai nanas buat Kue Nastar</u></strong><br />
1. Nanas dikupas dan diparut<br />
2. Masukkan gula pasir dan masak sampai matang dan kental<br />
3. Dinginkan hingga bisa dibulat-bulatkan sebesar mutiara<br />
<strong><u>* Adonan Kue Nastar</u></strong><br />
1. Siapkan loyang berbentuk persegi panjang dan olesi dengan margarin<br />
2. Kocok 4 kuning telur dengan gula halus dan mentega hingga mengembang<br />
3. Masukkan parutan keju ke dalam adonan<br />
4. Masukkan terigu dan vanili<br />
5. Aduk-aduk hingga membentuk adonan yang bisa dibulatkan<br />
<strong><u>* Cara membuat Kue Nastar</u></strong><br />
1. Bulatkan kue dengan tangan hingga berukuran sedikit lebih kecil dari ukuran bola golf<br />
2. Masukkan bulatan selai ke dalam bulatan kue<br />
3. Potong kismis menjadi 2 atau 4 bagian kecil, letakkan sepotong kismis di atas kue<br />
4. Olesi permukaan kue dengan kuning telur<br />
5. Susun kue di dalam loyang dan panggang di dalam oven<br />
* Untuk 40 butirMetta Ratna Dewihttp://www.blogger.com/profile/07158322190979450507noreply@blogger.com0tag:blogger.com,1999:blog-6797366471488778957.post-54822336488862934732012-01-06T06:59:00.000-08:002012-01-06T06:59:34.035-08:00Tips Diet Alami Pada jaman sekarang banyak orang yang ingin tampil sempurna tetapi mereka harus rela mengeluarkan banyak uang untuk mewujudkan keinginan mereka.<br />
Di sini saya mempunya tips diet alami yang tidak memerlukan mengeluarkan banyak uang dan tidak perlu takut akan efek sampingnya.<br />
Caranya sangat mudah sekali :<br />
<br />
<ul><li>Makan jangan telalu banyak</li>
<li>Banyak makan buah</li>
<li>Banyak makan sayur</li>
<li>Olahraga</li>
<li>Sebaiknya hindari makan malam</li>
<li>Batas terakhir makan sampai jam 6 sore</li>
</ul><br />
Diet yang saya lakukan ini memang terbukti ampuh dan tidak mengeluarkan banyak uang dan yang terpentingnya lagi tidak perlu takut akan efek samping dari diet ini.<br />
Sebaiknyalakukan diet ini secara rutin agar mendapatkan hasil yang baik, memang aga lama prosesnya jadi bagi anda yang ingin mencoba harus sabar dan rutin menjalani diet ini.<br />
Selamat mencoba..Metta Ratna Dewihttp://www.blogger.com/profile/07158322190979450507noreply@blogger.com0tag:blogger.com,1999:blog-6797366471488778957.post-35254424300225146432012-01-06T06:36:00.001-08:002012-01-06T06:36:35.130-08:00Ginger Man Cookies<span class="Apple-style-span" style="background-color: white; color: #333333; font-family: Arial, serif; font-size: 14px;"></span><br />
<h3 class="post-title entry-title" style="color: black; font-size: 23px; font-weight: bold; line-height: 1.4em; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0.25em; padding-bottom: 4px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><br />
</h3><div class="post-header"><div class="post-header-line-1"></div></div><div class="post-body entry-content" id="post-body-8920796983649325060" style="line-height: 1.6em; margin-bottom: 0.75em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgCX7SQulFUN0BvTVCmLtIP9rbO_e5_H_fNSuMdPhKEd2vyrZKu-rCE8UVhwA1wt6RuK78GviuzpY6gXgUv1vgKu6Vp3RhrbpFQK3IdRWCmir11_j4i7iz_txMma9i0mLwvXHHM2y8oTLA/s1600/kue+renyah.jpg" imageanchor="1" style="clear: left; color: #116a98; float: left; margin-bottom: 1em; margin-right: 1em; text-decoration: none;"><img border="0" height="150" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgCX7SQulFUN0BvTVCmLtIP9rbO_e5_H_fNSuMdPhKEd2vyrZKu-rCE8UVhwA1wt6RuK78GviuzpY6gXgUv1vgKu6Vp3RhrbpFQK3IdRWCmir11_j4i7iz_txMma9i0mLwvXHHM2y8oTLA/s200/kue+renyah.jpg" style="border-bottom-color: rgb(238, 238, 238); border-bottom-style: solid; border-bottom-width: 4px; border-left-color: rgb(238, 238, 238); border-left-style: solid; border-left-width: 4px; border-right-color: rgb(238, 238, 238); border-right-style: solid; border-right-width: 4px; border-top-color: rgb(238, 238, 238); border-top-style: solid; border-top-width: 4px;" width="200" /></a><b>Bahan:</b><br />
* 150 gr mentega<br />
* 100 gr gula palem<br />
* 1 butir telur<br />
* 1 sdt kayu manis bubuk<br />
* 1/4 sdt garam<br />
* 1 sdt jahe bubuk<br />
* 275 gr tepung terigu<br />
* 1 sdt baking powder<br />
<b>Icing:</b><br />
* 150 gr gula halus<br />
* 1 sdm minyak<br />
* 1 tetes essence<br />
* 1/4 sdt garam<br />
* 3 sdm air<br />
* Gula halus sckpnya<br />
* Pewarna hijau, merah sckpnya<br />
<i><b>Cara membuat:</b></i><br />
1. Kocok mentega, gula , telur, sampai lembut. Masukkan kayu manis,bubuk, garam. Aduk rata<br />
2. Masukkan terigu, jahe, baking powder. Aduk rata sampai bisa di uleni.<br />
3. Adonan di tipiskan 2 mm , cetak orang orangan. Letakkan di loyang yang di olesi mentega.<br />
4. Oven 170 derajat celsius 15 menit sampai matang.<br />
5. Hias dengan icing<br />
<b>Cara membuat Icing:</b> campur gula , minyak,essence,garam dan air samapi lembut.Bagi jadi 2 bagian (merah dan hijau). Kalau encer tambahkan gula sedikit lagi.</div>Metta Ratna Dewihttp://www.blogger.com/profile/07158322190979450507noreply@blogger.com0tag:blogger.com,1999:blog-6797366471488778957.post-72123150362207965312012-01-06T06:34:00.000-08:002012-01-06T06:39:09.939-08:00Sinopsis Surat Kecil Untuk Tuhan<div class="MsoNormal" style="line-height: 14.25pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><b><span style="background-attachment: initial; background-clip: initial; background-color: #ececec; background-image: initial; background-origin: initial; color: black; font-family: 'Times New Roman', serif;"> Kisah nyata seorang gadis cilik bernama Gita Sesa</span></b><span style="color: black; font-family: 'Times New Roman', serif;"> <span style="background-attachment: initial; background-clip: initial; background-color: #ececec; background-image: initial; background-origin: initial;">Wanda Cantika yang biasa dipanggil Keke ini menggerakkan hati seorang penulis – Agnes Davonar – untuk mengangkat kisahnya ke dalam sebuah novel yang berjudul Surat Kecil untuk Tuhan.</span></span></div><div class="MsoNormal" style="line-height: 14.25pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="background-attachment: initial; background-clip: initial; background-color: #ececec; background-image: initial; background-origin: initial; color: black; font-family: 'Times New Roman', serif;">Keke berusia 13 tahun dan hidupnya tampak sempurna, disayang oleh orang tua dan dua orang kakak lelakinya dalam kondisi keuangan keluarga yang berkecukupan, serta memiliki enam sahabat dekat yang kompak dan kekasih bernama Andy (Esa Sigit).<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 14.25pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;"><span style="background-attachment: initial; background-clip: initial; background-color: #ececec; background-image: initial; background-origin: initial; color: black; font-family: 'Times New Roman', serif;">Namun ternyata berita sedih harus diterima Keke, ternyata ia mengidap penyakit yang disebut Rhabdomyosarcoma (kanker jaringan lunak) dan sudah berada di stadium 3. Keke adalah pasien pertama di Indonesia dan dokter menyatakan bahwa usianya tinggal beberapa bulan lagi. Tapi ayah Keke tak menyerah, Keke pun harus menjalani tindakan kemotrapi hampir selama setahun yang membuat rambut Keke rontok, kulit kering dan ia sering merasa perutnya mual. Keke tampak buruk sekali, kecantikannya hilang. Keke sering mimisan, sulit bernapas dan matanya memerah lalu berair dan lama kelamaan ada benjolan yang semakin hari semakin besar di bawah kelopak mata bagian kiri. Walau begitu, ia tetap ingin ikut ujian sekolah. Bu Megawati sampai memberinya peringkat sebagai ‘Siswi Teladan’.<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 14.25pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span style="background-attachment: initial; background-clip: initial; background-color: #ececec; background-image: initial; background-origin: initial; color: black; font-family: 'Times New Roman', serif;">Ketabahan dan kesebaran Keke mendapat hadiahnya, karena dokter akhirnya menyatakan Keke sembuh dan dapat beraktivitas seperti biasa. Namun entah mengapa, kanker kembali menyerang lebih parah setahun berikutny. Keke tahu ia makin lemah, tapi Keke tak ingin tampak kalah, dan ia berusaha selalu tegar dan gigih melawan penyakitnya demi keluarga yang dicintainya dan sahabat-sahabatnya yang setia.<o:p></o:p></span></div><div class="MsoNormal"><span style="font-family: 'Times New Roman', serif;"><o:p> Sumber Google</o:p></span></div>Metta Ratna Dewihttp://www.blogger.com/profile/07158322190979450507noreply@blogger.com0tag:blogger.com,1999:blog-6797366471488778957.post-89024270850193006812011-12-30T20:25:00.000-08:002011-12-30T20:25:36.744-08:00Hachiko<span class="apple-style-span"><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 27.0pt; letter-spacing: -.75pt;">Hachiko, Kisah Anjing Setia Sampai Mati</span></span><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 10.5pt;"><o:p></o:p></span><br />
<div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjGgZFl2xgdtQZ4vZVWTHUMB0c9twSDz_zQFpaknmlIHWZpzVg5IgHt1rPjUvkEZmZTy6B4QCx_npzcdezwuOxzu5sNZL_nt68TmJAm16OTwSXzIbYLI5Fh5EeVFCsVlFGaDax6oxshmdo/s1600/220px-Hachiko.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjGgZFl2xgdtQZ4vZVWTHUMB0c9twSDz_zQFpaknmlIHWZpzVg5IgHt1rPjUvkEZmZTy6B4QCx_npzcdezwuOxzu5sNZL_nt68TmJAm16OTwSXzIbYLI5Fh5EeVFCsVlFGaDax6oxshmdo/s320/220px-Hachiko.JPG" width="217" /></a></div><span class="apple-style-span"><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 27.0pt; letter-spacing: -.75pt;"><br />
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</div><div style="line-height: 15.0pt;"><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 10.5pt;">Film "Hachiko: A Dog’s Story" bercerita tentang seekor anjing yang sangat setia pada tuannya, melebihi batas kesetiaan anjing pada rata-rata.<o:p></o:p></span></div><div style="line-height: 15.0pt;"><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 10.5pt;">Cerita ini bermula ketika Profesor Parker Wilson (Richard Gere) menemukan seekor anjing kecil di Stasiun Kereta Api Bedridge, Wonsocked, Amerika Serikat, tempat ia biasa pergi bekerja dan pulang dari kerja. Anjing berjenis akita itu kemudian diajaknya pulang ke rumah dan diberi nama Hachiko.<o:p></o:p></span></div><div style="line-height: 15.0pt;"><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 10.5pt;">Parker dan istrinya Cate (Joan Allen) merawat anjing itu hingga Hachiko bertumbuh besar dan tiada tiada hari yang dilewatkan Parker tanpa bermain dengan Hachiko.<o:p></o:p></span></div><div style="line-height: 15.0pt;"><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 10.5pt;">Suatu hari, ketika Hachiko sudah beranjak dewasa, tanpa disangka ia mengikuti Parker ke stasiun saat Parker berangkat kerja. Parker terpaksa keluar dari kereta untuk memulangkan Hachico ke rumah.<o:p></o:p></span></div><div style="line-height: 15.0pt;"><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 10.5pt;">Namun, ternyata Hachico menjemputnya di stasiun pada pukul 17.00. Sejak saat itu Parker membiarkan Hachico mengantar-jemputnya di stasiun.<o:p></o:p></span></div><div style="line-height: 15.0pt;"><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 10.5pt;">Para pemilik kios, pedagang, dan pejalan kaki, serta "commuter" (orang yang bekerja secara "nglaju") tercengang-cengang dengan kelakuan Hachiko yang tidak seperti anjing pada umumnya.<o:p></o:p></span></div><div style="line-height: 15.0pt;"><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 10.5pt;">Semua orang orang di sekitar Stasiun Bedridge menyayangi Hachiko dan selalu menyapa anjing itu layaknya sebagai manusia.<o:p></o:p></span></div><div style="line-height: 15.0pt;"><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 10.5pt;">Sampai pada satu hari, Hachiko tak menemukan kedatangan tuannya di stasiun pada pukul 17.00.<o:p></o:p></span></div><div style="line-height: 15.0pt;"><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 10.5pt;">Parker Wilson ternyata meninggal karena serangan jantung ketika ia tengah mengajar, sementara Hachiko sepertinya tak pernah mengerti perihal meninggalnya Parker.<o:p></o:p></span></div><div style="line-height: 15.0pt;"><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 10.5pt;">Setelah kematian Parker, Cate menjual rumahnya dan meninggalkan Bedridge. Sementara Hachiko dipelihara oleh anak perempuan Parker, Andy Wilson (Sarah Roemer).<o:p></o:p></span></div><div style="line-height: 15.0pt;"><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 10.5pt;">Berulang kali Hachiko kabur dari rumah Andy untuk pergi ke stasiun, berharap ia akan menemukan tuannya kembali.<o:p></o:p></span></div><div style="line-height: 15.0pt;"><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 10.5pt;">Andy selalu menjemput Hachiko di stasiun hingga pada akhirnya Andy merelakan Hachiko pergi. Hachiko tinggal di stasiun dan pada pukul 17.00, ia akan duduk di bundaran di depan stasiun, menanti kedatangan tuannya.<o:p></o:p></span></div><div style="line-height: 15.0pt;"><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 10.5pt;">Keunikan tingkah laku Hachiko itu menarik perhatian orang-orang di sekitar situ, bahkan tulisan mengenainya dimuat di koran-koran sehingga kisah anjing ini menjadi legenda. Sehingga orang-orang memberi makan Hachiko secara bergantian.<o:p></o:p></span></div><div style="line-height: 15.0pt;"><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 10.5pt;">Kesetiaan Hachiko bertahan hingga tahun kesepuluh meninggalnya Parker. Sampai akhirnya pada musim dingin tahun ke sepuluh, Hachiko meninggal di bundaran stasiun pada tengah malam.<o:p></o:p></span></div><div style="line-height: 15.0pt;"><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 10.5pt;">Pembuatan film ini diinspirasi dari kisah nyata seekor anjing bernama Hachiko yang hidup dalam rentang waktup tahun 1923-1935 di Jepang.<o:p></o:p></span></div><div style="line-height: 15.0pt;"><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 10.5pt;">Kisah yang disajikan dalam Hachiko: A Dog’s Story persis sama dengan kisah aslinya. Di Jepang, sebuah monumen berupa patung untuk mengenang kesetiaan Hachiko didirikan di depan Stasiun Shibuya.<o:p></o:p></span></div><div style="line-height: 15.0pt;"><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 10.5pt;">Seperti film tentang kesetiaan anjing lainnya, sebut saja "Lassie" (2005) dan "Marley and Me" (2009), film ini menyentuh sisi halus perasaan manusia. Bahkan bukan penggemar anjing pun yang menonton film ini bisa meneteskan air mata.<o:p></o:p></span></div><div style="line-height: 15.0pt;"><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 10.5pt;">Kekurangan dalam film bergenre drama keluarga ini adalah banyaknya "scene" yang diulang dan adegan yang hampir mirip satu sama lain.<o:p></o:p></span></div><div style="line-height: 15.0pt;"><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 10.5pt;">Singkatnya jalan cerita namun berdurasi 90 menit membuat film ini cenderung membosankan pada pertengahan cerita. Namun, emosi sedih penonton mulai meningkat ketika mendekati akhir cerita. Sutradara Lasse Hallstrom mengemas cerita ini dengan apik, dan alur yang cukup lambat.<o:p></o:p></span></div><div style="line-height: 15.0pt;"><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 10.5pt;">Kerja keras tim pelatih anjing pemeran Hachiko tergolong sukses sebab anjing tersebut seolah bisa menunjukkan emosi dan ekspresinya yang memesona penonton.<o:p></o:p></span></div><div class="MsoNormal"><br />
</div>Metta Ratna Dewihttp://www.blogger.com/profile/07158322190979450507noreply@blogger.com0